DETAILED COURSE CONTENT



Course Code :

COMF41572


Title :
Financial Statement Analysis

Type/Status :

Elective

aaaaaaaaaaaa Aims :
This course module is designed to create and develop an     awareness on significant events and current issues concerning financial reporting.
Learning Outcome : aaaaaaaaaaaaaaaa
By the end of this course unit students should be able to:
  • identify techniques of financial statement analysis.
  • gain skills in critically analyzing financial reports.
  • explain the limitations of various techniques of financial statement analysis.
  • evaluate financial position of the real world companies.
  • evaluate current issues, events and developments in financial reporting.
  • analyze and interpret financial statements and be aware of the limitations of such analysis.

Course Content : Overview of Financial Statement Analysis; Objectives of Financial Reporting; Accounting Analysis of Financial Statements; Short term liquidity, Forecasting Pro forma Analysis, Capital Structure and solvency, Return on Investment Capital, Profitability analysis, Earning based analysis and valuation

Method of Teaching & Learning:

Lectures and Presentations.

Scheme of Evaluation:

End semester examination, Assignments and Presentation.

The weights given to each component of the evaluation method is announced at the commencement of the module.


Recommended Readings: Bernstein, L. A., & Wild, J. J. (1997). Financial Statement Analysis; Theory Application and Interpretation. McGraw-Hill.

Elliot, B., & Elliot, J. (2002). Financial Accounting and Reporting. London: Pearson Education.

Foster, G. (1986). Financial Statement Analysis. New Jersey: Prentice Hall.

Penman, S. H. (2001). Financial Statement Analysis and Security Valuation. McGraw-Hill.

Wild, J. J., Bernstein, L. A., & Subramaniyan, K. R. (2001). Financial Statement Analysis (7th ed.).