Materi Analisa Laporan Kuangan yaitu
(1)Business Strategy Analysis: The purpose of business strategy analysis is to assess the profit potential of the firm at a qualitative level. This involves an understanding of the firm’s strategy and its industry and considering how these affect and are affected by the firm’s financial performance.
(2) Financial Analysis: The purpose of financial analysis is to assess the firm’s historical financial performance in the context of its goals and strategies. Tools used for financial analysis include ratio analysis, cash flow analysis, and common-size financial statements. Ratio Analysis is not computing ratios (i.e., division), but carefully using and changing ratios to provide us with information.
(3) Accounting Analysis: The purpose of accounting analysis is to develop an understanding of whether a firm’s accounting captures its true underlying economic condition(s). This involves understanding accounting transactions, identifying accounting flexibility, evaluating the appropriateness of accounting policies and estimates, and at times, altering financial statements to enhance decision making.
(4) Valuation/Prospective Analysis: The purpose of valuation/prospective analysis is to forecast the firm’s future financial performance and determine a potential valuation of the firm—our best assessment of intrinsic value. To do this we will learn the mechanics and intricacies of forecasting financial statements and we will (very briefly) note the components and usage of valuation models.
Refences: 1. Business Analysis and Valuation using Financial Statements, Krishna G. Palepu & Paul M. Healy
2. Financial Reporting, Financial Statement Analysis, and Valuation a strategic perspective, Wahlen, Baginski, Bradshaw
Dengan pembagian pertemuan materi 2 dan 3 diampu