Accessibility Skip to Global Navigation Skip to Local Navigation Skip to Content Skip to Search Skip to Site Map Menu

ACCT310 Financial Statement Analysis

The analysis and interpretation of corporate financial statements using appropriate technology, and problems associated with the use of financial information for decision making.

  • 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

Paper title Financial Statement Analysis
Paper code ACCT310
Subject Accounting
EFTS 0.15
Points 18 points
Teaching period Semester 2 (On campus)
Domestic Tuition Fees (NZD) $912.00
International Tuition Fees Tuition Fees for international students are elsewhere on this website.

^ Top of page

ACCT 211 and one of (ACFI 201 or ACCT 233 or ACCT 260) and 54 further points at 200-level or above
Schedule C

Dr Pallab Biswas

Teaching staff

Dr Pallab Biswas

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.


“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
  • Integrate and apply finance and accounting concepts for valuation analysis, including appropriate technology
  • Identify and apply the tools of financial statement analysis, including appropriate technology
  • Evaluate the impact of financial reporting choices on the quality of accounting information, including reported earnings
  • Apply a set of diagnostics to assess the quality ofthe accounting in financial statements
  • Work effectively in a team environment

^ Top of page


Semester 2

Teaching method
This paper is taught On Campus
Learning management system


Stream Days Times Weeks
L1 Monday 10:00-11:50 28-34, 36-41


Stream Days Times Weeks
Attend one stream from
A2 Wednesday 10:00-10:50 29-34, 36-41
A3 Wednesday 11:00-11:50 29-34, 36-41
A4 Wednesday 14:00-14:50 29-34, 36-41
A5 Wednesday 15:00-15:50 29-34, 36-41


Stream Days Times Weeks
Attend one stream from
A1 Thursday 16:00-16:50 29-34, 36-41
A2 Thursday 10:00-10:50 28-34, 36-41
A3 Thursday 11:00-11:50 28-34, 36-41
A4 Thursday 14:00-14:50 28-34, 36-41
A5 Thursday 15:00-15:50 28-34, 36-41