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

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

Prerequisites BUS1AFB or FIN1FOF

Co-requisitesN/A

Incompatible subjects FIN3FSA

Equivalent subjectsN/A

Special conditionsN/A

Readings

Resource TypeTitleResource RequirementAuthor and YearPublisher
ReadingsBusiness Analysis and Valuation: Using Financial Statements, Text and CasesPrescribedPelepu & Healy (2013) 5th Ed.Cengage, ISBN 9781111972288

Graduate capabilities & intended learning outcomes

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

Activities:
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 (Writing,Speaking,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. 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.

Activities:
Individual and group 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 (Writing,Speaking,Quantitative Literacy)
Inquiry and Analytical Skills (Critical Thinking,Inquiry/Research)
Inquiry and Analytical Skills (Critical Thinking,Inquiry/Research)
Discipline -Specific Knowledge and Skills (Discipline-Specific Knowledge and Skills)

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.

Activities:
Individual and group 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 (Writing,Speaking,Quantitative Literacy)
Inquiry and Analytical Skills (Critical Thinking,Inquiry/Research)
Inquiry and Analytical Skills (Critical Thinking,Inquiry/Research)
Discipline -Specific Knowledge and Skills (Discipline-Specific Knowledge and Skills)

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.

Activities:
This task is designed to develop students' capabilities needed for an effective teamwork and communication in the workplace.
Related graduate capabilities and elements:
Personal and Professional Skills (Teamwork including leadership and working in groups,Ethical behaviour)
Personal and Professional Skills (Teamwork including leadership and working in groups,Ethical behaviour)
Discipline -Specific Knowledge and Skills (Discipline-Specific Knowledge and Skills)

Subject options

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Start date between: and    Key dates

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

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorKok-Boon Oh

Class requirements

Lecture Week: 08 - 23
One 2.0 hours lecture per week on weekdays during the day from week 08 to week 23 and delivered via face-to-face.

Tutorial Week: 09 - 23
One 1.0 hours tutorial per week on weekdays during the day from week 09 to week 23 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
Online and/or inclass formative assessment tasks (500-words equiv.)10 01, 02, 03, 04
1-hour mid-semester formative examination10 01, 02, 03
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 teamwork30 01, 02, 03, 04, 05
2-hour final examination50 01, 02, 03, 04

China (SiChuanUni), 2020, Semester 1, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorKok-Boon Oh

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*
Online and/or inclass formative assessment tasks (500-words equiv.)10 01, 02, 03, 04
1-hour mid-semester formative examination10 01, 02, 03
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 teamwork30 01, 02, 03, 04, 05
2-hour final examination50 01, 02, 03, 04

China (SiChuanUni), 2020, Semester 2, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorKok-Boon Oh

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% ILO*
Online and/or inclass formative assessment tasks (500-words equiv.)10 01, 02, 03, 04
1-hour mid-semester formative examination10 01, 02, 03
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 teamwork30 01, 02, 03, 04, 05
2-hour final examination50 01, 02, 03, 04

Melbourne, 2020, Semester 1, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorSafi Safiullah

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*
Online and/or inclass formative assessment tasks (500-words equiv.)10 01, 02, 03, 04
1-hour mid-semester formative examination10 01, 02, 03
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 teamwork30 01, 02, 03, 04, 05
2-hour final examination50 01, 02, 03, 04

Melbourne, 2020, Semester 2, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorSafi Safiullah

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% ILO*
Online and/or inclass formative assessment tasks (500-words equiv.)10 01, 02, 03, 04
1-hour mid-semester formative examination10 01, 02, 03
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 teamwork30 01, 02, 03, 04, 05
2-hour final examination50 01, 02, 03, 04

Sydney, 2020, Study Period 1, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorKok-Boon Oh

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*
Online and/or inclass formative assessment tasks (500-words equiv.)10 01, 02, 03, 04
1-hour mid-semester formative examination10 01, 02, 03
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 teamwork30 01, 02, 03, 04, 05
2-hour final examination50 01, 02, 03, 04

Sydney, 2020, Study Period 2, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorKok-Boon Oh

Class requirements

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.

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.

Assessments

Assessment elementComments% ILO*
Online and/or inclass formative assessment tasks (500-words equiv.)10 01, 02, 03, 04
1-hour mid-semester formative examination10 01, 02, 03
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 teamwork30 01, 02, 03, 04, 05
2-hour final examination50 01, 02, 03, 04

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

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorKok-Boon Oh

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*
Online and/or inclass formative assessment tasks (500-words equiv.)10 01, 02, 03, 04
1-hour mid-semester formative examination10 01, 02, 03
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 teamwork30 01, 02, 03, 04, 05
2-hour final examination50 01, 02, 03, 04

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

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorKok-Boon Oh

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% ILO*
Online and/or inclass formative assessment tasks (500-words equiv.)10 01, 02, 03, 04
1-hour mid-semester formative examination10 01, 02, 03
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 teamwork30 01, 02, 03, 04, 05
2-hour final examination50 01, 02, 03, 04