Analysing Company Financial Statements
- Module Code:
- 151030032
- Credits:
- 15
- FHEQ Level:
- 6
- Year of study:
- Year 2
- Taught in:
- Term 2
This module is a key bridge module between 151030033 Financial Accounting offered in Year 2 and 151030037 Corporate Financial Reporting offered in Year 3. It develops an appreciation for the importance of financial statement structure, components, the need to make adjustments to reported numbers and the contexts in which financial analysis is applied in the real world. The module also develops appreciation for the importance of assessing quality of corporate financial reports by focussing on each of the 3 components i.e. Income statement, Balance Sheet and Cash Flow statement.
Objectives and learning outcomes of the module
On successful completion of this module a student will be able to:
- Understand the significance of financial reporting
- Understand the structure of financial statements and tools for their analysis
- Appreciate key issues associated with recognition, measurement and disclosure of important financial statement components
- Assess financial reporting quality
Method of assessment
This module is assessed by written coursework (30%) and by one two hour examination (70%)
Suggested reading
TBC