scholarly journals Using A Project/Case Study To Teach Financial Statement Analysis In The Introductory Business Finance Course

2011 ◽  
Vol 4 (3) ◽  
pp. 1
Author(s):  
John T. Rose
Keyword(s):  
Financial Performance ◽  
Cash Flow ◽  
Financial Statements ◽  
Financial Statement ◽  
Complete Picture ◽  
Financial Statement Analysis ◽  
Microsoft Excel ◽  
Introductory Course ◽  
The Past

This study presents a project, written in the form of a case study and accompanied by a Microsoft Excel template, to be assigned to an introductory course in business finance. The objective is to give introductory finance students an application of financial statement analysis beyond that provided by the typical end-of-chapter problems. The project is designed to enable students to link together the information provided by the several analytical toolscommon size financial statements, analytical ratios, and the cash flow statementand so obtain a complete picture of a firms financial performance over the past several years and relative to the average firm in the industry.

scholarly journals Using A Project/Case Study To Teach Financial Statement Analysis In The Introductory Business Finance Course

2011 ◽  
Vol 4 (1) ◽  
pp. 91
Author(s):  
John T. Rose
Keyword(s):  
Financial Performance ◽  
Cash Flow ◽  
Financial Statements ◽  
Financial Statement ◽  
Complete Picture ◽  
Financial Statement Analysis ◽  
Microsoft Excel ◽  
Introductory Course ◽  
The Past

This study presents a project, written in the form of a case study and accompanied by a Microsoft Excel template, to be assigned to an introductory course in business finance. The objective is to give introductory finance students an application of financial statement analysis beyond that provided by the typical end-of-chapter problems. The project is designed to enable students to link together the information provided by the several analytical toolscommon size financial statements, analytical ratios, and the cash flow statementand so obtain a complete picture of a firms financial performance over the past several years and relative to the average firm in the industry.

scholarly journals THE IMPACT OF FINANCIAL STATEMENT ANALYSIS ON THE PROFITABILITY ASSESSMENT (APPLIED STUDY OF KIRKUK COMPANY FOR PRODUCING CONSTRUCTIONAL MATERIALS)

2018 ◽  
Author(s):  
Amanj Mohamed Ahmed
Keyword(s):  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Statement Analysis ◽  
Balance Sheets ◽  
The Past ◽  
Applied Study ◽  
Research Goal ◽  
The Impact ◽  
Profitability Assessment

The present study entitled “financial statement analysis and assessing the profitability of the Kirkuk’s Company for producing constructional materials”. The main goal of the accounting department in the firms is to prepare the reliable financial statements in order to make their valid balance sheets, income statements and cash flow statement. This paper determines the confirming effects of the financial statement analysis to assess the profitability of the Kirkuk Company. The data in this study is based on the secondary data and it collected from the past and present performance of Kirkuk’s Company for producing constructional materials. To achieve the research goal, four categories of the financial ratios were utilized for testing the study’s hypothesis. This group of ratios was applied to assess the financial situation of the company in the years between “2005 to 2011” by using different techniques of financial statement analysis. The results clearly show that, there are insignificant relationships between profitability with asset regulated and assets utilization. At the same times, there is a weak relationship between profitability and liquidity.

scholarly journals Principals of Financial Modelling

2011 ◽  
Vol 3 (2) ◽  
pp. 75-88 ◽  
Author(s):  
Sławomir Janiszewski
Keyword(s):  
Financial Performance ◽  
Cash Flow ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Modelling ◽  
The Past ◽  
The Future ◽  
Cash Flow Statement

Principals of Financial ModellingThe financial statements submitted by each company annually reflect their financial performance in the past but are also utilized to forecast the future results in quantitative and realistic frames. The aim of the following elaboration is to thoroughly research all the issues related to financial modelling. The author step by step introduces the reader with theoretical and practical assumptions related to forecasting of respectively, the profit & loss account, balance sheet account and cash flow statement. All of the issues are illustrated with excel spreadsheets that were prepared exclusively for this article purposes.

scholarly journals Analisis Kinerja Keuangan Pada Industri Property dan Real Estate Serta Kontribusinya Terhadap Pendapatan Negara Dari Sektor Pajak

