Financial Statement Analysis - 2017

To enrol in this unit, you must be accepted into a course from the provider. Read before you start

Unit summary


  • Level of Study: Postgraduate
  • Study load: 0.125 EFTSL
  • Delivery method: Fully Online
  • Prerequisites: No
  • Duration: 13 weeks
  • Government loans available: FEE-HELP
  • Availability for 2017: Sess 2
  • Availability for 2018: Sess 2
  • Assessment: Assignment - Linked CLOs: 2, 3, 4 (30%) , Invigilated Exam - Linked CLOs: 1, 2, 3, 4 (50%) - Learn more

Unit provided by

2017 Fees
Domestic 4,080.00
International 4,330.00
Financial analysis is an integral part of the business analysis of the firm; it requires examination of the prevalent economic situation, industry analysis, and the firm’s strategic position. The financial information contained in a firm’s financial statements should be interpreted within those contexts and constraints. This unit covers the basics of both qualitative and quantitative analysis of the firm’s reports and then looks further into risk analysis, forecasting and valuation techniques. The aim is to provide a working knowledge of the role of financial reports in the overall firm valuation, with emphasis on strategic analysis for investment, credit and other economic decisions. This course adopts a practical approach where possible using data from real life cases. You will gain an appreciation of the usefulness and importance of financial statement information and the tools used to evaluate such information.

On successful completion of this unit you will be able to:

  1. CLO1: Demonstrate an understanding of financial reporting with an emphasis on International Financial Reporting Standards (IFRS) and the importance of quality and integrity in reporting
  2. CLO2: Analyse principal financial statements and perform ratio analysis and fundamental financial analysis
  3. CLO3: Analyse key components of a firm’s financial make-up including components of Inventories and Long-Lived Assets, Taxes, Debt, Off-Balance- Sheet Assets and Liabilities, Pensions, Stock Compensation, and Other Employee Benefits
  4. CLO4: Analyse inter-corporate investments, business combinations and global operations.
  • Assignment — Linked CLOs: 2, 3, 4 (30%)
  • Invigilated Exam — Linked CLOs: 1, 2, 3, 4 (50%)
  • Mid-study period test — Linked CLOs: 1, 2 (20%)
For more information on invigilated exams see Exams and results

There are no prerequisites for this unit.

In order to enrol in this unit, you must be accepted into one of the following courses:

Please visit the course details page and read the Requirements tab for more information about eligibility.

This unit addresses the following topics.

1An Introduction to Financial Statements and Mechanics
2Analysis of Short-term Assets and Inventories
3Cash Flow Statement
4Analysis of Long-Lived Assets
5Analysis of Debt
6Analysis of Taxes
7Pension and Employment Benefits
8Intercorporate Investment
9Analysis of Business Combinations
10Analysis of Global Operations

This unit is delivered using the following methods and materials:

Instructional Methods

  • Discussion Forum/Discussion Board
  • Online Quizzes/Tests
  • Online assignment submission
  • Web links

Online materials

  • Online Assessment
  • Printable format materials
  • Resources and Links

This unit is a core requirement in the following courses:

This unit is part of a major, minor, stream or specialisation in the following courses:

This unit may be eligible for credit towards other courses:

  1. Many undergraduate courses on offer through OUA include 'open elective' where any OUA unit can be credited to the course. You need to check the Award Requirements on the course page for the number of allowed open electives and any level limitations.
  2. In other cases, the content of this unit might be relevant to a course on offer through OUA or elsewhere. In order to receive credit for this unit in the course you will need to supply the provider institution with a copy of the Unit Profile in the approved format, which you can download here. Note that the Unit Profile is set at the start of the year, and if textbooks change this may not match the Co-Op textbook list.

Textbooks are subject to change within the academic year. Students are advised to purchase their books no earlier than one to two months before the start of a unit.

Click on the titles of the listed books below to find out more:

Required textbooks

  • International Financial Statement Analysis, Third

    By:Robinson, Thomas R.

    ISBN: 9781118999479


    Supplier:Go to The Co-op Bookshop

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