FINANCIAL STATEMENT ANALYSIS

FIN3FSA

2014

Credit points: 15

Subject outline

In this subject, students will examine financial statement analysis form the point of view of the primary users: equity and credit analysts. Students will gain 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.

FacultyFaculty of Business, Economics and Law

Credit points15

Subject Co-ordinatorJudith Taylor

Available to Study Abroad StudentsYes

Subject year levelYear Level 3 - UG

Exchange StudentsYes

Subject particulars

Subject rules

Prerequisites ACC1AMD and FIN1FOF

Co-requisitesN/A

Incompatible subjectsN/A

Equivalent subjectsN/A

Special conditionsN/A

Readings

Resource TypeTitleResource RequirementAuthor and YearPublisher
ReadingsInternational financial statement analysisPrescribedRobinson, T., Van Gruening, Henry, Broihahn, M.HOBOKEN, N.J. JOHN WILEY, 2009
ReadingsInternational financial statement anlysis - WorkbookPrescribedRobinson, T., Van Gruening, Henry, Broihahn, M.HOBOKEN, N.J. JOHN WILEY, 2009
ReadingsThe Analysis and Use of Financial Statements. 3rd EditionRecommendedWhite G. I., Sondhi A. C. and Fried D.WILEY, 2003.

Subject options

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Start date between: and    Key dates

Melbourne, 2014, Semester 2, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorJudith Taylor

Class requirements

Lecture Week: 31 - 43
One 2.0 hours lecture per week on weekdays during the day from week 31 to week 43 and delivered via face-to-face.

Tutorial Week: 32 - 43
One 1.0 hours tutorial per week on weekdays during the day from week 32 to week 43 and delivered via face-to-face.

Assessments

Assessment elementComments%
One 2,500-word project ( individual assignment)30
One 3-hour final examination60
One small project (group assignment) 500 words10