2020 ◽  
Vol 8 (2) ◽  
pp. 227-236
Author(s):  
Veren Ferina ◽  
Amrulloh Amrulloh
Keyword(s):  
Real Estate ◽  
Financial Performance ◽  
Global Economy ◽  
Stock Exchange ◽  
Financial Statements ◽  
Health Condition ◽  
Financial Statement ◽  
Financial Statement Analysis ◽  
Financial Condition ◽  
The Government

The global economy is currently experiencing a shocking crisis.  Many people, particularly   entrepreneurs, are affected by this condition. This compels companies in Indonesia  to maintain their  good performance in order to be able to compete and  survive. Company performance can be identified  and assessed through analysis on the company's financial statements. The financial statements  consist of the Statement of Financial Position, the Profit and Loss Statement, the Equity Change Report, the Cash Flow Statement, and the Notes to Financial Statements. With the analysis of financial statements, the performance of an enterprise can be assessed by performing  a mathematical calculation of the items in the financial statements. In addition to examining the company's performance, financial statement analysis can also predict the company's financial condition in the future. It also serves as the source of  information about the company's health condition. This financial statement analysis is very useful as information for various parties, such as the government, investors, and other users of financial statements to assess the financial condition of a company.             The purpose of this study was to determine the financial performance of property and real estate companies as well as their contributions to the state from the tax sector. The research was conducted  by taking financial statements from property and real estate companies listed on the Indonesia Stock Exchange in 2016-2018.   The results show that the property and real estate companies with  the best financial performance was Bumi Serpong Damai Tbk. In terms of contributions made by companies from the tax sector, Pakuwon Jati Tbk has contributed increasingly  consistent every  year. However,  if seen from its financial performance, Bumi Serpong Damai Tbk has the best performance and good tax contributions. Key words :Analysis of Financial Performance and Tax Contributions.

scholarly journals ANALISIS KINERJA KEUANGAN PERUSAHAAN MENGGUNAKAN ANALISIS RASIO KEUANGAN DAN COMMON SIZE (Studi PT. Sekar Bumi Tbk. , PT. Sekar Laut Tbk. dan PT. Mayora Indah Tbk. Periode 2011 - 2014 periode 2011 - 2014)

2017 ◽  
Vol 2 (02) ◽  
Author(s):  
Nur Indah Lupitasri ◽  
Cholis Hidayati
Keyword(s):  
Financial Performance ◽  
Consumer Goods ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Ratios ◽  
Size Analysis ◽  
Financial Statement Analysis ◽  
Activity Ratios ◽  
Profitability Ratios ◽  
Average Average

ABSTRACTPT. Sekar Bumi Tbk. PT Sekar Laut, Tbk. and PT Mayora Indah Tbk is some food company that manufactures and sells consumer goods - day. The three companies are competing to increase its profit and to conduct its business expansion. Is inseparable from the three companies that are required to assess each year whether the financial statements are already meet the standard conditions of the financial performance of companies using financial statement analysis. For that conducted research at PT. Sekar Bumi Tbk. PT Sekar Laut, Tbk. and PT Mayora Indah Tbk with the aim of analyzing the results of the company's financial performance when seen from the analysis of the financial statements of these companies. The financial statements of the three companies are measured using financial ratios of liquidity ratios, activity ratios, solvency ratios and profitability ratios as well as using common size analysis. From the analysis conducted is as follows ratio of the financial statements. Sekar Bumi Tbk. PT Sekar Laut, Tbk. and PT Mayora Indah Tbk shows the average - average financial performance is good. Keyword: Financial Statement Analysis, Financial Performance

SFAS No. 123 Disclosures and Discounted Cash Flow Valuation

2000 ◽  
Vol 14 (2) ◽  
pp. 169-189 ◽  
Author(s):  
Leonard C. Soffer
Keyword(s):  
Cash Flow ◽  
Stock Options ◽  
Stock Option ◽  
Financial Statement ◽  
Employee Stock Options ◽  
Financial Statement Analysis ◽  
Discounted Cash Flow ◽  
Employee Stock Option ◽  
Valuation Technique ◽  
Discounted Cash Flow Valuation

