12/4/2024 12:57:19 AM	BMG 55 Course Outline as of Summer 2019	Changed Course
CATALOG INFORMATION
Discipline and Nbr:  BMG 55	Title:  FINANCIAL ANALYSIS
Full Title:  Fundamentals of Financial Analysis
Last Reviewed:10/8/2018

Units		Course Hours per Week			Nbr of Weeks	Course Hours Total
Maximum	3.00	Lecture Scheduled	3.00		17.5 max.	Lecture Scheduled	52.50
Minimum	3.00	Lab Scheduled	0		6 min.	Lab Scheduled	0
		Contact DHR	0			Contact DHR	0
		Contact Total	3.00			Contact Total	52.50
		Non-contact DHR	0			Non-contact DHR Total	0

Total Out of Class Hours:  105.00

Total Student Learning Hours: 157.50

Title 5 Category:  AA Degree Applicable
Grading:  Grade or P/NP
Repeatability:  00 - Two Repeats if Grade was D, F, NC, or NP
Also Listed As: 
Formerly: 

Catalog Description:

Introduction to financial concepts in order to interpret financial reports, including balance sheets, income statements and statements of cash flows. Evaluate financial data using key financial ratios and breakeven analysis. Calculate return on investment and variances to evaluate profit potential.

Prerequisites/Corequisites:

Recommended Preparation:
Eligibility for ENGL 100 or ESL 100

Limits on Enrollment:

Schedule of Classes Information
Description:

Introduction to financial concepts in order to interpret financial reports, including balance sheets, income statements and statements of cash flows. Evaluate financial data using key financial ratios and breakeven analysis. Calculate return on investment and variances to evaluate profit potential.

(Grade or P/NP)
Prerequisites:
Recommended:Eligibility for ENGL 100 or ESL 100
Limits on Enrollment:
Transfer Credit:CSU;
Repeatability:00 - Two Repeats if Grade was D, F, NC, or NP

ARTICULATION, MAJOR, and CERTIFICATION INFORMATION

Associate Degree:		Effective:		Inactive:
Area:
CSU GE:	Transfer Area			Effective:	Inactive:
IGETC:	Transfer Area			Effective:	Inactive:
CSU Transfer:	Transferable	Effective:	Fall 2013	Inactive:
UC Transfer:		Effective:		Inactive:
C-ID:

Certificate/Major Applicable: Both Certificate and Major Applicable

COURSE CONTENT

Student Learning Outcomes:
At the conclusion of this course, the student should be able to:

1.  Explain and analyze financial statements and related information

2.  Evaluate business operations using key financial ratios

3.  Analyze business profitability and determine profit potential

4.  Interpret cash flow projections

 

Objectives:

At the conclusion of this course, the student should be able to:

1. Explain and analyze balance sheets, income statements and statement of cash flows

2. Analyze financial statements using key financial ratios

3. Calculate breakeven points

4. Calculate return on investment

5. Trace cash flow through a business operation

6. Understand the budgeting process

Topics and Scope

I. Understanding Financial Statements and Related Information

    A. Balance sheet

    B. Income statement

    C. Statement of cash flows

    D. Generally Accepted Accounting Principles (GAAP)

    E. The annual report

II. Analysis of Financial Statements and Business Profitability

    A. Key financial ratios

    B. Profit centers

    C. Overhead allocations

    D. Cash flow projections

III. Decision-Making to Improve Results

    A. Breakeven

    B. Return on Investment (ROI)

    C. Capital expenditures

IV. Financing Sources

    A. Debt

    B. Equity

    C. Leverage

V. Business Planning and the Budget

    A. Strengths, Weaknesses, Opportunities, and Threats analysis (SWOT)

    B. Budgeting process

Assignments:

1. Reading of textbook and other resources, 25-45 pages per week

2. Written homework, such as exercises, calculations, and analyses, 3-5 pages per week

3. Evaluate 2-5 different business models using the measurement methods in the text

4. Case studies evaluated in written form (5 - 7)

5. Project presentations, orally presented in class or through Discussions online (1 - 3)

6. Exams (2 - 3) and final exam

Methods of Evaluation/Basis of Grade.

Writing: Assessment tools that demonstrate writing skill and/or require students to select, organize and explain ideas in writing.		Writing 20 - 30%
Written homework
Problem solving: Assessment tools, other than exams, that demonstrate competence in computational or non-computational problem solving skills.		Problem Solving 20 - 30%
Case studies and business model projects
Skill Demonstrations: All skill-based and physical demonstrations used for assessment purposes including skill performance exams.		Skill Demonstrations 10 - 20%
Presentations
Exams: All forms of formal testing, other than skill performance exams.		Exams 20 - 40%
Exams and final
Other: Includes any assessment tools that do not logically fit into the above categories.		Other Category 0 - 5%
Attendance and Participation

Representative Textbooks and Materials:

The Essentials of Finance and Accounting for Nonfinancial Managers. 3rd ed. Fields, Edward. American Management Association. 2016

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