Carlos Hilado Memorial State College

Alijis Campus | Binalbagan Campus | Fortune Towne Campus | Talisay Campus

COLLEGE OF BUSINESS MANAGEMENT AND ACCOUNTANCY

COURSE SYLLABUS
COURSE CODE FINART CREDIT UNITS 3 (3 LEC/0 LAB)
COURSE TITLE FINANCIAL ANALYSIS AND REPORTING HOURS/ WEEK 3
PREREQUISITE FINMGT PROGRAM BSBA
To be a leading GREEN institution of higher learning in the global community by 2030.
VISION OF THE INSTITUTION
(GREEN stands for Good governance, Research-oriented, Extension-driven, Education for Sustainable Development and
Nation-building)
We value… Every CHMSCian is…
 EXCELLENCE  COMPETENT
 COMPASSION  COMPASSIONATE
CORE VALUES & ATTRIBUTES
 ENVIRONMENT  ENVIRONMENTALLY RESPONSIBLE
 LOVE OF COUNTRY  a NATION BUILDER
 SERVICE  an ENGAGED CITIZEN
A leading green institution in higher and continuing committed to engage in quality instruction, development-oriented
research, sustainable lucrative economic enterprise, and responsive extension and training services through relevant academic
MISSION OF THE INSTITUTION
programs to empower a human resource that responds effectively to challenge in life and acts as catalyst in holistic
development of a human society.
All learning activities within and outside the classroom shall be conducted in a manner that is inclusive, and sensitive to and
respectful of gender equality and persons with different learning abilities; and shall adhere to the values and principles of
INSTITUTIONAL COMMITMENT Education for Sustainable Development and the Greening CHMSC.
 In consonance with the vision and mission of the institution, the College of Business Management and Accountancy aims to:
a. promote and sustain quality education;
GOALS OF THE COLLEGE b. develop and sustain green research;
c. pursue sustainable income-generating projects and activities;
d. strengthen community extension involvement;
e. utilize research-based outputs to empower the community; and
f. develop and promote collaborative partnerships through local, national and international linkages.
Program educational objectives are broad statements that describe what graduates are expected to attain within few years of
graduation. Program educational objectives are based on the needs of the program’s constituencies which aims to:
1. Complete understanding of the concepts, principles and the theories of Financial Management;
PROGRAM EDUCATIONAL 2. Develop an understanding of the external environment which affects financial institutions and business organizations;
OBJECTIVES (PEO) 3. Help the students seek employment and assume entry-level jobs or positions of responsibility as financial analyst,
financial manager, executive, and teaching career or graduate studies in business;
4. Design business research through the utilization of financial tools;
5. Draw sound decision using analytical tools and perspectives in the analysis of financial reports; and
6. Adhere to the values of integrity, professionalism, teamwork, transparency, accountability and social responsibility in the
practice of their profession.
The Bachelor of Science in Business Administration program aims to develop the capability/capacity/competence of the students
to:
PO 1 Perform management functions operationally and competently.
PO 2 Innovate business ideas based on emerging industries.
PO 3 Use appropriate tools to solve business problems.
PROGRAM OUTCOMES (PO) PO 4 Demonstrate a sense of corporate citizenship and social responsibility when making individual and team decisions.
PO 5 Apply ICT skills as required by the business environment.
PO 6 Exercise moral and ethical standards when making decisions.
PO 7 Communicate clearly in oral and written forms.
PO 8 Practice gender sensitivity.
PO 9 Show sense of patriotism in words and deeds.
PO 10 Conduct business research.
This course provides a broad framework for using financial statements and other SEC required regulatory disclosures in
business analyses. Emphasis is placed on developing a critical, general manager’s perspective for interpreting required
COURSE DESCRIPTION financial disclosures, understanding the types of financial information available in the public domain and their purposes,
developing an appreciation of (some of) the inherent ethical conflicts that may color managers’ and sell-side analysts’
disclosure, and formulating an approach to evaluating an enterprise’s overall financial reporting and the implications of that
analyses from the perspective of a potential shareholders or creditor. The course objectives are reinforced through the course
reading materials, assigned problems in class problem solving and discussions.
 After completing this course, the student must be able to:
CO 1 Examine the underlying accounting concepts, assumptions and requirements set by the Framework on Preparation of
Financial Statements.
CO 2 Display knowledge and understanding in the mechanics and procedures in preparing and presenting the financial
statements.
CO 3 Review the relevance of Notes to Financial Statements and the disclosure requirement.
COURSE OUTCOMES (CO) CO 4 Apply the use of traditional tools in analyzing the operating performance of business relative to its liquidity,
profitability, growth, and leverage.
CO 5 Develop and construct a valid and useful interpretation of financial statements based on analysis.
CO 6 Research on the latest financial statements issued by various companies and thoroughly discusses the observations on
a written report.
CO 7 Produce a compilation of financial analysis using all traditional tools; make a valid interpretations and possible
decision/recommendation.
CO 8 Evaluate and interview a company that currently operates; examine the financial statements and create portfolio of
analysis and interpretation.
CURRICULAR MAP ON COURSE LEARNING OUTCOMES AND PROGRAM OUTCOMES
PROGRAM OUTCOMES (PO)
COURSE OUTCOMES
1 2 3 4 5 6 7 8 9 10
CO 1 Examine the underlying accounting concepts, assumptions and requirements set by the Framework on
I I I I I
Preparation of Financial Statements.
CO 2 Display knowledge and understanding in the mechanics and procedures in preparing and presenting the financial
I I I I
statements.
CO 3 Review the relevance of Notes to Financial Statements and the disclosure requirement. I I I
CO 4 Apply the use of traditional tools in analyzing the operating performance of business relative to its liquidity, D E D I E I D
profitability, growth, and leverage.
CO 5 Develop and construct a valid and useful interpretation of financial statements based on analysis. D E D I I D D
CO 6 Research on the latest financial statements issued by various companies and thoroughly discusses the
E E E I I D D
observations on a written report.
CO 7 Produce a compilation of financial analysis using all traditional tools; make a valid interpretations and possible
D E D I D I D
decision/recommendation.
CO 8 Evaluate and interview a company that currently operates; examine the financial statements and create portfolio
E D E I I I D I D
of analysis and interpretation.
Legend: I – introductory, E – enabling, D – demonstrative
COURSE REQUIREMENTS Audited financial statements
Accounting researches / news articles on topics included in the course.
WEIGHT (%) TO WEIGHT (%) TO
FINAL GRADE PASSING
ASSESSMENT TOOL MID-TERM END TERM
EVALUATION GRADE
GRADE (MTG) GRADE (ETG)

