Financial Statement Analysis
Victoria University of Wellington
Wellington, New Zealand
Area of Study
Taught In English
ACCY 231 (or 221), FINA/MOFI 201 or FINA 211
Course Level Recommendations
ISA offers course level recommendations in an effort to facilitate the determination of course levels by credential evaluators.We advice each institution to have their own credentials evaluator make the final decision regrading course levels.
Recommended U.S. Semester Credits3 - 4
Recommended U.S. Quarter Units4 - 6
Hours & Credits
A critical examination of accounting and finance concepts as applied to financial statements of firms, focusing on the interests of equity investors. The course will also consider the value of financial statement analysis to capital markets and communities.
Course Learning Objectives
By the end of this course, students should be able to:
1. Explain key concepts, principles and relationships in financial statement analysis;
2. Explain the principles of valuation;
3. Undertake equity valuation;
4. Apply the concepts of risk analysis; and
5. Adapt and apply those principles and concepts in valuing a real firm.
Assignment 1 6%
Assignment 2 6%
Tutorial Participation 8%
Test (2 hours, closed book) 40%
Final Examination (2 hours, closed book) 40%
Courses and course hours of instruction are subject to change.
Eligibility for courses may be subject to a placement exam and/or pre-requisites.
Some courses may require additional fees.
Credits earned vary according to the policies of the students' home institutions. According to ISA policy and possible visa requirements, students must maintain full-time enrollment status, as determined by their home institutions, for the duration of the program.
Please reference fall and spring course lists as not all courses are taught during both semesters.
Availability of courses is based on enrollment numbers. All students should seek pre-approval for alternate courses in the event of last minute class cancellations
Please note that some courses with locals have recommended prerequisite courses. It is the student's responsibility to consult any recommended prerequisites prior to enrolling in their course.