CLASS TIME & ROOM: Mondays and Wednesdays, 10:50 to 12:05 in M1040 (class) and breakout rooms: M1062, 64, 68, 70, 72 and 73

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1 Page 1 of 3 SYLLABUS Management 3441A Financial Analysis University of Lethbridge Fall 2012 Instructor: Wilf Roesler Telephone: w.roesler@uleth.ca Office Hours (M4147): Mondays 12:30 to 1:30 and Thursdays 11:00 to 12:00 CLASS TIME & ROOM: Mondays and Wednesdays, 10:50 to 12:05 in M1040 (class) and breakout rooms: M1062, 64, 68, 70, 72 and 73 PREREQUISITE: Mgt 3040 COURSE MATERIALS: The Analysis and Use of Financial Statements, 3e, White, Sondhi, Fried. Also, online cases (refer textbook website) will be used. COURSE OBJECTIVE: The objective of this course is to teach students fundamental methods and processes that can be used to assess and better understand the historical financial condition of a firm; this assessment and understanding will then be used to interpret the direction of the firm and thereby better estimate its future financial performance. See Contents attached for more detail. Grades will be determined by (subject to change): Quizzes one per chapter (30%) Exams 1 and 2 (20% each) Cases (30%) Exams each exam will cover assigned chapters, discussion in class, handouts, videos, webcasts and any other material assigned or class content. Cases application of the concepts to real companies is the focus. Students will be required to apply methods and perform calculations, interpret the results, synthesize information, evaluate the outcomes and describe the implications for the future. 1

2 Participation quality of questions and contribution to the learning experience will be the focus. While no grade is assigned for participation, students that actively participate generally perform better on exams and assignments. The class will be interactive in nature and your contribution will be appreciated. Always bring your text and calculator, and be prepared to do practice problems in class. Grade Distribution: A B C D A B C D A B C F Timetable (tentative) Timetable and content coverage to be established as the class progresses. Notes Quizzes, Exams, Assignments, etc. Missed quizzes, exams, assignment, presentation etc. will result in a mark of zero being recorded and will continue to be weighted in accordance with this syllabus. A makeup quiz, assignment or exam is only possible under circumstances defined within the University of Lethbridge Calendar (examples are illness or funeral supported by verifiable documentation which is to be submitted to the undergraduate office). Weighting of any assignment or exam cannot be shifted to other exams or assignment. Quizzes and exams must be submitted to the Instructor/Invigilator before leaving the classroom otherwise a grade of zero will be recorded as the student s score. All University of Lethbridge calendar policies, including Academic Offences and Discipline Procedures, will be enforced. Plagiarism on assignments and cheating during exams will not be tolerated. Questions & Problems It is strongly recommended students work through any assigned questions and problems (end of chapter). Students are encouraged to contact the instructor by , during office hours, or by appointment if difficulties arise in understanding the solutions. Exams format, formula sheet, calculator All exams are closed book. Only Non-programmable calculators will be permitted during any quiz or exam. A formula sheet may be permitted during quizzes / exams this will be discussed in class as progress is made. Understanding formulas is essential to grasping concepts, however, fluency in the use of a financial calculator to maximize accuracy and efficiency will be essential. Late Submissions A deduction of 5% per day will apply to any late submissions of the cases. This rule is in place to ensure fairness among students. 2

3 Course Contents Mgt 3441 Financial Analysis Chapter 1 - Framework for Financial Statement Analysis The need for financial statement analysis Information for investment and credit decisions Capital markets Financial reporting system o Principals / measurement rules International Accounting Standards Principal Financial Statements o Balance sheet o Income statement o Statement of cash flows o Footnotes o Contingencies o Management Discussion & Analysis (MD&A) o Role of the Auditor Chapter 2 Accounting Income and Assets: The Accrual Concept Income statement o Accrual concept o Recurring vs non-recurring items Cash flow and valuation impact o Revenue and expense recognition - departures Balance Sheet o Format and classifications o Measurement of assets and liabilities o Uses of the balance sheet Statement of Shareholders Equity o Format, classification and use Chapter 3 Analysis of Cash Flows Transactional analysis Operating cash flows Financing activity cash flows Capex cash flows Free cash flows and valuation Income, cash flow and liquidity Chapter 4 Foundations of Ratio and Financial Analysis Purpose and use Benchmarking Common size statements Ratios by category 3

4 o Short and long term activity ratios Inventory turnover Receivables turnover Payables turnover Working capital turnover o Liquidity ratios Common ratios Length of cash cycle Defensive intervals o Long term debt and insolvency Debt covenants Interest coverage ratios Capex and CFO to debt ratio o Profitability Return on sales ROI Profitability and cash flow Common ratios o Market ratios o ROE relationship to ROA, trends Chapter 7 Analysis of Long Lived Assets (capitalize or expense?) Financial statement effects Capitalization of interest costs Intangible assets Valuation implications Chapter 8 Analysis of Long Lived Assets Depreciation Methods Annuity or sinking fund depreciation Straight-line Accelerated Units of production and service hours Depletion Amortization Inflation and depreciation Chapter 9 Analysis of Income Taxes Deferred tax liability Treatment of operating losses Liability of equity? Effective tax rates Chapter 16 Derivatives and Hedging Activities Foreign currency Interest rate risk 4

5 Commodity risk Risk of changes in market value o Hedging techniques o Forwards o Options o Economic Hedges Interest rate matching Foreign currency matching o Analysis of hedging disclosures Selected Topics Inventories Leases and off-balance sheet debt Valuation and Forecasting o Cash flow approach o Growth companies o Financial statement forecasts -End- 5

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