12466 (v.2) Accounting (Statement Analysis) 525

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Area:	School of Accounting
Credits:	25.0
Contact Hours:	3.0
Seminar:	1 x 3 Hours Weekly
Prerequisite(s):	302129 (v.2) Accounting (Financial) 510 or any previous version
Syllabus:	Theory, application and interpretation of financial statement analysis. Objectives of financial statement analysis from viewpoints of equity investors, acquisition and merger analysts, short and long term debt holders and employees or unions. Case studies in comprehensive analysis of corporate financial information.
Unit Outcomes:	On successful completion of this unit, students will have - Understood and be able to use financial statement data in a variety of business analysis and valuation contexts. An ability to use the essential concept and tools of modern financial statement analysis, to use these tools to analyse the profitability and risk of actual companies both in Australia and internationally, and to value their shares. An awareness of the important major differences in international accounting practice. An awareness of the role of financial statements to an efficiently functioning capital market.
Text and references listed above are for your information only and current as of September 30, 2003. Please check with the unit coordinator for up-to-date information.
Unit References:	No prescribed unit references.
Unit Texts:	Wild, S.S., Bernstein, L. A and Subramanyam, K.R. Financial Statement Analysis, McGraw - Hill, Irwin.
Unit Assessment Breakdown:	Class test 30%. Case study 50%. Website study 20%. This is by grade/mark assessment.
Year Location Period Internal Area External Central External 2004 Bentley Campus Semester 1 Y     2004 Bentley Campus Semester 2 Y