[major=BBA_IB | course_id=ACC305 | syllabus_id=13786 | semester=7 | combo=IB_COM4 | title=Financial Statement Analysis]
Course ID: ACC305
Title EN: Financial Statement Analysis
Title VI: Phân tích báo cáo tài chính
Credits: 3.0
Prerequisites: ACC101
Description: The course provides a framework for interpretation, analysis and evaluation of financial statements from viewpoints of creditors, owners, investment firms and others. Thereby, the users of accounting information understand business strengths or weakness, the impact of general business and specific industry situations, behavior of financial markets, credit or lending criteria, and equity investment standards on present and future company financial conditions.
After completing the course, the student shall be able to:
- Be familiar with the organization and disclosure of reported information
- Quantitatively and qualitatively evaluate core accounting issues that are particularly relevant in the context of financial statement analysis.
- Have a framework for forecasting future earnings and financial performance.
- Evaluate the business financial performance by applying quantitative and qualitative techniques.
- Use financial statement information in a modeling environment to identify and recommend solutions to a variety of financial challenges, and to recommend investment decisions.
Student tasks: - Class attendance is strongly encouraged. Attend at least 80% of class hours in order to be accepted to the final examination
- Actively participate in class activities
- Fulfill tasks given by the instructor after class
- Use laptop in class only for learning purposes
- Read the textbook in advance
- Access the course website (http://flm.fpt.edu.vn) for up-to-date information and material on the course, for online support from teachers and other students, and for practicing and assessment.
Tools: - Internet
Course type: traditional
Decision: 1402/QĐ-ĐHFPT dated 12/12/2025
Approved date: 2025-12-12
CLO1: Apply established techniques, including appropriate technology for analyzing financial statement information for forecasting, valuation, and risk analysis purposes
[1] category=Class participation; type=on-going; weight=5.0; duration=All sessions; question_type=CLO6; grading_guide=All chapters and learning materials covered in each session.; completion_criteria=; clos=>0
[2] category=Essay test; type=on-going; weight=15.0; duration=60 minutes
Session 41; question_type=CLO1, CLO2, CLO3; grading_guide=All chapters and learning materials covered, from Chapter 1-9.; completion_criteria=; clos=>0
[3] category=Group Assignment; type=on-going; weight=15.0; duration=Presentation in class; question_type=CLO1, CLO2, CLO3, CLO4, CLO5, CLO6; grading_guide=Thinking creatively, making decisions, solving problems,
Personal qualities: Individual responsibility, self-esteem, sociability, self-management, and integrity.; completion_criteria=; clos=>0
[4] category=Individual Assignment; type=on-going; weight=15.0; duration=At home; question_type=CLO1, CLO2, CLO3, CLO6, CLO7; grading_guide=All chapters covered.
Thinking critically, making decisions, solving problems,
Personal qualities: Individual responsibility, self-esteem, sociability, self-management, and integrity.; completion_criteria=; clos=>0
[5] category=Quiz; type=on-going; weight=5.0; duration=In class (30 minutes)Session 11; question_type=CLO1, CLO2; grading_guide=Integration of studied knowledge and skills of chapter 1 and 2; completion_criteria=; clos=>0
[6] category=Mid-term test; type=mid term exam; weight=15.0; duration=In class (60 minutes)
Session 23; question_type=CLO1, CLO2, CLO3; grading_guide=Integration of studied knowledge and skills of all chapters covered so far (Chapter 1-6).; completion_criteria=; clos=>0
[7] category=Final exam; type=Final exam; weight=30.0; duration=60 minutes; question_type=CLO1, CLO2, CLO3, CLO6; grading_guide=Comprehensive understanding chapters so far; completion_criteria=; clos=4
[1] desc=Financial Statement Analysis; author=K.R. Subramanyam & John J.Wild; publisher=Mc GrawHill; edition=11th; isbn=; main=True; online=; note=Chọn một trong 2 ấn bản. Ưu tiên mua ấn bản mới nhất
[2] desc=Financial statement analysis; author=K.R. Subramanyam & John J.Wild; publisher=Mc GrawHill; edition=10th; isbn=; main=True; online=; note=
Session 1: -Courser Overview
-Introduction to AI Integration into the Course
-Chapter 1: Overview of Financial Statement Analysis
1. Business analysis
2. Financial statement – basic of analysis
Topic: Offline; Teaching type: CLO1; LO: IT
ITU: Book - chapter 1, Powerpoint, additional reading materials
Materials: ACC305_Excel cases
Tasks: https://drive.google.com/drive/folders/1VUNGwtIwrKysmmEZ1q866Fv7NJEfAzwW
Download: https://flm.fpt.edu.vn/gui/role/student/Read SyllabusRead Chapter 1 in the textbook, additional reading materials to prepare for class discussion.

