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Financial Statement Analysis
UoS Code ACCT6003
Credit points 6
Offered Semester 1 and Semester 2
Prerequisites ACCT5001 and FINC5001
Corequisites
Prohibitions
Assumed Knowledge
Additional Information
Lectures 1 x 3hr class per week
Assessment Group case studies; Mid-semester examination; Final examination.
Description This unit helps students to develop an understanding of the techniques of financial statement analysis in various contexts, for example: equity investment; credit evaluation; risk analysis; prediction of corporate failure; analysis of supplier/customer health; competitor analysis; regulatory overview or intervention; and valuation for takeover/restructuring. A primary purpose of this unit is to develop an understanding of these techniques, as well as the inherent difficulties in their application. Topics covered include analysis of business performance and disclosure, the analysis of earnings quality, cash flow assessment, credit worthiness and accounting-based valuation methods.