Unit Synopsis
Financial Statement Analysis is a capstone unit within the Bachelor of Accounting course. It supports you to integrate your learning in the course and to critically examine accounting and finance concepts relevant to the analysis of financial statements. You will apply these concepts to the analysis of real firms. The focus of the unit is on analysing financial statements to better understand and interpret the economic and business realities of firms. In particular, you will learn how to use financial statements to identify what adds value. While recognising that adding value can be viewed from the perspective of a range of different stakeholders, you will focus on the interests of equity investors.
Details
| Level | Undergraduate |
|---|---|
| Unit Level | 3 |
| Credit Points | 6 |
| Student Contribution Band | SCA Band 4 |
| Fraction of Full-Time Student Load | 0.125 |
| Pre-requisites or Co-requisites |
Pre-requisite: ACCT19061 Important note: Students enrolled in a subsequent unit who failed their pre-requisite unit, should drop the subsequent unit before the census date or within 10 working days of Fail grade notification. Students who do not drop the unit in this timeframe cannot later drop the unit without academic and financial liability. See details in the Assessment Policy and Procedure (Higher Education Coursework). |
| Class Timetable | View Unit Timetable |
| Residential School | No Residential School |
Unit Availabilities from Term 1 - 2026
Attendance Requirements
All on-campus students are expected to attend scheduled classes - in some units, these classes are identified as a mandatory (pass/fail) component and attendance is compulsory. International students, on a student visa, must maintain a full time study load and meet both attendance and academic progress requirements in each study period (satisfactory attendance for International students is defined as maintaining at least an 80% attendance record).
Recommended Student Time Commitment
Each 6-credit Undergraduate unit at CQUniversity requires an overall time commitment of an average of 12.5 hours of study per week, making a total of 150 hours for the unit.
Assessment Tasks
| Assessment Task | Weighting |
|---|---|
| 1. Written Assessment | 45% |
| 2. Written Assessment | 50% |
| 3. Online Quiz(zes) | 5% |
This is a graded unit: your overall grade will be calculated from the marks or grades for each assessment task, based on the relative weightings shown in the table above. You must obtain an overall mark for the unit of at least 50%, or an overall grade of ‘pass’ in order to pass the unit. If any ‘pass/fail’ tasks are shown in the table above they must also be completed successfully (‘pass’ grade). You must also meet any minimum mark requirements specified for a particular assessment task, as detailed in the ‘assessment task’ section (note that in some instances, the minimum mark for a task may be greater than 50%).
Past Exams
All University policies are available on the Policy web site, however you may wish to directly view the following policies below.
This list is not an exhaustive list of all University policies. The full list of policies are available on the Policy web site .
Term 1 - 2025 : The overall satisfaction for students in the last offering of this course was 92.86% (`Agree` and `Strongly Agree` responses), based on a 34.15% response rate.
Feedback, Recommendations and Responses
Every unit is reviewed for enhancement each year. At the most recent review, the following staff and student feedback items were identified and recommendations were made.
Source: Internal staff discussions
Formal Student Consultation times may assist some students to better communicate with the Unit Coordinator, particularly those with personal or other issues they may wish to discuss with the Unit
To further assist students to interact well with the Unit Coordinator, online Student Consultation times will be provided. This will be particularly designed to assist students with personal or other issues an easy way to communicate with the Unit Coordinator on a one-to-one basis.
This was implemented.
Source: Unit Coordinator reflections
To support the Assessment tile to be a 'one-stop shop' for everything on the assessments, the links to submit each of the assessments could be included in the Assessment tile in Moodle.
To assist with submitting assessments, the links to submit each of the assessments is included in the Assessment tile in Moodle as well as in the Assessment tab at the top of Moodle.
This was implemented.
Source: Student Feedback
Some students have suggested they prefer to use Australian companies, rather than companies from other countries, as they are more familiar with them and the markets and economy in which they operate.
The UC will provide more Australian companies to students to use in their assessments.
In Progress
Source: Student Feedback
Students suggested some incremental improvements to the Company Spreadsheet template used in the unit to make it more user-friendly.
The UC will make some adjustments to the Company Spreadsheet to assist with its use by students.
In Progress
On successful completion of this unit, you will be able to:
- Apply established techniques for analysing financial statement information for forecasting, valuation and risk analysis purposes
- Apply the major concepts and theories of fundamental analysis and the key steps involved in conducting a fundamental analysis and valuation of a company
- Use financial statement information to identify and recommend solutions to various financial challenges
- Analyse and synthesise a firm’s financial statement information in the context of the firm’s economic and business condition to make informed recommendations on investment decisions about the firm.
| Assessment Tasks | Learning Outcomes | |||
|---|---|---|---|---|
| 1 | 2 | 3 | 4 | |
| 1 - Written Assessment | • | • | ||
| 2 - Written Assessment | • | • | • | • |
| 3 - Online Quiz(zes) | • | • | ||
| Graduate Attributes | Learning Outcomes | |||
|---|---|---|---|---|
| 1 | 2 | 3 | 4 | |
| 1 - Communication | • | • | ||
| 2 - Problem Solving | • | • | ||
| 3 - Critical Thinking | • | • | • | • |
| 6 - Information Technology Competence | • | |||
| Assessment Tasks | Graduate Attributes | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 10 | |
| 2 - Written Assessment | • | • | |||||||||
| 1 - Written Assessment | • | • | • | ||||||||
| 3 - Online Quiz(zes) | • | ||||||||||