Graduate Course Proposal Form Submission Detail - FIN6465
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Approved, Permanent Archive
Submission Type: New
Course Change Information (for course changes only):
Comments: recd 12/3; GC approved 1/24/11; to System Concurrence 1/27/11; To SCNS 2/7/11. SCNS approved. Effective 3/11/11. posted in banner
- Department and Contact Information
Tracking Number Date & Time Submitted 2375 2010-09-30 Department College Budget Account Number Finance BA 1404-000-00 Contact Person Phone Scott Besley 46341 firstname.lastname@example.org
- Course Information
Prefix Number Full Title FIN 6465 Financial Statement Analysis Is the course title variable? N Is a permit required for registration? N Are the credit hours variable? N Is this course repeatable? If repeatable, how many times? 0 Credit Hours Section Type Grading Option 03 C - Class Lecture (Primarily) - Abbreviated Title (30 characters maximum) Financial Statement Analysis Course Online? Percentage Online C - Face-to-face (0% online) 0
This course provides an understanding of the relationship between financial statements produced in accordance with generally accepted accounting principles (GAAP) and the information such statements contain that is useful to stakeholders.
A. Please briefly explain why it is necessary and/or desirable to add this course.
Replacing Selected Topics with Permanent number; already listed in program
B. What is the need or demand for this course? (Indicate if this course is part of a required sequence in the major.) What other programs would this course service?
Following are the enrollments for the course during the past five years when it was taught as a Special Topics course:
Fall 2006 24
Fall 2007 38
Spring 2007 23
Fall 2008 39
Spring 2008 37
Fall 2009 32
Spring 2009 27
Fall 2010 34
C. Has this course been offered as Selected Topics/Experimental Topics course? If yes, how many times?
Yes, 3 or more times
D. What qualifications for training and/or experience are necessary to teach this course? (List minimum qualifications for the instructor.)
Minimum qualifications include a Ph.D. in finance or a realted field of study and a good understanding of financial statement analysis.
- Other Course Information
The course is intended to provide the student with
• An understanding of the relationship between financial statements produced in accordance with generally accepted accounting principles (GAAP) and the informational content that they may or may not provide.
• The ability to use information contained in published financial statements as well as to determine the usefulness of such information to stakeholders, such as investors and creditors.
B. Learning Outcomes
Students who finish this course should be able to:
• Understand the relationship between financial statements produced in accordance with generally accepted accounting principles (GAAP) and the informational content that they may or may not provide.
• Analyze a firm’s profitability and risk, including financial ratios, common-size financial statements, and percentage change financial statements.
• Interpret the statement of cash flows, estimate free cash flows and estimate intrinsic value using cash flow based valuation models.
• Assess the quality of financial statements, identify the sustainable segment of reported earnings and remove transitory earnings to form estimates of recurring earnings.
• Build forecasts of future balance sheets, income statements, and statements of cash flows.
C. Major Topics
financial statements, accounting principles, information content
Financial Reporting And Statement Analysis: A Strategic Perspective, Sixth Edition, by Stickney, Brown and Wahlen
E. Course Readings, Online Resources, and Other Purchases
F. Student Expectations/Requirements and Grading Policy
Exam 1 23% of total grade
Exam 2 23% of total grade
Final Exam 24% of total grade
Project 15% of total grade
Project 2 15% of total grade
Grades will be “curved” to some extent. The plus-minus system will be used to assign the final grade (for example, B+ or B-). Course grade will be assigned as follows: 90-100 =A; 80–89 = B; 70-79 = C; 60-69 = D; < 60 = F; 0-2 = Letter - ; 3-6 = Letter; 7-9 = Letter +; To earn an A+, students must score 97 or higher without a “curve.”
G. Assignments, Exams and Tests
Exam 2 is an in-class multiple-choice exam, which will include the Walmart case, which is Case 4.2 on page 334 of the textbook. You need to work on the case on your own, or in groups. You do not need to turn anything in to me. For the exam, I will provide you with a copy of the case, a formula sheet and the exam questions. This process levels the playing field for all students by reducing the incidence of plagiarism.
The Final Exam will include the Nike case.
Project 1 requires you to create pro-forma financial statements. It should help you prepare pro-forma financial statements for the IBA 2 course.
Project 2 is an assignment on Walmart’s (modified) financial statements. The project will be placed on Blackboard. You will need to turn in your answers for the project.
H. Attendance Policy
Attendance is not compulsory. However, given the nature of the material, attendance is highly recommended. It is disruptive if a student arrives late or leaves early. Please try to be on time. If you have to leave early, please sit near an entrance, and let the instructor know before class that you will be leaving early.
Course Attendance at First Class Meeting – Policy for Graduate Students: For structured courses, 6000 and above, the College/Campus Dean will set the first-day class attendance requirement. Check with the College for specific information. This policy is not applicable to courses in the following categories: Educational Outreach, Open University (TV), FEEDS Program, Community Experiential Learning (CEL), Cooperative Education Training, and courses that do not have regularly scheduled meeting days/times (such as, directed reading/research or study, individual research, thesis, dissertation, internship, practica, etc.). Students are responsible for dropping undesired courses in these categories by the 5th day of classes to avoid fee liability and academic penalty. (See USF Regulation – Registration - 4.0101,
Attendance Policy for the Observance of Religious Days by Students: In accordance with Sections 1006.53 and 1001.74(10)(g) Florida Statutes and Board of Governors Regulation 6C-6.0115, the University of South Florida (University/USF) has established the following policy regarding religious observances: (http://usfweb2.usf.edu/usfgc/gc_pp/acadaf/gc10-045.htm)
In the event of an emergency, it may be necessary for USF to suspend normal operations. During this time, USF may opt to continue delivery of instruction through methods that include but are not limited to: Blackboard, Elluminate, Skype, and email messaging and/or an alternate schedule. It’s the responsibility of the student to monitor Blackboard site for each class for course specific communication, and the main USF, College, and department websites, emails, and MoBull messages for important general information.
I. Policy on Make-up Work
Arrangements will be made for students who have excused absences to make up missed work.
“Plagiarism is defined as "literary theft" and consists of the unattributed quotation of the exact
words of a published text or the unattributed borrowing of original ideas by paraphrase from a
published text. On written papers for which the student employs information gathered from
books, articles, or oral sources, each direct quotation, as well as ideas and facts that are not
generally known to the public-at-large, must be attributed to its author by means of the
appropriate citation procedure. Citations may be made in footnotes or within the body of the text.
Plagiarism also consists of passing off as one's own, segments or the total of another person's
“Punishment for academic dishonesty will depend on the seriousness of the offense and may
include receipt of an "F" with a numerical value of zero on the item submitted, and the "F" shall
be used to determine the final course grade. It is the option of the instructor to assign the student
a grade of "F" of "FF" (the latter indicating dishonesty) in the course.”
J. Program This Course Supports
MBA and Master of Science in Finance
- Course Concurrence Information
Other master's programs in the College of Business, as an elective.