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DE LA SALLE UNIVERSITY

Ramon V. Del Rosario College of Business


Financial Management Department
COURSE SYLLABUS
COURSE TITLE
COURSE CREDIT
PREREQUISITES
PREREQUISITE TO
COURSE CATEGORY
SCHEDULE
FACULTY

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ANALYSIS OF FINANCIAL STATEMENT OF FIRMS (FSANFIN)


Three (3) units
BASFIN2; LBYFIN2; STATFIN
BAMAFIN; MARKFIN; INMUFIN
Major

COURSE DESCRIPTION:
This is a basic course in Management of Financial Institutions designed to provide the
students with knowledge and skills in analyzing the financial statements of modern
financial institutions, specifically banks, insurance companies, securities firms and
investment houses, mutual fund management companies and finance companies from the
users point of view. Such analysis shall focus on the financial institutions goal of not just
maximizing their value but bearing and managing risk on behalf of customers through the
pooling of risks and sale of their services as risk specialists.
LEARNING OUTCOMES (LO):
On completion of the course, the student is expected to be able to do the following:
Expected Lasallian Graduate
Attributes (ELGAs)
Critical and Creative Thinker

LEARNING OUTCOMES
-

Read and understand financial statements of the different


traditional sectors in the financial services industry

Analyze modern financial institutions management from


balance sheet presentations, management decision making
and risk management approaches.
Describe how forces such as financial innovation,
technology, taxation, and regulation can affect financial
performance of various sectors in the financial services
industry.
Report findings through research in both oral and written
forms using group effort
Be conscious of his/her social responsibility in the
application of his/her knowledge to financial management
decisions
Develop an attitude of keeping abreast of the current
developments in the financial environment
Maximize owners wealth with due respect to the rights of
others.

Effective Communicator

Reflective Lifelong Learner

COURSE OUTPUTS:
As evidence of attaining the above learning outcomes, the student is required to do and
submit the following during the indicated dates of the term.
LEARNING OUTCOMES

REQUIRED OUTPUTS

DUE DATES

1. Read and understand financial

2.

3.

4.
5.

statements
of
the
different
traditional sectors in the financial
services industry
Analyze
modern
financial
institutions
management
from
balance
sheet
presentations,
management decision making and
risk management approaches.
Describe how forces such as
financial innovation, technology,
taxation, and regulation can affect
financial performance of various
sectors in the financial services
industry.
Report findings through research in
both oral and written forms using
group effort.
Develop an attitude of keeping
abreast of the current developments
in the financial environment

1. a. Long Exams
b. Comprehensive Exam
2. a. Long Exams
b. Term/Project Paper
c. Comprehensive Exam
3. a. Long Exams
b. Term/Project Paper
c. Comprehensive Exam
4. a. Group Presentation
b. Term/Project Paper
5. Term/Project Paper

4th , 7th, 9th, 11th and


13th weeks
15th week
4th , 7th, 9th, 11th and
13th weeks
14th week
15th week

4th , 7th, 9th, 11th and


13th weeks
14th week
15th week
4th , 6th, 8th, 10th, and
12th weeks
14th week
14th week

RUBRIC FOR ASSESSMENT:


CRITERIA
Correct
Conceptual
and
Quantitative
solutions
to
questions and
problems
given in
written exams

Clear and
Accurate
Group Oral
Presentations

EXEMPLARY
3.5 -4.0
No major errors
and any minor
errors do not
violate principles;
Quantitative and
qualitative
analysis
persuasively
support
the
recommendations
and conclusions;
Conclusions and
recommendations
are convincing.

SATISFACTORY
2.5 - 3.0
Few minor errors
violate principles;
Quantitative and
qualitative
analysis logically
support
the
recommendations
and conclusions;
Conclusions and
recommendations
are appropriate.

DEVELOPING
1.5 - 2.0
Some errors, but
demonstrates
understanding of
principles;
Quantitative and
qualitative
analysis is adequate
to make reasonable
conclusions and/or
recommendations;
Conclusions
and
recommendations
are reasonable and
believable.

BEGINNING
0.0 - 1.0
Frequent errors or
unacceptable
mistakes indicative
of a lack of basic
understanding of
core principle(s);
Quantitative and
qualitative analysis
too simplistic or
convoluted;
Conclusions
and
recommendations
are
wrong
or
implausible.