One of the cornerstones of financial statement analysis is the discounted cash flow valuation. Despite the broad use of this valuation technique, and the economic importance of employee stock options to firm values, there is little guidance on how employee stock options should be incorporated in a valuation. This paper provides a comprehensive approach to doing so, including consideration of the income tax implications of option exercises, the simultaneity of equity and option valuation, and the use of the disclosures that were mandated recently by Statement of Financial Accounting Standards No. 123. The paper provides a comprehensive example using Microsoft's fiscal 1997 financial statements and employee stock option disclosure. This paper should be of interest to academics and practitioners involved in corporate valuation and financial statement analysis.

scholarly journals ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA PT. FORTUNA INTI ALAM

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Marddyanto Dwi Saputra ◽  
Jullie J. Sondakh ◽  
Treesje Runtu
Keyword(s):  
Decision Making ◽  
Cash Flow ◽  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Public Accountability ◽  
Financial Situation ◽  
Chartered Accountants

The financial statements in principle are the result of the accounting process used to communicate the financial situation to internal and external parties that are aimed at decision making. The importance of the financial statements, then the financial statement should be prepared carefully and without errors. Financial Accounting Standards generally are not in accordance with entities whose accountability is not as significant. Therefore, the Institute of Indonesia Chartered Accountants (IAI) has issued Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) intended for entities that do not have significant public accountability and publish financial statements for general purposes for external users. This study aims to analyze the implementation of ETAP in the presentation of PT. Fortuna Inti Alam’s financial statement. The method used in this study is comparative descriptive analysis. Results of this research is based on the financial statements of 2016 show that PT. Fortuna Inti Alam has implemented ETAP but it is not fully complete yet. The Company has not presented Statement of Owner’s Equity, Cash Flow Statement, and Notes to Financial Statements. This research suggests that companies can prepare components of other financial statements in accordance with applicable standards.Keywords : Financial Statements, SAK ETAP.

scholarly journals Analysis of Financial Statement of NRC Agro with Special Reference to Goods and Service Tax

2019 ◽  
pp. 45-65
Author(s):  
Nalla Bala Kalyan ◽  
Toopalli Sirisha
Keyword(s):  
Service Provider ◽  
Central Government ◽  
Financial Analysis ◽  
Financial Statements ◽  
Financial Statement ◽  
Accounting Data ◽  
Goods And Services ◽  
The Past ◽  
Provision Of Services ◽  
The Impact

The analysis of financial statements is an important aid to financial analysis. They provide information on how the firm has performed in the past and what is its current financial position. Financial analysis is the process of identifying the financial strengths and weakness of the firm from the available accounting data and financial statements. The analysis is done by establishing relationship between the different items of financial statements. The target of this paper is to examine the major features of GST. GST also known as the Goods and Services Tax is defined as the giant indirect tax structure premeditated to maintain and enhances the economic enlargement of a country. Service tax was a tax levied by Central Government of India on services provided or agreed to be provided excluding services covered under negative list and considering the Place of Provision of Services Rules, 2012 and collected as per Point of Taxation Rules, 2011 from the person liable to pay service tax. Person liable to pay service tax is governed by Service Tax Rules, 1994 he may be service provider or service receiver or any other person made so liable. It is an indirect tax wherein the service provider collects the tax on services from service receiver and pays the same to government of India. This paper has also focused on the impact of GST (Goods and Services Tax) will be on Indian Tax Scenario.

scholarly journals IPTEKS PENGUKURAN KINERJA KEUANGAN PADA PT. PLN (PERSERO) WILAYAH SULUTTENGGO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Regina F. Pinontoan ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Leverage Ratio ◽  
Financial Ratio Analysis ◽  
A Company

The measurement of financial performance based solely on balance sheet financial statements and profit and loss is able to provide information on the feasibility of a company on the obligations of external parties and also assets owned by the company. From the results of financial statement analysis using financial ratio analysis of PT. PLN (Persero)Region  Sulutttenggo can evaluate the financial performance of companies that show unfavorable conditions where the value of the liquidity ratio is less stable and even decreases. Whereas the results of the calculation of leverage ratio and profitability ratio show fairly good conditions. Thus, the writer suggest that the management always evaluate in improving the company's financial performance.Keywords : financial statement, financial performance, financial ratios

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