SYLLABUS

FINANCIAL STATEMENT ANALYSIS

By Cooordinator:
Hotman Tohir Pohan
PROGRAM STUDI AKUNTANSI
FAKULTAS EKONOMI
UNIVERSITAS TRISAKTI
JAKARTA, 2012
SYLLABUS
EAK 306 FINANCIAL STATEMENT ANALYSIS
Courses Requirement
- EAK 302 Financial Accontin! 2 "3 cr#dit$%
Desri!tion
Thi$ &inancial r#'ortin! analy$i$ cor$# i$ int#nd#d to !i(# mor# com'r#h#n$ion a)ot ta*in!
)$in#$$ d#ci$ion that )a$#d on &inancial r#'ort+ Financial r#'ortin! analy$i$ i$ a''lication o&
analy$i$,$ tool and t#chni-# o& !#n#ral aim#d &inancial r#'ort and r#lat#d data that $#d &or cr#atin!
#$timation and $mmary that i$ $#&l in )$in#$$ analy.in! $ch a$ choo$in! $#criti#$ in(#$tm#nt/
0P1 "0nitial P)lic 1&&#rin!%/ 2hich i$ commonly *no2n a$ #-ity3 $#crity/ analy.in! $hort-t#rm or
lon!-t#rm o)li!ation that i$ !#n#rally *no2n a$ cr#dit analy$i$+ Thi$ cor$# !i(#$ thr## main to'ic$/
2hich ar# accontin! analy$i$/ &inancial analy$i$ and 'ro$'#cti(# analy$i$+ Accontin! analy$i$ i$
aim#d to id#nti&y th# #&&#ct o& choo$in! alt#rnati(# $tandard accontin! that i$ a''li#d to2ard
#conomic (al# o& tran$action$ and minimi.# th# ri$* o& accontin!+ Financial analy$i$ i$ aim#d to
analy.# and #(alat# a &inancial o'#ration that r#&l#ct#d )y nm)#r$ that com# &rom &inancial
$tat#m#nt/ and 'ro$'#cti(# analy$i$ i$ aim#d to &or#ca$t r#$lt in th# &tr# that i$ #arnin! or ca$h
&lo2$ or )oth and to 'r#dict (al# o& th# &irm+A''li#d o& a''roach analy$i$ i$ $#d $tr#$$in! to2ard
acti(iti#$ that i$ o'#ratin! acti(ity/in(#$tin! acti(ity and &inancin! acti(ity+ A&t#r &ini$h#d thi$ cor$#/
th# $td#nt$ ar# #4'#ct#d cold com'r#h#nd/ nd#r$tand/ and a''ly th# cor$# in )$in#$$ d#ci$ion
analy$i$ that $ita)l# 2ith th# int#ntion o& th# analy$i$ that i$ 2i$h#d+
Le"rnin# $utome%
5+A)l# to nd#r$tandin! th# analy$i$ and int#r'r#tation o& incom# $tat#m#nt and $tat#m#nt &inancial
'o$ition and a)l# to nd#r$tand not# to &inancial $tat#m#nt+
2+A)l# to nd#r$tand th# m#anin! o& accontin! analy$i$ and a)l# to a''ly &or d#t#ction accontin!
di$tortion+
3+A)l# to nd#r$tand th# m#anin! &inancial analy$i$ and a)l# to a''ly &or 6d!#m#nt d#ci$i$on
ma*in!+
7+A)l# to nd#r$tand th# 'roc#$$ 'ro$'#cti(# analy$i$ &or &tr# r#$lt and a)l# to &or#ca$tin! &tr#
(al# o& &irm
$&'eti(e%
A&t#r &ini$h#d thi$ cor$#/ th# $td#nt$ ar# #4'#ct#d cold com'r#h#nd/ nd#r$tand/ and a''ly th#
cor$# in )$in#$$ d#ci$ion analy$i$ that $ita)l# 2ith th# int#ntion o& th# analy$i$ that i$ 2i$h#d+
Le"rnin# )roess%
Th# $)6#ct 2ill )# d#li(#r in th# $#mi $#minar m#thod+0n th# &ir$t $#$$ion l#ctr#r 2ill !i(# -#$tion$
or a$* $td#nt to d#$cri)# th# main id#a &rom cha't#r that 2ill )# di$c$$#d+S#cond l#ctr#r 2ill !i(#
a $mry o& th# to'ic+ Thi$ cor$# 2ill )# h#ld int#racti(#ly and d#mand &or acti(# 'artici'ation &rom
th# $td#nt$+ 0n #ach $#$$ion/ th#r# 2ill )# !ro'$ that 'r#$#nt a di$c$$ion to'ic that 2ill )#
di$c$$#d to!#th#r in th# cla$$+ Th# l#ctr#r 2ill !i(# $mmari#$ and 'oint$ that r#lat#d 2ith th# to'ic
di$c$$#d+
Th# $)6#ct 2ill )# condct in 58 2##*$:
5+ 57 2##*$ in cla$$ 'r#$#ntation
2+ 5 2##* &or mid t#rm T#$t
3+ 5 2##* &or Final T#$t
Le"rnin# Met*o+e%
5+Ttrial
2+Pr#$#ntation
3+9i$c$$ion
7+S#l& tal* "0ndi(idal and :ro' %
;+<i.