Formative Assessment
Quizzes, Tests 40 40
GRADING SYSTEM 10 10
Assignments, Seat works
20 20 50% MTG + 50%
Output 75
ETG

Summative Assessment Examination 30 30

Written task-long quiz, performance task, midterm-endterm

COURSE CONTENT
TIME INSTRUCTIONAL
LEARNING OUTCOMES TEACHING AND
ALLOT- TOPICS MATERIALS ASSESSMENT TOOLS
(LO) LEARNING ACTIVITIES
MENT
Week 1 At the end of the lessons, the Classroom policies and Students to submit
students must be able to: introduction to the course reflection paper on their
 Identify and comply with  Sharing expectations Hand Outs realization from the
policies in Financial Discussion of the course syllabus from the teacher and the
Power Point initial discussion
Accounting to maximize students
 Lecture/discussion Presentation
learning
 Explain the relationship
between and among
various courses and
Financial Accounting
Week 2 At the end of the lessons, the Financial reporting standards on the  Students to identify
students must be able to: preparation and presentation of compliance of non-
to  Lecture/discussion Hand Outs compliance of
 Explain the purpose of general purpose financial
Week 3 financial statements statements  Students to prepare a sample financial
summary of PAS/PFRS Power Point statements with
 Identify composition of a
 complete set of financial  Purpose of financial for SMEs Presentation provisions of
statements statements  Situational analysis that PAS/PFRS for
 Identify and explain the  Complete set of financial require application of the SMEs
general features of statements concepts learned  Students to submit a
financial statements and  General features of financial  Students to obtain journal on their
how they are applied in statements audited financial learning relating to
the preparation and  Identification of financial statements to be used as the topic
presentation of financial statements examples in the  Students to answer
statements discussion on the exercises and
 Explain the structure of standards relating to the problems on the
financial statements and preparation and topic
how they are identified presentation of financial  Quiz on the topic
statements
Week 4 At the end of the lessons, the Statement of Financial Position and  Students to answer
students must be able to: Notes exercises, problems
to  Lecture/discussion Hand Outs and cases relating to
 Identify the different
elements of statement of 1. Definition/nature  Board work the preparation of
Week 5 2. Elements Power Point
financial position  Sharing of statement of
3. Reporting classification researches/news articles Presentation financial position
 Classify the elements of
financial position  Current and Non-current relating to statement of  Students to submit
 Select appropriate form to assets financial position journal on their
be used in preparing the  Current and Non-current  Students to solve learning to the topic
statement of financial liabilities problems on preparation  Quiz on the topic
position  Owners’ Equity of statement of financial
 Disclose information that 4. Format position and present
enhances 5. Disclosure requirements work in class for
understandability of the critiquing by classmates
statement
 Prepare a properly
classified statement of
financial position and in
accordance with the
provision of PAS/PFRS
for SMEs
Week 6 At the end of the lessons, the Statement of Comprehensive  Students to answer
students must be able to: Income and the Statement of exercises and
to Changes in Owners’ Equity problems relating to
 Describe the nature of the
statement of  Approaches to measurement  Lecture/discussion Hand Outs preparation of
Week 9 comprehensive income of performance of an equity  Board work Power Point statement
 Identify and differentiate i. Capital maintenance  Sharing researches/news Presentation comprehensive
the approaches in the approach vs. articles relating to income, statement of
measurement of income physical statement of changes in equity
 Identify and describe the maintenance comprehensive income and discontinued
nature of the elements of approach and statement of changes operations
comprehensive income ii. Transaction in equity  Students to submit a
 Prepare statement of approach vs.  Case analysis that will journal on their
comprehensive income economic approach require applications of learning relating to
using the nature of  Elements of statement of the provision of the topic
expense method and the comprehensive income PAS/PFRS SMEs  Quiz on the topic
function of expense i. Revenue and gains
method ii. Expenses and losses
 Identify the information to iii. Other
be presented on the face of comprehensive
the statement of income and losses
comprehensive income as  Methods of presenting
provided in PAS/PFRS expense in the statement
SMEs i. Nature of expense
 Describe the nature of the method
statement of changes in ii. Function of expense
equity method
 Identify the information to  Information to be presented
be presented on the face of on the face of the statement
the statement of changes of comprehensive income
in equity as provided in  Statement of changes in
PAS/PFRS SMEs equity
i. Information to be
presented
 Discontinued operations
i. Definition
ii. Financial statement
presentation

