FINANCIAL STATEMENT ANALYSIS

FIN1FSA

2020

Credit points: 15

Subject outline

Financial statements describe the business activities and financial performance of a business. Financial analysts use this information to analyse the financial health and investment value of the business. In this subject, you will gain an understanding of how financial statements are constructed in order to distinguish the economic process that generates the values from the accounting process that at times conceals them. You will develop the skills to analyse each of the major financial statements and to build a spreadsheet financial model of the business. In doing so you will not only learn how to analyse the financial performance of the business, but also how to evaluate the quality of the financial information provided in the financial statements, which describes it. International accounting differences are discussed, and relevant research findings are considered

School: La Trobe Business School (Pre 2022)

Credit points: 15

Subject Co-ordinator: Md Safiullah

Available to Study Abroad/Exchange Students: Yes

Subject year level: Year Level 1 - UG

Exchange Students: No

Available as Elective: No

Learning Activities: N/A

Capstone subject: No

Subject particulars

Subject rules

Prerequisites: FIN1FOF OR BUS1AFB

Co-requisites: N/A

Incompatible subjects: FIN3FSA

Equivalent subjects: N/A

Quota Management Strategy: N/A

Quota-conditions or rules: N/A

Special conditions: N/A

Minimum credit point requirement: N/A

Assumed knowledge: N/A

Learning resources

Business Analysis and Valuation: Using Financial Statements, Text and Cases

Resource Type: Book

Resource Requirement: Prescribed

Author: Pelepu & Healy

Year: 2013

Edition/Volume: N/A

Publisher: Cengage,

ISBN: 9781111972288

Chapter/article title: N/A

Chapter/issue: N/A

URL: N/A

Other description: N/A

Source location: N/A

Career Ready

Career-focused: No

Work-based learning: No

Self sourced or Uni sourced: N/A

Entire subject or partial subject: N/A

Total hours/days required: N/A

Location of WBL activity (region): N/A

WBL addtional requirements: N/A

Graduate capabilities & intended learning outcomes

Graduate Capabilities

COMMUNICATION - Communicating and Influencing

DISCIPLINE KNOWLEDGE AND SKILLS

INQUIRY AND ANALYSIS - Critical Thinking and Problem Solving

INQUIRY AND ANALYSIS - Research and Evidence-Based Inquiry

PERSONAL AND PROFESSIONAL - Ethical and Social Responsibility

PERSONAL AND PROFESSIONAL - Leadership and Teamwork

Intended Learning Outcomes

01. Explain the accounting, financial and economic theory on which the practice of financial analysis is founded.

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.

03. Demonstrate the skills, of a financial analyst, to source, deconstruct, and analyse, utilising appropriate digital tools, a company's financial statements, so as to extract meaningful information to guide relevant decisions.

04. Contribute effectively to the success of a research team established to analyse and evaluate the financial health of a company, in a manner consistent with the professional standards and code of conduct.

05. Present, in written and oral form, the team's financial analysis of a company and be able to explain your professional and empirical conclusions as to the implications of such analysis for stakeholders.

Melbourne (Bundoora), 2020, Semester 1, Day

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Enrolment information: N/A

Subject Instance Co-ordinator: Md Safiullah

Class requirements

LectureWeek: 10 - 22
One 2.00 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 1.00 hour tutorial per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.

Assessments

Assessment element	Comments	Category	Contribution	Hurdle	%	ILO*
Online and/or in class formative assessment tasks (500-words equiv.)	N/A	N/A	N/A	No	10	SILO1, SILO2, SILO3, SILO4
1-hour mid-semester formative examination	N/A	N/A	N/A	No	10	SILO1, SILO2, SILO3
One 1,000-word per student group assignment and presentationThe weighting of this assessment task will comprise 20% for the report and 10% for the presentation and teamwork	N/A	N/A	N/A	No	30	SILO1, SILO2, SILO3, SILO4, SILO5
2-hour final examination	N/A	N/A	N/A	No	50	SILO1, SILO2, SILO3, SILO4

China (Si Chuan Uni), 2020, Semester 1, Day

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Enrolment information: N/A

Subject Instance Co-ordinator: Kok-Boon Oh

Class requirements

LectureWeek: 10 - 22
One 2.00 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 1.00 hour tutorial per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.

