Financial Statement Analysis
Run by Bangor Business School - (Changsha)
10.000 Credits or 5.000 ECTS Credits
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 involved.
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.
B- to B+ (60-69%): Very good performance Most of the relevant information accurately deployed. Good grasp of theoretical/conceptual/practical elements. Good integration of theory/practice/information in pursuit of the assessed work's objectives. Evidence of the use of creative and reflective skills.
D- to D+ (40-49%): No major omissions or inaccuracies in the deployment of information/skills. Some grasp of theoretical/conceptual/practical elements. Integration of theory/practice/information present intermittently in pursuit of the assessed work's objectives.
A- to A+ (70%+): Outstanding Performance. The relevant information accurately deployed. Excellent grasp of theoretical/conceptual/practice elements. Good integration of theory/practice/information in pursuit of the assessed work's objectives. Strong evidence of the use of creative and reflective skills.
C- to C+
C- to C+ (50-59%): Much of the relevant information and skills mostly accurately deployed. Adequate grasp of theoretical/conceptual/practical elements. Fair integration of theory/practice/information in the pursuit of the assessed work's objectives. Some evidence of the use of creative and reflective skills.
Appreciate how financial information is used in capital markets.
Demonstrate competence for the purposes of equity valuation.
Demonstrate an understanding of interfirm comparisons (comparing one company with another) and trend analysis (comparing performance year-on-year for the same company).
Apply basic and advanced techniques for the purposes of financial forecasting and the assessment of equity and credit risk.
|Exam S2 2 hours||100.00|
Teaching and Learning Strategy
Workshop included with some lectures.
Weekly 2-hour lectures
Self-study, to include: - reading; - preparation towards lectures and tutorials; - practising and working on lecture and tutorial material; - practising and answering additional questions, including past exam papers and class tests, textbooks etc.; and - preparation towards the exam.
Two 1-hour drop-in sessions.
- Literacy - Proficiency in reading and writing through a variety of media
- Numeracy - Proficiency in using numbers at appropriate levels of accuracy
- Computer Literacy - Proficiency in using a varied range of computer software
- Self-Management - Able to work unsupervised in an efficient, punctual and structured manner. To examine the outcomes of tasks and events, and judge levels of quality and importance
- Exploring - Able to investigate, research and consider alternatives
- Information retrieval - Able to access different and multiple sources of information
- Inter-personal - Able to question, actively listen, examine given answers and interact sensitevely with others
- Critical analysis & Problem Solving - Able to deconstruct and analyse problems or complex situations. To find solutions to problems through analyses and exploration of all possibilities using appropriate methods, rescources and creativity.
- Presentation - Able to clearly present information and explanations to an audience. Through the written or oral mode of communication accurately and concisely.
- Teamwork - Able to constructively cooperate with others on a common task, and/or be part of a day-to-day working team
- Management - Able to utilise, coordinate and control resources (human, physical and/or financial)
- Argument - Able to put forward, debate and justify an opinion or a course of action, with an individual or in a wider group setting
- Self-awareness & Reflectivity - Having an awareness of your own strengths, weaknesses, aims and objectives. Able to regularly review, evaluate and reflect upon the performance of yourself and others
Courses including this module
Compulsory in courses:
- N405: BSc Accounting & Finance (Bangor College, China) year 3 (BSC/AFBC)