FINANCIAL STATEMENT ANALYSIS

FIN3FSA

2016

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.

SchoolLa Trobe Business School

Credit points15

Subject Co-ordinatorBala Balachandran

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

Learning resources

Readings

Resource TypeTitleResource RequirementAuthor and YearPublisher
ReadingsInternational Financial Statement Analysis (third edition)PrescribedRobinson, T.R., Henry, E. & Pirie, W.L. (2015)Somerset: Wiley.ISBN9781119029748
ReadingsInternational Financial Statement Analysis Workbook (third edition)PrescribedRobinson, T.R., Henry, E. & Pirie, W.L. (2015)Somerset: Wiley.
ReadingsThe Analysis and Use of Financial Statements. 3rd EditionRecommendedWhite G. I., Sondhi A. C. and Fried D.ISBN9781119029717

Graduate capabilities & intended learning outcomes

01. TBC

Activities:
TBC
Related graduate capabilities and elements:
Literacies and Communication Skills (Writing)

Subject options

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Start date between: and    Key dates

Melbourne, 2016, Semester 1, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorBala Balachandran

Class requirements

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.

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.

Assessments

Assessment elementComments% ILO*
One 2,500-word project ( individual assignment)30 01
One 3-hour final examination60
One small project (group assignment) 500 words10