Sorin#,Asessment%
<i. : 20=
A$$i!nm#nt$ : 20=
>id-t#rm t#$t : 30=
Final-t#rm t#$t: 30=
Assi#nments%
? Pr#$#nt a$$i!nm#nt 'a'#r$ and analy.# critically and !i(# yor 'oint o& (i#2 accordin! to th#
cha't#r di$c$$#d or articl# that r#lat#d 2ith th# cha't#r,$ to'ic/ or #4#r$ic#$ and 'ro)l#m$ r#lat#d to
cha't#r
? :i(#n )y #ach l#ctr#r that i$ accordin! to th# to'ic di$c$$#d in thi$ $ylla)$ a$ a main
a$$i!nm#nt/ 2hich th# cont#nt i$ &rom -#$tion$ in th# main )oo*+
S-.."&us
Sessions Com!etenies To!is,ontents Re/erenes Assi#nments
5 5+A)l# to #4'lain
)$in#$$ analy$i$ and
it$ r#lation$ to
Financial Stat#m#nt
2+A)l# to id#nti&i#d
and #4'lain th# ty'#$
o& )$in#$$ analy$i$
3+A)l# to a''ly th#
t#chni-# o& analy$i$
&inancial $tat#m#nt
7+A)l# to &ormlat# th#
ty'#$ o& &ndam#ntal
analy$i$ mod#l$
5+ 1(#r (i#2 a)ot
&inancial r#'ortin! analy$i$
2+B$in#$$ analy$i$
3+Ba$ic analy$i$
7+Tool o& analy$i$
a+Com'arati(# Financial
Stat#m#nt Analy$i$
)+Common Si.# ;+Financial
Stat#m#nt Analy$i$
c+@atio Analy$i$
d+Ca$h Flo2$ Analy$i$
&+(alation mod#l
8+Bildin! )loc* o&
Financial Stat#m#nt
Analy$i$
S)ramanyam
Ch+5
Pal#'
Ch+5A2A;

9i$c$$ o&
th#oritical and
conc#'t choo$#
)y L#ctr#r &rom
cha't#r 5
S)ramanyam+
E4#rci$#$ and
Pro)l#m
E4 5 -2
E4 5- 5;
Pro)l#m 5 -;
Pro)l#m 5-8
Ca$$ 5 -7
2 5+A)l# to #4'lain th#
#n(ironm#nt o&
&inancial $tat#m#nt and
analy$i$
2+A)l# to #4'lain th#
5+0n&ormation $orc#$
2+Financial r#'ortin!
#n(ironm#nt
3+Charact#ri.ation and Aim
o& acccontin! 7+Acral-
S)ramanyam
Ch+2
Pal#'
Ch+5A3A7
9i$c$$ o&
th#oritical and
conc#'t choo$#
)y L#ctr#r &rom
cha't#r 2
)a$ic 'rinci'l#$ o&
'r#'aration &inancial
$tat#m#nt
3+A)l# to #4'lain th#
r#l#(anc# o&
accontin!
in&ormation$ to2ard
analy$i$ and )$in#$$
(alation
7+A)l# to #4'lain th#
im'ortanc# accontin!
analy$i$ and it$
t#chni-#$
;+A)l# to #4'lain
incom# conc#'t and
#arnin! -ality
8+A)l# to #4'lain
Earnin! mana!#m#nt
and it$ t#hni-#$
)a$ic &inancial accontin!
;+Fair Bal# Accontin!
