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Learning Contract

Person in Charge
Titis Puspitaningrum D.K SPd.,MSA

Course:
Financial Statement Lectures:
1. Titis Puspitaningrum D.K, SPd.,MSA
Analysis 2. Galuh Artika Febriyanti, SE.,MSi
3. Dr. Lutfi, M.Fin
4. Avi Sunani, SE.,M.SA
5. Carolyn Lukita, SE., M.Sc
Course code AS5026 Prepared by Reviewed by Approved by
No. Revisi 0.5
Credit 3 credit
Prerequisite Financial Accounting II
Effective date 05 September 2017

No. of Pages 14 Titis Puspita Erida Herlina Dr.Luciana


PIC Coordinator Head of Dept

A. Course Description:
This course aims to provide an understanding of the process of preparation of
financial statements, analysis of financial statements, understanding of business
conditions, industry and economics surrounding the company as well as an
understanding of the strategies that adopted by the company

B. Course Objectives
The objectives of the course:
1. Explain the objectives of financial analysis and the firms activities
2. Explain the accounting ptocess, conceptual framework of financial statement
and the forms of finansial statemement, such as Financial Position, Income
Statement, and Cash Flow Statement
3. Explain the financial ratio analysis and comparative analysis
4. Explain the risk, cash flow and working capital analysis to predict financial
bankruptcy

After completing the course, stidents are expected to be able to:


a. Identify:
1. The purposes of financial analysis and firms business activities.
2. The purposes of financil statement and the qualitative characterisric of
accounting information.
3. Key financial statement: Financial Position Statement, Income Statement, and
Cash Flow Statement
b. Understand:
1. Financial statement, nature of financial statement, conceptual analysis of
financial statement, techniques of financial analysis, and comparative analysis.

Learning Contract FSA, 1st Semester 2017/2018


2. Accounting process, conceptual framework of financial statement, and main
forms of financial statement: Financial Position Statement, Income Statement,
and Cash Flow Statement
3. Business, industry, and economic condition surroundinng firms operation
4. Business strategies run by the firms

c. Explain and apply:


1. Financial ratio
2. Comparative financial analysis
3. Cash flow and working capital analysis
4. Financial bankruptcy model

C. Learning Methods

Tutorial Class Presentation Assignment


30% 40% 30%

- Students are required to read the study material as well as to individually


summarize the material before attending the classes
- During the classes, students are demanded to present their works in a group
and discuss study material with others
- There will be score bonus for actively involved students
- Non-presenting students are required to be active in classes by raising
questions to the presenter

D. Assignment and Student Assessment


- The group assignment will be given by the lecturer at each meeting. There is
no tolerance for late submission.
- The assessment of student progress is based on the following criteria:
a. Assignments : 30%
b. Soft skills : 20%
c. Quiz/Test : 20%
d. Exam (Mid/Final) : 30%

Notes:
The mark of assignment consists of: (1) Exercise that is done in a group and
written in legal-sized papers. Each group is required to find a financial statement
of a listed company in Indonesia Stock Exchange and then analyze the financial
statement. The mark range is 60 85. (2) Resume that is done individually and
handwritten in a notebook. The resume covers all topic materials presented every
week. The mark range of the resume is 60 85.

The soft skills attribute


Discipline of Attending
On time 100%
15 minutes late 75%
> 15 minutes late 50%
Absence 0

Learning Contract FSA, 1st Semester 2017/2018


Activity
Not question / answer the question 20
Raising 1 question / answer 65
Raising 2 question / answer 70
Raising 3 question / answer 75
Raising 4 question / answer 80
Raising 5 question / answer 85
Raising 6 question / answer 90
Raising 7 question / answer 95
Raising 7 question / answer 100

E. Provision of Lecture
1. Subject to STIE Perbanas Surabaya Regulation
2. Read and bring at least 1 compulsory text book
3. Must bring a calculator
4. Put the mobile phone in a silent mode
5. Prepare the resume and submit the assignment on time.
6. At the end semester (week 14), each student must submit the collection of
course notes, from the 1st week to last week in a folder

F. References:
1. Munawir. 2012. Analisis Laporan Keuangan, edisi 4. LIBERTY, Yogyakarta
2. Mamduh M Hanafi dan Abdul Halim. 2016. Analisis Laporan Keuangan, edisi
5. UPP STIM YKPN, Yogyakarta.
3. Subramanyam, K.R. 2014. Financial Statement Analysis. 11th edition.
McGraw Hill, New York
4. Sofyan Syafri Harahap. 2015. Analisis Kritis atas Laporan Keuangan. PT.
Raja Grafindo Persada, Jakarta.

G. Course Material

Week Agenda References


Explanation of Learning Contract Subramanyam (Chap 1)
1 Introduction to Financial Statement Analysis
Grouping the students
Financial Statement, Nature of Financial Munawir (Chap III)
Statement, Concept of Financial Analysis, (Presentation 1)
2 Tekcniques of Analysis and Comparative
Analysis
Financial Ratio Analysis Munawir (Chap IV)
3 (Presentation 2)
4 Exercise: Financial Statement Analysis

5 QUIZ
Comparative Analysis: Trend Analysis, Mamduh
6 Common Size, & Pro-Forma (Presentation 3)
Exercise: Trend Analysis, Common Size, &
7 Pro-Forma

Learning Contract FSA, 1st Semester 2017/2018


Week Agenda References

Mid Test
8 Subramanyam (Chap VII)
Cash Flow Analysis (Direct Method)
(Presentation 4)
Subramanyam (Chap VII)
9 Cash Flow Analysis (Indirect Method)
(Presentation 5)
Exercise
10
QUIZ
11
Credit Analysis Munawir (Chap IX)
12
(Presentasi 6)
Financial Bankrupcy Model Sofyan SH (Chap XIII)
13
(Presentation 7)
14 Exercise

Agreed upon by Class Chief

(...........................................)

Learning Contract FSA, 1st Semester 2017/2018