STUDY PLAN

(RPS)

PROGRAM : Undergraduate Program in

Accounting
COURSE : Financial Statement Analysis
CREDITS : 3 Credits

SEKOLAH TINGGI ILMU EKONOMI TRISAKTI

2020

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 STUDY PLAN
(RPS)

Name of University : STIE Trisakti (Trisakti School of Management)

Major : Accounting
Program : Undergraduate Program in Accounting
Course : Financial Statement Analysis
Credits : 3 Credits
Course code : RKA317
Type :  Theory □ Seminar □ Practice
Prerequisite (if any) : Intermediate Accounting II
Semester : 5
College year : III
Number of meeting : 16 x 150 Minutes
Name of course’s : Team of Lecturer
instructors

A. DESCRIPTION
After studying this material, students can understand theoretical concepts following
applicable financial accounting standards and understand financial statement
analysis techniques. This material studies the preparation of financial reports
following applicable accounting standards. Analysis and interpret financial reports
and disclosures related to financial reports for decision making.

B. LEARNING OUTCOME (CPL)

Subject Learning Output

Attitude Showing responsibility for work in the field of expertise
independently (A-9)
General skill 1. Able to show independent, quality and measurable
performance (GS-2)
2. Able to make appropriate decisions in the context of
problem solving in their area of expertise, based on the
results of information and data analysis (GS-5)
3. Able to present information and express ideas clearly,
both verbally and in writing, to stakeholders (GS-11)
Knowledge 1. Understand theoretical concepts about: (K-2)
a. Financial reporting framework
b. Accounting principles
c. Recognition, measurement, presentation and
disclosure of the elements in financial statement
d. Accounting information for decision making

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 2. Understand the concepts, principles and techniques of:
(K-6)
a. Capital budgeting
b. Capital structure, cost of capital and financing
c. Working capital
d. Cash flows analysis
Special skill Able to analyze and interpret financial statements and
disclosures related to financial statements for decision
making by applying financial statement analysis techniques
(SS-6)

C. COURSE LEARNING OUTCOME (CPMK)

Learning Outcome Learning Objective

1. Students can 1.1 Explain business analysis and its relation to
understand the financial statement analysis.
importance of assessing 1.2 Identify and discuss different types of business
financial performance in analysis.
1.3 Describe component analysis that constitute
the context of industry business analysis.
and economy by 1.4 Explain business activities and their relation to
focusing on the needs of financial statements.
investors and creditors 1.5 Describe the purpose of each financial statement
and linkages between them.
1.6 Identify the relevant analysis information beyond
financial statements,
1.7 Analyze and interpret financial statements as a
preview to more detailed analysis.
1.8 Apply several basic financial statement analysis
techniques.
1.9 Define and formulate some basic valuation models.
1.10 Explain the purpose of financial statement analysis
in an efficient market.
2. Students can 2.1 Explain the financial reporting and analysis
understand about environment.
financial reporting and 2.2 Describe the objectives of financial accounting; identify
analysis, financial qualities of accounting information and principles and
reporting environment, conventions that determine accounting rules.
including the principles 2.3 Describe the relevance of accounting information to
underlying the business analysis and valuation, and identify its
accounting standards. limitations.
Students can 2.4 Explain the importance of accrual accounting and its
understand the strengths and limitations.
advantages of accrual 2.5 Understand economics concepts of income, and
compared to distinguish it from cash flows and reported income;
measurement of cash learn to make adjustments to reported income to meet
flow and can explain the analysis objectives.
technical analysis 2.6 Explain fair value accounting and its differences from
techniques. historical cost model; identify the merits and demerits
of fair value accounting and its implications for
analysis.

