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

Postgraduate Course: Financial Statement Analysis (CMSE11338)

Course Outline
SchoolBusiness School CollegeCollege of Arts, Humanities and Social Sciences
Credit level (Normal year taken)SCQF Level 11 (Postgraduate) AvailabilityNot available to visiting students
SCQF Credits15 ECTS Credits7.5
SummaryThe course aims to empower students with essential skills to discern business opportunities and risks embedded in corporate financial and non-financial reports. Through critical analyses, students will evaluate the firm's financial performance and evaluate its long-term value.
Course description Students will learn to extract necessary information from corporate annual reports to understand business opportunities and risks and critically evaluate corporate strategies. Students will then study how to calculate, interpret, and use financial ratios in different scenarios.

Outline Content

-Corporate Reporting Framework

-Business Environment & Strategy Reporting

-Risk Reporting

-Financial Reporting

-Application of Financial Ratios

Student Learning Experience:

Tutorial/seminar hours represent the total live hours a student can expect to receive on this course. These hours may be delivered in tutorial/seminar, lecture, workshop or other interactive whole class or small group format.
Entry Requirements (not applicable to Visiting Students)
Pre-requisites Students MUST have passed:
Prohibited Combinations Other requirements For Business School Postgraduate students only.
Course Delivery Information
Academic year 2024/25, Not available to visiting students (SS1) Quota:  None
Course Start Semester 1
Timetable Timetable
Learning and Teaching activities (Further Info) Total Hours: 150 ( Seminar/Tutorial Hours 20, Summative Assessment Hours 2, Programme Level Learning and Teaching Hours 3, Directed Learning and Independent Learning Hours 125 )
Assessment (Further Info) Written Exam 100 %, Coursework 0 %, Practical Exam 0 %
Additional Information (Assessment) 100% Written Exam (Individual) - Assesses all course Learning Outcomes
Feedback Formative feedback: Feedback will be provided throughout the course.

Summative feedback: Feedback will be provided on the assessment within agreed deadlines.
Exam Information
Exam Diet Paper Name Hours & Minutes
Main Exam Diet S1 (December)Financial Statement Analysis (CMSE11338)2:00
Learning Outcomes
On completion of this course, the student will be able to:
  1. Understand the construction of corporate reporting.
  2. Critically evaluate business opportunities and risks through corporate reporting analysis.
  3. Analyse corporate financial performance in real cases.
Reading List
Main Textbook:

Palepu K., P. Healy, and E. Peek, Business Analysis & Valuation: IFRS Standards edition, 6th edition. Publisher: Cengage Learning, ISBN: 9781473779099.

Supplementary Reading:

Peter Atrill & Eddie McLaney, Accounting and Finance for Non-Specialists, 10th edition. Publisher: Pearson, ISBN: 9781292135601.
Additional Information
Graduate Attributes and Skills Cognitive Skills

After completing this course, students should be able to:

Be self-motivated; curious; show initiative; set, achieve and surpass goals; as well as demonstrating adaptability, capable of handling complexity and ambiguity, with a willingness to learn; as well as being able to demonstrate the use digital and other tools to carry out tasks effectively, productively, and with attention to quality.

Knowledge and Understanding

After completing this course, students should be able to:

Demonstrate a thorough knowledge and understanding of contemporary organisational disciplines; comprehend the role of business within the contemporary world; and critically evaluate and synthesise primary
and secondary research and sources of evidence in order to make, and present, well informed and transparent organisation-related decisions, which have a positive global impact.
KeywordsNot entered
Course organiserDr Rocky Wang
Course secretaryMiss Lindsay Hunter
Tel: (0131 6)50 3823
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