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By the end of this course students should be able to:

1. Appreciate financial statement analysis as an integral part of the broader framework of business analysis.

2. Perform detailed and practical evaluation of financial statements.

3. Gain knowledge and skills in analysing financial statements for the purpose of business decisions, resource allocation decisions, and individual investment decisions.

4. Develop an understanding of the components of financial statements, and the development of analytical skills for financial and equity analysis.

5. Develop the skills required to forecast accounting numbers and estimate company value.

6. Express well considered opinion on issues relating to financial statements analysis.

7. Develop skills required to work effectively in a group.

Subramanyam, K., and Wild, J. 2009. Financial Statements Analysis (international edition), 10th Edition, McGraw-Hill New York.

• Palepu, K. G., Healy, P. M.2008. Business Analysis and valuation using financial statements: Text and cases. South Western, Cengage Learning.
• Robinson, T. R., Greuning, H., Henry E. And Broihahn, M. A. 2009. International Financial Statement Analyis, John Wiley & Sons, Inc.
• Financial Reporting and Analysis, CFA Program Curriculum, Levels I and II.

Additional reading materials will be provided in the course of the semester.

Please check your student email and MyUni as course-related announcements are communicated via email and also posted onto MyUni.

In this course, we seek to create an interesting, challenging, relevant, and engaging education experience. To help achieve this objective we have a number of teaching aims:
• Create a climate of engagement, dialogue and ongoing feedback between students and lecturers regarding the content, teaching strategies, learning experiences and outcomes
• Cater for a variety of learning preferences and abilities by providing a range of learning activities and teaching methods
• Develop independent learning skills and create an environment that both provides structure and guidance as well as encouraging students to extend their learning

Teaching strategies
This course is a combination of formal lectures and tutorials (problem solving classes). The lectures are used to explain concepts and to give real life examples of situations in which these concepts are used. The tutorials are for problem-solving and discussion of issues raised in the lectures. All tutorial questions are from end of chapter exercises in Subramanyam and Wild. There is an expectation that students will engage in additional readings, as well as the required text. In all classes, students are encouraged to ask questions if there is material that they do not understand.

TUTORIALS
Tutorial classes will be held weekly commencing the second week of the semester. Membership of tutorial classes is to be finalised by the end of the second week of semester. Students wishing to swap between tutorial classes after this time are required to present their case to the Lecturer-in-Charge, but should be aware that such a request may not be approved.

Tutorials are an important component of your learning in this course. The communication skills developed in tutorials by regularly and actively participating in discussions are considered to be most important by the School and are highly regarded by employers and professional bodies.

The University expects full-time students (i.e. those taking 12 units per semester) to devote a total of 48 hours per week to their studies. This means that you are expected to commit approximately 9 hours for a three-unit course or 13 hours for a four-unit course, of private study outside of your regular classes.

Students in this course are expected to attend all lectures throughout the semester plus one tutorial class each week.

The assessment components are as follows

Assessment	Due Date and time	Weighting	Related Learning Outcome
Class Test*	12th April, 2014	15%	1 to 6
Group Assignment**	25th April, 2014, 4pm	25%	All
Final Exam 3 hours – closed book exam***	3rd May, 2014	60%	1 to 6
Total		100%

Details of each assessment component will be discussed in class and posted onto the subject webpage.

The following additional conditions apply:

1. To gain a pass in this course, a mark of at least 50% must be obtained in the final examination as well as a total of at least 50% overall. Students who fail to achieve the minimum examination mark will be awarded no more than 49%.
2. Legible handwriting and the quality of English expression are considered to be integral parts of the assessment process. You may lose some marks in the examination due to poor handwriting.
3. Students in this course are not permitted to take a dictionary (English or English-Foreign) into the examination.
4. The use of non-programmable calculator is permitted in this course.

Attendance

Statutory obligations in Singapore are such that attendance in person is a compulsory condition of passing a course. Our specific requirements are that students must attend at least 80% of class sessions to be graded for that course. For these purposes each intensive weekend is defined as comprising 5 sessions with 1 on Friday evening and 2 on each of Saturday and Sunday.

Each course in total comprises 10 sessions; Students must attend a minimum of 8 sessions to be eligible to be given a grade for the course. Students failing to meet these requirements will be automatically graded 0% Fail (F) on their transcripts.

*The class test will be held on 12th April 2014 during lecture hours. It will cover materials from lectures 1 and 2 and the corresponding tutorials. It will be a closed book exam.

**Detailed information on the group assignment is attached to this outline and will be discussed in the first lecture. A sample assignment will be placed on the subject website.

***The final examination will be a 3 hour closed book exam and will be held during the examination period.

Notes on Assessment
1. All set work including assignments and class test must be provided by the due date and must be genuine attempts, to complete the course.
2. Legible hand-writing and the quality of English expression are considered to be integral parts of the assessment process. You may lose some marks in the class test and final examination because of poor hand-writing.
3. Assessment marks prior to the final exam will be displayed on MyUni. Students are encouraged to check their marks and notify the lecturer-in-charge of any discrepancies.

Presentation of Assignments
• Please must retain a copy of all assignments submitted.
• Please attach an ‘Assignment Cover Sheet’, which is signed and dated by you before submission.
• All group assignments must be attached to a ‘Group Assignment Cover Sheet’, which must be signed and dated by all group members before submission. All team members are expected to contribute approximately equally to a group assignment.

Lecturers can refuse to accept assignments, which do not have a signed acknowledgement of the University’s policy on plagiarism.

Assignment Guidelines including Referencing Details
A copy of the Postgraduate Programs: Communication Skills Guide will have been given to you at the beginning of your program. This guide will assist you structure your assignments. A copy of the guide can also be downloaded from
http://www.business.adelaide.edu.au/current/mba/download/2009MBACommSkillsGuide.pdf 

This publication also provides guidelines on a range of other important communication skills including writing essays and management reports, making oral presentations etc.
In preparing any written piece of assessment for your postgraduate studies it is important to draw on the relevant ‘literature’ to support critical analysis. Also essential is to reference the literature used. Correct referencing is important because it identifies the source of the ideas and arguments that you present, and sometimes the source of the actual words you use, and helps to avoid the problem of plagiarism. (Further information on plagiarism is provided later in this course outline.)
The Harvard system is widely used in the Business School. Guidelines for the use of this style of referencing can be found in the Communication Skills Guide.

Further assistance with referencing is available from the Faculty’s Learning Support Advisors. The contact details are provided on page 6 of the Communication Skills Guide.


Late Assignment Submission
Students are expected to submit their work by the due date to maintain a fair and equitable system. Extensions will generally only be given for medical or other serious reasons. All requests for extensions must be emailed to the lecturer in charge of the course before the due date. Each request will be assessed on its merits.

Return of Assignments
Lecturer’s aim to mark and return assignments to students within two (2) weeks of the due date with written feedback. Students are responsible for collecting their marked assignments from the postgraduate hub. If assignments aren’t collected after two (2) weeks, it will be posted out to the students, only if the correct mailing addresses are on the assignments.