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SBUS42030

Academic Year 2024/2025

Understanding Fin.Statements (SBUS42030)

Subject:
Business
College:
Business
School:
Business
Level:
4 (Masters)
Credits:
5
Module Coordinator:
Dr John McCallig
Trimester:
Autumn
Mode of Delivery:
On Campus
Internship Module:
No
How will I be graded?
Letter grades

Curricular information is subject to change.

This module will develop the participant’s ability to use financial statements to better understand a firm’s (or business unit’s) strategy, performance, risks and prospects. In particular, the module develops the participant’s ability to use financial accounting information for business decisions and to fully engage with business discussions about that information. An emphasis will be placed on understanding the link between a business’s operations and strategy, and financial accounting information.

About this Module

Learning Outcomes:

On successful completion of this module you will be able to:

- understand the role of financial statements analysis within business analysis.
- navigate the income statement, balance sheet and cash flow statement.
- describe the impact of accrual accounting on the financial statements.
- identify the critical accounting policies and assumptions that are applied in preparing a business organisation’s financial statements.
- understand the implications of different accounting policies for the organisation’s financial statements.
- describe earnings management and identify when and how it occurs in practice.
- review a set of financial statements and identify issues that may impact on the analysis of the information in those statements.
- evaluate economic relationships in the financial statements to better understand the performance and prospects of the firm.
- decompose financial performance and identify performance issues and possible improvements.

Student Effort Hours:
Student Effort Type Hours
Lectures

16
Specified Learning Activities

60
Autonomous Student Learning

40
Total

116

Approaches to Teaching and Learning:
The module has a detailed study guide. Students are required to complete the module pre-reading or pre-work prior to attending the seminar sessions. The sessions themselves will be a combination of lectures, group discussion, in-class presentations, case study discussions and classroom exercises. A heavy emphasis in the seminars is on teasing out the implications of theory for practical application in a workplace context.

Requirements, Exclusions and Recommendations

Not applicable to this module.


Module Requisites and Incompatibles
Not applicable to this module.
 

Assessment Strategy  
Description Timing Component Scale Must Pass Component % of Final Grade In Module Component Repeat Offered
Individual Project: Company Analysis Project Week 12 Graded No

70

 No
Reflective Assignment: Learning Journal Week 12 Graded No

30

 No

Carry forward of passed components
Yes
 

Remediation Type Remediation Timing
In-Module Resit Prior to relevant Programme Exam Board
Please see Student Jargon Buster for more information about remediation types and timing. 

Feedback Strategy/Strategies

• Feedback individually to students, post-assessment

How will my Feedback be Delivered?

Written feedback to be provided within 20 days of assignment deadline.

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