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Financial Statement Analysis
UoS Code ACCT3013
Credit points 6
Offered Semester 1
Prerequisites (ACCT2011 or ACCT2001) and (FINC2011 or FINC2001)
Corequisites
Prohibitions ACCT3003
Assumed Knowledge
Additional Information
Lectures 3 hrs of lectures/tutorials per week
Assessment Tutorial participation; Mid-semester examination; Group case studies; Final examination.
Description Although the appropriate \\\'form\\\' of financial analysis depends largely on the specific context (e.g. equity investment, credit extension, analysis of supplier/customer health, competitor analysis, regulatory overview or intervention, valuation for takeover/restructuring), many of the techniques of financial analysis are common to each. A primary purpose of this course is to develop an understanding of these techniques, as well as the inherent difficulties in their application. Specific issues addressed include the analysis of business performance and disclosure, the analysis of earnings quality, cash flow assessment, credit worthiness and accounting-based valuation methods.