Session 2: Chapter 1: Overview of Financial Statement Analysis (cont)
3. Financial statement analysis – preview
4. Book organization
Topic: Offline; Teaching type: CLO1; LO: I, T
ITU: Book - chapter 1, Powerpoint, additional reading materials
Materials: ACC305_Slides
Download: https://flm.fpt.edu.vn/gui/role/student/Read SyllabusRead Chapter 1 in the textbook, additional reading materials to prepare for class discussion.

Session 3: Activities Exercise: Chapter 1
Topic: Offline; Teaching type: CLO1; LO: T, U
ITU: Book - chapter 1, Powerpoint, case study teaching notes
Download: https://flm.fpt.edu.vn/gui/role/student/Do exercises, self - review.

Session 4: Activities Exercise: Chapter 1 (cont)
Topic: Offline; Teaching type: CLO1; LO: T, U
ITU: Book - chapter 1, Powerpoint, case study teaching notes, solution
Download: https://flm.fpt.edu.vn/gui/role/student/Do exercises, self - review. Additional reading following chapter
CLO2: Integrate and apply the major concepts and theories of fundamental analysis and key steps involved in conducting a fundamental analysis and valuation of a company
Session 1: Chapter 2: Financial Reporting and Analysis
1. Reporting environment
2. Nature and purpose of financial accounting
Topic: Offline; Teaching type: CLO1, CLO2; LO: I, T
ITU: Book, Powerpoint - Chapter 2
Download: https://flm.fpt.edu.vn/gui/role/student/Read SyllabusRead Chapter 2 in the textbook, additional reading materials to prepare for class discussion.

Session 2: Chapter 2: Financial Reporting and Analysis (cont)
3. Accruals – cornerstone of accounting
Topic: Offline; Teaching type: CLO1, CLO2; LO: I, T
ITU: Book, Powerpoint - Chapter 2
Download: https://flm.fpt.edu.vn/gui/role/student/Read SyllabusRead Chapter 2 in the textbook, additional reading materials to prepare for class discussion.

Session 3: Chapter 2: Financial Reporting and Analysis (cont)
4. Concept of income
5. Fair value accounting
Topic: Offline; Teaching type: CLO1, CLO2; LO: I, T
ITU: Book, Powerpoint - Chapter 2
Download: https://flm.fpt.edu.vn/gui/role/student/Read SyllabusRead Chapter 2 in the textbook, additional reading materials to prepare for class discussion.

Session 4: Chapter 2: Financial Reporting and Analysis (cont)
6. Introduction to accounting
Individual Assignment Guidelines
Topic: Offline; Teaching type: CLO1, CLO2; LO: I, T
ITU: Book, Powerpoint - Chapter 2, Assignment guidelines
Download: https://flm.fpt.edu.vn/gui/role/student/Read SyllabusRead Chapter 2 in the textbook, additional reading materials to prepare for class discussion.
CLO3: Evaluate the impact of financial reporting choices on the quality of accounting information including reported earnings; and assess the quality of accounting information in financial statements.
Session 1: Activities Exercise: Chapter 2
Topic: Offline; Teaching type: CLO1, CLO2; LO: U
ITU: Book, Powerpoint, case study teaching notes, solution
Download: Do exercises, self - review

