Overview
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 ) | $1,053.30 |
| International Tuition Fees | Tuition Fees for international students are elsewhere on this website. |
- Prerequisite
- ACCT 211 and one of (ACFI 201 or ACCT 233 or ACCT 260) and 54 further points at 200-level or above
- Schedule C
- Commerce
- Contact
Dr Pallab Biswas pallab.biswas@otago.ac.nz
- Teaching staff
To be confirmed.
- 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
Students who successfully complete ACCT 310 will be able to:
- 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
Timetable
Overview
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 | Tuition Fees for 2027 have not yet been set |
| International Tuition Fees | Tuition Fees for international students are elsewhere on this website. |
- Prerequisite
- ACCT 211 and one of (ACFI 201 or ACCT 233 or ACCT 260) and 54 further points at 200-level or above
- Schedule C
- Commerce
- Contact
- Teaching staff
To be confirmed.
- 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
Penman, S. H. (2012). Financial Statements Analysis and Security Valuation (5th ed.). 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
Students who successfully complete ACCT 310 will be able to:
- 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.