Course outline
Code: EMB755
Title: Financial Report Analysis
Faculty of Arts and Business
School of Business
Teaching Session: Session 1
Year: 2016
Course Coordinator:
Dr Peter Baxter
Office:
K1.23
Telephone:
+61 7 5430 2871
Email:
pbaxter@usc.edu.au
Consultation Times:
As notified on Blackboard
1.
What is this course about?
1.1
Course description
The course covers evaluation of financial performance using quantitative and qualitative analyses of
financial statements. The process is designed to provide managers with an understanding of how financial
statements can be analysed for the purpose of financing, investing and operating decisions.
1.2
2.
•
•
6 units
Course content
Introduction to financial statements; Balance sheet; and Income statement
Basics of analysis; liquidity of short-term assets; long-term debt paying ability; profitability for the
investor; statement of cash flows; expanded analysis
Unit value
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Course Outline: EMB755 Financial Report Analysis
3.
How does this course contribute to my learning?
Specific Learning Outcomes
On successful completion of
this course you should be able
to:
Identify and apply tools and
techniques for the appropriate
analysis of financial
statements.
Critically analyse the
information contained in the
financial statements and all
associated notes which form
part of the financial report of
an organisation.
Write an effective report that
provides justification for
decision making.
Assessment Tasks
Graduate Qualities
You will be assessed on the
learning outcome in task/s:
Completing these tasks successfully
will contribute to you becoming:
1 and 2
Knowledgeable.
2
Creative and critical thinkers.
2
Empowered.
4.
Am I eligible to enrol in this course?
4.1
Enrolment restrictions
4.2
Pre-requisites
4.3
Co-requisites
4.4
Anti-requisites
4.5
Specific assumed prior knowledge and skills
5.
How am I going to be assessed?
5.1
Grading scale
Refer to the Coursework Programs and Awards - Academic Policy for definitions of “pre-requisites, corequisites and anti-requisites”
Must be enrolled in BU791
Nil
Nil
MBA705
Nil
Standard – High Distinction (HD), Distinction (DN), Credit (CR), Pass (PS), Fail (FL)
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Course Outline: EMB755 Financial Report Analysis
5.2
Task
No.
Assessment tasks
Assessment Tasks
Individual
or Group
Weighting
%
1
Mid-session test
Individual
50%
2
Financial analysis
report
Individual
50%
100%
What is the
duration /
length?
1 hour
Approx.
1500 words
When should
I submit?
At the start
of workshop
4
Monday 22,
February,
5pm AEST
Where
should I
submit it?
In workshop
4
SafeAssign
Assessment Task 1: Mid-session test
Goal:
To provide you with an opportunity to demonstrate your understanding and application
of the material covered in the first 3 workshops of the course.
Product: Multiple choice test.
Format:
The test will comprise a number of multiple choice questions and will be closed book.
You will have 1 hour at the start of workshop 4 to complete the test.
Criteria
Understanding and application of financial analysis tools and concepts covered in the
first 3 workshops of the course.
Generic skill assessed
Skill assessment level
Problem solving
Developing
Assessment Task 2: Financial analysis report
Goal:
To enable you to prepare a report that analyses the financial statements of a
business/company and evaluates its financial position, performance and future
directions.
Product: Financial analysis report
Format:
This assessment task requires you to analyse the financial performance and position of
either your own business/company or an Australian publicly listed company of your
choice. Your report should present and justify your analysis and recommendations
concerning the business/company at an executive level of experience. More details of the
requirements for the report will be provided during the first 3 workshops.
Criteria
• Identification and application of appropriate financial analysis tools.
• Critical analysis of financial information.
• Effective communication skills.
Generic skill assessed
Skill assessment level
Communication
Developing
Organisation
Developing
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Course Outline: EMB755 Financial Report Analysis
5.3
Additional assessment requirements
SafeAssign
In order to minimise incidents of plagiarism and collusion, this course may require that some of its
assessment tasks are submitted electronically via SafeAssign. This software allows for text comparisons to
be made between your submitted assessment item and all other work that SafeAssign has access to. If
required, details of how to submit via SafeAssign will be provided on the Blackboard site of the course.