3
3. Students can 3.1 Identify and assess the principal characteristics of
understand the liabilities and equity.
accounting analysis in 3.2 Analyze and interpret lease disclosures and explain
financing activities from their implications and the adjustments to financial
both creditors and statements.
equity, taking into 3.3 Analyze contingent liability disclosures and describe
account operating and their risks.
financing obligations. 3.4 Identify off-balance sheet financing and its
consequences to risk analysis.
3.5 Analyze and interpret liabilities at the edge of equity.
3.6 Explain capital stock and analyze and interpret its
distinguishing features.
3.7 Describe retained Earnings and their distribution
through dividends.
4. Students can 4.1 Define current assets and their relevance for analysis.
understand the analysis 4.2 Explain cash management and its implications for
of investment in assets analysis.
such as receivables, 4.3 Analyze receivables, allowances for bad debts, and
inventories, buildings, securitization.
equipment, and 4.4 Interpret the effects of alternatives inventory methods
intangible assets. under varying business conditions.
4.5 Explain the concept of long term assets and its
implications for analysis.
4.6 Interpret valuation and cost allocation of plant assets
and natural resources.
4.7 Describe and analyze intangible assets and their
disclosures.
5. Students can 5.1 Analyze financial reporting for intercorporate
understand the analysis investments.
of intercompany 5.2 Analyze financial statement disclosures for investment
investment from the securities.
standpoint of investor 5.3 Interpret consolidated financial statements.
companies 5.4 Describe derivative securities and their implications for
analysis.
5.5 Analyze the fair value option for financial assets and
liabilities.
6. Students can 6.1 explain the concepts of income measurement and their
understand the analysis implications for analysis of operating activities.
of operating activities as 6.2 Describe and analyze the impact of nonrecurring
measures of analysis of items, including extraordinary items, discontinued
the accrual of revenues segments, accounting changes, write-offs and
and expenses in restructuring charges.
determining net income. 6.3 Analyze revenue and expense recognition and its risks
for financial statement analysis.
7. Students can 7.1 Explain the relevance of cash flows in analyzing
understand the cash flow business activities.
analysis to get an 7.2 Describe the reporting of cash flows by business
overview if business activities.
activity with special 7.3 Describe the preparation and analysis of the statement
emphasis on operations of cash flows.
and understand some of 7.4 Interpret cash flows from operating activities.
alternative measure of 7.5 Analyze cash flows under alternative company and
cash flow. business conditions.

4
 7.6 Describe alternative measures of cash flows and their
usefulness.
8. Students can 8.1 Describe the usefulness of return measures in financial
understand the analysis statement analysis.
of return on capital 8.2 Explain return on invested capital and variations in its
investment and explain computation.
the diversity of 8.3 Analyze return on net operating assets and its relevance
measurement. for analysis.
8.4 Describe disaggregation of return on net operating assets
and the importance of its components.
8.5 Describe the relation between profit margin and asset
turnover.
8.6 Analyze return on common shareholders’ equity and its
role in analysis.
8.7 Describe disaggregation of return on common
shareholders’ equity and the relevance of its
components.
8.8 Explain operating and financial leverage and how to
assess a company’s success in using leverage to
increase returns.
9. Students can 9.1 Describe the importance of prospective analysis.
understand about 9.2 Explain the process of projecting the income statement,
forecasting and analysis the balance sheet, and the statement of cash flows.
of pro forma financial
9.3 Discuss and illustrate the importance of sensitivity
statements.
analysis.
9.4 Describe the implementation of the projection process for
valuation of equity securities.
10. Students can 10.1 Explain the importance of liquidity, and describe
understand the liquidity working capital measures of liquidity and their
and the translation tool components.
of analysis by looking at
10.2 Interpret the current ratio and cash based measures of
various aspects.
Students can liquidity.
understand the problems 10.3 Analysis operating cycle and turnover measures of
of capital structure and liquidity and their interpretation.
its implications for 10.4 Illustrate what-if analysis for evaluating changes in
solvency. company conditions and policies.
10.5 Explain financial leverage and its implications for
company performance and analysis.
10.6 Describe analysis tools for evaluating and interpreting
capital structure composition and for assessing
solvency.
10.7 Analysis asset composition and coverage for solvency
analysis.
10.8 Explain earnings coverage analysis and its relevance
in evaluating solvency.
10.9 Describe capital structure risk and return and its
relevance to financial statement analysis
11. Students can 11.1 Analysis earnings persistence, its determinants, and its
understand the profit relevance for earnings forecasting.
based analysis that

5
 focused on the durability 11.2 Explain recasting and adjusting of earnings and
assessment of earnings earnings components for analysis.
and earnings power. 11.3 Describe equity valuation and its relevance for financial
analysis
11.4 Analysis earning power and its usefulness for
forecasting and valuation.
11.5 Explain earnings forecasting, its mechanics, and its
effectiveness in assessing company performance.

