FINANCIAL STATEMENT ANALYSIS

FIN1FSA

2021

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/Exchange StudentsYes

Subject year levelYear Level 1 - UG

Available as ElectiveNo

Learning ActivitiesIndividual 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.

Capstone subjectNo

Subject particulars

Subject rules

PrerequisitesBUS1AFB OR FIN1FOF

Co-requisitesN/A

Incompatible subjectsFIN3FSA

Equivalent subjectsN/A

Quota Management StrategyN/A

Quota-conditions or rulesN/A

Special conditionsN/A

Minimum credit point requirementN/A

Assumed knowledgeN/A

Readings

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

Resource TypePrescribed

Resource RequirementN/A

AuthorPelepu & Healy

Year2013

Edition/Volume5

PublisherCengage

ISBN9781111972288

Chapter/article titleN/A

Chapter/issueN/A

URLN/A

Other descriptionN/A

Source locationN/A

Career Ready

Career-focusedNo

Work-based learningNo

Self sourced or Uni sourcedN/A

Entire subject or partial subjectN/A

Total hours/days requiredN/A

Location of WBL activity (region)N/A

WBL addtional requirementsN/A

Graduate capabilities & intended learning outcomes

Graduate Capabilities

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.

Subject options

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Start date between: and    Key dates

Melbourne (Bundoora), 2021, Semester 1, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorSafi Safiullah

Class requirements

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

Assessments

Assessment elementCommentsCategoryContributionHurdle% ILO*

Online and/or in class formative assessment tasks (500-words equiv.)

N/AOtherIndividualNo10 SILO1, SILO2, SILO3, SILO4

1-hour mid-semester formative examination

N/AOtherIndividualNo10 SILO1, SILO2, SILO3

One 1,000-word per student group assignment and presentation The weighting of this assessment task will comprise 20% for the report and 10% for the presentation and teamwork

N/AAssignmentIndividualNo30 SILO1, SILO2, SILO3, SILO4, SILO5

2-hour final examination

N/ACentral examIndividualNo50 SILO1, SILO2, SILO3, SILO4

China (Si Chuan Uni), 2021, Semester 1, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorSafi Safiullah

Class requirements

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

Assessments

Assessment elementCommentsCategoryContributionHurdle% ILO*

Online and/or in class formative assessment tasks (500-words equiv.)

N/AOtherIndividualNo10 SILO1, SILO2, SILO3, SILO4

1-hour mid-semester formative examination

N/AOtherIndividualNo10 SILO1, SILO2, SILO3

One 1,000-word per student group assignment and presentation The weighting of this assessment task will comprise 20% for the report and 10% for the presentation and teamwork

N/AAssignmentIndividualNo30 SILO1, SILO2, SILO3, SILO4, SILO5

2-hour final examination

N/ACentral examIndividualNo50 SILO1, SILO2, SILO3, SILO4

Sydney, 2021, Semester 1, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorSafi Safiullah

Class requirements

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

Assessments

Assessment elementCommentsCategoryContributionHurdle% ILO*

Online and/or in class formative assessment tasks (500-words equiv.)

N/AOtherIndividualNo10 SILO1, SILO2, SILO3, SILO4

1-hour mid-semester formative examination

N/AOtherIndividualNo10 SILO1, SILO2, SILO3

One 1,000-word per student group assignment and presentation The weighting of this assessment task will comprise 20% for the report and 10% for the presentation and teamwork

N/AAssignmentIndividualNo30 SILO1, SILO2, SILO3, SILO4, SILO5

2-hour final examination

N/ACentral examIndividualNo50 SILO1, SILO2, SILO3, SILO4

Vietnam (Hanoi University), 2021, Semester 1, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorSafi Safiullah

Class requirements

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

Assessments

Assessment elementCommentsCategoryContributionHurdle% ILO*

Online and/or in class formative assessment tasks (500-words equiv.)

N/AOtherIndividualNo10 SILO1, SILO2, SILO3, SILO4

1-hour mid-semester formative examination

N/AOtherIndividualNo10 SILO1, SILO2, SILO3

One 1,000-word per student group assignment and presentation The weighting of this assessment task will comprise 20% for the report and 10% for the presentation and teamwork

N/AAssignmentIndividualNo30 SILO1, SILO2, SILO3, SILO4, SILO5

2-hour final examination

N/ACentral examIndividualNo50 SILO1, SILO2, SILO3, SILO4

Melbourne (Bundoora), 2021, Semester 2, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorSafi Safiullah

Class requirements

LectureWeek: 30 - 42
One 2.00 h lecture per week on weekdays during the day from week 30 to week 42 and delivered via face-to-face.

TutorialWeek: 31 - 42
One 1.00 h tutorial per week on weekdays during the day from week 31 to week 42 and delivered via face-to-face.

