ACCT13017 - Financial Statement Analysis

General Information

Unit Synopsis

Financial Statement Analysis is a capstone unit within the Bachelor of Accounting course. It supports you to integrate your learning in the course and to critically examine accounting and finance concepts relevant to the analysis of financial statements. You will apply these concepts to the analysis of real firms. The focus of the unit is on analysing financial statements to better understand and interpret the economic and business realities of firms. In particular, you will learn how to use financial statements to identify what adds value. While recognising that adding value can be viewed from the perspective of a range of different stakeholders, you will focus on the interests of equity investors.

Details

Level Undergraduate
Unit Level 3
Credit Points 6
Student Contribution Band SCA Band 4
Fraction of Full-Time Student Load 0.125
Pre-requisites or Co-requisites

Pre-requisite: ACCT19061

Important note: Students enrolled in a subsequent unit who failed their pre-requisite unit, should drop the subsequent unit before the census date or within 10 working days of Fail grade notification. Students who do not drop the unit in this timeframe cannot later drop the unit without academic and financial liability. See details in the Assessment Policy and Procedure (Higher Education Coursework).

Class Timetable View Unit Timetable
Residential School No Residential School

Unit Availabilities from Term 3 - 2024

Term 1 - 2025 Profile
Brisbane
Melbourne
Online
Sydney
Term 2 - 2025 Profile
Brisbane
Melbourne
Online
Sydney

Attendance Requirements

All on-campus students are expected to attend scheduled classes - in some units, these classes are identified as a mandatory (pass/fail) component and attendance is compulsory. International students, on a student visa, must maintain a full time study load and meet both attendance and academic progress requirements in each study period (satisfactory attendance for International students is defined as maintaining at least an 80% attendance record).

Assessment Overview

Recommended Student Time Commitment

Each 6-credit Undergraduate unit at CQUniversity requires an overall time commitment of an average of 12.5 hours of study per week, making a total of 150 hours for the unit.

Assessment Tasks

Assessment Task Weighting
1. Written Assessment 45%
2. Written Assessment 50%
3. Online Quiz(zes) 5%

This is a graded unit: your overall grade will be calculated from the marks or grades for each assessment task, based on the relative weightings shown in the table above. You must obtain an overall mark for the unit of at least 50%, or an overall grade of ‘pass’ in order to pass the unit. If any ‘pass/fail’ tasks are shown in the table above they must also be completed successfully (‘pass’ grade). You must also meet any minimum mark requirements specified for a particular assessment task, as detailed in the ‘assessment task’ section (note that in some instances, the minimum mark for a task may be greater than 50%).

Consult the University's Grades and Results Policy for more details of interim results and final grades

Past Exams

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Previous Feedback

Term 1 - 2024 : The overall satisfaction for students in the last offering of this course was 100.00% (`Agree` and `Strongly Agree` responses), based on a 40.63% response rate.

Feedback, Recommendations and Responses

Every unit is reviewed for enhancement each year. At the most recent review, the following staff and student feedback items were identified and recommendations were made.

Source: Student feedback
Feedback
Students would prefer a stronger emphasis in the tutorials on discussion of issues with the assignments
Recommendation
Tutorials will focus more on discussion of issues with the assignments that students are having, and then as time allows on discussion of concepts being focused on each week in the unit.
Action Taken
This has been implemented. Students have generally welcomed this approach.
Source: Student feedback
Feedback
Students would prefer further support to give and receive feedback on each other's draft work
Recommendation
The lecturer will support students to better interact with other students in the first few weeks of term, through online forums and other interactions, to assist students to give and receive feedback on each other's draft work in both ASS#1 and ASS#2.
Action Taken
This has been implemented. Some students are appreciating the opportunities to interact with other students in our unit.
Source: Internal staff discussions
Feedback
Formal Student Consultation times may assist some students to better communicate with the Unit Coordinator, particularly those with personal or other issues they may wish to discuss with the Unit
Recommendation
To further assist students to interact well with the Unit Coordinator, online Student Consultation times will be provided. This will be particularly designed to assist students with personal or other issues an easy way to communicate with the Unit Coordinator on a one-to-one basis.
Action Taken
In Progress
Source: Unit Coordinator reflections
Feedback
To support the Assessment tile to be a 'one-stop shop' for everything on the assessments, the links to submit each of the assessments could be included in the Assessment tile in Moodle.
Recommendation
To assist with submitting assessments, the links to submit each of the assessments is included in the Assessment tile in Moodle as well as in the Assessment tab at the top of Moodle.
Action Taken
In Progress
Unit learning Outcomes

On successful completion of this unit, you will be able to:

  1. Apply established techniques for analysing financial statement information for forecasting, valuation and risk analysis purposes
  2. Apply the major concepts and theories of fundamental analysis and the key steps involved in conducting a fundamental analysis and valuation of a company
  3. Use financial statement information to identify and recommend solutions to various financial challenges
  4. Analyse and synthesise a firm’s financial statement information in the context of the firm’s economic and business condition to make informed recommendations on investment decisions about the firm.

Alignment of Assessment Tasks to Learning Outcomes
Assessment Tasks Learning Outcomes
1 2 3 4
1 - Written Assessment • •
2 - Written Assessment • • • •
3 - Online Quiz(zes) • •
Alignment of Graduate Attributes to Learning Outcomes
• Introductory Level
• Intermediate Level
• Graduate Level
Graduate Attributes Learning Outcomes
1 2 3 4
1 - Communication • •
2 - Problem Solving • •
3 - Critical Thinking • • • •
6 - Information Technology Competence •
Alignment of Assessment Tasks to Graduate Attributes
• Introductory Level
• Intermediate Level
• Graduate Level
Assessment Tasks Graduate Attributes
1 2 3 4 5 6 7 8 9 10
2 - Written Assessment • •
1 - Written Assessment • • •
3 - Online Quiz(zes) •