D. COURSE DESCRIPTION

TOPIC COURSE OUTLINE

1. Review of 1.1 Business Analysis
Financial 1.2 Financial Reports-Basic Analysis
Statement 1.3 Introduction to Financial Statement Analysis
Analysis
2. Reporting 2.1 Financial Reporting Environment.
and 2.2 Nature and Purpose of Financial Accounting.
Analysis of 2.3 Accrual – Foundations of Accounting
Financial 2.4 Earnings Concept
Statements 2.5 Accounting for Fair Assessment
2.6 Introduction to Accounting Analysis
2 Analysis of 3.1 Liabilities
Financing 3.2 Rent
Activities 3.3 Contingencies and Commitments
3.4 Out of Balance Sheet Financing
3.5 Shareholders’ Equity
4. Analysis of 4.1 Introduction to Current Assets
Investment 4.2 Inventory
Activities I: 4.3 Introduction to Long Term Assets
Investment 4.4 Fixed Assets and Natural Resources
Assets 4.5 Intangible Assets
5. Analysis of 5.1 Investment Securities
Investment 5.2 Equity Accounting Method
Activities II: 5.3 Derivative Securities
Inter- 5.4 Fair Value Options
Company
Investments
6. Analysis of 6.1 Profit Measurement
Operating 6.2 Nonrecurring Items
Activities 6.3 Revenue Recognition
6.4 Deferred Expenses
6.5 Interest Cost
6.6 Income Tax

6
 7. Cash Flow 7.1 Cash Flow
Analysis 7.2 Analysis of Cash Flow Implications
7.3 Cash Flow Analysis
7.4 Special Cash Flow Ratio
8. Analysis of 8.1 The importance of Return on Investment Capital
Capital 8.2 Components of Return on Investment
Investment 8.3 Analyzing the Return on Net Operating Assets
Returns 8.4 Analyzing Return on Common Equity
9. Prospective 9.1 Projection Process
Analysis 9.2 Short Term Forecasting
10. Credit 10.1 Liquidity and Working Capital
Analysis I: 10.2 Liquidity Analysis Based on Operating Activities
Liquidity 10.3 Other Liquidity Size
11. Credit 11.1 Solvency Basics
Analysis II: 11.2 Composition of Capital Structure and Solvency
Capital 11.3 Earnings Coverage
Structure
11.4 Debt Rating
and
Solvency
12. Analysis 12.1 Gain Endurance
and Equity 12.2 Valuation of Equity Based Income
Valuation 12.3 Gain Strength and Forecasting for the purpose of
Assessment

E. LEARNING METHOD
1. Learning activities promote student center learning approach. Students are
encouraged and facilitated to actively seek and obtain the expected abilities,
both knowledge, skills and attitudes.
2. There are 3 main activities (methods) that will be carried out in lecture:
a. Small Group Discussion
b. Self-Directed Learning
c. Cooperative Learning

F. ASSIGNMENT
There are 2 (two) kinds of assignment:
1. Exercises and problems from textbook.
2. Cases

G. GRADING PLAN
1. Grading Method
a. Written test (mid test and final test).
b. Assignment, study case, and paper assessment
2. Class participation and activity assessment
3. Component
a. Mid Test (20%)
b. Final Test (20%)

7
 c. Assignment (20%)
d. Quiz (20%)
e. Participation (10%)
f. Presentation (10%)

H. RULES
1. Students are required to come on time
2. Students must bring required textbook.
3. Students must dress neatly and appropriately in accordance with the rules
4. Hand phone is prohibited to be used in class
5. The maximum number of absence in class is three times

I. REQUIRED TEXTS AND PUBLICATIONS

1. Subramanyam & John J. Wild, Financial Statement Analysis, 11th
edition, 2014

J. SCHEDULE OF ACTIVITIES
(Next page)

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 SCHEDULE OF ACTIVITIES

Learning Outcome (CPMK):

1. Understand the importance of assessing financial performance in the context of industry and economy by focusing on the
needs of investors and creditors.
2. Understand about financial reporting and analysis, financial reporting environment, including the principles underlying the
accounting standards. Students can understand the advantages of accrual compared to measurement of cash flow and can
explain the technical analysis techniques.
3. Understand the accounting analysis in financing activities from both creditors and equity, taking into account operating and
financing obligations.
4. Understand the analysis of investment in assets such as receivables, inventories, buildings, equipment, and intangible
assets.
5. Understand the analysis of intercompany investment from the standpoint of investor companies.
6. Understand the analysis of operating activities as measures of analysis of the accrual of revenues and expenses in
determining net income.
7. Understand the cash flow analysis to get an overview if business activity with special emphasis on operations and
understand some of alternative measure of cash flow.
8. Understand the analysis of return on capital investment and explain the diversity of measurement.
9. Understand about forecasting and analysis of pro forma financial statements.
10. Understand the liquidity and the translation tool of analysis by looking at various aspects. Students can understand the
problems of capital structure and its implications for solvency.
11. Understand the profit based analysis that focused on the durability assessment of earnings and earnings power.

