HOLY SPIRIT UNIVERSITY OF KASLIK

Syllabus (Students)
2023-2024

I. Course Information

Academic unit Business School

Department Finance

Code FIN315

English Title Financial Analysis

French or Arabic Title Analyse Financière
(when applicable)

Type ✘C CTP TP P ✘ TD S TH

Pre-requisites ACT220

Co-requisites

Number of credits 3

Contact hours per week 3

Delivery Language: ✘ French English Arabic Other (specify):

Offered ✘ Fall ✘ Spring Summer

Current Semester 202410

CRN 10946

Class Schedule MF- 09H30 – 10H45

II. Course Instructor

Name and Title Dr Jeanne KASPARD

Category Full-time ✘ Part-time

Office

Email / Teams jeannekaspard@usek.edu.lb

Replies are to be expected within the following 2 working days

Office hours

III. Course prerequisite knowledge and skills

The content of this course follows an approach based on the annual accounts including the study of the
income statement, the study of time record, plus the study of changes in positions between two periods.
Students should have basic knowledge in Financial Accounting II.

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 HOLY SPIRIT UNIVERSITY OF KASLIK

Syllabus (Students)
2023-2024

IV. Course Core Information

Course Description
This course will help students get an advanced knowledge and understanding of how to use financial
information to value and analyze firms using the financial statements as well as projecting financials into the
future.

This course is a business core course for students enrolled in the undergraduate Audit, Finance, Management,
Marketing and Business Computing programs.

Course Goals
The course aims to enable students to deepen their knowledge in financial analysis. Principles of analysis are
illustrated through the extensive use of actual corporate financial statements. The course will provide a
framework for financial statement analysis in a user-oriented context.

Delivery Mode
Blended
The teaching strategy and approach for this course adopt a hybrid model, combining online asynchronous
sessions with on-campus face-to-face delivery. This blended approach aims to provide students with a flexible
and engaging learning experience while leveraging the benefits of both online and in-person interactions. The
course content and materials are accessible through an interactive platform. Students can access the online
content at their own pace, allowing them to review and reinforce concepts at their convenience.

V. Course Learning Outcomes (LOs)

Enter all learning outcomes for the course (minimum 3, maximum 6). These may be mandated by the
department. All learning outcomes should be measurable. Use “Action Words” as per the institutional
guidelines: Writing Learning Outcomes.

A la fin du cours, l’étudiant doit être capable :

1. De transformer les informations comptables en informations financières
2. D’appliquer les concepts techniques d’analyse financière
3. D’évaluer la rentabilité financière de l’entreprise, la situation financière et l’efficacité de l’exploitation
4. Analyser la performance globale de l’entreprise

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 HOLY SPIRIT UNIVERSITY OF KASLIK

Syllabus (Students)
2023-2024

VI. Course General Requirements

Writing Requirements
Students must be able to write precisely and coherently on the course topics in a manner that is
comprehensible for the reader. Examples of such writing can be found in published papers, manuals,
textbooks, and expository articles aimed at non-expert audiences.

Add any specific requirements related to your course.

Oral Requirements
Students must be able to express their thoughts clearly, pronounce correctly, listen actively, and participate
effectively in discussions. Presentation skills, such as organization, confident delivery, and engaging the
audience, are also important. Students should be adaptable in their communication style, open to different
viewpoints, and demonstrate critical thinking skills.

Add any specific requirements related to your course.

Technical Requirements
Students should have basic computer literacy, including proficiency in word processing, internet research, and
email communication. Additionally, depending on the field, students may need specific technical skills like
programming, data analysis, laboratory techniques, or software proficiency.

The minimum technical skills required vary depending on the program or field of study. Students may need specific technical skills like
programming, data analysis, laboratory techniques, or software proficiency. Add any specific requirements related to your course.

VII. Course Timetable and detailed schedule

Timetable
Topic Course LO(s) Assessment Activities Learning Activities
Week
Chapitre 1 : Lectures
Test 1
Introduction à Exercise solving
1 LO1 Midterm
l’analyse Problem solving
Financière
Chapitre 2: Le Lectures
Test 1
compte Résultat Exercise solving
2 LO1 Midterm
Problem solving

Chapitre 3 : Les Lectures

Test 1
soldes Exercise solving
3-4-5 LO2 Midterm
intermédiaires de Problem solving
gestion
5-6 La Capacité LO2 Test 1 Lectures
d’autofinancement Midterm Exercise solving
Final Problem solving

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 HOLY SPIRIT UNIVERSITY OF KASLIK

Syllabus (Students)
2023-2024

7 Midterm Exam
Chapitre 4: Les Lectures
Test 2
ratios d’activité Exercise solving
8 Final
Problem solving

Chapitre 5: Rappel Lectures

Test 2
sur le bilan Exercise solving
9 LO1 Final
Problem solving

Chapitre 6: Le bilan Lectures

Test 2
10-11- fonctionnel Exercise solving
LO3 and LO4 Final
12 Problem solving

Chapitre 7: Ratios Lectures

Test 2
de structure Exercise solving
13-14 LO3 and LO4 Final
financière et ratios Problem solving
de rotation
15 Final Exam

Schedule of Holidays, Make-up Sessions, Evaluations dates and Deadlines for Assignments.
USEK Academic calendar can be found at www.usek.edu.lb.

