ACC585 Financial Statement Analysis and Valuation (8)

Finance professionals will, at some stage in their career, need to source, critically analyse and make decisions using externally available financial information and economic data. This may be, for example, in relation to constructing, reviewing or defending possible merger, takeover or partnership/joint venture transactions. Others may use financial statement analysis skills for recommending investment in stock/equity markets. This subject is designed to develop the students abilities to act as an analytical user of externally-available financial and economic information. Throughout the subject reference is made to the impact of different financial reporting rules on the comparability/usefulness of published financial information. The emphasis of the subject is on applying frameworks and techniques to listed companies, to ensure that students can practically apply the knowledge gained in the subject.

Subject Outlines
Current CSU students can view Subject Outlines for recent sessions. Please note that Subject Outlines and assessment tasks are updated each session.

Availability

Session 1 (30)
Online
Wagga Wagga Campus
Term 3 (45)
On Campus
Economic and Finance Institute

Continuing students should consult the SAL for current offering details: ACC585. Where differences exist between the Handbook and the SAL, the SAL should be taken as containing the correct subject offering details.

Subject Information

Grading System

HD/FL

Duration

One session

School

School of Accounting and Finance

Enrolment Restrictions

Postgraduate students only.  Not available to students who have completed ACG502 or ACG503.

Subject Relationships

ACG503 ACG503 provides obstensibly much the same content as ACC585 although adapted for the CPA Masters program in which it is included. ACG503 covers more indepth accounting concepts and techniques.
ACG502 ACG502 provides obstensibly much the same content as ACC585 although adapted for the CPA Masters program in which it is included. ACG502 covers more in-depth accounting concepts and techniques.

Incompatible Subjects

ACG502, ACG503

Learning Outcomes

Upon successful completion of this subject, students should:
  • be able to identify and analyse the role, uses and limitations of external financial reports;
  • be able to explain the impact of choices from among permissible accounting methods on figures reported in financial statements;
  • be able to critique various valuation techniques;
  • be able to apply analytical techniques using financial reports and other externally available information to critically evaluate company viability, performance and valuation.

Syllabus

This subject will cover the following topics:
  • Purpose and Use of Accounting Statements;
  • The Balance Sheet;
  • Profit and Loss and Cash Flow Statement;
  • Business Analysis, Industry Analysis and Macroeconomic Analysis;
  • Overview of Accounting Analysis;
  • Impact of Accounting Choice;
  • Financial Ratios and Cash Flow Analysis;
  • Forecasting Tools and Techniques;
  • Valuation - Basic Principles and Techniques;
  • Valuation - Extended Issues;
  • Capital Markets - Share Ownership and Information Disclosure.

Contact

Current Students

For any enquiries about subject selection or course structure please contact Student Central or ask@csu.edu.au or phone on 1800 275 278.

Prospective Students

For further information about Charles Sturt University, or this course offering, please contact info.csu on 1800 275 278 (free call within Australia) or enquire online.

The information contained in the 2018 CSU Handbook was accurate at the date of publication: August 2018. The University reserves the right to vary the information at any time without notice.

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