ACCY5103 – Analysis of Financial Information
Module code
ACCY5103
Module title
Analysis of Financial Information
Prescription
The aim of this course is to develop the knowledge, skills and competencies to calculate, analyse and interpret financial information to inform decision making for an organisation.
Programmes
- BS7000
- NZ2459
- TP4775
NZQA Level
Level 5
NZQA Credits
15
Delivery method
- Web-Supported
Learning hours
- Total learning hours
- 150
Resources required
- Content
- LO1
- Purpose and users of financial analysis, limitations / assumptions
- Calculation of financial ratios
LO2
- Analysis and interpretation of financial ratios and financial information to inform decision making:
- Profitability; liquidity; asset utilisation; stability; investor
Analysis and interpretation of Environmental, Social, and Corporate Governance (ESG) information
- Formulate recommendations
- Communication of financial and non-financial information to internal and external stakeholders
LO3
- Complex transactions may include:
- Depreciation; doubtful debts; bad debts; inventory; disposal of assets
LO4
- Code of ethics to include:
- Ethical decision-making model; integrity; objectivity; professional competence and due care; confidentiality; professional behaviour - Learning Outcomes
- 1. Calculate ratios and analyse financial performance for an organisation.
2. Interpret financial and non-financial information to inform decision-making for an organisation.
3. Analyse the impact of complex transactions on financial statements for an organisation.
4. Apply the Code of Ethics as a practitioner in the accounting profession. - Teaching and Learning Strategy
- Learning and teaching activities will employ a range of elements drawn from approved methods to align with the context of the learning (delivery mode, regional specific requirement, etc.) and any particular needs of the group of aakonga.
- Assessment Criteria
- Assessment in this course employs an achievement-based grading scheme. Participants must submit all assessments and obtain at least 50% overall score in order to pass the course. Aakonga will be advised of all matters relating to summative assessment prior to the start of the course.
- Learning and Teaching Resource
- All required and recommended resources are provided to aakonga via course outlines.