Assessments

Assessment element	Comments	Category	Contribution	Hurdle	%	ILO*
Online and/or in class formative assessment tasks (500-words equiv.)	N/A	N/A	N/A	No	10	SILO1, SILO2, SILO3, SILO4
1-hour mid-semester formative examination	N/A	N/A	N/A	No	10	SILO1, SILO2, SILO3
One 1,000-word per student group assignment and presentationThe weighting of this assessment task will comprise 20% for the report and 10% for the presentation and teamwork	N/A	N/A	N/A	No	30	SILO1, SILO2, SILO3, SILO4, SILO5
2-hour final examination	N/A	N/A	N/A	No	50	SILO1, SILO2, SILO3, SILO4

Vietnam (Hanoi University), 2020, Semester 1, Day

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Enrolment information: N/A

Subject Instance Co-ordinator: Kok-Boon Oh

Class requirements

LectureWeek: 10 - 22
One 2.00 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 1.00 hour tutorial per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.

Assessments

Assessment element	Comments	Category	Contribution	Hurdle	%	ILO*
Online and/or in class formative assessment tasks (500-words equiv.)	N/A	N/A	N/A	No	10	SILO1, SILO2, SILO3, SILO4
1-hour mid-semester formative examination	N/A	N/A	N/A	No	10	SILO1, SILO2, SILO3
One 1,000-word per student group assignment and presentationThe weighting of this assessment task will comprise 20% for the report and 10% for the presentation and teamwork	N/A	N/A	N/A	No	30	SILO1, SILO2, SILO3, SILO4, SILO5
2-hour final examination	N/A	N/A	N/A	No	50	SILO1, SILO2, SILO3, SILO4

Melbourne (Bundoora), 2020, Semester 2, Day

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Enrolment information: N/A

Subject Instance Co-ordinator: Md Safiullah

Class requirements

LectureWeek: 31 - 43
One 2.00 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 1.00 hour tutorial per week on weekdays during the day from week 32 to week 43 and delivered via face-to-face.

Assessments

Assessment element	Comments	Category	Contribution	Hurdle	%	ILO*
Online and/or in class formative assessment tasks (500-words equiv.)	N/A	N/A	N/A	No	10	SILO1, SILO2, SILO3, SILO4
1-hour mid-semester formative examination	N/A	N/A	N/A	No	10	SILO1, SILO2, SILO3
One 1,000-word per student group assignment and presentationThe weighting of this assessment task will comprise 20% for the report and 10% for the presentation and teamwork	N/A	N/A	N/A	No	30	SILO1, SILO2, SILO3, SILO4, SILO5
2-hour final examination	N/A	N/A	N/A	No	50	SILO1, SILO2, SILO3, SILO4

China (Si Chuan Uni), 2020, Semester 2, Day

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Enrolment information: N/A

Subject Instance Co-ordinator: Kok-Boon Oh

Class requirements

LectureWeek: 31 - 43
One 2.00 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 1.00 hour tutorial per week on weekdays during the day from week 32 to week 43 and delivered via face-to-face.

Assessments

Assessment element	Comments	Category	Contribution	Hurdle	%	ILO*
Online and/or in class formative assessment tasks (500-words equiv.)	N/A	N/A	N/A	No	10	SILO1, SILO2, SILO3, SILO4
1-hour mid-semester formative examination	N/A	N/A	N/A	No	10	SILO1, SILO2, SILO3
One 1,000-word per student group assignment and presentationThe weighting of this assessment task will comprise 20% for the report and 10% for the presentation and teamwork	N/A	N/A	N/A	No	30	SILO1, SILO2, SILO3, SILO4, SILO5
2-hour final examination	N/A	N/A	N/A	No	50	SILO1, SILO2, SILO3, SILO4

Vietnam (Hanoi University), 2020, Semester 2, Day

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Enrolment information: N/A

Subject Instance Co-ordinator: Kok-Boon Oh

Class requirements

LectureWeek: 31 - 43
One 2.00 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 1.00 hour tutorial per week on weekdays during the day from week 32 to week 43 and delivered via face-to-face.