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Week Learning Indicator Topic Learning Method Text and Assessment/
Objective (Online) Required Assignment
(Sub-CPMK) Supplies
(1) (2) (3) (4) (5) (6) (7)
1 Students can 1. Explain business analysis and its relation to Review of Presentation by Chapter 1 Assessment:
understand the financial statement analysis. Financial lecturer Textbook - Exercises, and
importance of 2. Identify and discuss different types of Statement page problems from
business analysis. Analysis Self-Directed Learning textbook
assessing 2 - 46
3. Describe component analysis that constitute Exercises and - Case
financial business analysis. problems from
performance in 4. Explain business activities and their relation textbook Power
the context of to financial statements. P1-8 point in Assignments in
industry and 5. Describe the purpose of each financial P1-11 Teams Teams:
economy by statement and linkages between them. files - Make
focusing on the 6. Identify the relevant analysis information TM: 3x50” presentation
beyond financial statements, for week 2
needs of
7. Analyze and interpret financial statements as Small Group
investors and a preview to more detailed analysis.
creditors Discussion,
8. Apply several basic financial statement
Cooperative Learning
analysis techniques.
9. Define and formulate some basic valuation
Case for Small Group
models.
Discussion and
10. Explain the purpose of financial statement
Cooperative Learning
analysis in an efficient market.
in Teams file:
Case 1

PT+BM: 2x(3x60”)

2 Students can 1. Explain the financial reporting and analysis Reporting Presentation by Chapter 2 Assessment:
understand environment. and Analysis students Textbook - Students
about financial 2. Describe the objectives of financial of Financial page presentation
reporting and accounting; identify qualities of accounting Statements Self-Directed Learning - Exercises,
66 - 114
analysis, information and principles and conventions and
financial that determine accounting rules.

10
 reporting 3. Describe the relevance of accounting Exercises and Power problems
environment, information to business analysis and problems from point in from
including the valuation, and identify its limitations. textbook Teams textbook
principles 4. Explain the importance of accrual E2-9 files - Case
underlying the accounting and its strengths and limitations. E2-10
accounting 5. Understand economics concepts of income, Assignments in
standards. and distinguish it from cash flows and TM: 3x50” Teams:
Students can reported income; learn to make adjustments
- Make
understand the to reported income to meet analysis Small Group
advantages of objectives. presentation
Discussion, for week 3
accrual 6. Explain fair value accounting and its Cooperative Learning
compared to differences from historical cost model;
measurement of identify the merits and demerits of fair value Case for Small Group
cash flow and accounting and its implications for analysis. Discussion and
can explain the Cooperative Learning
technical in Teams file:
analysis Case 2
techniques.
PT+BM: 2x(3x60”)

3 Students can 1. Identify and assess the principal Analysis of Presentation by Chapter 3 Assessment:
understand the characteristics of liabilities and equity. Financing students Textbook - Students
accounting 2. Analyze and interpret lease disclosures and Activities page presentation
analysis in explain their implications and the adjustments Self-Directed Learning - Exercises,
132 - 196
financing to financial statements. Exercises and and
activities from 3. Analyze contingent liability disclosures and problems from problems
both creditors describe their risks. textbook Power from
and equity, 4. Identify off-balance sheet financing and its E3-1 point in textbook
taking into consequences to risk analysis. P3-1 Teams - Case
account 5. Analyze and interpret liabilities at the edge of files
operating and equity. TM: 3x50” Assignments in
financing 6. Explain capital stock and analyze and Teams:
obligations. interpret its distinguishing features.
7. Describe retained Earnings and their
distribution through dividends.

