Analysis of Financial Statements

2012

Samar Masood

MBA & BBA Level

Weekly Detailed Program

Weeks

Course Details: Topics and subtopics Fundamental concepts and introduction to Financial Reporting

References and Remarks

Week 1

1. 2.

Development of GAAP American Institute of certified public accountants (AICPA) Financial accounting standard board (FASB) Procedure for statements of financial accounting standard (SAPS) FASB conceptual framework, traditional assumptions of the accounting model
a. Chapter 1 What is

Organizational Behavior
b. General Concept Checking

3. 4.

c. Human Psychology

5.

Introduction to financial statements

Week 2

1. 2. 3. 4. 5.

Forms of business entities The financial statements The accounting cycle Auditors report Summary annual report

a. Chapter 2 Introduction to Human Behavior b. Case Study: Managers Who Use Punishment
Assignment 1

Balance Sheet

Week 3

1. 2. 3. 4.

Consolidated statements Accounting for business combinations Basic elements of balance sheet Problems in balance sheet presentation

a. Chapter 3 Attitudes & JS b. Case Incident: Long Hrs, Hundred of Emails, No Sleep, Does this sound like a satisfying job?

Quiz 1

Samar Masood

COURSE OUTLINE

Page 1

Analysis of Financial Statements

2012 Income Statement
1.

Basic elements of an income statement Special income statement items Earnings per share Retained earnings Dividends and stock splits
a. Chapter 4 Personality & Values b. MBTI Jung Topology Test

Week 4

2. 3. 4. 5.

Basics of Analysis
1.

Ratio Analysis Common size analysis Financial statement variation by type of industry Trend analysis Industry average analysis Users of financial statements

Week 5

2. 3. 4. 5. 6.

a. Chapter 4 Perception & Individual Decision Making b. Ethical Dilemma: Five Ethical Decision: What would you do?
Mini Quiz

Liquidity of Short-Term Assets

Week 6

1. 2. 3. 4. 5.

Current assets Current liability Operating cycle Current assets compared with current liabilities Other liquidity considerations

a. Chapter 5 Motivation b. Motivation Theories

Assignment 2

Liquidity of Long-Term Assets

Week 7

1. 2. 3. 4.

TIE ratio Fixed charges coverage ratio Balance sheet ratios Special items that effect the long term debt ability of the firm

a. Chapter 6: Motivation Applications b. Assessing employee motivation & satisfaction using JCM
Project Assigned

Analysis of Profitability
1.

Profitability measures Trends in profitability Segment reporting Gains and losses that bypass the income statement Interim reports

Week 8

2. 3. 4.

a. Chapter 19: Organizational Change & Stress Management b. Case Incident: GEs Workout
Quiz 3

5.

Samar Masood

COURSE OUTLINE

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Analysis of Financial Statements

2012 Foundations of a Group Behavior

Week 9

1. 2. 3. 4.

Difference between Group and Team Group types & role requirements
Group Exercise

a. Chapter 9: Group Behavior b. Case Incident: Role Conflict among Telephone Service Employees

Concepts regarding groups and affecting factors Effectiveness of different group techniques

Understanding Work Teams

Week 10

1. 2. 3. 4.

Difference between Group and Team Creating effective teams factors involved Team Effectiveness Model (TEM) Turning individuals into team players
Team Game

a. Chapter 10: Understanding Work Teams b. Debate: Sports Teams are good models for workplace teams a. Chapter 11: Communication b. Debate: Mostly people are bad listeners. Agree or not?
Assignment 3

Communication and Its Importance

Week 11

1. 2. 3. 4. 5. 6.

Communication process in organizations Directions of communication Interpersonal communication

Team Exercise

Fostering ethical in interpersonal communication Non verbal communication & its influence Barriers to effective communication

Leadership

Week 12

1. 2. 3. 4. 5.

Basic Approaches to Leadership & their limitations Leader participation model Contemporary issues in leadership When leadership isnt necessary Factors affecting effective leadership
C.A.

a. Chapter 12 & 13: Leadership b. Ethical Dilemma: Ethical leadership or would you work here?

Quiz 4

Managing Conflicts & Negotiating Effectively

a. Chapter 15: Conflict & Negotiation b. Case Incident: Negotiation puts hockey in the penalty box c. Ethical Dilemma: Is It Unethical to lie and deceive during negotiations?

Week 13

1. 2. 3. 4. 5.

Levels of conflict Interpersonal conflict handling styles Negotiating in conflict management Four influences in negotiating strategies Negotiating across cultures

Cultivating Organizational Culture

Week 14

1. 2. 3. 4. 5.

Dynamics of organizational culture Types of organizational culture Ethical behavior and organizational culture Fostering cultural diversity Socialization of new employees
Team Exercise

a. Chapter 17: Organizational Culture b. Debate: Org. Culture can or cant be changed?

Samar Masood

COURSE OUTLINE

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Analysis of Financial Statements

2012

Week 15

Foundations of Organization Structure

1. 2. 3.

Key elements defining organizational structure

Characteristics of factors affecting structure Contrast mechanistic and organic structural models

a. Chapter 16: Organizational Structure b. Ethical Dilemma: Just following orders

Week 16

1.
2.

Key Problem/Issues being discussed Final Project Presentations

REFERENCES
Primary
a. b. Organizational Behavior Edition 13th by Stephen P. Robbins and Timothy A. Judge Organizational Behavior by Hellriegel & Slocum

Supplementary
a. b. c. d. e. f. g. h. i. j. k. The Social Sciences: Concepts and Values by Harcourt et al. Teaching of Social Sciences in Pakistan: A Report by Andre Bertrand Ibn Khalduns Philosophy of History by Muhsin Mahdi The Psychology of Thinking by W.Edgar Vinacke Dictionary of Social Sciences by Athabasca University, Canadas Open Univ The Oxford Companion to Philosophy edited by Ted Honderich www.thinkersforumpakistan.org Articles by Bakhtiar Hakeem www.pakistanthinktank.org Articles by Bakhtiar Hakeem www.qurtuba.edu.pk Articles by Bakhtiar Hakeem www.defencejournal.com Articles by Bakhtiar Hakeem www.opinion-maker.org Articles by Bakhtiar Hakeem

Samar Masood

COURSE OUTLINE

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