ACCTFIN 7017 - Financial Statement Analysis (M)

North Terrace Campus - Winter - 2020

Financial Statement Analysis is essential for all individuals working in the business world. Understanding financial accounting information is critical for a wide range of business decision making. Being able to ask for and understand the appropriate financial information is particularly important for financial analysts and individuals seeking, or already in, management positions at all levels of organizations. Financial statement analysis is exciting and dynamic. It can be orientated in different ways to suit the needs of many individuals including investors, analysts, consultants, creditors, managers, directors, regulators and employees. This offering of Financial Statement Analysis has been specifically designed to meet the needs of individuals who have sufficient background in accounting and finance. The course forges a unique path in financial statement analysis that responds to the needs of modern day business analysts. In particular, it provides a framework for using financial statement data in a variety of business analysis and valuation context. The most important knowledge and skill for managers attempting to understand financial statement information, is a good knowledge of how important business transactions are accounted for, and how these transactions appear in the financial statements. It will be much harder for informed managers to be confused and mislead by 'creative' financial reporting put before them by others. Accordingly, this course focuses on teaching managers and business analysts the skills to be able to understand the complexities of financial statements, and untangle important information that is not visible to the untrained eye. The pedagogy adopted for this course is deliberately designed to closely follow the set text, and the range of applied questions provided in the text. The reason for this approach is very simple: to gain the knowledge and skills necessary to understand financial reporting techniques and pitfalls requires a practice more than anything else. The set tutorials and assignments will engage you in tasks that are designed to provide you with this practice. It is very important that you do each and every one of the set work tasks to the best of your ability to obtain the most from the course.

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Course Details

Course Code	ACCTFIN 7017
Course	Financial Statement Analysis (M)
Coordinating Unit	Adelaide Business School
Term	Winter
Level	Postgraduate Coursework
Location/s	North Terrace Campus
Units	3
Contact	Up to 3 hours per week
Available for Study Abroad and Exchange	Y
Prerequisites	ACCTING 7019, CORPFIN 7005, CORPFIN 7033, ECON 7200
Assessment	Exam/assignments/tests/tutorial work as prescribed at first lecture

Course Staff

Course Coordinator: Kent Wilson

Teaching Staff:

Semester 1
Name: Belen Blanco
Email: belen.blanco@adelaide.edu.au

Winter School
Name: Kent Wilson
Email: kent.wilson@adelaide.edu.au

Semester 2
Name: Belen Blanco
Email: belen.blanco@adelaide.edu.au

Course Timetable

The full timetable of all activities for this course can be accessed from .

Course Learning Outcomes

On successful completion of this course, students will be able to:

1. Ask and seek relevant information

2. Analyse financial statements for business decision making

3. Differentiate between factual and creative financial reporting

最新糖心Vlog Graduate Attributes

This course will provide students with an opportunity to develop the Graduate Attribute(s) specified below:

最新糖心Vlog Graduate Attribute	Course Learning Outcome(s)
Deep discipline knowledge informed and infused by cutting edge research, scaffolded throughout their program of studies acquired from personal interaction with research active educators, from year 1 accredited or validated against national or international standards (for relevant programs)	All
Critical thinking and problem solving steeped in research methods and rigor based on empirical evidence and the scientific approach to knowledge development demonstrated through appropriate and relevant assessment	All
Teamwork and communication skills developed from, with, and via the SGDE honed through assessment and practice throughout the program of studies encouraged and valued in all aspects of learning	All
Career and leadership readiness technology savvy professional and, where relevant, fully accredited forward thinking and well informed tested and validated by work based experiences	All
Intercultural and ethical competency adept at operating in other cultures comfortable with different nationalities and social contexts able to determine and contribute to desirable social outcomes demonstrated by study abroad or with an understanding of indigenous knowledges	All
Self-awareness and emotional intelligence a capacity for self-reflection and a willingness to engage in self-appraisal open to objective and constructive feedback from supervisors and peers able to negotiate difficult social situations, defuse conflict and engage positively in purposeful debate	All

Learning Resources

Required Resources

Subramanyam, K. R. 2014. Financial Statements Analysis, 11th Edition, McGraw-Hill New York.

Recommended Resources

Other Recommended Reading
A list of recommended reading for further study will be available on the course webpages as appropriate to the topics.

Other Resources:
Other resources will be found by searching the internet. One that may be useful is: http://au.finance.yahoo.com/ for various news items and business data. Also, the company website of the assigned company will provide mush useful information.

