Program Studi S1 Akuntansi

Fakultas Ekonomi dan Bisnis

Universitas Riau

SYLLABUS
FINANCIAL STATEMENT ANALYSIS
ENGLISH CLASS
Semester Genap 2022/2023

Lecturer
Dr. Poppy Nurmayanti M., S.E., M.Si., Ak., CA
poppy.nurmayanti@lecturer.unri.ac.id

Description
Financial statement analysis is an integral part of a broad business analysis. This course
discusses financial statement analysis which includes accounting analysis, financial analysis,
prospective and risk analysis, and determining the intrinsic value of a company.

The initial material discussed is about financial reporting, its environment, and the concepts
and assumptions that surround and underlie financial reporting. After that, accounting
analysis is discussed which includes funding analysis, investment analysis, and operations
analysis. The financial analysis, which is discussed after accounting analysis, includes
liquidity analysis, solvency analysis, profitability analysis, cash flow analysis, and other
related financial analysis. The next material is prospective analysis and company risk
assessment with which it will be discussed how to determine the estimated intrinsic value of a
company's shares.

After taking the Financial Statement Analysis course, students are expected to be able to:
(a) re-identify financial reporting and the concepts that underlie its preparation.
(b) mastering accounting analysis on financing, investment and operating activities.
(c) mastering financial analysis which includes analysis of liquidity, solvency,
profitability, and cash flow.
(d) conduct prospective analysis and assess company risk.
(e) determine the intrinsic value of a company's shares (which go public) and provide
recommendations on investment decisions in the company's shares which can be in
the form of buy, sell, or hold.

Text Book
Subramanyam, K.R. 2014, Financial Statement Analysis, 11th Ed., New York: McGraw Hill
International Edition.

Student Responsibilities
 Students are asked to read the material before attending lectures in online classes and
doing the assignments given. Class meetings are used as a place to confirm students'
understanding of various concepts and daily tasks.
 Students are expected to attend online classes fully 100% of the planned in-person
schedule. Only if there are obstacles that are beyond the student's control, students are
allowed to be absent, but the maximum absence is 25% of the planned schedule. If
they can't meet the standard requirements, students are not allowed to take the Final
Exam.
Program Studi S1 Akuntansi
Fakultas Ekonomi dan Bisnis
Universitas Riau

 Students are prohibited from using mobile phones and other communication tools in
the classroom except on orders or permission from the lecturer for the purposes of the
learning process.

Teaching Method
• Students are expected to equip their minds with the assigned material to read before
the next activity (class meeting). To facilitate this and convince the lecturers,
assignments are deliberately set for the material to be discussed at the next meeting.
• For the 1st session there are no assignments because this is the first (online) meeting
that will discuss the syllabus, rules of the game, and an overview of financial
statement analysis as well as part 2 of financial reporting and analysis.

• Activities in class are used for adequate explanation by lecturers and discussions
between lecturers and students and between students. Students are expected to be
active in discussing each chapter by discussing and presenting a summary of lecture
material in class. For this discussion and presentation, students will be grouped into
several groups.

• The exam will be held twice, namely the midterm exam and the end of the semester
exam (final exam). In addition to daily assignments, midterm exam, and final exam,
there is a task to compile papers.

Evaluation
1. Midterm exam : 30%
2. Final exam : 40%
3. Quiz, weekly assignment, Paper : 20%
4. Presents : 10%

Lecture Plan

Session Topic Reference Assignment

1 1. Syllabus, class rules, lecturer Syllabus
contract
2. Overview of Financial Statement Chapter 1
Analysis
2 Overview of Financial Statement Chapter 1 Summary Individu
Analysis Task
3 Financial Reporting and Analysis Chapter 2 Summary Individu
Task, Group
Presentation
4 Financial Reporting and Analysis Chapter 2 Summary Individu
Task, Group
Presentation
5 Analyzing Financing Activities Chapter 3 Summary Individu
Task, Group
Presentation
6 Analyzing Investing Activities Chapter 4 Summary Individu
Program Studi S1 Akuntansi
Fakultas Ekonomi dan Bisnis
Universitas Riau

Task, Group
Presentation
7 Analyzing Investing: Intercorporate Chapter 5 Summary Individu
Investments Task, Group
Presentation
8 Midterm Exam: Chapter1-5
9 Analyzing Operating Activities Chapter 6 Summary Individu
Task, Group
Presentation
10 Analyzing Operating Activities Chapter 6 Summary Individu
Task, Group
Presentation
11 Cash Flow Analysis Chapter 7 Summary Individu
Task, Group
Presentation
12 Return on Invested Capital and Chapter 8 Summary Individu
Profitability Analysis Task, Group
Presentation
13 Prospective Analysis Chapter 9 Summary Individu
Task, Group
Presentation
14 Credit Analyss Chapter 10 Summary Individu
Task, Group
Presentation
15 Review
16 Final Exam: Chapter 6-10 Papers