Session 2: Activities Exercise: Chapter 2 (cont)
Topic: Offline; Teaching type: CLO1, CLO2; LO: U
ITU: Book, Powerpoint, case study teaching notes, solution
Download: https://flm.fpt.edu.vn/gui/role/student/Do exercises, self - review. Additional reading following chapter

Session 3: Quiz: Chapters 1,2
Group Assignment Guidelines
Chapter 3: Analyzing Financing Activities
1. Debt financing
Topic: Offline; Teaching type: CLO1, CLO2, CLO3; LO: I, T
ITU: Book, Powerpoint - Chapter 3
Download: Read Syllabus
Read Chapter 3 in the textbook

Session 4: Chapter 3: Analyzing Financing Activities
1. Debt financing (Cont)
2. Leases
3. Off – balance sheet financing
4. Shareholder's equity
Topic: Offline; Teaching type: CLO1, CLO2, CLO3; LO: I, T
ITU: Book, Powerpoint, case study teaching notes, solution
Download: https://flm.fpt.edu.vn/gui/role/student/Read SyllabusRead Chapter 3 in the textbook, additional reading materials to prepare for class discussion.
CLO4: Use financial statement information in a modeling environment to identify and recommend solutions to a variety of financial challenges
Session 1: Activities Exercise: Chapter 3
Topic: Offline; Teaching type: CLO1, CLO2, CLO3; LO: U
ITU: Book, Powerpoint, case study teaching notes, solution
Download: Do exercises, self - review

Session 2: Activities Exercise: Chapter 3
Topic: Offline; Teaching type: CLO1, CLO2, CLO3; LO: U
ITU: Book, Powerpoint, case study teaching notes, solution
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 3: Chapter 4: Analyzing Investing Activities
1. Introduction to current assets
2. Introduction to long- term asset
Topic: Offline; Teaching type: CLO1, CLO2, CLO3; LO: I, T
ITU: Book, Powerpoint - Chapter 4
Download: https://flm.fpt.edu.vn/gui/role/student/Read SyllabusRead Chapter 4 in the textbook, additional reading materials to prepare for class discussion.

Session 4: Chapter 4: Analyzing Investing Activities
3. Plant assets and natural resources
4. Intangible assets
Topic: Offline; Teaching type: CLO1, CLO2, CLO3; LO: I, T
ITU: Book, Powerpoint - Chapter 4
Download: https://flm.fpt.edu.vn/gui/role/student/Read SyllabusRead Chapter 4 in the textbook, additional reading materials to prepare for class discussion.
CLO5: Analyse and synthesise a firm’s financial statement information in the context of the firm’s economic and business condition to make informed recommendations on investment decisions about the firm
Session 1: Activities Exercise: Chapter 4
Topic: Offline; Teaching type: CLO1, CLO2, CLO3; LO: U
ITU: Book, Powerpoint, case study teaching notes, solution
Download: Do exercises, self - review

Session 2: Activities Exercise: Chapter 4
Topic: Offline; Teaching type: CLO1, CLO2, CLO3; LO: U
ITU: Book, Powerpoint, case study teaching notes, solution
Download: https://flm.fpt.edu.vn/gui/role/student/Do exercises, self - review. Additional reading following chapter

Session 3: Chapter 6: Analyzing Operating Activities
1. Income measurement
Topic: Offline; Teaching type: CLO1, CLO2, CLO3; LO: I, T
ITU: Book, Powerpoint - Chapter 6, case study teaching notes, solution
Download: https://flm.fpt.edu.vn/gui/role/student/Read SyllabusRead Chapter 6 in the textbook, additional reading materials to prepare for class discussion.

