fin1fsa financial statement analysis
FINANCIAL STATEMENT ANALYSIS
FIN1FSA
2019
Credit points: 15
Subject outline
In this subject, you will examine financial statement analysis from the point of view of the primary users: managers, equity and credit analysts. You 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-ordinatorSafi Safiullah
Available to Study Abroad StudentsYes
Subject year levelYear Level 1 - UG
Exchange StudentsYes
Subject particulars
Subject rules
PrerequisitesN/A
Co-requisitesN/A
Incompatible subjects FIN3FSA
Equivalent subjectsN/A
Special conditionsN/A
Learning resources
Readings
| Resource Type | Title | Resource Requirement | Author and Year | Publisher |
|---|---|---|---|---|
| Readings | Business Analysis and Valuation: Using Financial Statements, Text and Cases | Prescribed | Pelepu & Healy (2013) 5th Ed. | Cengage, ISBN 9781111972288 |
Graduate capabilities & intended learning outcomes
01. Develop an understanding of the accounting, financial and economic theory on which the practice of financial analysis is founded.
- Activities:
- The exam is designed to motivate students to learn the discipline and test their comprehension of material taught in class. Individual and group case study/article based assignments with open-ended questions will test students comprehension of the discipline.
- Related graduate capabilities and elements:
- Literacies and Communication Skills(Quantitative Literacy)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
02. 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:
- The exam will test students' comprehension of material taught in class in this area and applying this knowledge in the assignments will reinforce their understanding of the real market.
- Related graduate capabilities and elements:
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
03. Develop the practical skills to collect, manage, and deconstruct a companys financial statements so as to extract meaningful information to guide relevant decisions.
- Activities:
- Individual and group live case study based assignments with open-ended questions will test students resourcefulness in collecting and using data for analysis to aid decision making.
- Related graduate capabilities and elements:
- Literacies and Communication Skills(Quantitative Literacy)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
04. Draw professional and empirical conclusions pertaining to the actual financial health of a company and the implications for a broad range of stakeholders.
- Activities:
- Individual and group live case study based assignments with open-ended questions and different market/industry scenarios will test students resourcefulness in collecting and using data for analysis for insights and decision making.
- Related graduate capabilities and elements:
- Literacies and Communication Skills(Quantitative Literacy)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
Subject options
Select to view your study options…
China (SiChuanUni), 2019, Semester 1, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorKok-Boon Oh
Class requirements
LectureWeek: 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.
TutorialWeek: 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 element | Comments | % | ILO* |
|---|---|---|---|
| One 2000-word project (individual assignment) | 30 | 01, 02, 03, 04 | |
| One 2-hour final examination (2000 word equivalent) | 40 | 01, 02, 03, 04 | |
| One group proposal (500 words) & report (2000 words) | Broadly equivalent to 500 words per student | 30 | 01, 02, 03, 04 |
China (SiChuanUni), 2019, Semester 2, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorKok-Boon Oh
Class requirements
LectureWeek: 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.
TutorialWeek: 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 element | Comments | % | ILO* |
|---|---|---|---|
| One 2000-word project (individual assignment) | 30 | 01, 02, 03, 04 | |
| One 2-hour final examination (2000 word equivalent) | 40 | 01, 02, 03, 04 | |
| One group proposal (500 words) & report (2000 words) | Broadly equivalent to 500 words per student | 30 | 01, 02, 03, 04 |
Melbourne, 2019, Semester 1, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorSafi Safiullah
Class requirements
LectureWeek: 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.
TutorialWeek: 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 element | Comments | % | ILO* |
|---|---|---|---|
| One 2000-word project (individual assignment) | 30 | 01, 02, 03, 04 | |
| One 2-hour final examination (2000 word equivalent) | 40 | 01, 02, 03, 04 | |
| One group proposal (500 words) & report (2000 words) | Broadly equivalent to 500 words per student | 30 | 01, 02, 03, 04 |
Melbourne, 2019, Semester 2, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorSafi Safiullah
Class requirements
LectureWeek: 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.
TutorialWeek: 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 element | Comments | % | ILO* |
|---|---|---|---|
| One 2000-word project (individual assignment) | 30 | 01, 02, 03, 04 | |
| One 2-hour final examination (2000 word equivalent) | 40 | 01, 02, 03, 04 | |
| One group proposal (500 words) & report (2000 words) | Broadly equivalent to 500 words per student | 30 | 01, 02, 03, 04 |
Sydney, 2019, Study Period 1, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorKok-Boon Oh
Class requirements
LectureWeek: 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.
TutorialWeek: 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 element | Comments | % | ILO* |
|---|---|---|---|
| One 2000-word project (individual assignment) | 30 | 01, 02, 03, 04 | |
| One 2-hour final examination (2000 word equivalent) | 40 | 01, 02, 03, 04 | |
| One group proposal (500 words) & report (2000 words) | Broadly equivalent to 500 words per student | 30 | 01, 02, 03, 04 |
Sydney, 2019, Study Period 2, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorKok-Boon Oh
Class requirements
LectureWeek: 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.
TutorialWeek: 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.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| One 2000-word project (individual assignment) | 30 | 01, 02, 03, 04 | |
| One 2-hour final examination (2000 word equivalent) | 40 | 01, 02, 03, 04 | |
| One group proposal (500 words) & report (2000 words) | Broadly equivalent to 500 words per student | 30 | 01, 02, 03, 04 |
Sydney, 2019, Study Period 3, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorNgan Nguyen
Class requirements
LectureWeek: 46
One 2.0 hours lecture per week on weekdays during the day in week 46 and delivered via face-to-face.
TutorialWeek: 47
One 1.0 hours tutorial per week on weekdays during the day in week 47 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| One 2000-word project (individual assignment) | 30 | 01, 02, 03, 04 | |
| One 2-hour final examination (2000 word equivalent) | 40 | 01, 02, 03, 04 | |
| One group proposal (500 words) & report (2000 words) | Broadly equivalent to 500 words per student | 30 | 01, 02, 03, 04 |
Vietnam (Hanoi University), 2019, Semester 1, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorKok-Boon Oh
Class requirements
LectureWeek: 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.
TutorialWeek: 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 element | Comments | % | ILO* |
|---|---|---|---|
| One 2000-word project (individual assignment) | 30 | 01, 02, 03, 04 | |
| One 2-hour final examination (2000 word equivalent) | 40 | 01, 02, 03, 04 | |
| One group proposal (500 words) & report (2000 words) | Broadly equivalent to 500 words per student | 30 | 01, 02, 03, 04 |
Vietnam (Hanoi University), 2019, Semester 2, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorKok-Boon Oh
Class requirements
LectureWeek: 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.
TutorialWeek: 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 element | Comments | % | ILO* |
|---|---|---|---|
| One 2000-word project (individual assignment) | 30 | 01, 02, 03, 04 | |
| One 2-hour final examination (2000 word equivalent) | 40 | 01, 02, 03, 04 | |
| One group proposal (500 words) & report (2000 words) | Broadly equivalent to 500 words per student | 30 | 01, 02, 03, 04 |