Week 10 At the end of the lessons, the Statement of Cash Flows  Students to answer
students must be able to: exercises and
to  Nature of the statement of  Lecture/discussion Hand Outs problems relating to
 Describe the nature and
cash flows  Board work preparation of cash
Week 12 significance of the
 Benefits of cash flow Power Point
 statement of cash flows information  Sharing researches/news Presentation flows
 Identify and differentiate  Classification of activities articles relating to  Students to submit a
the three classification of presented in the statement statement of cash flows journal on their
activities presented in the of cash flows  Case analysis that will learning relating to
statement of cash flows i. Operating activities require applications of the topic
 Classify business ii. Investing activities the provision of Quiz on the topic
activities using the iii. Financing activities PAS/PFRS SMEs
classification provided in  Methods of presenting the
PAS/PFRS SMEs statement of cash flows
 Prepare statement of cash i. Direct method
flows using the direct ii. Indirect method
method and the indirect  Disclosure of non-cash
method with activities transaction
classified in accordance  Other disclosures
with PAS/PFRS SMEs

Week 13 At the end of the lessons, the Analysis of Financial Statements-  Students to answer
students must be able to: Comparative Approach exercises and
to 1. Concept and Nature  Class Discussions Hand Outs problems relating to
 Recall the objectives of
Week 15 the financial statement and 2. Procedures in Analyzing  Collaborative/ Interactive the topics
Financial Statements Learning Power Point  Students to submit a
relate to the analysis
3. Horizontal or Comparative  Case Analysis Presentation journal on their
concept.
 Define the financial Analysis learning relating to
statement analysis. 4. Vertical or Common-Size the topic
 State the procedures in Analysis  Quiz on the topic
analyzing financial 5. Trend Analysis
statements. 6. Important Considerations
 Describe horizontal or FS Analysis
comparative analysis.
 Discuss the procedures in
vertical or common-size
analysis.
 Identify the process of
trend analysis.
 Prepare a written report of
a particular company;
evaluate using the
comparative approaches
 of financial statement
analysis respectively.

Week 16 At the end of the lessons, the Analysis of Financial Statements-  Students to answer
students must be able to: Financial Mix Ratios exercises and
to 1. Concept and Nature  Lecture/discussion Hand Outs problems relating to
 Define the financial mix
Week 18 ratio analysis. 2. Liquidity Ratios  Board work the topics
- Current Ratio  Sharing researches/news Power Point  Students to submit a
 Identify the four
- Quick or Acid-Test articles relating to the Presentation journal on their
traditional tools of
financial ratios analysis. Ratio topic learning relating to
 Review the relevance of - Receivable Turnover  Students to find the topic
all the financial ratios - Average Collection comparative financial  Quiz on the topic
under to the four general Period statements and analyze
categories of financial - Inventory Turnover using financial mix ratios
ratio tools. - Average Sales Period  Case analysis
 Discuss the qualitative 3. Solvency or Stability Ratios
factors in financial - Debt Ratio
statements analysis. - Equity Ratio
 Solve the problems - Debt to Equity Ratio
provided on this
- Times Interest Earned
topic/content.
4. Profitability Ratios
 Analyze a situational case
- Gross Profit Rate
and decide using the
financial ratios analysis - Operating Profit Margin
methods. - Net Profit Margin
 Assess certain company - Return on Investments,
and prepare a written Return on Equity
report regarding the 5. Growth Ratios
current condition of the - Earnings per Share
business using financial - Price-earnings Ratio
mix ratios. - Dividend-yield and pay-
 Make an interpretation out Ratio
from the derived results of - Book Value per Share
analysis and recommend - Qualitative Factors in
possible plan for the analysis of FS
development of operation.

REFERENCES Main Textbook and Resources:

GEOFREY A. RIVERA, CPA, MBA GEOFREY A. RIVERA, CPA, MBA IMEE R. PERANTE, DFTech
FACULTY PROGRAM CHAIRPERSON DEAN