This module aims to provide students with thetheoretical knowledge, the techniques and skills needed to interpret financialdata as a financial analyst.

(LO1) Students will be able to demonstrate an understanding of the role of financial statements in assessing the performance and position of an entity from the point of view of a financial analyst

(LO2) Students will be able to identify and discuss the strength and limitations of the financial information reported by firms

(LO3) Students will be able to demonstrate an awareness of data sources and databases relevant to a role as financial analyst

(LO4) Students will be able to to perform a critical assessment of the financial statements produced by a firm and communicate their findings

(S1) Flexible and adaptable

(S2) Problem solving skills

(S3) Numerate

(S4) Commercially aware

(S5) Organised and able to work under pressure

(S6) Communication skills

(S7) IT Literate

(S8) Internationally aware

(S9) Lifelong learning skills

(S10) Ethically aware

Teaching Method: Lecture
Scheduled Directed Student Hours: 24
Attendance Recorded: Yes

Teaching Method: Seminar
Description: Seminars will be designed to allow students to understand how topics learnt in the lectures will work in practice and practical exercises.
Scheduled Directed Student Hours: 6
Attendance Recorded: Yes

Self-Directed Learning Hours: 120
Description: These independent learning hours are aimed at supporting the directed student learning. The module leader will provide guidance in the form of suggested readings and topics to examine with the expectation that students are well prepared to contribute to the tutorial activities and to understand the content of recordings

Skills/Other Attributes Mapping

Skills / attributes: Flexible and adaptable
How this is developed: Preparing for the presentation and working on the report involve managing different deadlines. Students would need to be flexible about the workload necessary to handle the completion of both assignments on time as well as adaptable to any changes in their work priorities.
Mode of assessment (if applicable): Report and presentation

Skills / attributes: Problem solving skills
How this is developed: Students will access and analyse various source of financial and non-financial information to complete the presentation and the report. They would determine which information is applicable and how to best use it to complete the assessment requirements.
Mode of assessment (if applicable): Report and presentation

Skills / attributes: Numerate
How this is developed: The report and the presentation focus on the analysis of a company’s financial information so the students will compute various financial ratios and interpret their meaning.
Mode of assessment (if applicable): Report and presentation

Skills / attributes: Commercially aware
How this is developed: During the lectures and the semi nars, the students will engage with real-world examples related to the different aspects of the financial position and performance of companies. In addition, the presentation and the report focus on the analysis and interpretation of the financial position and performance of a company.
Mode of assessment (if applicable): Report and presentation

Skills / attributes: Organised and able to work under pressure
How this is developed: The students will organise their self-directed learning time in a way that would help them to complete the presentation and the report within their respective deadlines. The existence of deadlines for both assessments means that students will have to work under pressure.
Mode of assessment (if applicable): Report and presentation

Skills / attributes: Communication skills
How this is developed: The students will practice communicating the findings of their analysis in an oral (presentation) and written (report) format. Although bo th the presentation and the report have guidelines, the students have a certain level of freedom in how they present the information.
Mode of assessment (if applicable): Report and presentation

Skills / attributes: IT Literate
How this is developed: For the purpose of the presentation and the report, students could use various visual aids in support of their analysis.
Mode of assessment (if applicable): Report and presentation

Skills / attributes: Internationally aware
How this is developed: During the lectures and the seminars, students will engage with real-world examples of companies from different countries. In addition, the company they are expected to analyse for their presentation and report is likely to have domestic as well international reach.
Mode of assessment (if applicable): Report and presentation

Skills / attributes: Lifelong learning skills
How this is developed: As outlined above, the presentation and the report would allow students the opportunity to develop as well as improve upon various skills, such as flexibility, adaptability, problem solving, working under pressure and communication. These skills would be beneficial to the students in their personal and professional lives as they would help students keep an open mind and continue on their path to self-improvement.
Mode of assessment (if applicable): Report and presentation

Skills / attributes: Ethically aware
How this is developed: As both the presentation and the report involve the analysis of various sources of information and the presentation of findings in both oral and written format, students are expected to adhere to the rules and guidelines associated with academic integrity.
Mode of assessment (if applicable): Report and presentation

Financial Reporting System (IFRS and GAAP)
Ethical frameworks and accounting applications
Financial Reporting Quality
Analysis of Long-Lived Assets
Analysis of Taxes
Analysis of Debt
Analysis of Off-Balance-Sheet Assets and Liabilities
Analysis of Pensions, Stock Compensation, and Other Employee Benefits
Analysis of Inter-Corporate Investments
Analysis of Business Combinations
Analysis of Global Operations
Ratio and Financial Analysis