Session 4: Chapter 6: Analyzing Operating Activities
2. Nonrecurring items
3. Revenue recognition
Topic: Offline; Teaching type: CLO1, CLO2, CLO3; LO: I, T
ITU: Book, Powerpoint - Chapter 6, case study teaching notes, solution
Download: https://flm.fpt.edu.vn/gui/role/student/Read SyllabusRead Chapter 6 in the textbook, additional reading materials to prepare for class discussion.
CLO6: Show self-reliance when working independently and collaboratively
Session 1: Activities Exercise: Chapter 6
Topic: Offline; Teaching type: CLO1, CLO2, CLO3; LO: I, T
ITU: Book, Powerpoint, case study teaching notes, solution
Download: Do exercises, self - review

Session 2: Activities Exercise: Chapter 6
Topic: Offline; Teaching type: CLO1, CLO2, CLO3; LO: I, T
ITU: Book, Powerpoint, case study teaching notes, solution
Download: Do exercises, self - review

Session 3: Midterm test (cover chapters so far)
Topic: Offline; Teaching type: CLO1, CLO2, CLO3; LO: T, U
ITU: Book, Powerpoint chapters covered so far, case study teaching notes, solutions
Download: https://flm.fpt.edu.vn/gui/role/student/Do exercises, self - review. Additional reading following chapter

Session 4: Chapter 7: Cash Flow Analysis
1. Statement of cash flows
Topic: Offline; Teaching type: CLO2, CLO3; LO: U
ITU: Book, Powerpoint - chapter 7
Download: Read Syllabus
Read Chapter 7 in the textbook
CLO7: Demonstrate ethical awareness and reflection in business context
Session 1: Chapter 7: Cash Flow Analysis
2. Analysis implications of cash
Topic: Offline; Teaching type: CLO2, CLO3; LO: U
ITU: Book, Powerpoint - chapter 7
Download: Read Syllabus
Read Chapter 7 in the textbook

Session 2: Chapter 7 (Cont):
3. Analysis of cash flows
Topic: Offline; Teaching type: CLO2, CLO3; LO: I, T
ITU: Book, Powerpoint - chapter 7
Download: Read Syllabus
Read Chapter 7 in the textbook

Session 3: Chapter 7 (Cont):
4. Specialized cash flow ratios
Topic: Offline; Teaching type: CLO2, CLO3; LO: I, T
ITU: Book, Powerpoint - chapter 7
Download: https://flm.fpt.edu.vn/gui/role/student/Read SyllabusRead Chapter 7 in the textbook, additional reading materials to prepare for class discussion.

Session 4: Activities Exercise: Chapter 7
Topic: Offline; Teaching type: CLO2, CLO3; LO: I, T
ITU: Book, Powerpoint - chapter 7, case study teaching notes, solution
Download: Do exercises, self - review
Session 1: Activities Exercise: Chapter 7
Topic: Offline; Teaching type: CLO2, CLO3; LO: I, T
ITU: Book, Powerpoint - chapter 7, case study teaching notes, solution
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 2: Chapter 8: Return on Invested Capital and Profitability Analysis
1. Important of return on invested capital
2. Component of return on invested capital
Topic: Offline; Teaching type: CLO3, CLO5; LO: T, U
ITU: Book, Powerpoint - Chapter 8
Download: Read Syllabus
Read Chapter 8 in the textbook

Session 3: Chapter 8 (cont):
3. Analyzing return on net operating assets
Topic: Offline; Teaching type: CLO3, CLO5; LO: I, T
ITU: Book, Powerpoint - Chapter 8
Download: Read Syllabus
Read Chapter 8 in the textbook

Session 4: Chapter 8 (cont):
4. Analyzing return on common equity
Topic: Offline; Teaching type: CLO3, CLO5; LO: I, T
ITU: Book, Powerpoint - Chapter 8, case study teaching notes, solution
Download: https://flm.fpt.edu.vn/gui/role/student/Read SyllabusRead Chapter 8 in the textbook, additional reading materials to prepare for class discussion.
Session 1: Activities Exercise: Chapter 8
Topic: Offline; Teaching type: CLO3, CLO5; LO: U
ITU: Book, Powerpoint, case study teaching notes, solution
Download: Do exercises, self - review

Session 2: Activities Exercise: Chapter 8
Topic: Offline; Teaching type: CLO3, CLO5; LO: U
ITU: Book, Powerpoint, case study teaching notes, solution
Download: https://flm.fpt.edu.vn/gui/role/student/Do exercises, self - review. Additional reading following chapter

