Useful links
Unit of study_
ACCT3013: Financial Statement Analysis
2024 unit information
Although the appropriate 'form' of financial analysis depends largely on the specific context (e.g. equity investment, credit extension, analysis of supplier/customer health, competitor analysis, regulatory overview or intervention, valuation for takeover/restructuring), many of the techniques of financial analysis are common to each. A primary purpose of this course is to develop an understanding of these techniques, as well as the inherent difficulties in their application. Specific issues addressed include the analysis of business performance and disclosure, the analysis of earnings quality, cash flow assessment, credit worthiness and accounting-based valuation methods.
Unit details and rules
Managing faculty or University school:
Business (Business School)
| Study level | Undergraduate |
|---|---|
| Academic unit | Accounting |
| Credit points | 6 |
|
Prerequisites:
?
|
ACCT2011 |
|---|---|
|
Corequisites:
?
|
None |
| Prohibitions:
?
|
None |
| Assumed knowledge:
?
|
None |
At the completion of this unit, you should be able to:
- LO1. understand the conceptual framework within which financial statements are analysed and interpreted
- LO2. analyse the key drivers of value creation within a business
- LO3. evaluate the quality of financial statement information as produced by accounting
- LO4. apply financial analysis to analyse creditworthiness
- LO5. perform equity investment valuation
- LO6. appreciate the impact of key behavioural biases when analysing financial information.
Unit availability
This section lists the session, attendance modes and locations the unit is available in. There is a unit outline for each of the unit availabilities, which gives you information about the unit including assessment details and a schedule of weekly activities.
The outline is published 2 weeks before the first day of teaching. You can look at previous outlines for a guide to the details of a unit.
Find your current year census dates
Modes of attendance (MoA)
This refers to the Mode of attendance (MoA) for the unit as it appears when you’re selecting your units in Sydney Student. Find more information about modes of attendance on our website.
