ACCT111 Financial Statement Analysis 2015 Page 1
OUTCOMES BASED LEARNING MATRIX
Course: ACCT111 – Financial Statement Analysis Department: Business Administration
Core Competencies for outcomes activities and assessment tools: Critical and Creative Thinking (CCT); Information Literacy (IL);
Oral Communication (OC); Quantitative Literacy (QL); Written Communication (WC); Civic Engagement (CE); Global Learning (GL);
Integrative Learning (IG).
COURSE OUTCOMES
OUTCOMES ACTIVITIES
ASSESSMENT TOOLS
To fulfill the needs of a “capstone” course for
Accounting Career students so that students
can pursue entry-level jobs in the accounting
and finance fields upon graduation.
To integrate concepts from economics,
accounting, and other business disciplines.
(WC, CCT)
To explore career opportunities in the
accounting and finance fields using library
databases (WC, IL)
Integrated case/project with oral
presentation. (WC, CCT, QL, IL, OC) Group
project outlining career choices available in
specialized accounting fields with
PowerPoint presentation. (WC, CCT, QL, IL,
OC)
To prepare the Accounting Option graduate
with an in-depth course in the analysis of
financial reports in order for students to
provide much of the information users need
to make economic decisions about
businesses.
Complete a Classified Balance Sheet.
(CCT, QL, WC)
Complete an Income Statement. (CCT, QL,
WC)
Complete a Statement of Cash Flows.
(CCT, QL, WC)
Complete a Statement of Earnings. (CCT,
QL, WC)
Exams. (WC, CCT, QL)
Cases. (WC, CCT, QL)
Problems and exercises using electronic
spreadsheets to prepare financial
statements. (WC, CCT, QL, IL)
To interpret corporate annual reports and
accompanying notes in addition to the
management discussion and analysis as well as
the independent auditor’s report so that
students are able to assess the efficiency and
effectiveness of operations.
Explain the information found in
supporting statements and justify the
methods used in generating annual reports
to stockholders. (WC, CCT, OC) Compare
and contrast accounting methods used and
their impact on various financial
statements. (WC, CCT, QL, OC)
Narratives, both oral and written, on the
interpretation of annual reports and
supporting information. (CCT, WC, OC, IL,
QL)
Completion of problems and cases using
electronic spreadsheets. (WC, CCT, QL, IL)
To enhance analytical and critical thinking
skills for Accounting and Managerial
graduates so that students can apply
financial statement analysis to assess the
solvency, profitability, liquidity, and debt-
paying ability of a business.
Use ratio, trend and vertical analysis to
evaluate a company’s profitability and cash
flow ability. (CCT, QL, IL)
Complete an investor analysis and
expanded analysis. (CCT, QL, IL)
Research companies using online resources
to calculate ratios and compare them to
industry averages to make recommendations
for future action. (WC, QL, IL)
Communicate in writing and orally the
results of analysis. (WC, OC, QL)
To provide students with a comprehensive
exposure to developing the meaning of
Understand the interrelationship of the
measures used in assessing a business.
Completion of problems and cases using
electronic spreadsheets.
