ACF5130 - Financial statement analysis and business valuation - 2019

6 points, SCA Band 3, 0.125 EFTSL

Postgraduate - Unit

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.

Faculty

Business and Economics

Organisational Unit

Department of Accounting

Chief examiner(s)

Dr Sandip Dhole (First semester, Second semester)

Unit guides

Offered

Caulfield

  • First semester 2019 (On-campus)
  • Second semester 2019 (Evening)
  • Second semester 2019 (On-campus)

Prerequisites

If students are enrolled in course B6001, B6002, B6003 or B6014 there are no prerequisites. Students enrolled in all other courses must have passed ACF5950 or ACC5903 or ACF5903 and ECC5953 or ECF5953.

Synopsis

The focus of this unit is on the process of business valuation. Topics include capital markets issues, evaluation of industry profitability, accounting analysis including evaluation of earnings management techniques, preparation of pro-forma statements, forecasting, bankruptcy analysis, and business valuation techniques.

Outcomes

The learning goals associated with this unit are to:

  1. compare and contrast approaches to business valuation
  2. apply economic, industry and business analysis in the valuation process
  3. evaluate an entity's accounting information and perform fundamental and financial analysis using a contemporary approach
  4. apply prospective analysis including forecasting and valuation to a merger and acquisition case
  5. develop capabilities to work effectively in a group; and/or demonstrate effective individual research skills to produce a professional quality business document to solve a valuation problem; and/or deliver a professional quality presentation; and/or develop oral communication skills and demonstrate independent thinking through contributions to class discussions; and demonstrate in individual summative assessment tasks the acquisition of an comprehensive understanding of the topics covered by this unit.

Assessment

Within semester assessment: 50% + Examination: 50%

Workload requirements

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

See also Unit timetable information