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The analysis and interpretation of corporate financial statements using appropriate technology, and problems associated with the use of financial information for decision making.
| Paper title | Financial Statement Analysis |
|---|---|
| Paper code | ACCT310 |
| Subject | Accounting |
| EFTS | 0.15 |
| Points | 18 points |
| Teaching period | Second Semester |
| Domestic Tuition Fees (NZD) | $872.70 |
| International Tuition Fees (NZD) | $4,405.05 |
- Prerequisite
- ACCT 211 and (ACFI 201 or ACCT 233) and 54 further points at 200-level or above
- Schedule C
- Commerce
- Contact
Dr Pallab Biswas pallab.biswas@otago.ac.nz
- Teaching staff
- Paper Structure
- This course explores the function and regulation of financial reporting in society, from the perspectives of both users and preparers of external reports. The course focuses on the analysis and interpretation of corporate financial statements using appropriate technology, and an examination of the problems associated with the provision of financial information.
- Teaching Arrangements
- This paper is taught through lectures,seminars, and workshops.
- Textbooks
“Financial Statements Analysis and Security Valuation” by Stephen H. Penman, 5th edition, 2013, McGraw-Hill, ISBN: 9780078025310.
- Course outline
- View the course outline for ACCT 310
- Graduate Attributes Emphasised
- Critical thinking, Self motivation.
View more information about Otago's graduate attributes. - Learning Outcomes
- Financial statements: use the information in cross-sectional and time series analysis and decisions involving valuation, lending and solvency
- Technical skills: ratio analysis, forecasting and valuation; explain underlying statistical assumptions, strengths and weaknesses and perform cross-sectional and time series approaches
- Information technology: use spreadsheets, statistical packages, the internet and databases in financial analysis; and valuation and share market impact: understand how accounting information affects a firm's market value
