‫جامعة اليرموك‬

Yarmouk University
‫اسم الكلية‬
Faculty
Document Approval Date Document Code
Course Syllabus
AP01-PR05

Department: Accounting :Official Stamp

Course Identification
Course Code and Number: ACC 641
Course Name: Advance Financial Statement Analysis
Semester: First 2021/2022
Number of Credit Hours: 3 Hours
Teaching Language: English
Course Status:
Course Coordinator: Prof. Mishiel Suwaidan
Pre-requisite:

General Information

☒Face-to-Face ☐ Online ☐ Blended

Teaching Method

Advanced Financial Statement Accounting is designed to prepare students to analyze, interpret,

and use financial statements analysis techniques to help them in the process of making economic
decisions. The focus, however, will be on investment and credit decisions. The course overviews
of financial statement analysis as an integral part of the broader framework of business analysis.
To aid in accounting analysis, the course attempts to explain and analyze the accounting
measurement and reporting practices underlying financial statements. Finally. The course
examines the processes and methods of financial analysis (including prospective analysis). The
focus will be on the objectives of different users and describe analytical tools and techniques to
meet those objectives. The means of analysis range from computation of ratio and cash flow
measures to earnings prediction and equity valuation.

Course Description

 To provide students with a broad, practical perspective to work on financial statement analysis.

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 ‫جامعة اليرموك‬
Yarmouk University
‫اسم الكلية‬
Faculty
Document Approval Date Document Code
Course Syllabus
AP01-PR05

 To enhance financial statements users’ understanding of financial reporting to facilitate

improved decision-making
 To review financial statements for fairness and completeness in reporting.
 To apply and critically assess the principal tools and techniques available for analysis.
 To Apply the analytical tools in real life situations by analyzing the financial statements of
companies to make sound decisions within a certain context.
 To Recognize how different investors evaluate the financial statements.
Course Objectives

CLO1: Upon completion of this course, students will be able to recognize the significance of financial
statements analysis in facilitating improved decision making.

CLO2: Upon completion of this course, students will be able to view financial statement analysis as an
efficient tool in enhancing financial market efficiency.

CLO3: Upon completion of this course, students will be able to recognize the significance of financial
statements analysis in facilitating improved decision making.

CLO4: Upon completion of this course, students will be able to apply the techniques of analysis to real
financial statement and other data.

CLO5: Upon completion of this course, students will be able to understand how different users
(investors, creditors, and other interested groups) evaluate the financial statements.

Course Learning Outcomes (CLOs)

Mapping Course Learning Outcomes CLOs to Program Learning Outcomes PLOs

PLO6
PLO5
PLO4
PLO3
PLO2

PLO1

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 ‫جامعة اليرموك‬
Yarmouk University
‫اسم الكلية‬
Faculty
Document Approval Date Document Code
Course Syllabus
AP01-PR05

CLO1

√
√

CLO2

√
√

CLO3

√
√

CLO4

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 ‫جامعة اليرموك‬
Yarmouk University
‫اسم الكلية‬
Faculty
Document Approval Date Document Code
Course Syllabus
AP01-PR05

√
√

CLO5

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 ‫جامعة اليرموك‬
Yarmouk University
‫اسم الكلية‬
Faculty
Document Approval Date Document Code
Course Syllabus
AP01-PR05

Assessment Methods
Date and Mark
Assessment Type Assessment Method CLOs
Time )%(
To be
CLO1 and CLO2,
Midterm Exam announce Exam 20
CLO3
d
Analysis of financial
Analysis statement of a listed 5 CLO4
company on the ASE
Submitted
You are expected to do a
2-weeks CLO1, CLO2,
research paper on issues
Project before the 20 CLO3, CLO4 and
related to financial
start of .CLO5
finals
statements analysis.

You are expected to make

one or more presentations on
Presentation a subject/topic relevant to the 5
course (not to cover one of
the text chapters).
As per YU CLO1, CLO2,
Final Exam timetable Comprehensive online exam 50 CLO3, CLO4 and
.CLO5
*The instructor must choose at least three activities from the following: quizzes, assignments, projects, videos, discussions, etc.

Course Contents, Schedule, and Instruction Methods

Week Course Content Chapter
Week 1
Overview of Financial Statement Analysis One

Overview of Financial Statement Analysis

Week 2 One

Financial Reporting & Analysis

Week 3 Two

Financial Reporting & Analysis

Week 4 Two

Page 5 of 8
 ‫جامعة اليرموك‬
Yarmouk University
‫اسم الكلية‬
Faculty
Document Approval Date Document Code
Course Syllabus
AP01-PR05

Course Contents, Schedule, and Instruction Methods

Week Course Content Chapter
Analyzing Financing Activities
Week 5 Three

Analyzing Financing Activities

Week 6 Three

Analyzing Investing Activities

Week 7 Four

Analyzing Investing Activities

Week 8 Four

Analyzing Operating Activities

Week 9 Five

Midterm Exam
Week 10

Analysis of the Statement of Cash Flow

Week 11 Seven

Credit Analysis (short & long)

Week 12 Eight

Credit Analysis (short & long)

Week 13 Nine

Project Presentations
Week 14

Project Presentations and Revision

Week 15

Week 16 Final Exam Week

**Instruction method is as follows:
 Face-to-Face course: Face-to-face class
 Online course: Interactive synchronous or asynchronous
 Blended course: Face-to-face or Online (synchronous or asynchronous)

Main Textbook and References

Main Textbook Subramanyam, K. R. (2014), “Financial Statement Analysis”, 11th

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 ‫جامعة اليرموك‬
Yarmouk University
‫اسم الكلية‬
Faculty
Document Approval Date Document Code
Course Syllabus
AP01-PR05

Edition, McGraw-Hill.
Subramanyam, K. R. and J. J. Wild (2014), “Financial
Other References Statement Analysis”, 13th Edition, McGraw-Hill.

***
Policies and Instructions
Attendance Refer to YU attendance policy.
Different activities will take place during the course to evaluate
Activities
students
Exams As per YU timetable
Cheating and Plagiarism Refer to YU Cheating and Plagiarism policy
***For more information, please see the student handbook.

Page 7 of 8
 ‫جامعة اليرموك‬
Yarmouk University
‫اسم الكلية‬
Faculty
Document Approval Date Document Code
Course Syllabus
AP01-PR05

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