Modiwl ACC-2110:
Financial Statement Analysis I
Financial Statement Analysis I 2024-25
ACC-2110
2024-25
Bangor Business School
Module - Semester 2
15 credits
Module Organiser:
Debbie Gilliland
Overview
To allow students to perform fundamental analysis of financial statements, perform financial valuations and to apply such fundamental analysis and valuation techniques to a variety of specific financial decisions.
The course will cover the following:
• Introduction to the Financial Statements and Valuation. • Analysis of Financial Statement. • Financial ratio analysis and interfirm comparison. • Profitability, Forecasting and Valuation. • Growth and Sustainable Earnings. • Accounting Analysis and Valuation. • Risk Analysis.
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
- Demonstrate essential level of knowledge of the principals and techniques of financial/business analysis in relation to decision makings.
- Implement forecasting methods for the valuation the future financial position of an entity.
- Interpret data derived from the use of financial analysis techniques to help management in making decisions.
- Use different financial analysis techniques for the assessment of the strategic and financial position of an entity.
Assessment method
Other
Assessment type
Summative
Description
Each student is required to submit a report with a word count ranging 1500 words, which carries a weightage of 30% towards their overall grade. Additionally, the students are expected to present their report, 5 minutes for each student, which is allocated 10% weightage. To ensure fairness and clarity in grading, rubrics have been developed for both the report and presentation, outlining the expectations, and marking criteria.
Weighting
40%
Assessment method
Exam (Centrally Scheduled)
Assessment type
Summative
Description
Towards the end of the semester, students will undertake a one-hour-and-half-long written examination that is unseen and closed book.
Weighting
60%