• Semester 3 (External)

Synopsis

Financial  statements  are  used extensively in decision  making.  Decisions  to
invest  in  publicly-traded securities, decisions by  banks  and  other  lending
institutions concerning the extension of credit and the review of equity  loans,
decisions  relating  to  mergers/takeovers, and  judgements  made  by  investors
concerning matters to be placed before shareholders in general meetings, all use
various forms of financial statements.

This unit introduces students to the latest techniques in financial analysis and
modelling.  Specifically, the unit provides students  with  the  opportunity  to
develop  skills  in  analysing  accounting reports  and  various  techniques  of
financial  analysis.  Recent research findings relating to  financial  statement
analysis are central to the teaching of the unit.