Eligibility for Supplementary Assessment
Your eligibility for supplementary assessment in a course is dependent of the following conditions applying:
a) The final mark is in the percentage range 47% to 49.4%
b) The course is graded using the Standard Grading scale
c) You have not failed an assessment task in the course due to academic misconduct
5.4
Submission penalties
Late submission of assessment tasks will be penalised at the following maximum rate:
• 5% (of the assessment task’s identified value) per day for the first two days from the date identified
as the due date for the assessment task.
• 10% (of the assessment task’s identified value) for the third day
• 20% (of the assessment task’s identified value) for the fourth day and subsequent days up to and
including seven days from the date identified as the due date for the assessment task.
• A result of zero is awarded for an assessment task submitted after seven days from the date
identified as the due date for the assessment task.
Weekdays and weekends are included in the calculation of days late. To request an extension you must
contact your course coordinator to negotiate an outcome.
6. How is the course offered?
6.1
Directed study hours
6.2
Teaching semester/session(s) offered
18 hours in distributed block format on campus
Session 1, 2016. Future offerings are yet to be determined.
6.3
Course activities
Teaching
Week /
Module
What key concepts/content will I
learn?
1
Workshop 1: Introduction to financial
statements
Workshop 2: Basics of financial
statement analysis
Workshop 3 Analysis of liquidity and
leverage
Workshop 4: Analysis of profitability
Workshop activities
Workshop 5: Analysis of cash flows
and investments
Workshop activities
2
3
4
5
What activities will I engage in to learn the
concepts/content?
Directed Study
Independent Study
Activities
Activities
Workshop activities
Workshop activities
Workshop activities
Readings on
Blackboard
Readings on
Blackboard
Readings on
Blackboard
Readings on
Blackboard
Readings on
Blackboard
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Course Outline: EMB755 Financial Report Analysis
6
Workshop 6: Expanded analysis of
Workshop activities
financial statements
Please note that the course activities may be subject to variation.
Readings on
Blackboard
7. What resources do I need to undertake this course?
7.1
Prescribed text(s)
7.2
Required and recommended readings
7.3
Specific requirements
7.4
Risk management
8.
How can I obtain help with my studies?
9.
Links to relevant University policies and procedures
There is no prescribed text for this course. Required readings will be made available on Blackboard.
Lists of required and recommended readings may be found for this course on its Blackboard site.
N/A
There is minimal health and safety risk in this course. It is your responsibility to familiarise yourself with the
Health and Safety policies and procedures applicable within campus areas.
In the first instance you should contact your tutor, then the Course Coordinator. Student Life and Learning
provides additional assistance to all students through Peer Advisors and Academic Skills Advisors. You can
drop in or book an appointment. To book: Tel: +61 7 5430 1226 or Email:
StudentLifeandLearning@usc.edu.au
For more information on Academic Learning & Teaching categories including:
• Assessment: Courses and Coursework Programs
• Review of Assessment and Final Grades
• Supplementary Assessment
• Administration of Central Examinations
• Deferred Examinations
• Student Academic Misconduct
• Students with a Disability
http://www.usc.edu.au/university/governance-and-executive/policies-and-procedures#academic-learningand-teaching
10. Faculty specific information
Locating Journal Articles
If you have been notified that the journal articles in this course are available on e-reserve, use the on-line
library catalogue to find them. For journal articles not on e-reserve, click on the "Journals and Newspapers"
link on the Library Homepage. Enter the journal title e.g. History Australia, then search for the volume and
issue or keyword as needed.
Assignment Cover Sheets
The Faculty of Arts and Business assignment cover sheet can be found on Blackboard or on the USC Portal
at: Faculty of Arts and Business (Students) > Forms. It must be completed in full identifying student name,
assignment topic, tutor and tutorial time. This must be attached securely to the front of each assessment
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Course Outline: EMB755 Financial Report Analysis
item prior to submission. Claims of loss of assignments will not be considered unless supported by a
receipt.
Help: If you are experiencing problems with your studies or academic work, consult your tutor in the first
instance or the Course Coordinator as quickly as possible.
Difficulties: If you are experiencing difficulties relating to teaching and assessment you should approach
your tutor in the first instance. If not satisfied after that you should approach in order your Course
Coordinator, Program Coordinator then Head of School.
General enquiries
Student Central - Building C
Tel: +61 7 5430 2890
Fax: +61 7 5430 2882
Email: Studentcentral@usc.edu.au