Imam Jaafar Al-Sadiq University

نموذج وصف المقرر

وصف المقرر

This course description provides a summary of the most important characteristics of the course and the learning outcomes that the student is expected to achieve, demonstrating whether he or she has made the most of the learning opportunities available. It must be linked to the program description.

Educational institution	The faculty of managerial and financial sciences
Scientific Department/Centre	Department of Accounting
Course name / code	Financial Statement Analysis 2343 M T Q
Teaching name	Assistant Professor Hesham Zakaria Mohamed
Available attendance forms	Attendance / weekly
Semester/year	Second semester/third Level 2023-2024
Number of teaching hours (total)	45 hours
Date of preparation of this description	15/1/2024
Course objectives
Providing accounting principles and objectives and how to calculate financial ratios in the financial statements, so that the educational outcomes (graduates) become able to work at all accounting levels in the public and private sectors and have the ability to carry out all accounting work.

Course structure
lecture	hours	The required learning outcomes	Name of the unit/topic	Teaching method	Evaluation method
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.	Method of giving lectures Student councils Discussions Brainstorming	Exams of all kinds Feedback from students Surprise exam method Self-expression 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	Method of giving lectures Student councils Discussions Brainstorming	Exams of all kinds Feedback from students Surprise exam method Self-expression 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	Method of giving lectures Student councils Discussions Brainstorming	Exams of all kinds Feedback from students Surprise exam method Self-expression Reports
4	4	1و2	Analysis of operational activities Analysis of investment activities Analysis of Financial activities	Method of giving lectures Student councils Discussions Brainstorming	Exams of all kinds Feedback from students Surprise exam method Self-expression Reports
5	4	1و2	Common –size analysis Horizontal Common –size analysis Vertical Common –size analysis	Method of giving lectures Student councils Discussions Brainstorming	Exams of all kinds Feedback from students Surprise exam method Self-expression Reports
6	4	2و3	Common –size analysis Horizontal Common –size analysis Vertical Common –size analysis	Method of giving lectures Student councils Discussions Brainstorming	Exams of all kinds Feedback from students Surprise exam method Self-expression Reports
7	4	2و3	Financial ratio analysis Liquidity ratio	Method of giving lectures Student councils Discussions Brainstorming	Exams of all kinds Feedback from students Surprise exam method Self-expression Reports
8	4	3و4	Activity ratio	Method of giving lectures Student councils Discussions Brainstorming	Exams of all kinds Feedback from students Surprise exam method Self-expression Reports
9	4	3و4	Profitability ratio	Method of giving lectures Student councils Discussions Brainstorming	Exams of all kinds Feedback from students Surprise exam method Self-expression Reports
10	4	3و4	Solvency ratio	Method of giving lectures Student councils Discussions Brainstorming	Exams of all kinds Feedback from students Surprise exam method Self-expression Reports
11	4	3و4	Leverage ratio	Method of giving lectures Student councils Discussions Brainstorming	Exams of all kinds Feedback from students Surprise exam method Self-expression Reports
12	4	4و5	Project Evaluation	Method of giving lectures Student councils Discussions Brainstorming	Exams of all kinds Feedback from students Surprise exam method Self-expression Reports
13	4	4و5	Predict financial failure	Method of giving lectures Student councils Discussions Brainstorming	Exams of all kinds Feedback from students Surprise exam method Self-expression Reports
14	4	4و5	Investment Policies	Method of giving lectures Student councils Discussions Brainstorming	Exams of all kinds Feedback from students Surprise exam method Self-expression Reports
15	4	5	Investment Policies	Method of giving lectures Student councils Discussions Brainstorming	Exams of all kinds Feedback from students Surprise exam method Self-expression Reports

.Infrastructure
Books	Kenneth S. Bigel, Introduction to Financial Analysis, New York, Copyright, 2022

. Course development plan

1) The financial analysis subject is one of the subjects of the Accounting Department, which provides the student with an introduction to accounting, the business environment (companies), the basic functions of accounting, users of accounting information, the objectives and principles of accounting, and accounting hypotheses, which corresponds to the concept of financial ratio analysis. The study system is quarterly (courses), the time is limited (15) One week, holding interactive activities for students in the lecture through discussion sessions, presenting topics and linking them to reality, which contributes to consolidating the information in the students’ minds.

2) Twinning and coordination with government colleges for the purposes of scientific integrity.

3) Follow up on the latest developments in the field of scientific research related to the course.

4) Updating the curriculum by following the curricula of specialized international universities.

استاذ المادة رئيس القسم

م.د. هشام زكريا محمد د. سالم سوادي حمود