11
 Small Group - Make
Discussion, presentation
Cooperative Learning for week 4
Case for Small Group
Discussion and
Cooperative Learning
in Teams file:
Case 3

PT+BM: 2x(3x60”)

4 Students can 1. Define Current assets and their relevance for Analysis of Quiz Chapter 1, 2, Chapter 4 Assessment:
understand the analysis. Investment and 3 Textbook - Quiz
analysis of 2. Explain cash management and its implications Activities I: page Chapter 1, 2
investment in for analysis. Investment Presentation by and 3
226 - 260
assets such as 3. Analyze receivables, allowances for bad Assets students - Students
receivables, debts, and securitization. presentation
inventories, 4. Interpret the effects of alternatives inventory Self-Directed Learning Power - Exercises,
buildings, methods under varying business conditions. Exercises and point in and
equipment, and 5. Explain the concept of long term assets and its problems from Teams problems
intangible implications for analysis. textbook files from
assets. 6. Interpret valuation and cost allocation of plant P4-8 textbook
assets and natural resources. P4-9 - Case
7. Describe and analyze intangible assets and
their disclosures. TM: 3x50” Assignments in
Teams:
Small Group - Make
Discussion,
presentation
Cooperative Learning
for week 5
Case for Small Group
Discussion and
Cooperative Learning
in Teams file:

12
 Case 4

PT+BM: 2x(3x60”)

5 Students can 1. Analyze financial reporting for intercorporate Analysis of Quiz Chapter 4 Chapter 5 Assessment:
understand the investments. Investment Textbook - Quiz
analysis of 2. Analyze financial statement disclosures for Activities II: Presentation by page Chapter 4
intercompany investment securities. Inter- students - Students
274 - 320
investment from 3. Interpret consolidated financial statements. Company presentation
the standpoint of 4. Describe derivative securities and their Investments Self-Directed Learning - Exercises,
investor implications for analysis. Exercises and Power and
companies 5. Analyze the fair value option for financial problems from point in problems
assets and liabilities. textbook Teams from
E5-1 files textbook
- Case
TM: 3x50”
Assignments in
Small Group Teams:
Discussion,
- Make
Cooperative Learning
presentation
Case for Small Group for week 6
Discussion and
Cooperative Learning
in Teams file:
Case 5

PT+BM: 2x(3x60”)

6&7 Students can 1. explain the concepts of income measurement Analysis of Quiz Chapter 5 Chapter 6 Assessment:
understand the and their implications for analysis of operating Operating Textbook - Quiz
analysis of activities. Activities Presentation by page Chapter 5
operating 2. Describe and analyze the impact of students - Students
338 - 389
activities as nonrecurring items, including extraordinary presentation
measures of Self-Directed Learning

13
 analysis of the items, discontinued segments, accounting Exercises and Power - Exercises,
accrual of changes, write-offs and restructuring charges. problems from point in and
revenues and 3. Analyze revenue and expense recognition textbook Teams problems
expenses in and its risks for financial statement analysis. E6-1 files from
determining net E6-4 textbook
income. - Case
TM: 2x(3x50”)
Assignments in
Small Group Teams:
Discussion, - Make
Cooperative Learning presentation
for week 9
Case for Small Group
Discussion and
Cooperative Learning
in Teams file:
Case 6

PT+BM:
2x(2x(3x60”))

8 Mid Term Test

9 Students can 1. Explain the relevance of cash flows in Cash Flow Presentation by Chapter 7 Assessment:
understand the analyzing business activities. Analysis students Textbook - Students
cash flow 2. Describe the reporting of cash flows by page presentation
analysis to get business activities. Self-Directed Learning - Exercises,
416 - 435
an overview if 3. Describe the preparation and analysis of the Exercises and and
business activity statement of cash flows. problems from problems
with special 4. Interpret cash flows from operating activities. textbook Power from
emphasis on 5. Analyze cash flows under alternative E7-5 point in textbook
operations and company and business conditions. E7-9 Teams - Case
understand 6. Describe alternative measures of cash flows files
some of and their usefulness. TM: 3x50”

14
 alternative Assignments in
measure of cash Small Group Teams:
flow. Discussion, - Make
Cooperative Learning presentation
Case for Small Group for week 10
Discussion and
Cooperative Learning
in Teams file:
Case 7

PT+BM: 2x(3x60”)