Online Learning

Please check your student email and MyUni as course-related announcements are communicated via email and also posted onto MyUni.
Learning & Teaching Activities
Learning & Teaching Modes

Teaching Aims

In this course, we seek to create an interesting, challenging, relevant, and engaging education experience. To help achieve this objective we have a number of teaching aims:

To create a climate of engagement, dialogue and ongoing feedback between students and course coordinator regarding the content, teaching strategies, learning experiences and outcomes

To cater for a variety of learning preferences and abilities by providing a range of learning activities and teaching methods

To develop independent learning skills through the creation of an environment that both provides structure and guidance as well as encourages students to extend their learning

Teaching Strategies

This course is a combination of formal lecture sessions and tutorial sessions (problem solving classes). The lectures are used to explain concepts and to give real life examples of situations in which these concepts are used. The tutorials are for problem-solving and discussion of issues raised in the lectures. The tutorial questions are largely (though not exclusively) sourced from end of chapter exercises in Subramanyam. There is an expectation that students will engage in additional readings, as well as the required text. In all classes, students are encouraged to ask questions if there is material that they do not understand.

Workload

The information below is provided as a guide to assist students in engaging appropriately with the course requirements.

Please note that this is an intensive winter school course that covers the same material that would be studied in a semester long course. Consequently you should only enrol in this course if you can commit to all scheduled sessions and you are prepared to work hard for four weeks.

Learning Activities Summary
Topics:
- Introduction to financial statement analysis
- Analysing financial activities
- Analysing assets
- Cash flow analysis
- Analysing operating activities
- Credit analysis
- Introduction to valuation basics
- Residual earnings model
- Earnings management

The 最新糖心Vlog's policy on Assessment for Coursework Programs is based on the following four principles:

Assessment must encourage and reinforce learning.
Assessment must enable robust and fair judgements about student performance.
Assessment practices must be fair and equitable to students and give them the opportunity to demonstrate what they have learned.
Assessment must maintain academic standards.

Assessment Summary

Assessment Summary

Assessment Task	Assessment Requirement	Weighting	Learning Outcome
Team based learning activities	Group	10%	All
Class test	Individual	25%	All
Investigative analysis (group component)	Group	20%	All
Investigative analysis (individual component)	Individual	15%	All
Final Exam	Individual	30%	All

Details of each assessment component will be discussed in class and posted onto the course MyUni webpage.

Assessment Related Requirements

The following additional conditions apply:

To gain a pass in this course, a mark of at least 50% must be obtained overall.
Students receiving a grade of 45% or more and less than 50% will be eligible for a replacement examination on academic grounds. This is automatically granted based on your results.

Assessment Detail

No information currently available.

Submission

No information currently available.

Course Grading

Grades for your performance in this course will be awarded in accordance with the following scheme:

M10 (Coursework Mark Scheme)
Grade	Mark	Description
FNS		Fail No Submission
F	1-49	Fail
P	50-64	Pass
C	65-74	Credit
D	75-84	Distinction
HD	85-100	High Distinction
CN		Continuing
NFE		No Formal Examination
RP		Result Pending

Further details of the grades/results can be obtained from Examinations.

Grade Descriptors are available which provide a general guide to the standard of work that is expected at each grade level. More information at Assessment for Coursework Programs.

Final results for this course will be made available through .

Student Feedback

The 最新糖心Vlog places a high priority on approaches to learning and teaching that enhance the student experience. Feedback is sought from students in a variety of ways including on-going engagement with staff, the use of online discussion boards and the use of Student Experience of Learning and Teaching (SELT) surveys as well as GOS surveys and Program reviews.

SELTs are an important source of information to inform individual teaching practice, decisions about teaching duties, and course and program curriculum design. They enable the 最新糖心Vlog to assess how effectively its learning environments and teaching practices facilitate student engagement and learning outcomes. Under the current SELT Policy (http://www.adelaide.edu.au/policies/101/) course SELTs are mandated and must be conducted at the conclusion of each term/semester/trimester for every course offering. Feedback on issues raised through course SELT surveys is made available to enrolled students through various resources (e.g. MyUni). In addition aggregated course SELT data is available.
Student Support
Policies & Guidelines
This section contains links to relevant assessment-related policies and guidelines - all university policies.
Fraud Awareness

Students are reminded that in order to maintain the academic integrity of all programs and courses, the university has a zero-tolerance approach to students offering money or significant value goods or services to any staff member who is involved in their teaching or assessment. Students offering lecturers or tutors or professional staff anything more than a small token of appreciation is totally unacceptable, in any circumstances. Staff members are obliged to report all such incidents to their supervisor/manager, who will refer them for action under the university's student鈥檚 disciplinary procedures.

The 最新糖心Vlog of Adelaide is committed to regular reviews of the courses and programs it offers to students. The 最新糖心Vlog of Adelaide therefore reserves the right to discontinue or vary programs and courses without notice. Please read the important information contained in the disclaimer.

Authorised by:	Deputy Vice-Chancellor and Vice-President (Academic)
Maintained by:	Course Outlines Administrator

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