FINANCIAL STATEMENT ANALYSIS

FIN5FSA

2018

Credit points: 15

Subject outline

In this subject you will gain an advanced appreciation of financial statement analysis from the point of view of the primary users: equity and credit analysts. The subject provides you with an understanding of how financial statements are constructed in order to separate the economic process that generates the numbers from the accounting process that at times obfuscates them. Each topic is focussed on a specific area of analysis and the effect of differences in accounting methods and estimates on reported financial conditions, results of operations and financial ratios is highlighted. International accounting differences are discussed and relevant empirical research findings are considered.

SchoolLa Trobe Business School

Credit points15

Subject Co-ordinatorKok-Boon Oh

Available to Study Abroad StudentsNo

Subject year levelYear Level 5 - Masters

Exchange StudentsNo

Subject particulars

Subject rules

PrerequisitesN/A

Co-requisitesN/A

Incompatible subjectsN/A

Equivalent subjectsN/A

Special conditionsN/A

Readings

Resource TypeTitleResource RequirementAuthor and YearPublisher
ReadingsFinancial Reporting, Financial Statement Analysis and Valuation: A Strategic PerspectivePrescribedWhalen, Baginski & Bradshaw, 9th Ed., 2017Cengage ISBN 9781337614689

Graduate capabilities & intended learning outcomes

01. Analyse the differences which exist between accounting standards and their application in different countries, in particular the difference between US GAAP and IASB GAAP;

Activities:
Lectures and tutorials
Related graduate capabilities and elements:
Literacies and Communication Skills
Literacies and Communication Skills
Inquiry and Analytical Skills
Inquiry and Analytical Skills
Discipline -Specific Knowledge and Skills

02. Develop an understanding of the accounting, financial and economic theory on which the practice of financial analysis is founded;

Activities:
Lectures and tutorials
Related graduate capabilities and elements:
Literacies and Communication Skills
Literacies and Communication Skills
Inquiry and Analytical Skills
Inquiry and Analytical Skills
Personal and Professional Skills
Discipline -Specific Knowledge and Skills

03. Develop the practical skills required to deconstruct a company's financial statements so as to restate the accounts on a comparable basis with the accounts of other companies;

Activities:
Lectures, tutorials and research project
Related graduate capabilities and elements:
Literacies and Communication Skills
Literacies and Communication Skills
Inquiry and Analytical Skills
Discipline -Specific Knowledge and Skills

04. Develop the analytical thinking required to apply accounting theory and forensic skills to determining the actual financial state of a company on the one hand and to analysing empirical and theoretical problems in a scholarly manner on the other

Activities:
Lectures, tutorials and research project
Related graduate capabilities and elements:
Literacies and Communication Skills
Literacies and Communication Skills
Inquiry and Analytical Skills
Inquiry and Analytical Skills
Personal and Professional Skills
Personal and Professional Skills
Discipline -Specific Knowledge and Skills

Subject options

Select to view your study options…

Start date between: and    Key dates

Melbourne, 2018, Semester 1, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorKok-Boon Oh

Class requirements

Tutorial Week: 11 - 22
One 1.0 hours tutorial per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.

Lecture Week: 10 - 22
One 2.0 hours lecture per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
One 3-hour final examinationSummative assessment task. Hurdle requirement: Students must achieve at least 50% in the final examination as well as a total of 50% in the sum of the marks for all assessment tasks to pass the unit.60 01, 02, 03, 04
One group major research-based project, equivalent to 2,000 words per student.Summative assessment task.30 01, 03, 04
Five 200-word on-line tutorial quizzes, equivalent to 1,000 words in total per student.Summative assessment task.10 01, 03, 04

Sydney, 2018, Study Period 1, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorKok-Boon Oh

Class requirements

Tutorial Week: 11 - 22
One 1.0 hours tutorial per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.

Lecture Week: 10 - 22
One 2.0 hours lecture per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
One 3-hour final examinationSummative assessment task. Hurdle requirement: Students must achieve at least 50% in the final examination as well as a total of 50% in the sum of the marks for all assessment tasks to pass the unit.60 01, 02, 03, 04
One group major research-based project, equivalent to 2,000 words per student.Summative assessment task.30 01, 03, 04
Five 200-word on-line tutorial quizzes, equivalent to 1,000 words in total per student.Summative assessment task.10 01, 03, 04

Sydney, 2018, Study Period 2, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorKok-Boon Oh

Class requirements

Tutorial Week: 32 - 42
One 1.0 hours tutorial per week on weekdays during the day from week 32 to week 42 and delivered via face-to-face.

Lecture Week: 31 - 42
One 2.0 hours lecture per week on weekdays during the day from week 31 to week 42 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
One 3-hour final examinationSummative assessment task. Hurdle requirement: Students must achieve at least 50% in the final examination as well as a total of 50% in the sum of the marks for all assessment tasks to pass the unit.60 01, 02, 03, 04
One group major research-based project, equivalent to 2,000 words per student.Summative assessment task.30 01, 03, 04
Five 200-word on-line tutorial quizzes, equivalent to 1,000 words in total per student.Summative assessment task.10 01, 03, 04

Sydney, 2018, Study Period 3, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorKok-Boon Oh

Class requirements

Tutorial
One 1.0 hours tutorial per week on weekdays during the day and delivered via face-to-face.

Lecture
One 2.0 hours lecture per week on weekdays during the day and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
One 3-hour final examinationSummative assessment task. Hurdle requirement: Students must achieve at least 50% in the final examination as well as a total of 50% in the sum of the marks for all assessment tasks to pass the unit.60 01, 02, 03, 04
One group major research-based project, equivalent to 2,000 words per student.Summative assessment task.30 01, 03, 04
Five 200-word on-line tutorial quizzes, equivalent to 1,000 words in total per student.Summative assessment task.10 01, 03, 04

Vietnam, 2018, Week 40-47, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorKok-Boon Oh

Class requirements

Tutorial Week: 40 - 47
One 1.0 hours tutorial per week on any day including weekend during the day from week 40 to week 47 and delivered via face-to-face.

Lecture Week: 40 - 47
One 2.0 hours lecture per week on any day including weekend during the day from week 40 to week 47 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
One 3-hour final examinationSummative assessment task. Hurdle requirement: Students must achieve at least 50% in the final examination as well as a total of 50% in the sum of the marks for all assessment tasks to pass the unit.60 01, 02, 03, 04
One group major research-based project, equivalent to 2,000 words per student.Summative assessment task.30 01, 03, 04
Five 200-word on-line tutorial quizzes, equivalent to 1,000 words in total per student.Summative assessment task.10 01, 03, 04