Session 3: Chapter 9: Prospective Analysis
1. Projecting financial statement
Topic: Offline; Teaching type: CLO3, CLO4, CLO5; LO: I, T
ITU: Book, Powerpoint - Chapter 9
Download: Read Syllabus
Read Chapter 9 in the textbook

Session 4: Chapter 9 (cont): Prospective Analysis
2. Application of prospective analysis in the residual income valuation model
Topic: Offline; Teaching type: CLO3, CLO4, CLO5; LO: I, T
ITU: Book, Powerpoint - Chapter 9
Download: Read Syllabus
Read Chapter 9 in the textbook
Session 1: Chapter 9 (Cont):
3. Trends in value drivers
Topic: Offline; Teaching type: CLO3, CLO4, CLO5; LO: I, T
ITU: Book, Powerpoint - Chapter 9
Download: Read Syllabus
Read Chapter 9 in the textbook

Session 2: Chapter 9 (Cont):
3. Trends in value drivers
Topic: Offline; Teaching type: CLO3, CLO4, CLO5; LO: I, T
ITU: Book, Powerpoint, case study teaching notes, solution
Download: Read Syllabus
Read Chapter 9 in the textbook

Session 3: Activities Exercise: Chapter 9
Topic: Offline; Teaching type: CLO3, CLO4, CLO5; LO: U
ITU: Book, Powerpoint, case study teaching notes, solution
Download: https://flm.fpt.edu.vn/gui/role/student/Do exercises, self - review.

Session 4: Activities Exercise: Chapter 9
Topic: Offline; Teaching type: CLO3, CLO4, CLO5; LO: U
ITU: Book, Powerpoint, case study teaching notes, solution
Download: https://flm.fpt.edu.vn/gui/role/student/Do exercises, self - review.
Session 1: Essay Test*
Topic: Offline; Teaching type: CLO1, CLO2, CLO3; LO: T, U
ITU: Book, Powerpoint - Chapters covered so far, case study teaching notes, solution
Download: Do exercises, self - review, assignment, Additional reading following chapter

Session 2: Chapter 10: Credit Analysis
1. Liquidity
Topic: Offline; Teaching type: CLO3, CLO4, CLO5; LO: I, T
ITU: Book, Powerpoint - Chapter 10
Download: Read Syllabus
Read Chapter 10 in the textbook

Session 3: Chapter 10 (cont): Credit Analysis
1. Liquidity
Topic: Offline; Teaching type: CLO3, CLO4, CLO5; LO: I, T
ITU: Book, Powerpoint - Chapter 10, case study teaching notes, solution
Download: Read Syllabus
Read Chapter 10 in the textbook

Session 4: Chapter 10 (cont)
2. Capital structure and solvency
Topic: Offline; Teaching type: CLO3, CLO4, CLO5; LO: I, T
ITU: Book, Powerpoint - Chapter 10, case study teaching notes, solution
Download: Read Syllabus
Read Chapter 10 in the textbook
Session 1: Chapter 10 (cont)
2. Capital structure and solvency
Topic: Offline; Teaching type: CLO3, CLO4, CLO5; LO: I, T
ITU: Book, Powerpoint - Chapter 10, case study teaching notes, solution
Download: Read Syllabus
Read Chapter 10 in the textbook

Session 2: Activities Exercise: Chapter 10
Topic: Offline; Teaching type: CLO3, CLO4, CLO5; LO: U
ITU: Book, Powerpoint - Chapter 10, case study teaching notes, solution
Download: Do exercises, self - review

Session 3: Activities Exercise: Chapter 10
Topic: Offline; Teaching type: CLO3, CLO4, CLO5; LO: U
ITU: Book, Powerpoint - Chapter 10, case study teaching notes, solution
Download: Do exercises, self - review, assignment