Assessments

Assessment elementCommentsCategoryContributionHurdle% ILO*

Online and/or in class formative assessment tasks (500-words equiv.)

N/AOtherIndividualNo10 SILO1, SILO2, SILO3, SILO4

1-hour mid-semester formative examination

N/AOtherIndividualNo10 SILO1, SILO2, SILO3

One 1,000-word per student group assignment and presentation The weighting of this assessment task will comprise 20% for the report and 10% for the presentation and teamwork

N/AAssignmentIndividualNo30 SILO1, SILO2, SILO3, SILO4, SILO5

2-hour final examination

N/ACentral examIndividualNo50 SILO1, SILO2, SILO3, SILO4

China (Si Chuan Uni), 2021, Semester 2, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorSafi Safiullah

Class requirements

LectureWeek: 30 - 42
One 2.00 h lecture per week on weekdays during the day from week 30 to week 42 and delivered via face-to-face.

TutorialWeek: 31 - 42
One 1.00 h tutorial per week on weekdays during the day from week 31 to week 42 and delivered via face-to-face.

Assessments

Assessment elementCommentsCategoryContributionHurdle% ILO*

Online and/or in class formative assessment tasks (500-words equiv.)

N/AOtherIndividualNo10 SILO1, SILO2, SILO3, SILO4

1-hour mid-semester formative examination

N/AOtherIndividualNo10 SILO1, SILO2, SILO3

One 1,000-word per student group assignment and presentation The weighting of this assessment task will comprise 20% for the report and 10% for the presentation and teamwork

N/AAssignmentIndividualNo30 SILO1, SILO2, SILO3, SILO4, SILO5

2-hour final examination

N/ACentral examIndividualNo50 SILO1, SILO2, SILO3, SILO4

Sydney, 2021, Semester 2, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorSafi Safiullah

Class requirements

LectureWeek: 30 - 42
One 2.00 h lecture per week on weekdays during the day from week 30 to week 42 and delivered via face-to-face.

TutorialWeek: 31 - 41
One 1.00 h tutorial per week on weekdays during the day from week 31 to week 41 and delivered via face-to-face.

Assessments

Assessment elementCommentsCategoryContributionHurdle% ILO*

Online and/or in class formative assessment tasks (500-words equiv.)

N/AOtherIndividualNo10 SILO1, SILO2, SILO3, SILO4

1-hour mid-semester formative examination

N/AOtherIndividualNo10 SILO1, SILO2, SILO3

One 1,000-word per student group assignment and presentation The weighting of this assessment task will comprise 20% for the report and 10% for the presentation and teamwork

N/AAssignmentIndividualNo30 SILO1, SILO2, SILO3, SILO4, SILO5

2-hour final examination

N/ACentral examIndividualNo50 SILO1, SILO2, SILO3, SILO4

Vietnam (Hanoi University), 2021, Semester 2, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorSafi Safiullah

Class requirements

LectureWeek: 30 - 42
One 2.00 h lecture per week on weekdays during the day from week 30 to week 42 and delivered via face-to-face.

TutorialWeek: 31 - 42
One 1.00 h tutorial per week on weekdays during the day from week 31 to week 42 and delivered via face-to-face.

Assessments

Assessment elementCommentsCategoryContributionHurdle% ILO*

Online and/or in class formative assessment tasks (500-words equiv.)

N/AOtherIndividualNo10 SILO1, SILO2, SILO3, SILO4

1-hour mid-semester formative examination

N/AOtherIndividualNo10 SILO1, SILO2, SILO3

One 1,000-word per student group assignment and presentation The weighting of this assessment task will comprise 20% for the report and 10% for the presentation and teamwork

N/AAssignmentIndividualNo30 SILO1, SILO2, SILO3, SILO4, SILO5

2-hour final examination

N/ACentral examIndividualNo50 SILO1, SILO2, SILO3, SILO4

China (ECNU), 2021, Week 08-23, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorSafi Safiullah

Class requirements

LectureWeek: 8 - 23
One 2.00 h 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 h tutorial per week on weekdays during the day from week 9 to week 23 and delivered via face-to-face.

Assessments

Assessment elementCommentsCategoryContributionHurdle% ILO*

Online and/or in class formative assessment tasks (500-words equiv.)

N/AOtherIndividualNo10 SILO1, SILO2, SILO3, SILO4

1-hour mid-semester formative examination

N/AOtherIndividualNo10 SILO1, SILO2, SILO3

One 1,000-word per student group assignment and presentation The weighting of this assessment task will comprise 20% for the report and 10% for the presentation and teamwork

N/AAssignmentIndividualNo30 SILO1, SILO2, SILO3, SILO4, SILO5

2-hour final examination

N/ACentral examIndividualNo50 SILO1, SILO2, SILO3, SILO4