8+0ntrodction to
accontin! analy$i$
C+0ncom# Conc#'t
D+Earnin! >ana!#m#nt

S)ramanyam+
E4#rci$#$ and
Pro)l#m
E4 2 -5
E4 2- ;
E4 2- C
E4 2 -E
E4 2- 53
Pro)l#m 2 -D
3 5+A)l# to #4'lain )a$ic
natr# o& lia)iliti#$ and
#-iti#+
2+A)l# to #4'lain th#
m#anin! o& o&& )alanc#
$h##t &inancin!
3+A)l# to #4'lain th#
m#anin! o& S'#cial
'r'o$#$ #ntiti#$ and
it$ #&&#ct$ to &inancial
$tat#m#nt analy$i$
7+A)l# to #4'lain
int#r'r#tation
contin!#nt lia)iliti#$
and Contin!#n$i
;+A)l# to #4'lain
di$clo$r# on '#n$ion
&nd
5+Financin! acti(iti#$
analy$i$:
-Cr#dit &inancin!
-E-ity &inancin!
2+1&& )alanc# $h##t
&inancin!
3+S'#cial Pr'o$#$ Entiti#$
7+Commitm#n and
Contin!#n$i
;+P#n$in Fnd and Po$t
@#tir#m#nt B#n#&it
S)ramanyam
Ch+3
Pal#' Ch+7
9i$c$$ o&
th#oritical and
conc#'t choo$#
)y L#ctr#r &rom
cha't#r 3
S)ramanyam+
E4#rci$#$ and
Pro)l#m
E4 3 -8
E4 3- 57
Pro)l#m 3 -8
7 5+A)l# to #4'lain and
a''ly analy$i$ o& $hort
t#rm in(#$tm#nt and
lon! t#rm in(#$tm#nt
2+A)l# to id#nti&i#d
o'#ra$ional a$$#t$ and
non o'#ra$ional a$$#t
and it$ #&&#ct$ to
&inancial $tat#m#nt
analy$i$
3+A)l# to #4'lain
Fatral r#$orc#$
a$$#t$ and 0ntan!i)l#
a$$#t$ and it$ #&&#ct$ to
&inanacial $tat#m#nt
analy$i$
5+0n(#$tm#nt acti(iti#$
analy$i$
2+0ntrodction to crr#nt
a$$#t$ and in(#$tm#nt
&inancial
$#criti#$3in$trm#nt
3+0ntrodction to lon! t#rm
a$$#t
7+Fatral r#$or$#$ a$$#t
0ntan!i)l# a$$#t
S)ramanyam
Ch+7
Pal#' Ch+7
9i$c$$ o&
th#oritical and
conc#'t choo$#
)y L#ctr#r &rom
cha't#r 7
S)ramanyam+
E4#rci$#$ and
Pro)l#m
E4 7 -C
E4 7- D
Pro)l#m 7 -55
; 5+A)l# to #4'lain
r#(alation o& &i4#d
5+Fi4#d a$$#t @#(alation
2+0m'airm#nt
S)ramanyam
Ch+;
9i$c$$ o&
th#oritical and
a$$#t$ and it$ #&&#ct$ to
&inanacial $tat#m#t
analy$i$
2+A)l# to #4'lain
0m'airm#nt o& &i4#d
a$$#t$ and it$ #&&#ct$ to
&inancial $tat#m#nt
analy$i$
3+A)l# to id#nti&iy and
analy$i$ o& 9#ri(ati(#$
S#criti#$
3+0nt#r Com'any
0n(#$tm#nt
7+S'#cial to'ic$
in(#$tm#nt:
-9#ri(ati(# S#criti#$
Pal#' Ch+; conc#'t choo$#
)y L#ctr#r &rom
cha't#r ;
S)ramanyam+
E4#rci$#$ and
Pro)l#m
E4 ; -5
E4 ;- 3
E4 ;- 7
E4 ; -8
Pro)l#m ; -5
8 5+A)l# to #4'lain
incom# conc#'t$ and
m#a$r#m#nt$ and it$
#&&#ct$ to &inancial
$tat#m#nt analy$i$
2+A)l# to #4'lain
@#(#n# @#co!nition
and E4'#n$#$ and it$
im'lication$ to
&inancial $tat#m#nt
analy$i$
3+A)l# to #4'lain
