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DRPS : Course Catalogue : Business School : Common Courses (Management School)

Postgraduate Course: Analysis of Corporate Financial Information (CMSE11084)

Course Outline
SchoolBusiness School CollegeCollege of Arts, Humanities and Social Sciences
Credit level (Normal year taken)SCQF Level 11 (Postgraduate) AvailabilityAvailable to all students
SCQF Credits15 ECTS Credits7.5
SummaryThe course aims to allow participants to analyse financial statements of corporation from around the world and to show the links between accounting statements, valuation methods and investment analysis.
Course description Participants will be comfortable reading financial statements, calculating and understanding accounting ratios, extracting information to make forecasts and valuations. Participants will also gain understanding of the limitations of financial statements and methods for evaluating the quality of these statements


- Financial Statements
- Income Statement
- Balance Sheet
- Cash flow Statement
- Other Statements
- Constructing the financial statements
- Basic accounting concepts
- Ratio Analysis
- The Financial Accounting Environment: Rationale, drivers and perspectives for financial accounting
- International financial accounting
- Current Topics in International Accounting Standards

Student Learning Experience

Learning will primarily be through reading, thinking, reflection, practical workshop activities and attending the pre-recorded lectures. Accounting and analysis concepts can take time and effort to assimilate and so students should expect to have to work hard. Supplementary exercises and solutions will be also provided for students to work through in their own time.
Entry Requirements (not applicable to Visiting Students)
Pre-requisites Co-requisites
Prohibited Combinations Other requirements For Business School PG students only, or by special permission of the School. Please contact the course secretary.
Information for Visiting Students
Pre-requisitesBusiness School postgraduate students only.
High Demand Course? Yes
Course Delivery Information
Academic year 2020/21, Available to all students (SV1) Quota:  None
Course Start Semester 1
Timetable Timetable
Learning and Teaching activities (Further Info) Total Hours: 150 ( Lecture Hours 20, Seminar/Tutorial Hours 4, Supervised Practical/Workshop/Studio Hours 30, Feedback/Feedforward Hours 1, Formative Assessment Hours 3, Summative Assessment Hours 2, Revision Session Hours 2, Programme Level Learning and Teaching Hours 3, Directed Learning and Independent Learning Hours 85 )
Assessment (Further Info) Written Exam 0 %, Coursework 100 %, Practical Exam 0 %
Additional Information (Assessment) Assessment is based 100% on individual coursework:

Individual case study 1 (30%) (assess Learning Outcome 1)
Individual case study 2 (40%) (assess Learning Outcomes 1, 2, 3)
Individual essay (30%) (assess Learning Outcomes 3, 4)
Feedback Students will receive feedback on their performance on workshop case study tasks and through regular testing during the period of the course.
No Exam Information
Learning Outcomes
On completion of this course, the student will be able to:
  1. Understand and critically evaluate the construction of corporate financial accounting statements
  2. Undertake analysis of corporate value and evaluation of company health and opportunity
  3. Explain and discuss value creation and the creation of residual income
  4. Critically evaluate current capital market research into accounting
Reading List
Indicative Reading List:

Background Reading
Business Analysis and Valuation: IFRS Edition, 4th edition 2016, Krishna Palepu, Paul Healy & Erik Peek, Cengage Publishing

The Long and the Short of It: A Guide to Finance and Investment for Normally Intelligent People Who Aren't in the Industry, 2nd Edition, John Kay, 2016, Profile Publishing

Required Reading
An additional list of academic readings will be provided in class.

Resource List:
Additional Information
Graduate Attributes and Skills Cognitive Skills:
- The course will develop analytical, numerical and problem-solving skills.

Subject Specific Skill:
- Understand a set of financial statements.
Additional Class Delivery Information The class will be taught in hybrid form consisting principally of a mix of multiple pre-recorded short lectures plus seminars and tutorials that may be taught online or, when conditions allow, face to face.
KeywordsNot entered
Course organiserDr Tom Brown
Tel: (0131 6)50 8333
Course secretaryMs Rhiannon Pilkington
Tel: (0131 6)50 8072
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