Financial Statement Analysis
Module code: EC7095
Module co-ordinator: Mr Jim O'Hare
Financial statements are produced by businesses so that a wide range of users - including banks, suppliers, customers, Government and employees - can make economic decisions about the financial performance and position of that business.
The analysis used is often referred to as 'ratio analysis' and is usually divided into four sections: profitability, liquidity (solvency), gearing (leverage), and shareholder interests. It is not only accountants who have to use this type of financial information; in recent years changes have been made to the way this information is presented to make it easier for non-specialists to perform meaningful analysis.
- Financial reporting system
- The components of, and relationships between, financial statements
- Evaluating the relevance of information contained in financial statements
- Financial ratios
Ethics and professional standards for financial analysts
- 10 two-hour lectures
- 9 one-hour tutorials
- Coursework (30%)
- Exam, 2 hours (70%)