Session 4: Comprehensive Exercise: All chapter
Topic 1 : Using knowledge so far, analyze financial statement reports of public and listed company on the view of a creditors.
Topic: Offline; Teaching type: CLO1, CLO2, CLO3, CLO4, CLO5; LO: T, U
ITU: Book, Powerpoint - Chapter covered so far, case study teaching notes, solution
Download: Do exercises, self - review, assignment
Session 1: Comprehensive Exercise: All chapter
Topic 1 : cont.
Topic: Offline; Teaching type: CLO1, CLO2, CLO3, CLO4, CLO5; LO: T, U
ITU: Book, Powerpoint - Chapter covered so far, case study teaching notes, solution
Download: Do exercises, self - review, assignment

Session 2: Comprehensive Exercise: All chapter
Topic 1: Cont.
Topic: Offline; Teaching type: CLO1, CLO2, CLO3, CLO4, CLO5; LO: T, U
ITU: Book, Powerpoint - Chapter covered so far, case study teaching notes, solution
Download: Do exercises, self - review, assignment

Session 3: Comprehensive Exercise: Cover all chapter
Topic 2 : Using knowledge so far, analyze financial statement reports of public and listed company on the view of an internal manager
Topic: Offline; Teaching type: CLO1, CLO2, CLO3, CLO4, CLO5; LO: T, U
ITU: Book, Powerpoint - Chapter covered so far, case study teaching notes, solution
Download: https://flm.fpt.edu.vn/gui/role/student/Do exercises, self - review, assignment.

Session 4: Comprehensive Exercise: Cover all chapter
Topic 2 : Cont
Topic: Offline; Teaching type: CLO1, CLO2, CLO3, CLO4, CLO5; LO: T, U
ITU: Book, Powerpoint - Chapter covered so far, case study teaching notes, solution
Download: https://flm.fpt.edu.vn/gui/role/student/Do exercises, self - review, assignment.
Session 1: Comprehensive Exercise: All chapter
Topic 2: Cont.
Topic: Offline; Teaching type: CLO1, CLO2, CLO3, CLO4, CLO5; LO: T, U
ITU: Book, Powerpoint - Chapter covered so far, case study teaching notes, solution
Download: https://flm.fpt.edu.vn/gui/role/student/Do exercises, self - review, assignment.

Session 2: Comprehensive Exercise: All chapter
Topic 2: Cont.
Topic: Offline; Teaching type: CLO1, CLO2, CLO3, CLO4, CLO5; LO: T, U
ITU: Book, Powerpoint - Chapter covered so far, case study teaching notes, solution
Download: https://flm.fpt.edu.vn/gui/role/student/Do exercises, self - review, assignment.

Session 3: Individual Assignment Submission, Group Assignment Submission and Group Presentation
Topic: Offline; Teaching type: CLO1, CLO2, CLO3, CLO4, CLO5,
CLO6,
CLO7; LO: T, U
ITU: - All chapters covered
- Group assignment instruction and report
Download: Do exercises, self - review, assignment, present and give feedbacks

Session 4: Group Presentation
Topic: Offline; Teaching type: LO1, LO2, LO3, LO4, LO5, LO6; LO: U
ITU: - All chapters covered
- Group assignment instruction and report
Download: Do exercises, self - review, assignment, present and give feedbacks
Session 1: Group Presentation
Topic: Offline; Teaching type: LO1, LO2, LO3, LO4, LO5, LO6; LO: U
ITU: - All chapters covered
- Group assignment instruction and report
Download: Do exercises, self - review, assignment, present and give feedbacks

Session 2: Group Presentation
Topic: Offline; Teaching type: LO1, LO2, LO3, LO4, LO5, LO6; LO: U
ITU: - All chapters covered
- Group assignment instruction and report
Download: Do exercises, self - review, assignment, present and give feedbacks

Session 3: Review for final exam
Topic: Offline; Teaching type: LO1, LO2, LO3, LO6; LO: U
ITU: Book, Powerpoint of all chapters covered
Download: Do exercises, self-review,
CMS, and prepare for final exam

Session 4: Review for final exam
Topic: Offline; Teaching type: LO1, LO2, LO3, LO6; LO: U
ITU: Book, Powerpoint of all chapters covered
Download: Do exercises, self-review,
CMS, and prepare for final exam