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DAC 511 : CORPORATE FINANCIAL REPORTING AND ANALYSIS. BY H O ONDIGO UNIVERSITY OF NAIROBI SCHOOL OF BUSINESS SEPTEMBER 2012 . COURSE OUTLINE. COURSE TITLE : CORPORATE FINANCIAL REPORTING AND ANALYSIS COURSE CODE: DAC 511 LECTURER: MR. HERICK ONDIGO

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dac 511 corporate financial reporting and analysis
DAC 511 : CORPORATE FINANCIAL REPORTING AND ANALYSIS

BY

H O ONDIGO

UNIVERSITY OF NAIROBI

SCHOOL OF BUSINESS

SEPTEMBER 2012

course outline
COURSE OUTLINE
  • COURSE TITLE: CORPORATE FINANCIAL REPORTING AND ANALYSIS
  • COURSE CODE: DAC 511
  • LECTURER: MR. HERICK ONDIGO
  • SEMESTER: SEP 2012 – JAN 2013
course objectives
COURSE OBJECTIVES:

To Expose the learner into the role of Corporate Financial Reporting in the economic decision making process

To equip the learner with the tools and methods used in the analysis financial reports by management investors and other interested external users.

course text
COURSE TEXT
  • Wild J.J., K.R Subranyam and R.B.Hasley., Financial Statement Analysis, McGraw-Hill 9th, Edition, 2007
other reading material
OTHER READING MATERIAL
  • White, G.I, A.A Sondi, and D. Fried., The Analysis and use of Financial Statements, 3rd Edition John Wiley and Sons, 2003
  • Revsine, L., Collins, D.W and Johnson, W.B., Financial Reporting and Analysis ,3rd Edition ,Prentice Hall,2005
other reading material cont
OTHER READING MATERIAL CONT…
  • Stickney, Brown and Wahlen., Financial Reporting and Statement Analysis ,5th edition ,Thomson Southwestern ,2004
  • Gibson Charles, Financial Reporting and Analysis using financial Accounting Information, South-Western Cengage Learning ,11th Edition, 2009.
  • Dunn John, Financial Reporting and Analysis, John Wiley and Sons ,2009
other reading material cont1
OTHER READING MATERIAL CONT…
  • Friedlob T George & L. F Schleifer., Essential of Financial Analysis ,John Wiley and Sons ,2009
  • Comiskey E Eugene & C. W Mulford., Guide to Financial Reporting and Analysis ,John Wiley and Sons ,2010
methodology
METHODOLOGY

The course will be conducted mainly by way of lectures, presentations and class discussions. Students are advised to read the relevant texts before lessons are covered in class.

 Assignments 20%

Tests 30%

Final Examination 50%

Total Mark100%

evaluation
EVALUATION
  • Assignments 10%
  • Term Paper 10%
  • Class Presentations 10%
  • Tests 20 %
  • Final Examination 50%
  • Total Mark100%
topics1 overview of financial analysis
TOPICS1: Overview of Financial Analysis
  • Business analysis
  • Financial Statements – The Basis of Analysis
  • Financial Statement Analysis
2 financial reporting and analysis
2. Financial Reporting and Analysis
  • Reporting Environment
  • Nature and Purpose of Financial Accounting
  • Accruals- Cornerstone of Accounting
  • Introduction to Accounting Analysis
3 analyzing financing activities
3.Analyzing Financing Activities

Liabilities

Leases

Post Retirement Benefits

Contingencies

Off Balance sheet Financing

Shareholders’ Equity

4 analyzing investing activities
4. Analyzing Investing Activities

Current assets

Long-term assets

Plant assets and Natural Resource

Intangible Assets

5 analyzing inter corporate investments
5. Analyzing Inter Corporate Investments
  • Investment Securities
  • Business combinations
  • Derivative Securities
6 analyzing operating activities
6. Analyzing Operating Activities
  • Income Measurement
  • Non-Recurring Items
  • Revenues and Gain Recognition
  • Supplementary Employee Benefits
  • Income Taxes
7 cash flow analysis
7. Cash Flow Analysis

Statement of Cash flows

Analysis and Implication of Cash Flows

Analysis of Cash Flows

Specialized Cash flow Ratios

8 return on invested capital and profitability analysis
8. Return on Invested Capital and Profitability Analysis

Importance of Return on Invested Capital

Components of Return on invested Capital

Analyzing Return on Net Operating Assets

Analyzing Return on Common Equity

9 prospective analysis
9. Prospective Analysis

The Projection Process

Projecting Financial Statements

Application of Prospective Analysis in the Residual Income Valuation Model Trends in Value Drivers

10 credit analysis
10. Credit Analysis

Liquidity and Working Capital

Operating analysis of Liquidity

Additional Liquidity Measures

11 capital structure and solvency analysis
11. Capital Structure and Solvency Analysis
  • Basics of Solvency
  • Capital Structure Composition and Solvency
  • Earnings Coverage
12 equity analysis and valuations
12: Equity Analysis and Valuations

Earnings Persistence

Earnings Based Equity

Earnings Power and Forecasting

the end
THE END
  • BEST OF LUCK IN THE COURSE