10 Students can 1. Describe the usefulness of return measures Analysis of Quiz Chapter 7 Chapter 8 Assessment:
understand the in financial statement analysis. Capital Textbook - Quiz
analysis of 2. Explain return on invested capital and Investment Presentation by page Chapter 7
return on capital variations in its computation. students - Students
Returns 460 - 486
investment and 3. Analyze return on net operating assets and presentation
explain the its relevance for analysis. Self-Directed Learning - Exercises,
diversity of 4. Describe disaggregation of return on net Exercises and Power and
measurement. operating assets and the importance of its problems from point in problems
components. textbook Teams file from
5. Describe the relation between profit margin E8-5 textbook
and asset turnover. P8-4 - Case
6. Analyze return on common shareholders’
equity and its role in analysis. TM: 3x50” Assignments in
7. Describe disaggregation of return on
Teams:
common shareholders’ equity and the Small Group
relevance of its components. - Make
Discussion,
8. Explain operating and financial leverage and presentation
Cooperative Learning
how to assess a company’s success in using for week 11
leverage to increase returns. Case for Small Group
Discussion and
Cooperative Learning
in Teams file:

15
 Case 8

PT+BM: 2x(3x60”)

11 & 12 Students can 1. Describe the importance of prospective Prospective Quiz Chapter 8 Chapter 9 Assessment:
understand analysis. Analysis Textbook - Quiz
about 2. Explain the process of projecting the income Presentation by page Chapter 8
forecasting and students - Students
statement, the balance sheet, and the 506 - 520
analysis of pro presentation
forma financial statement of cash flows. Self-Directed Learning - Exercises,
statements. 3. Discuss and illustrate the importance of Exercises and Power and
sensitivity analysis. problems from point in problems
4. Describe the implementation of the textbook Teams from
projection process for valuation of equity P9-1 files textbook
securities. P9-2 - Case
P9-3
Assignments in
TM: 2x(3x50”) Teams:
- Make
Small Group presentation
Discussion,
for week 13
Cooperative Learning

Case for Small Group

Discussion and
Cooperative Learning
in Teams file:
Case 9

16
 PT+BM:
2x(2x(3x60”))

13 Students can 1. Explain the importance of liquidity, and Credit Quiz Chapter 9 Chapter Assessment:
understand the describe working capital measures of Analysis I: 10 - Quiz
liquidity and the liquidity and their components. Liquidity Presentation by Textbook Chapter 9
translation tool students - Students
2. Interpret the current ratio and cash based page
of analysis by presentation
looking at measures of liquidity. Self-Directed Learning 542 - 560 - Exercises,
various aspects. 3. Analyze operating cycle and turnover Exercises and and
measures of liquidity and their interpretation. problems from Power problems
4. Illustrate what-if analysis for evaluating textbook point in from
changes in company conditions and policies. P10-2 Teams textbook
files - Case
TM: 3x50”
Assignments in
Small Group Teams:
Discussion,
- Make
Cooperative Learning
presentation
Case for Small Group for week 14
Discussion and
Cooperative Learning
in Teams file:
Case 10

PT+BM: 2x(3x60”)

14 Students can 1. Explain financial leverage and its Credit Quiz Chapter 10 Chapter Assessment:
understand the implications for company performance and Analysis II: 10 - Quiz
problems of analysis. Capital Presentation by Textbook Chapter 10
capital structure students - Students
Structure and page
and its presentation
Solvency Self-Directed Learning 563 - 584

17
 implications for 2. Describe analysis tools for evaluating and Exercises and - Exercises,
solvency. interpreting capital structure composition problems from Power and
and for assessing solvency. textbook point in problems
3. Analyze asset composition and coverage for P10-7 Teams from
textbook
solvency analysis. files
TM: 3x50” - Case
4. Explain earnings coverage analysis and its
relevance in evaluating solvency. Small Group Assignments in
5. Describe capital structure risk and return Discussion, Teams:
and its relevance to financial statement Cooperative Learning - Make
analysis presentation
Case for Small Group
Discussion and for week 15
Cooperative Learning
in Teams file:
Case 11

PT+BM: 2x(3x60”)

15 Students can 1. Analyze earnings persistence, its Analysis and Quiz Chapter 10 & 11 Chapter Assessment:
understand the determinants, and its relevance for earnings Equity 11 - Quiz
profit based forecasting. Valuation Presentation by Textbook Chapter 10
analysis that students & 11
2. Explain recasting and adjusting of earnings page
focused on the - Students
durability and earnings components for analysis. Self-Directed Learning 616 - 637 presentation
assessment of 3. Describe equity valuation and its relevance Exercises and - Exercises,
earnings and for financial analysis problems from Power and
earnings power. 4. Analyze earning power and its usefulness textbook point in problems
for forecasting and valuation. E11-2 Teams from
5. Explain earnings forecasting, its mechanics, files textbook
and its effectiveness in assessing company TM: 3x50” - Case
performance.
Small Group
Discussion,
Cooperative Learning

