ACCT08024 2016 Financial Analysis and Interpretation

General Details

Full Title
Financial Analysis and Interpretation
Transcript Title
Fin Analysis & Interpretation
Code
ACCT08024
Attendance
N/A %
Subject Area
ACCT - Accounting
Department
BUS - Business
Level
08 - NFQ Level 8
Credit
05 - 05 Credits
Duration
Stage
Fee
Start Term
2016 - Full Academic Year 2016-17
End Term
9999 - The End of Time
Author(s)
Maria Scanlon, John Gaynor
Programme Membership
SG_BINTE_H08 201600 Bachelor of Business (Honours) in International Marketing and Languages SG_BGENE_K08 201600 Bachelor of Business (Honours) in General Stream (Add-on) SG_BHRMS_K08 201600 Bachelor of Business (Honours) in HRM Stream (Add-on) SG_BFINV_K08 201700 Bachelor of Business (Honours) in Finance and Investment Stream(Add-on) SG_BIMFR_H08 201900 Bachelor of Business (Honours) in Business in International Marketing with French SG_BIMGE_H08 201900 Bachelor of Business (Honours) in Business in International Marketing with German SG_BIMSP_H08 201900 Bachelor of Business (Honours) in Business in International Marketing with Spanish SG_BBMTS_K08 201900 Bachelor of Business (Honours) in Business L8 (Add-on) DoMTS SG_BSPOR_H08 201900 Bachelor of Business (Honours) in Sport with Business
Description

The student will develop their ability to analyse and interpret the financial statements of varying organisations with a particular focus on the annual reports and accounts of plc's and gain a knowledge and understanding of how they are financed, the cost of capital and the different capital structures available to a business.  

Learning Outcomes

On completion of this module the learner will/should be able to;

1.

Describe the contents of the income statement, the statement of financial position and the cash flow statement for a limited company. 

2.

Analyse and interpret corporate financial statements. 

3.

Calculate the financial gearing for an organisation and demonstrate a clear understanding of the elements contributing to the capital structure decision.

4.

Appraise the financial performance, financial position and investment potential of a selected public limited company

Teaching and Learning Strategies

This module will be delivered through a combination of lectures and tutorials. An essential part of the teaching and learning strategy will be to enable the students to improve their ability to interpret financial statements, both inidividually and as part of a group, through the use of case studies and the annual reports of plc's.

Module Assessment Strategies

The students will participate in a detailed group project on a large public limited company whereby they will provide a general overview of the organisation chosen, interpret the financial statements for three to five years, provide a financial performance appraisal, discuss the prospects and challenges facing the organisation, and evaluate whether the organisation would be a good investment for a potential investor. 

 

 

 

 

Repeat Assessments

The unsuccessful candidate will be required to repeat the failed element of their assessed work

Indicative Syllabus

Layout and presentation of corporate financial statements;

Analysis and interpretation of corporate financial statements;

Financial gearing;

Cost of capital;

Capital structure.

 

 

Coursework & Assessment Breakdown

Coursework & Continuous Assessment
50 %
End of Semester / Year Formal Exam
50 %

Coursework Assessment

Title Type Form Percent Week Learning Outcomes Assessed
1 Group Project Appraisal of the financial performance of a public limited company Continuous Assessment UNKNOWN 50 % OnGoing 1,2,3,4
             
             

End of Semester / Year Assessment

Title Type Form Percent Week Learning Outcomes Assessed
1 Final Exam Final Exam UNKNOWN 50 % End of Term 1,2,3,4
             
             

Full Time Mode Workload


Type Location Description Hours Frequency Avg Workload
Lecture Flat Classroom Lecture 4 Weekly 4.00
Group Learning Not Specified Group Project 1 Weekly 1.00
Independent Learning UNKNOWN Self direct learning 2 Weekly 2.00
Tutorial Flat Classroom Lecture 1 Weekly 1.00
Total Full Time Average Weekly Learner Contact Time 6.00 Hours

Required & Recommended Book List

Recommended Reading
2014-09-03 Financial Management for Decision Makers, 7th edition Trans-Atlantic Publications
ISBN 129201606X ISBN-13 9781292016061

Adopting an innovative, open-learning approach to introduce the main principles of financial management in an accessible, non-technical way, this fully updated seventh edition provides a unique focus on the practical application of financial management and its role in decision making.

Recommended Reading
2014-08-11 Finance Chartered Accountants Ireland
ISBN 1908199482 ISBN-13 9781908199485

Module Resources

Non ISBN Literary Resources

 

 

 

 

 

URL Resources

www.irishtimes.com/business

 

Other Resources

 

 

 

 

 

 

 

 

 

 

 

 

 

Additional Information

None