Wee
Month Date Day Specific Announcement
k
1 September 4 Monday Start of Classes
2 September 11 Week with regular classes
3 September 18 Week with regular classes
Date to be
4 Quiz 1 - Week with regular classes
announced
5 October 2 Week with regular classes
6 October 9 Week with regular classes
7 October 16 Week with regular classes
Date to be Octobe
8 Midterm Exam
announced r 23-27
9 October 30 Week with regular classes
10 November 6 Week with regular classes
11 November 13 Week with regular classes
Date to be
12 Quiz 2 - Week with regular classes
announced
13 November 27 Week with regular classes
14 December 8 Friday End of classes
15 Final Exams

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 HOLY SPIRIT UNIVERSITY OF KASLIK

Syllabus (Students)
2023-2024

VIII. Course Material

Required Texts DCG6 – Finance d’entreprise – Sup’Foucher

Supplemental References

Required Materials

IX. Course Grading System

Provide information about each assignment and assessment activity and specify their weight in the overall grade.

Assessment Modality Material Content Time Weight

Test 1 On campus, on paper Chapters: 1, 2, 3 MCQs and Exercises 20 mn 10%
Test 2 On campus, on paper Chapters: 4, 5, 6 et 7 MCQs and Exercises 20 mn 10%
Midterm On campus, on paper Chapters: 1, 2 and 3 MCQs and Exercises 60 mn 30%
Final On campus, on paper Chapters: 3, 4, 5, 6 et MCQs and Exercises 90 mn 40%
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Participation 10%

All course grades will be regularly shared with students, preferably on the e-learning platform.
The course final examinations date will be published by the Registrar Office in due time. No test or examination
shall be given during the last two weeks before the regular examination period.

Passing grade
A minimum grade of 60 is required for this course.
The Grading policy can be found in the Academic Rules and Regulations published on the website.

Grading criteria

Grading Criteria (Total = 100%)

10% Attendance and active participation

20% Quizzes
30% Midterm
40% Final exam

X. Course Policies and Support to students

The USEK Academic Rules and Regulations is the official document of record concerning academic programs
and regulations. It can be found at www.usek.edu.lb .

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 HOLY SPIRIT UNIVERSITY OF KASLIK

Syllabus (Students)
2023-2024

Class attendance policy

Students can, for valid and justified reasons, be absent for a number of teaching hours equal to three teaching
weeks (20% of the course’s number of hours, i.e., 9 hours = 6 sessions of an hour and 15 minutes each).
However, they are responsible for learning material covered in class and will fail all graded class activities
(quizzes, tests, presentations, discussions, etc.) organized during these absences.
Students who exceed the authorized limit of absences will not be allowed to sit for their final exam. They
must officially withdraw from the course before the official deadline, otherwise, they will be given the grade
FW (Fail to Withdraw).
Students with an excused absence will be permitted to make up coursework or complete an equivalent
assignment agreed upon with the instructor.

Absence to Mid-term and final exam

A student who does not show up for the Mid-term and final exams, for any reason, is given, by the teacher, a
failing grade of zero. If this absence is due to special justifiable circumstances, such as:
 Death of a family member or relative.
 Hospitalization, attested by a medical report from the hospital.
 Tested positive to COVID‐19, attested by a PCR test with a QR code.
 Serious accident, attested by an official report from a sworn expert.
Then the student can present a petition with supporting documents at the Student Affairs Office within the 24
hours following the missed exam. The request will be accepted for a valid justification or in case of a
recurrence. A student who has shown up for the exam cannot, in any case, present a petition for a make-up
exam.
The Mid-term and final exams policy can be found at www.usek.edu.lb .

Late Submission
Assignments are expected to be submitted by the designated deadlines. Late submissions may result in grade
penalties unless prior arrangements have been made with the instructor.

Academic Integrity
Plagiarism and any form of academic dishonesty are strictly prohibited. All work submitted must be your own,
unless otherwise specified.
Students are expected to practice the highest possible standards of academic integrity. Any deviation from
this expectation will result in an academic penalty of the student failing the assignment and may result in
additional disciplinary measures. This includes, but not limited to, improper citation of sources, using another
student's work, and any other form of academic misrepresentation. Suspicions of use of artificial intelligence
aids will be considered as alleged violations of Cheating.
The Academic Integrity policy can be found at www.usek.edu.lb .

Netiquette
Students are expected to communicate with each other and with the instructor in a learning community. They
are expected to be respectful, polite, and knowledgeable during oral and written communication and when
posting to the class discussion forums.

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 HOLY SPIRIT UNIVERSITY OF KASLIK

Syllabus (Students)
2023-2024

Course Evaluation Survey

Completion of the online course evaluation survey is required. Students will not be able to access their course
grade until they have completed the course evaluation.

Arrangements for Students with Special Needs

USEK empowers students to manage challenges and limitations imposed by special needs. Students with
disabilities are encouraged to contact the Access Office by sending an email to accessoffice@usek.edu.lb, for
any accommodation needed to fulfill course requirements (within the first week of the semester).

Writing Center
The USEK Writing Center offers writing assistance to students. Its main mission is to develop their writing skills
and provide free writing support for students of all levels and at any stage of the writing process by offering
in-person consultations during which writers can brainstorm ideas, adopt different writing approaches and
strategies, and receive feedback from a well-trained tutor. For assistance student are encouraged to contact
the center by sending an email to writingcenter@usek.edu.lb.

Technical Support
The Enterprise and Information Technology Services (EITS) at USEK provides essential assistance to students
for resolving technical issues and ensuring smooth access to digital resources. It offers guidance and
troubleshooting for hardware and software problems, assists with network connectivity, and helps students
navigate learning management systems and online platforms.

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