307978 (v.1) Accounting (Statement Analysis) 573

Area:

School of Accounting

Credits:

25.0

Contact Hours:

3.0

** The tuition pattern below provides details of the types of classes and their duration. This is to be used as a guide only. For more precise information please check your unit outline. **

Seminar:

1 x 3 Hours Weekly

Syllabus:

Understanding the underlying concepts of financial reporting, accounting policy choice, its usefulness or otherwise for decision making and the process of adjustment for analysis purposes. Assessing sustainability and quality of earnings. Theory, application and interpretation of financial statement analysis. Analysing the effect of business combinations and international operations on the valuation process. Using financial analysis for investment decision making from the viewpoints of equity investors, acquisition and merger analysis, short- and long-term debt holders and employees or unions. Assessing profitability and risk. Case studies in comprehensive analysis of corporate financial information, simple forecasting and valuation procedures and an introduction to full information forecasting. This unit will be of significant practical use for students who will be intensive users (and preparers) of financial statements in their prospective careers, eg. accountants, credit analysts, securities analysts,financial consultants and those intending a career in banking or merchant banking.

** To ensure that the most up-to-date information about unit references, texts and outcomes appears, they will be provided in your unit outline prior to commencement. **

Field of Education:

080101 Accounting

Funding Cluster:

02 - Accounting, Administration, Economics, Commerce

SOLT (Online) Definitions*:

Supplemental
*Extent to which this unit or thesis utilises online information

Result Type:

Grade/Mark

Availability

Year	Location	Period	Internal	Partially Online Internal	Area External	Central External	Fully Online
2006	Bentley Campus	Semester 2	Y

Area External	refers to external course/units run by the School or Department or offered by research.
Central External	refers to external and online course/units run through the Curtin Bentley-based Distance Education Area
Partially Online Internal	refers to some (a portion of) learning provided by interacting with or downloading pre-packaged material from the Internet but with regular and ongoing participation with a face-to-face component retained. Excludes partially online internal course/units run through the Curtin Bentley-based Distance Education Area which remain Central External
Fully Online	refers to the main (larger portion of) mode of learning provided via Internet interaction (including the downloading of pre-packaged material on the Internet). Excludes online course/units run through the Curtin Bentley-based Distance Education Area which remain Central External