303934 (v.3) Financial Statement Analysis 579

Area:

School of Economics and Finance

Credits:

25.0

Contact Hours:

3.0

Lecture:

1 x 2 Hours Weekly

Tutorial:

1 x 1 Hours Weekly

Syllabus:

Exploration of the role that information contained in financial statements plays in a finance context. Specifically looking at ratio analysis, accounting techniques, equity valuation and distress analysis.

Unit Outcomes:

This unit of study aims to describe and explain the demand and supply forces underlying the provision of financial statement data. The properties of numbers derived from financial statements. The key aspects of decisions that use financial statement information. The features of the environment in which these decisions are made.

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:

Bernstein, L.A. (1993). Financial Statement Analysis Theory, Application and Interpretation. 5th ed, Irwin. Foster, G. (1986). Financial Statement Analysis, 2nd ed, Englewood Cliffs, Prentice-Hall. Lonergan, W. (1994). The Valuation of Business, Shares and Other Equity, 2nd ed, Business and Professional Publishing.

Unit Texts:

White, G.I., Sondhi, A.C. and Fried, D. (1997). The Analysis and Use of Financial Statements. 2nd ed. New York, John Wiley and Sons.

Unit Assessment Breakdown:

Assignment 15%. Examination 45%. Mid-Semester Test 30%. Tutorial 10%. 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
2004	Open University HK	Trimester 1A	Y