MASTER SYLLABUS
Course Title and Number: BUS 358 Financial Statement Analysis and Security Valuation
Department: Economics and Finance
Credit Hours: 3
Prerequisites: BUS 329 Intermediate Financial Management
Fees and Charges: None
Effective Catalog Date for This Master Syllabus: 2006-2007
1. Catalog Description:
Building upon accounting and finance fundamentals, this course provides understanding of how businesses work, how they generate value, and how the value is captured in financial statements. The course will combine analysis of accounting financial statements and financial security valuation.
2. Course Content:
1. Overview of Financial Statement Analysis
2. Financial Reporting and Analysis
3. Analyzing Financing Activities
4. Analyzing Investing Activities
5. Analyzing Investing Activities: Intercorporate Investments
6. Analyzing Operating Activities
7. Cash Flow Analysis
8. Return on Invested capital and Profitability Analysis
9. Prospective Analysis
10. Credit Analysis
11. Equity Analysis and Valuation
12. Comprehensive Case: Applying Financial Statement Analysis
3. Student Learning Objectives:
1. To develop the cognitive skills that are necessary to perform and interpret fundamental analysis of the firm=s financial statements
2. To identify and communicate value generation opportunities, providing pro forma documentation of their impact
3. To learn and inculcate the skills necessary to develop the pro forma financial statements
4. To provide alternative scenarios, based upon the firm=s prospects, and to communicate those scenarios to management.
5. To understand fundamental analysis of risk, both equity risk and credit risk
6. To understand the importance of cash flow analysis and to educate firm management in the same understanding.
Development of skills that is necessary to perform fundamental analysis of corporate financial statements, identifying value generation opportunities and modeling their outcomes in a real business environment. Students will consult with local business enterprises to identify organizational opportunities for improvement and to demonstrate the financial results that may result.
4. Student Assessment Criteria:
The following is a list of the items that will be considered in determining the student=s grade and the appropriate weighting:
Course homework 33%
Documentation / presentation of consulting opportunities 33%
Final paper / case 34%
Total 100%
5. Additional Information:
Resource Materials:
1. Wild, John J., et al. Financial
Statement Analysis, 9th.
2. Articles, as assigned.
Back to Master Syllabi