Rhedir gan Bangor Business School
15.000 Credyd neu 7.500 Credyd ECTS
Trefnydd: Prof Robert Ryan
The aim of this module is 1. To give students an understanding of financial statements, their limitations and the problems faced when using them as an information source; 2. To place accounting analysis within a business evaluation framework, allowing assessment of the value of book valuations; 3. To enable students to utilise ratio analyses and develop an understanding of the problems and issues associated with the application of these to current and future performance; 4. To introduce the major differences in the accounting regimes of various international economies, their effect on financial analysis and the key accounting issues associated with them. 5. To demonstrate the major valuation techniques and their application in the banking and finance industry; 6. To enable students to use financial analysis skills in specific areas within the banking and finance industry.
This module seeks to examine the practical and academic issues in financial analysis, , covering financial accounting reports and the needs of the user. Building on the use of such statements as an information source, the module examines the problems associated with their use and enables students to develop an understanding of the place of such accounting analyses in the valuation of businesses. It will reflect on the importance of conventional statements, cash flow statements, current cost accounts and cash flow analysis in both a national and international context. The need for students to have an understanding of international reporting standards and their effect upon financial analysis is considered, with particular reference to comparative issues. The module will also consider various business valuation methods, with an emphasis on critical comparison and reflection on the usefulness and accuracy of the various methodologies.
Satisfactory standard: 50 -59 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.
Average Standard: 60-69 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.
High Standard: 70-79 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 standard: 80+ An outstanding performance, exceptionally able. 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.
- Be able to apply financial analysis techniques to financial statements and to understand the strengths and limitations of such analyses
- To understand and compare the major accounting system statements
- Be able to apply appropriate ratio analyses to assess current performance and indicate future performance of a company
- To critically evaluate the major valuation techniques and their limitations and be able to apply these to real world scenarios
- To understand and apply the key theories of financial analysis to specific real world cases and reflect upon the value of the results of such analyses
|Individual Research Assingment||100.00|
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