18
 Case for Small Group
Discussion and
Cooperative Learning
in Teams file:
Case 12

PT+BM: 2x(3x60”)

16 Final Term Test

Approved by: Jakarta, August 2020

Head of Accounting Department Course Coordinator

Friska Firnanti, SE., Ak., M.M., M.Ak., CA. Silvy Christina, SE., Ak., M.Ak., CA

19
 ATTACHMENT

a. Assignment Guide
b. Grading Scale for Quiz and Examination

20
 ASSIGNMENT GUIDE
EXERCISES AND PROBLEMS FROM TEXTBOOK

Course (credits) : Financial Statement Analysis (3 Credits)

Semester : 5
Assignment number : 1
Assignment name : Answer exercises and problems from textbook
Assignment objective : Students can master topic of course each week
Assignment deadline : Every next week
Collection day : Every next week
Assignment detail :  Reread topic of course that has been delivered in each
week
 Do exercises and problems by handwritings in paper, scan
and upload the file
 Collect assignments to lecturer in Assignment features in
Teams
Criteria of assessment :  More correct and accurate, it is better
 More neat and complete, it is better
 Marks are given according to each exercise or problem
solution points
 Final assessment is done with an average grade from all
assignment

21
 ASSIGNMENT GUIDE
THE CASES
Course (credits) : Financial Statement Analysis (3 Credits)
Semester : 5
Assignment number : 2
Assignment name : Answer the cases
Assignment objective : Students can master topic of course each week
Assignment deadline : Every next week
Collection day : Every next week
Assignment detail :  Reread topic of course that has been delivered in each
week
 Do exercises and problems by handwritings in paper, scan
and upload the file
 Collect assignments to lecturer in Assignment features in
Teams
Criteria of assessment :  More correct and accurate, it is better
 More neat and complete, it is better
 Marks are given according to each exercise or problem
solution points
 Final assessment is done with an average grade from all
assignment

22
 ASSIGNMENT GUIDE
PRESENTATION
Grade Score Indicator Aspect
Poor <41 There is no clear organization. Facts are not used to
support statements.
Fair 41-55 Focused enough but the evidence is insufficient to
use it in draw a conclusion.
Good 56-70 The presentation has a focus and presents some
evidence that supports the conclusions. Organization
Very good 71-85 Well organized and present convincing facts to
support conclusions.
Excellent >85 Organized by presenting
facts supported by examples
which has been analyzed according to the concept.
Poor <41 The contents are inaccurate or too general.
Audiences don't learn anything or are sometimes
misleading.
Fair 41-55 The contents are less accurate, because it is not
there is factual data, it doesn't add up audience
understanding.
Good 56-70 The contents are generally accurate, but not Content
complete. Audiences can learn some implied facts
but they don't add new insights to the topic.
Very good 71-85 Fill accurately and completely. Audiences add new
insights to the topic.
Excellent >85 The contents are able to inspire the audience to
develop the mind.
Poor <41 The presenter is anxious and uncomfortable, and
reads various notes rather than talks. Audiences are
often ignored. Not eye contact occurs because the
presenter looks more at the blackboard or screen.
Fair 41-55 Based on the record, no ideas developed outside
the notes, monotonous sound.
Good 56-70 In general, the presenter is calm,
Presentation
but in a flat tone and quite often depends on a note.
style
Sometimes contact eyes with the audience ignored.
Very good 71-85 The presenter is calm and uses the right intonation,
speaking without being dependent on record, and
interact intensively with the audience. The presenter
is always eye contact with the audience.
Excellent >85 Speak with enthusiasm, transmit enthusiasm and
enthusiasm to the audience.

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 GRADING SCALE GUIDELINES
QUIZ AND EXAMINATION

Course (credits) : Financial Statement Analysis (3 Credits)

Semester : 5

Description of expected answers Scoring

Do not answer 0%
Correct calculation/choice, but lack of explanation 30%
Wrong calculation/choice, but good explanation 50%
Both calculation/choice and explanation are perfect 100%

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