Com'r#h#n$i(# 0ncom#
and 1th#r
Com'r#h#n$i(# 0ncom#
and it$ im'lication to
&inanacial Stat#m#nt
analy$i$
5+1'#ration acti(iti#$
analy$i$
2+Earnin!3incom#
m#a$r#m#nt
3+Fon r#crrin! it#m$
7+@#(#n# m#a$r#m#nt ;+
0nt#r#$t$ and ta4#$
8+Com'r#h#n$hi' incom#
and oth#r com'r#h#n$hi'
incom#" 1C0% analy$i$

S)ramanyam
Ch+8
Pal#' Ch+7
9i$c$$ o&
th#oritical and
conc#'t choo$#
)y L#ctr#r &rom
cha't#r 8
S)ramanyam+
E4#rci$#$ and
Pro)l#m
E4 8 -2
E4 8- 3
E4 8- 7
E4 8 -8
Pro)l#m 8 -2
C 5+A)l# to #4'lain and
analy$i$ o& 9#&#rr#d
Char!#$ and it$
im'lication$ to
&inanacial $tat#m#nt
analy$i$
2+A)l# to id#nti&y and
#4'lain o& Ca'ital
Strctr# 2ich $im'l#
or com'l#4 and it$
im'lication to &inancial
$tat#m#nt analy$i$
5+9#&#rr#d Char!#$
a+@#$#arch and
9#(#lo'm#nt
)+Com't#r So&t2ar#
c+E4'loration and
2+9#(#lo'm#nt at >inin!
0nd$try
3+Ca'ital $trctr#:
a+Sim'l#
)+Com'l#4
EPS
a+9illti(#
)+Anti 9illti(#
S)ramanyam
Ch+8
Pal#' Ch+7
9i$c$$ o&
th#oritical and
conc#'t choo$#
)y L#ctr#r &rom
cha't#r 8
S)ramanyam+
E4#rci$#$ and
Pro)l#m
E4 8 -C
E4 8- E
E4 8- 58
Pro)l#m 8 -3
Pro)l#m 8- E
0 Mi+1term test
E 5+A)l# to analy$i$ ca$h
&lo2$ &rom:
a+o'#ratin!
)+in(#$tin!
c+&inancin!
2+A)l# to a''ly ca$h
&lo2$ analy$i$
Ca$h &lo2 analy.in!:
5+ Ca$h &lo2 $tat#m#nt
2+Ca$h &lo2 &rom
o'#ration$
3+Ca$h &lo2 analy$i$
S)ramanyam
Ch+C
9i$c$$ o&
th#oritical and
conc#'t choo$#
)y L#ctr#r &rom
cha't#r C
S)ramanyam+
E4#rci$#$ and
Pro)l#m
E4 C -C
Pro)l#m C-E
50 5+A)l# to analy$i$ and
m#a$r#m#nt o& @1A
or @F1A
2+A)l# to analy$i$ and
m#a$r#m#nt o& @1E or
@1CE
3+A)l# to analy$i$
r#lation )#t2##n @F1A
2ith F#t 1'#ratin!
Pro&it >ar!in and A$$#t
Trn 1(#r
7+A)l# to m#a$r#m#nt
and analy$i$ EBA
;+A)l# to analy$i$ o&
0ncom# Stat#m#nt
com'on#n#t$
5+@#trn on in(#$tm#nt
analy.in!
2+Th# im'ortanc# o& r#trn
on in(#$tm#nt
3+Th# com'on#nt$ o& r#trn
on in(#$tm#nt
7+@F1A,$ analy$i$
;+@1CE,$ analy$i$
8+Economic Bal#
Add#d"EBA%
C+Pro&ita)iliti#$ analy$i$:
-Com'any r#(#n# analy$i$
-Co$t o& !ood $old analy$i$
-E4'#n$#$ analy$i$
S)ramanyam
Ch+D
Pal#' Ch+;
9i$c$$ o&
th#oritical and
conc#'t choo$#
)y L#ctr#r &rom
cha't#r D
S)ramanyam+
E4#rci$#$ and
Pro)l#m
E4 D -5
E4 D- 2
E4 D- 3
E4 D -;
E4 D -8
Pro)l#m D -3
Pro)l#m D- ;
Pro)l#m D- 8
Ca$#$ D -5
55 5+A)l# to ma*# and
analy$i$ o& lon! t#rm or
$hort t#rm 'ro6#ction or
&or#ca$tin!
