you need to answer the question in the case study based on the information from the link provided in the case.
you must visit the link, and watch all the videos and answer the questions accordingly.
the link:
https://apps.cte.smu.edu.sg/financial-statement/
For the exclusive use of A. Alkhalufah, 2024.
SMU062
FINANCIAL STATEMENT ANALYSIS
Financial Statement Analysis is an award-winning1 multimedia interactive learning object that is
available online at https://apps.cte.smu.edu.sg/financial-statement/
Students can use the self-paced digital resource while taking fundamental accounting courses. It is
hoped that through the animations, interactive visuals, and self-check quizzes that have been
incorporated, they can master the concepts more easily and find the learning tool more interesting
than the typical textbook.
The resource can also serve as a revision tool for students to monitor their progress and learning
needs. Interactive quizzes are provided at regular intervals, so that learners can review whether they
have correctly understood the concepts taught.
Structure
There are five parts to the learning object:
1)
2)
3)
4)
5)
Basics of Financial Statement Analysis
Horizontal and Trend Analysis
Vertical Analysis
Ratio Analysis
Warning Signs/Red Flags
The main concepts covered in each part are as follows:
1) Basics of Financial Statement Analysis
•
•
Internal and external users
Goals of financial statement analysis
1
The learning object was selected as the 2021-2022 Runner-Up for the CAAA (Canadian Academy of Accounting Association) Howard Teall Innovation in Accounting Education Award. The Howard Teall Award recognises an individual who goes “above and
beyond” to create original learning activities and motivate students to pursue future learning opportunities, and has a unique and
innovative approach to accounting education.
This case was written by Associate Professor Yuanto Kusnadi and Thomas Lim in collaboration with the Centre for Teaching
Excellence at the Singapore Management University. The case was prepared solely to provide material for class discussion.
The authors do not intend to illustrate either effective or ineffective handling of a managerial situation. The authors may have
disguised certain names and other identifying information to protect confidentiality.
Copyright © 2022, Singapore Management University
Version: 2022-03-09
This document is authorized for use only by Anas Alkhalufah in HCM513-Spring 2023-2024 taught by Awwad Alnesafi, Other (University not listed) from Feb 2024 to Aug 2024.
For the exclusive use of A. Alkhalufah, 2024.
SMU-22-0007
Financial Statement Analysis
•
Distinction between financial reporting and financial statements
2) Horizontal and Trend Analysis
•
•
3)
Vertical Analysis
•
4)
Calculating common size income statement and balance sheet
Ratio Analysis
•
•
•
•
5)
Computing dollar change and percentage change
Calculating trend percentage
Liquidity and efficiency
Solvency
Profitability
Market prospects
Warning Signs/Red Flags
•
•
•
•
•
•
Earning problems
Decreasing cash flow
Too much debt
Inability to collect receivables
Build-up of inventories
Trend of sales, inventory and receivables
2/2
This document is authorized for use only by Anas Alkhalufah in HCM513-Spring 2023-2024 taught by Awwad Alnesafi, Other (University not listed) from Feb 2024 to Aug 2024.