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AIM 6344-501 Financial Statement Analysis

Spring 2005

I. Instructor

Dr. Rafal Szwejkowski [shvei-kov-ski]

Office: SOM 4.430

E-Mail: rafalsz@utdallas.edu
(do not use WebCT mail)

Phone: 972-883-2738

Office hours: Tuesdays 5:30 p.m. – 6:45 p.m. and


Thursdays 2:30 – 3:45 p.m. or by appointment

TA: Oktay Urcan


(WebCT ID: oxu022000)

II. Course Overview

Graduate level Financial Statement Analysis course combines fundamental concepts


of accounting, risk assessment, valuation and business strategy to enable students to
understand and use information in standard financial statements such as Balance
Sheet, Income Statement and Statement of Cash Flows.

III. Course Materials

Financial Reporting and Statement Analysis: A Strategic Perspective


Stickney, Brown, Whalen, Thomson –Southwestern, 5th ed.

IV. Course Content & Objectives

Financial statement analysis requires integration of accounting and non-accounting


information provided by the firm in order to calculate approximate firm value. In this
course we will cover techniques involved this process, starting from fundamental
accounting concepts, through assessment of risk and profitability, to business
valuation.

V. Course Organization
The course is lecture oriented, with the in-class material supplemented with assigned
readings from the textbook.

The TA is responsible for most of the routine help/clarification requests. Do not send
direct email to me with such requests, try the TA first. Do not worry, if the TA
cannot deal with your question he will send it to me and you will receive a reply. Use
the following WebCT id: oxu022000.

Assignments and grades are going to be posted via WebCT.

VI. Grading

Exams will contain both descriptive and quantitative questions, and are not
exclusively multiple choice. There are three exams. The research project will involve
preparing an analyst report for a given company.

The following are the relative weights for each component:

Exam 1 25%
Exam 2 25%
Exam 3 (Final Exam) 25%
Project 25%

In an event that you must miss class, make sure that you are current with all the
covered material and assigned readings.

VII. Academic Honesty

All students are expected to behave in accordance with academic integrity. Strict
adherence to the Policy on Cheating as stated in the Regents’ Rules and Regulations,
part One, Chapter VI, Section 3, Subsection 3.2, subdivision 3.22 is expected. This
policy reads:

Students are expected to be above reproach in all-scholastic activities. Students who engage in
scholastic dishonesty are subject to disciplinary penalties, including the possibility of failure in the
course and dismissal from the university. Scholastic dishonesty includes but is not limited to cheating,
plagiarism, collusion, the submission for credit of any work or materials that are attributable in whole
or in part to another person, taking an examination for another person, any act designed to give unfair
advantage to a student or attempt to commit such acts.
AIM 6344-501: Financial Statement Analysis Spring 2005

Schedule of Classes and Exams

Week Topic
Overview of Financial Reporting and Financial
1
Statement Analysis

Asset and Liability Valuation and Income


2
Measurement

3 Income vs. Cash Flow

4 Profitability Analysis

5 Profitability Analysis (cont.)

6 Exam 1

7 Risk Analysis

8 Risk Analysis / Intercorporate Entities

Quality of Accounting Information and Adjustments


9 to Reported Financial Statement Data

10 Revenue and Liability Recognition

11 Exam 2

12 Valuation: Cash-Flow Based Approaches

13
Valuation: Earnings-Based Approaches

14 Valuation: Market-Based Approaches

15 Final Exam

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