This course description provides a necessary summary of the most important features of the course and the learning outcomes that the student is expected to achieve,  Demonstrating whether he/she has made the most of the available learning opportunities, and it must be linked to the objectives of the program.

1. Educational institution

Faculty of  Science Administration & Financial

1. Scientific Department

Accounting

1. Course Title

Financial statement Analyses

1. Instructor's Name

Assistant professor. Hesham Zakaria Mohamed

1. Salty forms of attendance

Weekly attendance

1. Semester / year

Second term 2023/2024

1. Level

Three

1. Credit Hours

45 Hours

1. Date of preparation of the report

15/1/2024

1. Course Aim

This course aims to present accounting principles and objectives and how to calculate financial ratios in financial statements, so that the educational outcomes become graduates have ability to working at all accounting in the public and private sectors and having the ability to carry out all accounting work.

1. Intended Learning Outcomes of the Course (ILOs)

1. Knowledge Objectives
   1. Introducing the student to financial analysis indicators

1. Qualifying students to extract financial analysis ratios from financial statements
2. Preparing students to know how to calculate financial analysis indicators related to ratios of the Balance sheet and the statement of cash flows.

1. Skills objectives for the course
   1. Skills related to accounting treatments for financial analysis.
   2. Skills related to calculating financial analysis indicators for financial statement
2. Emotional and value goals

1. Developing students' thinking about the nature of financial analysis

Employing the students' scientific and practical skills in how to deal with accounting cases related to  financial analysis

1. Teaching and Learning Methods

• Interactions based participations and creative thinking (Brain storming, open questions and discussion, application, exercises solution, data show and presentation)
• Cooperative Teaching based on teamwork
• Course Assignments and duties through courses researches, projects.
• Self-learning (individuals or groups) such as courses projects researches, assignments,
• Distance education and hybrid/blended education system transferred to the students through interactive learning or flip learning. (after COVID-19)

1. Assessment Methods

• Quizzes
• Final Exams
• Participation & Interaction,
• Attendance & behavior
• Assignments & Reports

1. Course structure

lecture

Hours

ILOs

Topic name

Teaching and Learning Methods

Assessment Methods

1

4

1

Overview of financial statements analysis: introduction to financial analysis – T of financial analysis –components of - financial analysis

financial statements- basis analysis- business activities- financial statements reflect business activities – additional information.

Interactions based participations and creative thinking

• Quizzes
• Final Exams
• Participation & Interaction,
• Attendance & behavior
• Assignments & Reports

2

4

1

financial statements Analysis preview: analysis tools –valuation models - Analysis

financial reporting and analysis: reporting Environment –statutory financial reporting

factors affecting statutory financial reports

Interactions based participations and creative thinking

• Quizzes
• Final Exams
• Participation & Interaction,
• Attendance & behavior
• Assignments & Reports

3

4

1

Cash flow Analysis: statements of Cash flows –relevance of cash reporting by activities

Constructing the cash flow statement- special topics –direct method Analysis implications of Cash flows

Interactions based participations and creative thinking

• Quizzes
• Final Exams
• Participation & Interaction,
• Attendance & behavior
• Assignments & Reports

4

4

1و2

Analysis of operational activities

Analysis of investment activities

Analysis of Financial activities

Interactions based participations and creative thinking

• Quizzes
• Final Exams
• Participation & Interaction,
• Attendance & behavior
• Assignments & Reports

5

4

1و2

Common –size analysis

Horizontal Common –size analysis

Vertical Common –size analysis

Interactions based participations and creative thinking

• Quizzes
• Final Exams
• Participation & Interaction,
• Attendance & behavior
• Assignments & Reports

6

4

2و3

Common –size analysis

Horizontal Common –size analysis

Vertical Common –size analysis

Interactions based participations and creative thinking

• Quizzes
• Final Exams
• Participation & Interaction,
• Attendance & behavior
• Assignments & Reports

7

4

2و3

Financial ratio analysis

Liquidity ratio

Interactions based participations and creative thinking

• Quizzes
• Final Exams
• Participation & Interaction,
• Attendance & behavior
• Assignments & Reports

8

4

3و4

Activity ratio

Interactions based participations and creative thinking

• Quizzes
• Final Exams
• Participation & Interaction,
• Attendance & behavior
• Assignments & Reports

9

4

3و4

Profitability ratio

Interactions based participations and creative thinking

• Quizzes
• Final Exams
• Participation & Interaction,
• Attendance & behavior
• Assignments & Reports

10

4

3و4

Solvency  ratio

Interactions based participations and creative thinking

• Quizzes
• Final Exams
• Participation & Interaction,
• Attendance & behavior
• Assignments & Reports

11

4

3و4

Leverage ratio

Interactions based participations and creative thinking

• Quizzes
• Final Exams
• Participation & Interaction,
• Attendance & behavior
• Assignments & Reports

12

4

4و5

Project Evaluation

Interactions based participations and creative thinking

• Quizzes
• Final Exams
• Participation & Interaction,
• Attendance & behavior
• Assignments & Reports

13

4

4و5

Predict financial failure

Interactions based participations and creative thinking

• Quizzes
• Final Exams
• Participation & Interaction,
• Attendance & behavior
• Assignments & Reports

14

4

4و5

Investment Policies

Interactions based participations and creative thinking

• Quizzes
• Final Exams
• Participation & Interaction,
• Attendance & behavior
• Assignments & Reports

15

4

5

Investment Policies

Interactions based participations and creative thinking

• Quizzes
• Final Exams
• Participation & Interaction,
• Attendance & behavior
• Assignments & Reports

1. References

Book

Kenneth S. Bigel, "introduction to Financial Analysis", New York, Copyright, 2022

References

-

Electronic References

Internet

1. Course development plan

1. The financial statement analysis course provides the student with an introduction to accounting, the business environment (companies) the basic functions of accounting information, the objectives and principles of accounting and accounting assumption that are consistent with the concept of financial ratio analysis.
2. The study system is semester (courses), time is limited to 15 weeks
3. Establishing interactive activities for students in the lecture through discussion sessions, presenting topics and linking them to reality, which consolidating the information in the students' minds.
4. Integration and coordination with government colleges for the purposes of scientific integrity
5. Follow up on the latest developments in the field of scientific research related to the course.
6. Updating the curriculum following the curricula of specialized international universities