Uses
terms
correctly; Clearly
and
accurately
interprets findings
and communicates
methods;
Demonstrates

Makes
a
few
minor errors in
using
terms,
interpreting
findings, and/or
communicating
methods; Is at
ease with

Makes some
errors in using
terms,
interpreting
findings, and/or
communicating
methods;
Is
uncomfortable

Frequently
misuses
terms,
misinterprets
findings,
and/or
miscommunicates
methods; Does not
have grasp of
information;

full
knowledge
(more
than
required)
by
answering all class
questions
with
explanations and
elaboration.

expected answers
to all questions,
but
fails
to
elaborate.

with information
and is able to
answer
only
rudimentary
questions.

cannot answer
questions about
subject.

Quality Term
Papers

Uses
terms
correctly; Clearly
an
accurately
interprets findings
and communicates
methods;
Contains little or
no
grammar
and/or
spelling
errors; Excellent
sentence structure
and fluency.

Makes
a
few
minor errors in
using
terms,
interpreting
findings, and/or
communicating
methods;
Contains
a
number
of
grammar and
spelling errors;
Sentence
structure could
improve.

A few overlooked
errors in using
terms, interpreting
findings,
and/or
communicating
methods; Contains
a few overlooked
grammar
and
spelling errors.

Frequently
misuses
terms,
misinterprets
findings,
and/or
miscommunicates
methods;
Grammar and
spelling errors are
commonplace
showing
carelessness.

ASSESSMENT/ EVALUATION:
Your final grade will be based on the results of 4 to 5 long exams, oral presentation, term
paper, final exam, and class participation. The breakdown is approximately:

Long exams: 40%


Oral presentation: 10%
Term paper: 10%
Final exam: 30%
Class participation: 10%

LEARNING PLAN:
LEARNING
OUTCOMES

3&5

TOPICS

COURSE
OVERVIEW
AND
REQUIREMENTS/
CLASSROOM POLICIES/GROUPINGS

WEEK
NOS./
# HRS.
Week 1
1.5 hrs.

INTRODUCTION
Getting a Grip on Financial Statements

Week 2
1.5 hrs.

Special Functions of Financial Institutions and their


Regulation (Chapter 1)

1.5 hrs.

LEARNING
ACTIVITIES

Diagnostic
Exam;
Lecture
Readings;
Lecture

Week 3
Holiday
1,2

Depository Institutions (Chapter 2)/ Banks


Financial Statements and Analysis

3&5

Bank Sector Industry Performance & Trends

Week 4
1.5 hrs

Group Report on Commercial Banks

1.5 hrs.

LONG EXAM # 1

Week 5
1.5 hrs.

1,2

3&5
4

Insurance (Chapter 3)/Insurance Companies


Financial Statements and Analysis

1.5 hrs.

1.5 hrs.

Insurance Sector Industry Performance & Trends

Week 6
1.5 hrs.

Group Report on Insurance Companies

1.5 hrs.

Readings;
Lecture
Lecture
Research;
Oral
Presentation

Readings;
Lecture
Lecture
Research;
Oral

Presentation
LONG EXAM # 2
1, 2

3&5

Securities Brokerage and Investment Banking


(Chapter 4)/ Securities Firms and Investment
Houses Financial Statements & Analysis
Securities Brokerage and Investment House
Sector Industry Performance & Trends

Week 7
1.5 hrs.
1.5 hrs.

Week 8
1.5 hrs.

Readings;
Lecture

Lecture

Holiday
4

Group Report on Securities Firms and Investment


Houses
LONG EXAM # 3

1,2

3&5

Mutual Funds and Hedge Funds (Chapter


5)/Mutual Fund Management Companies
Financial Statements & Analysis
Mutual Fund Sector Industry Performance &
Trends
Group Report on Mutual Fund Management
Companies
LONG EXAM # 4

1, 2

3&5

Finance Companies (Chapter 6)/ Finance


Companies Financial Statements and Analysis
Finance Companies Sector Industry Performance
& Trends

Week 9
1.5 hrs.

1.5 hrs.
Week 10
1.5 hrs.

1.5 hrs.
Week 11
1.5 hrs.

1.5 hrs.
Week 12
1.5 hrs.

1.5 hrs.

Group Report on Finance Companies

Week 13
1.5 hrs.

LONG EXAM # 5

1.5 hrs.

MEASURING RISK
Interest Rate Risk (Chapters 8 & 9)
Credit Risk (Chapters 11 & 12)
Liquidity Risk (Chapter 17)
MANAGING RISK
Liability and Liquidity Management (Chapter 18)
Deposit Insurance and Liability Guarantees
(Chapter 19)
Capital Adequacy (Chapter 20)
Submission of Term Papers/INTEGRATION

Week 14
1.5 hrs.