$cor#*##'in!
2+A)l# to 'r#dict and
(alation o& $toc*
5+Pro$'#cti(# anGli$i$
2+Lon!-t#rm 'ro6#ction
Pr#diction and (alation
$toc*$
3+@#$idal 0ncom#
Balation >od#l
S)ramanyam
Ch+E
Pal#'
Ch+;A8ACAD
9i$c$$ o&
th#oritical and
conc#'t choo$#
)y L#ctr#r &rom
cha't#r E
S)ramanyam+
E4#rci$#$ and
Pro)l#m
Pro)l#m E -3
Pro)l#m E - 7
52 5+A)l# to analy$i$ o&
li-idity or 2or*in!
ca'ital
2+A)l# to analy$i$ and
a''ly on (alation o&
o'#ration $hort t#rm
3+A)l# to analy$i$ o&
$ol(a)ility
7+A)l# to analy$i$ o&
L#(#ra!# and it$
im'lication to #arnin!$
5+Cr#dit analy$i$:
- Li-idity and 2or*in!
ca'ital analy$i$
2+1th#r li-idity
m#a$r#m#nt
3+Ca'ital $trctr# and
$ol(a)ility
S)ramanyam
Ch+50
Pal#'
Ch+;A8ACADAEA50
9i$c$$ o&
th#oritical and
conc#'t choo$#
)y L#ctr#r &rom
cha't#r 50
S)ramanyam+
E4#rci$#$ and
Pro)l#m
E4 50 -;
Pro)l#m 50 -52
53 5+A)l# to calclat# and
(alation on &airly
(al# o& $toc*
2+A)l# to analy$i$
condition o& &irm 2ith
r#lation analy$i$ P3E
and P3BB
5+Balation and analy$i$ o&
#-iti#$
2+Stoc*$ 'ric# and
accontin! data
3+Earnin! 'o2#r and
&or#ca$tin!
7+Pric# Earnin! ratio "P3E% A
Pric# to Boo* Bal#
"P3BB%+
;+Com'arati(# Pric#
Earnin! ratio "P3E% to Pric#
to Boo* Bal# "P3BB% a$
&irm (alation indicator
S)ramanyam
Ch+55
Pal#' Ch+E
9i$c$$ o&
th#oritical and
conc#'t choo$#
)y L#ctr#r &rom
cha't#r 55
S)ramanyam+
E4#rci$#$ and
Pro)l#m
Ca$#$ 55-3
57 5+A)l# to *no2 $t#'$ in
&inancial $tat#m#nt
analy$i$
2+A)l# to a''ly
5+Com'r#h#n$i(# Ca$#$:
-St#'$ in Financial
Stat#m#nt analy$i$
-@#(i#2 Bildin! Bloc* o&
S)ramanyam
Pal#'
E(alation
S)ramanyam
Com'r#h#n$i(#
&inancial $tat#m#nt
analy$i$ on
com'r#h#n$i(# ca$#$
Finanacial Stat#m#nt
Analy$i$
ca$#$
5; 5+A)l# to *no2 $t#'$ in
&inancial $tat#m#nt
analy$i$
2+A)l# to a''ly
&inancial $tat#m#nt
analy$i$ on
com'r#h#n$i(# ca$#$
5+Com'r#h#n$i(# Ca$#:
-St#'$ in Financial
Stat#m#nt analy$i$
2+@#(i#2 Bildin! Bloc*
o& Finanacial Stat#m#nt
Analy$i$
S)ramanyam
Pal#'
E(alation
S)ramanyam
Com'r#h#n$i(#
ca$#$
58 Fin".1term test
Liter"ture%
5+ >ain )oo*$: K+ @+ S)ramayam/ Hohn+ H+ Iild/ @o)#rt F+ Hal$#y/ JFinancial Stat#m#nt
Analy$i$K/ 50
th
Edition/ "200D% >c :ra2 Hill+
Additional )oo*$:
5+Pal#'/Kri$hna :A H#aly/ Pal >A P##*/Eri*/ B$in#$$ Anly$i$ And Balation/ T#4t and Ca$#$/
0F@S Edition"$#cond #dition%/ 2050/ Soth-I#$t#rn/UK
Ha*arta/ 57 A!$t 2052
H#ad o& 9#'t Coordinator
+
"9r+ >hammad Fryatno/A*/>>% "9r$+ Hotman Tohir Pohan/ >>%