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Module Title LM Financial Statement Analysis for Investors
SchoolBirmingham Business School
Department Birmingham Business School
Module Code 07 15976
Module Lead Dr James Brackley
Level Masters Level
Credits 10
Semester Semester 1
Pre-requisites
Co-requisites
Restrictions Restricted to MSc Investment students
Contact Hours Lecture-0 hours
Seminar-0 hours
Tutorial-0 hours
Project supervision-0 hours
Demonstration-0 hours
Practical Classes and workshops-0 hours
Supervised time in studio/workshop-0 hours
Fieldwork-0 hours
External Visits-0 hours
Work based learning-0 hours
Guided independent study-0 hours
Placement-0 hours
Year Abroad-0 hours
Exclusions
Description

The Financial Statement Analysis for Investors module is designed as an introduction to financial reporting and to the complexities of financial statement analysis for students with little or no background in accounting.

The key topics covered are: How does business work? Where does a company’s money come from and where does it go? An overview of accounting and financial reporting to show how the items we have identified above appear in the company’s financial statements.
Financial ratio analysis. Analysing the financial statements to gain an understanding of the underlying business. How accountants measure and report. What values the financial statements contain. Business combinations and consolidated accounts. Creative accounting and fundamental analysis.

Learning Outcomes

By the end of the module the student should be able to:

  • demonstrate a conceptual knowledge and understanding of the accounting framework and the basis of financial reporting;
  • demonstrate a comprehensive understanding of financial statements, accounting reports and the accounting vocabulary;
  • apply and calculate suitable financial ratios using published accounting data;
  • critically appraise the behaviour and limitations of financial ratios;
  • critically analyse how assets, liability and earnings numbers may be affected by accounting policy choice, creative accounting and international differences in accounting.
Assessment 15976-01 : Examination : Exam (Centrally Timetabled) - Written Unseen (75%)
15976-02 : Assignment : Coursework (25%)
Assessment Methods & Exceptions A 2,000 word assignment (25%) and 2 hour exam (75%) Reassessment: a 2 hour exam (100%)
Other
Reading List Global Financial Accounting and Reporting by Peter Walton and Walter Aerts, 2nd edition, published by Cengage 2009 (ISBN 978-1-4080-1772-2)