PCC/ CCOG / BA

Course Content and Outcome Guide for BA 9235

Course Number:
BA 9235
Course Title:
Fin Statement Analysis I
Credit Hours:
3
Lecture Hours:
30
Lecture/Lab Hours:
0
Lab Hours:
0
Special Fee:
 

Course Description

Presents techniques used in financial statement analysis from credit manager's perspective. Includes common-sizing, ratio analysis, and cash flow analysis. Recommended: BA 113. Audit available.

Addendum to Course Description

Materials will be presented through lectures, discussion, and case analysis.  In addition, students will prepare case reviews and analysis for evaluation.

Intended Outcomes for the course


1. Define and illustrate the following concepts:
a. Circulation of Capital within a Business
b. The Sales Transaction
c. The Auditor's Letter
d. The Balance Sheet
e. The Income Statement
f. The Cash Flow Statement
g. Footnotes
h. Liquidity
i. Profitability
j. Solvency/Leverage

2. Define and illustrate the following techniques:
a. Common Sizing
b. Ratio Analysis
c. Cash Flow Analysis
d. Break-Even Analysis
e. Cost of Capital
f. Z-Score and Similars

3. Define and illustrate the place of financial statement analysis
within the credit approval process:
a. Liquidity and trade Payment Experience
b. managerial Efficiency and Profitability
c. Capital Structure

4. Define and discuss the role of non-financial information to the
credit approval process:
a. Conditions of the Marketplace
b. Industry Specific Characteristics and Considerations
c. The Creditors Business Needs and Requirements



Outcome Assessment Strategies


Evaluation procedures and techniques will include a combination of test, class participation, and case analysis.

Course Content (Themes, Concepts, Issues and Skills)




1.Define and illustrate the following concepts:
a.Circulation of Capital within a Business
b.The Sales Transaction
c.The Auditor's Letter
d.The Balance Sheet
e.The Income Statement
f.The Cash Flow Statement
g.Footnotes
h.Liquidity
i.Profitability
j.Solvency/Leverage

2.Define and illustrate the following techniques:
a.Common Sizing
b.Ratio Analysis
c.Cash Flow Analysis
d.Break-Even Analysis
e.Cost of Capital
f.Z-Score and Similars

3.Define and illustrate the place of financial statement analysis
within the credit approval process:
a.Liquidity and trade Payment Experience
b.managerial Efficiency and Profitability
c.Capital Structure

4.Define and discuss the role of non-financial information to the
credit approval process:
a.Conditions of the Marketplace
b.Industry Specific Characteristics and Considerations
c.The Creditors Business Needs and Requirements