Assessments

Assessment element	Comments	Category	Contribution	Hurdle	%	ILO*
Online and/or in class formative assessment tasks (500-words equiv.)	N/A	N/A	N/A	No	10	SILO1, SILO2, SILO3, SILO4
1-hour mid-semester formative examination	N/A	N/A	N/A	No	10	SILO1, SILO2, SILO3
One 1,000-word per student group assignment and presentationThe weighting of this assessment task will comprise 20% for the report and 10% for the presentation and teamwork	N/A	N/A	N/A	No	30	SILO1, SILO2, SILO3, SILO4, SILO5
2-hour final examination	N/A	N/A	N/A	No	50	SILO1, SILO2, SILO3, SILO4

Sydney, 2020, Study period 1, Day

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Enrolment information: N/A

Subject Instance Co-ordinator: Kok-Boon Oh

Class requirements

LectureWeek: 10 - 22
One 2.00 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 1.00 hour tutorial per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.

Assessments

Assessment element	Comments	Category	Contribution	Hurdle	%	ILO*
Online and/or in class formative assessment tasks (500-words equiv.)	N/A	N/A	N/A	No	10	SILO1, SILO2, SILO3, SILO4
1-hour mid-semester formative examination	N/A	N/A	N/A	No	10	SILO1, SILO2, SILO3
One 1,000-word per student group assignment and presentationThe weighting of this assessment task will comprise 20% for the report and 10% for the presentation and teamwork	N/A	N/A	N/A	No	30	SILO1, SILO2, SILO3, SILO4, SILO5
2-hour final examination	N/A	N/A	N/A	No	50	SILO1, SILO2, SILO3, SILO4

Sydney, 2020, Study period 2, Day

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Enrolment information: N/A

Subject Instance Co-ordinator: Kok-Boon Oh

Class requirements

LectureWeek: 31 - 42
One 2.00 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 1.00 hour tutorial per week on weekdays during the day from week 32 to week 42 and delivered via face-to-face.

Assessments

Assessment element	Comments	Category	Contribution	Hurdle	%	ILO*
Online and/or in class formative assessment tasks (500-words equiv.)	N/A	N/A	N/A	No	10	SILO1, SILO2, SILO3, SILO4
1-hour mid-semester formative examination	N/A	N/A	N/A	No	10	SILO1, SILO2, SILO3
One 1,000-word per student group assignment and presentationThe weighting of this assessment task will comprise 20% for the report and 10% for the presentation and teamwork	N/A	N/A	N/A	No	30	SILO1, SILO2, SILO3, SILO4, SILO5
2-hour final examination	N/A	N/A	N/A	No	50	SILO1, SILO2, SILO3, SILO4

China (ECNU), 2020, Week 08-23, Day

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Enrolment information: N/A

Subject Instance Co-ordinator: Kok-Boon Oh

Class requirements

LectureWeek: 8 - 23
One 2.00 hours lecture per week on weekdays during the day from week 8 to week 23 and delivered via face-to-face.

TutorialWeek: 9 - 23
One 1.00 hour tutorial per week on weekdays during the day from week 9 to week 23 and delivered via face-to-face.

Assessments

Assessment element	Comments	Category	Contribution	Hurdle	%	ILO*
Online and/or in class formative assessment tasks (500-words equiv.)	N/A	N/A	N/A	No	10	SILO1, SILO2, SILO3, SILO4
1-hour mid-semester formative examination	N/A	N/A	N/A	No	10	SILO1, SILO2, SILO3
One 1,000-word per student group assignment and presentationThe weighting of this assessment task will comprise 20% for the report and 10% for the presentation and teamwork	N/A	N/A	N/A	No	30	SILO1, SILO2, SILO3, SILO4, SILO5
2-hour final examination	N/A	N/A	N/A	No	50	SILO1, SILO2, SILO3, SILO4