Module ASB-3208:
Financial Statement Analysis

Module Facts

Run by Bangor Business School

10 Credits or 5 ECTS Credits

Semester 2

Organiser: Ms Wendy Ashurst

Overall aims and purpose

To Provide an overview of techniques used in analysing a company's financial position and performance, and the problems involoved.

Course content

Financial ratio analysis and interfirm comparison; Trend analysis and financial forecasting; Dividends, earnings and share valuation; Valuation techniques; Investment analysis; Distress prediction and company acquisations.

Assessment Criteria


Awareness of main issues in financial analysis and investment analysis.


As above combined with ability to demonstrate implications of interfirm comparison, trend analysis and valuation models.


As above with application in practice, reflecting on the literature discussed.

Learning outcomes

  1. Demonstrate an understanding of interfirm comparisons (comparing one company with another) and trend analysis (comparing performance year-on-year for the same company).
  2. Appreciate how financial information is used in capital markets.

Assessment Methods

Type Name Description Weight
Assignment 25
Exam S2 2hrs 75

Teaching and Learning Strategy

Workshop 1
Lecture 20
Private study 79
  One 2-hour lecture per week.  
  Interactive computing session.  
  Workshops included within some lectures.  

Courses including this module

Compulsory in courses:

Optional in courses: