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Learning Conract FSA Accounting 2017-2018

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  Learning Contract FSA, 1 st   Semester 2017/2018   Learning Contract Course: Financial Statement Analysis Person in Charge Titis Puspitaningrum D.K SPd.,MSA Lectures: 1. Titis Puspitaningrum D.K, SPd.,MSA 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 Titis Puspita PIC Erida Herlina Coordinator Dr.Luciana Head of Dept Credit 3 credit Prerequisite Financial Accounting II Effective date 05 September 2017  No. of Pages 1  –   4 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 firm’s 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, 1 st   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 econo mic 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: ã   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. ã   The soft skills attribute Discipline of Attending On time 100% ≤ 15 minutes late  75% > 15 minutes late 50% Absence 0  Learning Contract FSA, 1 st   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 1 st  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. 11 th  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 1 Explanation of Learning Contract Introduction to Financial Statement Analysis Grouping the students Subramanyam (Chap 1) 2 Financial Statement, Nature of Financial Statement, Concept of Financial Analysis, Tekcniques of Analysis and Comparative Analysis Munawir (Chap III) (Presentation 1) 3 Financial Ratio Analysis Munawir (Chap IV) (Presentation 2) 4 Exercise: Financial Statement Analysis 5 QUIZ 6 Comparative Analysis: Trend Analysis, Common Size, & Pro-Forma Mamduh (Presentation 3) 7 Exercise: Trend Analysis, Common Size, & Pro-Forma  Learning Contract FSA, 1 st   Semester 2017/2018   Week Agenda References Mid Test 8 Cash Flow Analysis (Direct Method) Subramanyam (Chap VII) (Presentation 4) 9 Cash Flow Analysis (Indirect Method) Subramanyam (Chap VII) (Presentation 5) 10 Exercise 11 QUIZ 12 Credit Analysis Munawir (Chap IX) (Presentasi 6) 13 Financial Bankrupcy Model Sofyan SH (Chap XIII) (Presentation 7) 14 Exercise Agreed upon by Class Chief (...........................................)
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