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    Application of analytical tools and techniques to general-purpose financial statements and related data to derive estimates and inferences useful in business analysis and valuation.

    • 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

    About this paper

    Paper title Financial Statement Analysis
    Subject Accounting
    EFTS 0.15
    Points 18 points
    Teaching period Semester 2 (On campus)
    Domestic Tuition Fees ( NZD ) $937.50
    International Tuition Fees Tuition Fees for international students are elsewhere on this website.
    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 of the accounting in financial statements
    • Work effectively in a team environment


    Semester 2

    Teaching method
    This paper is taught On Campus
    Learning management system


    Stream Days Times Weeks
    L1 Monday 10:00-11:50 29-35, 37-42


    Stream Days Times Weeks
    Attend one stream from
    A2 Wednesday 10:00-10:50 30-35, 37-42
    A3 Wednesday 11:00-11:50 30-35, 37-42
    A4 Wednesday 14:00-14:50 30-35, 37-42
    A5 Wednesday 15:00-15:50 30-35, 37-42


    Stream Days Times Weeks
    Attend one stream from
    A1 Thursday 10:00-10:50 29-35, 37-42
    A2 Thursday 11:00-11:50 29-35, 37-42
    A3 Thursday 17:00-17:50 29-34, 37-42
    A4 Thursday 15:00-15:50 29-35, 37-42
    A5 Thursday 16:00-16:50 29-35, 37-42
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