LYCEUM-NORTHWESTERN UNIVERSITY

Dagupan City
INSTITUTE OF GRADUATE AND PROFESSIONAL STUDIES

Financial Management
Summer 2020
Doctor of Business Administration
DR. PEDRO F. SISON
Professor

Researched Based Learning Activity:

1. Research on the latest financial statements issued by various industries (choose one):
a. Banking
b. Manufacturing
c. Hotel and Restaurant
d. Cooperatives
e. Educational Institution

2. Based on the financial statements you have researched, thoroughly discuss your observations on
the financial statements. Focus your discussion on the following:
a. What financial statements are reported by the company?
b. On the Statement of Financial Position:
1. The preparation and classification used in the presentation of the SFP and the accounts
included in the SFP.
c. Income Statement
1. The form of Income Statement used by the company.
2. Accounts and the arrangement as presented in the income statement.
d. Comprehensive Income
1. Discuss how the comprehensive income was presented
2. What items formed part of the comprehensive income?
e. Statement of Changes in Equity
1. Discuss how the statement was presented
2. What items worth noting were included in the statements?
f. Statement of Cash Flow
1. Discuss how the cash flow statement presented
2. What items worth noting were included in the statements?
g. Notes to Financial Statements
1. Discuss the outline in the presentation of the notes to financial statements.
2. What salient items are worth noting in the preparation of the notes to financial statement?
Hotel And Rsetaurant Finace

The restaurant income statement not only measures income, but it is also a great tool
for managing the business. We will go through a restaurant income statement and
perform some detailed analysis that will help management.
Components of the Income Statement
What an exciting month it has been for Beth! She finally opened her restaurant on the
first, and the cozy down home atmosphere and incredible meat pies have been a hot
item in the community. She has been much busier than she expected. Today she is
going to meet with Matt, her accountant, and go over her very first income statement.
Her fingers are crossed tightly that it will show that she made a profit.