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AC.F606: Financial Statement Analysis


Department: Accounting and Finance NCF Level: FHEQ/QCF/NQF7//RQF7
Study Level: Postgraduate (Masters level) Credit Points: 15
Start Date: 14-01-2019 End Date: 12-04-2019
Available for Online Enrolment?: N Enrolment Restriction: Fully available to all students
Module Convenor: Dr Z Gao

Syllabus Rules and Pre-requisites

CMod description

  • By the end of this module, students should be familiar with:

    • qualitative characteristics of accounting information
    • standard techniques, including the analysis of financial ratios, for drawing inferences from information in published financial statements
    • theory underlying the use of accounting numbers in the valuation of businesses, and practical application of accounting-based valuation techniques
    • methods of using financial statement data in the prediction of financial distress
    • issues related to the analysis of financial statements in the context of mergers and acquisitions.

     

Curriculum Design: Outline Syllabus

  • This module familiarises students with techniques for evaluating corporate performance and valuing businesses on the basis of published accounting information. Topics covered include qualitative characteristics of accounting information, financial ratios, the theory and practice of accounting-based valuation, financial distress, issues related to mergers and acquisitions. Approximately 50% of the contact hours for the module comprises lectures aimed at providing the theoretical underpinnings of the subject. The remaining contact hours are devoted to cases aimed at equipping students with practical skills in financial statement analysis.
  • 75% Exam
  • 25% Coursework

Educational Aims: Subject Specific: Knowledge, Understanding and Skills

  • The objective of this module is to provide students with the tools necessary to enable them to draw inferences from financial statements about the performance of businesses and the value of businesses.

    The early part of the module is devoted to valuation models, principally accounting-based valuation models, and this provides a framework within which analysis of financial statement information for valuation purposes can be carried out.  The latter part of the module is devoted to analysis of financial statement information and the use of such information in forecasting for valuation purposes.

Learning Outcomes: Subject Specific: Knowledge, Understanding and Skills

  • By the end of this module, students should be familiar with:

     

    -        qualitative characteristics of accounting information

    -        standard techniques, including the analysis of financial ratios, for drawing inferences from information in published financial statements

    -        theory underlying the use of accounting numbers in the valuation of businesses, and practical application of accounting-based valuation techniques

    -        methods of using financial statement data in the prediction of financial distress

    -        issues related to the analysis of financial statements in the context of mergers and acquisitions.

Contact Information

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