1.5 hrs.

Week 15
1.5 hrs.

Research;
Oral
Presentation

Readings;
Lecture

Lecture

Research;
Oral
Presentation

Readings;
Lecture
Lecture

Research;
Oral
Presentation
Readings;
Lecture

Readings;
Lecture

Lecture

TEXT / COURSE MATERIAL:


Saunders, A. & Cornett, M. M. (2011). Financial Institutions Management: A Risk
Management Approach (7th ed.). New York: McGraw-Hill Co, Inc.

REFERENCES:
Alexander, D., Britton, A. , Jorissen, A. (2013). International Financial Reporting and
Analysis. (5th ed.). Singapore: Cengage Learning Asia Pte. Ltd.
Gibson, C. H. (2009). Financial Reporting and Analysis: Using Financial Accounting
Information. (11th ed.). Ohio: South Western.
Kidwell, D. S., Blackwell, D. W., Whidbee, D. A., and Sias, R. W. (2013). Financial
Institutions, Markets and Money. (11th ed.). Singapore: John Wiley & Sons
Rose, P. S. and Hudgins, S. C. (2013). Bank Management & Financial Services. (9th
ed.). New York: McGraw-Hill
PREOFESSIONAL RESPONSIBILITIES:
1. General Behavior or Conduct
Students are expected to conduct themselves with respect and professionalism
toward faculty, fellow students, and others present in class, and will follow the rules
laid down by the instructor for classroom behavior. Cellphones should be turned off
or placed in silent mode. Laptops are not allowed, unless specified that they are part
of the activity to be used in class. All students are expected to partake in meaningful
discussions in class as they are important to the learning process.
2. Assignments
Students are expected to come to class prepared, having read text and/or assigned
readings prior to class. Homework, case studies, and other assignments, are
expected to be completed and handed in on time. They should come to class
prepared to discuss their analysis of the cases and problems.
3. Attendance
Class attendance is mandatory and absences may be excused only in the case of
documented serious illnesses, or a family emergency. Students are expected to
arrive to class on time and stay to the end of the class period. Chronically arriving
late or leaving class early will have an impact on a student's performance. Students
may enter class late only if given permission by the instructor and must do so
without disrupting the class.
4. Academic Integrity
Integrity is critical to the learning process, and students agree to abide by the DLSU
Student Code of Conduct. A student is therefore committed to exercise integrity in
all aspects of one's academic work including, but not limited to, the preparation and
completion of exams, papers and all other course requirements by not engaging in
any method or means that provides an unfair advantage. He should clearly
acknowledge the work and efforts of others when submitting written work as ones
own. Ideas, data, direct quotations (which should be designated with quotation
marks), paraphrasing, creative expression, or any other incorporation of the work of
others should be fully referenced.
5. Group Projects
The class would be divided among five (5) groups of around the same number of
members. Each group will choose among banks, insurance companies, securities
firms and investment houses, mutual fund management companies and finance
companies to work on, both in the oral presentation and term paper requirements.
Financial statements of at least three companies across and at least the most recent
three years would be analyzed, and compared against industry standards. The
analysis should cover the relevant topics discussed during the course and the
presentations will be handed in and presented during designated dates mentioned

above. The groups are expected to give a background of the economic and current
conditions of the industry, describe the strategies that each of the firms pursued,
and perform a profitability and risk analysis. More details will be given as the
trimester progresses. Due dates are given ahead of time and no late submission will
be accepted, whether in hard copies or emailed.
Guidelines for Group Projects
Business activities involve group effort. Consequently, learning how to work
effectively in a group is a critical part of your business education.
Every member is expected to carry an equal share of the groups workload. As such,
it is in your interest to be involved in all aspects of the project. Even if you divide the
work rather than work on each piece together, you are still responsible for each
part. The group project will be graded as a whole: its different components will not
be graded separately.
It is recommended that each group establish ground rules early in the process to
facilitate your joint work including a problem-solving process for handling conflicts.
In the infrequent case where you believe that a group member is not carrying out his
or her fair share of work, you are urged not to permit problems to develop to a point
where they become serious. If you cannot resolve conflicts internally after your best
efforts, they should be brought to my attention and I will work with you to find a
resolution.
You will be asked to complete a peer evaluation form to evaluate the contribution of
each of your group members (including your own contribution) at the conclusion of
your project. If there is consensus that a group member did not contribute a fair
share of work to the project, I will consider this feedback during grading.