Modiwl ASB-3222:
Financial Statement Analysis
Financial Statement Analysis 2025-26
ASB-3222
2025-26
Bangor Business School
Module - Semester 1
20 credits
Module Organiser:
Mahmoud Abdelkader Ali Abdelrahman
Overview
Business strategy analysis, profitability and growth analysis; inter-firm comparison and trend analysis; financial ratios; using financial statements in valuation; cash accounting versus accrual accounting; pricing book values; pricing earnings; financial forecasting; and predicting credit risk.
Assessment Strategy
-threshold -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. -good -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. -excellent -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. -another level-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.
Learning Outcomes
- Appraise how financial statement is linked to business activities
- Appraise how financial statement is used for the purposes of equity valuation.
- Critically analyse financial intra-firm (comparing performance year-on-year for the same company), inter-firm (comparing one company with another) and industry-average (comparing one company with its industry competitors) performance
- Critically appraise how financial information is used in capital markets.
- Critically evaluate relevant techniques used for the purposes of financial forecasting and the assessment of equity and credit risk.
Assessment method
Exam (Centrally Scheduled)
Assessment type
Summative
Description
The exam assesses any aspect of the module's syllabus, and will mainly require computationally-based answers
Weighting
75%
Assessment method
Report
Assessment type
Summative
Description
Financial Analysis Report: In this coursework, students are required to analyse the strategy and performance of two companies using the ratio-decomposition approach. This is a group coursework of a maximum of 3 students. In this coursework, students are required to analyse the strategy and financial performance of two companies using the ROCE ratio-decomposition approach. Students are expected to work together in a team to complete this 2,500-word coursework. One member submits on behalf of the group, and all members receive the same mark.
Weighting
25%