Course Name

Techniques of Financial Analysis

Schedule

May 08, 2024 - May 29, 2024

Schedule via Zoom:

May 8, 9, 10, 15, 16, 17, 22, 23, 24, & 29, 2024

Wednesdays, Thursdays, & Friday

2:00 - 6:00 pm

Regular Rate:

Php 30,000

Early Eagle Rate:

Php 27,500

Valid Until:

April 24, 2024

Techniques of Financial Analysis

Description

This course provides the participants with the basic concepts and tools used in analyzing and interpreting financial data. Specifically, the course is meant to assist professionals involved in making credit decisions evaluate the creditworthiness of credit applicants using financial statements and other relevant financial information. Specific analytical tools and related financial concepts are likewise discussed from the investment decision-making viewpoint.

Who should attend

Bank account officers, credit analysts and branch managers with lending functions will benefit the most from this course in line with their continuing professional skills development. Those in other industries involved in analyzing and approving credits will likewise benefit from this course.

After the course, you will:

  1. Learn the various tools and techniques in analyzing financial reports, understanding which of these tools and techniques are applicable to specific situations;
  2. Recognize the interrelationships among financial statement numbers and other related reports, and perform an accurate and comprehensive analysis thereof; and
  3. Draw intelligent conclusions therefrom and critically evaluate subject’s financial performance.

I. WELCOME AND INTRODUCTION
    A. Welcome!
    B. Course coverage, objectives, format
    C. Legal and functional forms of business organization
    D. Conceptual framework of accounting and financial reporting
        1. Basic accounting concepts, principles, terminologies
        2. Financial reporting rules (PAS, PFRS, IAS, IFRS)
     E. Exercises

I. THE ACCOUNTING PROCESS
    A. Essential components
        1. Chart of accounts
        2. Transaction media
        3. Books of accounts
        4. Financial statements
    B. Double-entry bookkeeping
    C. The accounting cycle
    D. The accounting process: exercises and practical applications
        1. Transaction analysis
        2. Journal entries
        3. Ledger posting
        4. Trial balance
        5. Adjusting entries
        6. Financial statement preparation (accounting practice set)
        7. Closing entries

II. SUMMARY EXERCISES AND PRACTICE SET (as time permits)

I. ADDITIONAL ACCOUNTING & FINANCIAL REPORTING CONCEPTS

II. DIAGNOSTIC EVALUATION OF FINANCIAL STATEMENTS
    A. Understanding financial statements: format, content, uses, limitations, variations
    B. Critical areas of analysis
    C. A pragmatic look at financial statements
    D. Common danger signals
    E. Performance measures by area and viewpoint
    F. Cash drivers

III. TECHNIQUES OF FINANCIAL ANALYSIS
    A. Overview of financial statement analysis
    B. Comparative statement analyses
         • Trend/Time series analyses
         • Ratios, averages, turnovers (includes the DuPont model)
         • Financial condition analysis (going beyond the numbers)
         • Cash flow statement analysis
    C. Exercises

IV. CONCLUDING TOPICS
    A. Recognizing the symptoms of business failure (using the “z” score model)
    B. Dealing with unaudited financial statements
    C. Financial statement validation techniques
    D. Recasting financial statements
    E. Statement analysis reminders and caveats

V. SUMMARY EXERCISES AND CASE STUDIES (as time permits)

VI. EVALUATION EXAMINATION

Mr. Larry S. Esguerra IV is Director for Credit Programs at the Ateneo-BAP Institute of Banking, Program Director for Finance and Accounting at the Ateneo Center for Continuing Education and a Professor of Finance at the Ateneo Graduate School of Business. He is also Chief Financial Officer of a multinational construction and engineering firm and a diversified group of companies.

Mr. Esguerra has spent the greater part of his professional career in the financial services industry in the United States. Prior to his return to the Philippines, he was President and Chief Executive Officer of Golden Bay Federal Credit Union, a California-based, federally chartered credit union servicing the financial needs of military personnel and federal employees of the United States government. He also served as Vice President and Controller of Franklin Bank in Menlo Park, California; Associate Director of Capital Strategies Limited, a Hong Kong-based investment banking firm; and Resident Auditor of Citibank, N.A. in the Philippines.

Mr. Esguerra holds a Bachelors degree in accounting from the University of the Philippines and a Masters degree in Business Administration from the University of Phoenix. He is a Certified Public Accountant.

Register Now