ACC638 : Studies in the analysis of financial statements

Department

Department of Financing and Banking

Academic Program

Master in Finance and Banking

Type

Elective

Credits

03

Prerequisite

Overview

It deals with the financial analysis of the financial statements and the Islamic analysis of the financial statements. The course includes Islamic analysis of financial statements and Islamic analysis of financial statements. The course includes Islamic analysis of financial statements and Islamic analysis of Islamic companies and Islamic commercial companies. The course includes Islamic analysis of Islamic companies and Islamic analysis of Islamic commercial companies. The course also includes the Islamic analysis of Islamic companies and the Islamic analysis of financial statements. The course also includes Islamic analysis of Islamic companies, Islamic analysis of financial statements, Islamic analysis of Islamic companies, and Islamic analysis of Islamic commercial companies.

Intended learning outcomes

A. Knowledge and understanding.1a To familiarize the student with how to carry out the financial analysis process and what are its requirements.2a Identify the factors that raise the quality of the financial reports being analyzed3a Identify the issues and problems facing the financial analyst and how to overcome and avoid them.A4 Involve the student to find solutions to some complex casesB- Mental skills:B1 The student's ability to link what he has studied with practical application.B2 The student's ability to analyze and understand the environmental influences on the development of financial analysis in various countries of the worldB3 The student's ability to analyze problems related to the items of the financial statements, how to study them, and to provide appropriate solutions and recommendations.B4 The student's ability to propose solutions to the problems facing some institutions through studying some real practical cases.C- Scientific and professional skills:1c The student should acquire the skill of writing scientific research2c That the student diagnoses the problems he encounters in the professional field according to what he has studied3c He should try to develop some procedures in line with the problems he encounters4c To use the scientific method to communicate with others in the professional fieldD- General Skills:1D That he has sufficient knowledge to use the computer2D The student should be able to use electronic systems related to his profession3D Learn the skills of lecturing and managing meetings and conferencesD4 Learn the skills of writing and analyzing financial reports

Teaching and learning methods

1. Each student chooses a course title.2. Each student prepares a paper or a lecture with the chosen title, after knowing the contents of each course.3. Each student gives the lecture of his choice, for which he previously collected the scientific material.4. Each lecture is discussed by the course professor, students participate, and important points are clarified.5. Each student prepares an application research on a specific topic on one of the Libyan institutions or a theoretical research.6. Each student summarizes a published scientific article related to the study courses.

Methods of assessments

C. Evaluation number. Evaluation methods. Evaluation date. Percentage. Feedback1 First Evaluation Preparing, presenting and discussing one of the topics related to the course from the first week to the thirteenth week 10%2 Second Evaluation Midterm Exam Sixth Week 25%3 Third Evaluation Preparing a research by following the method of scientific research or criticizing a scientific article from the first week to the thirteenth week 10%4 Fourth Evaluation Discuss research and articles related to the course prepared by other students from the fourteenth to the fifteenth week. 5%5 Fifth Assessment Final Exam Sixteenth Week 50%Total 100%

Course content:

1. What is the analysis of financial statements2. Financial analysis tools3. The role of financial analysis in evaluating investment in assets and the required return4. Evaluate the quality of information sources needed for financial analysis5. Determinants of using the financial analysis technique in evaluating performance6. The technique of predicting the financial failure of projects7. Financial analyst reports8. The role of financial analysis in financial planning9. Financial instruments used in financial markets and financial analyst services10. The effect of multiple accounting methods on the significance of financial ratios11. Studying and analyzing the financing structure12. Problems of financial analysis in light of the phenomenon of inflation