Analysing Financial Information
| Module title | Analysing Financial Information |
|---|---|
| Module code | BEF2027DA |
| Academic year | 2025/6 |
| Credits | 30 |
| Module staff |
| Duration: Term | 1 | 2 | 3 |
|---|---|---|---|
| Duration: Weeks | 12 |
| Number students taking module (anticipated) | 70 |
|---|
Module description
Financial analysis is pivotal in the financial services industry, helping clients achieve their strategic and monetary goals. This module equips students with the skills to interpret and evaluate financial data, enabling informed decision-making in business environments. It covers key financial statements, performance metrics, and risk assessment techniques. It focuses on the use of financial statements, ratio analysis, and performance evaluation techniques used by managers, investors, and other stakeholders to assess the financial health of an organization. Emphasis is placed on identifying trends, anomalies, and forecasting implications. By integrating financial data with strategic considerations, students will develop the ability to communicate findings effectively to stakeholders in various professional contexts. The module blends theoretical concepts with applied case studies to build strong analytical, critical thinking, and communication skills relevant for careers in finance, accounting, banking, and business consultancy.
Module aims - intentions of the module
This module aims to provide insights into the financial performance of a company/client’s business, forecast future outcomes, and guide decision-making by analysing key financial data and market trends. Students will gain practical experience by analysing real-world company accounts, understanding income statements, balance sheets, and cash flow statements, and by evaluating profitability, liquidity, solvency, and efficiency. This module aims to-
- Develop students’ ability to critically interpret financial statements and other financial information.
- Enable students to apply quantitative and qualitative techniques in financial analysis.
- Promote awareness of the influence of accounting choices and reporting standards on financial information.
Intended Learning Outcomes (ILOs)
ILO: Module-specific skills
On successfully completing the module you will be able to...
- 1. Interpret and analyse financial statements using appropriate techniques and frameworks.
- 2. Analyse financial statements to support credit risk assessments, lending decisions, and portfolio evaluations.
- 3. Apply financial ratio analysis techniques to assess a firms/clients profitability, liquidity, efficiency, and solvency.
- 4. Assess the financial health of borrowers or counterparties to make informed credit and risk management decisions in banking contexts.
- 5. Identify and evaluate the impact of accounting policies and financial reporting choices on the reliability of financial information
- 6. Evaluate financial information to support investment, lending, or strategic decisions.
- 7. Present financial analysis findings effectively using appropriate visual, written, and oral communication formats for banking stakeholders.
- 8. Demonstrate awareness of ethical and regulatory considerations in the use of financial information, including the implications of earnings management or misstatement.
ILO: Discipline-specific skills
On successfully completing the module you will be able to...
- 9. Read, understand, and interpret the core financial statements and achieve skill in applying financial ratios to perform year-on-year or sector comparisons.
- 10. Synthesize quantitative data to support banking decisions such as loan approvals or investment assessments.
- 11. Understand the role of financial reporting regulations and the ethical use of financial data in banking contexts.
ILO: Personal and key skills
On successfully completing the module you will be able to...
- 12. Understand how financial performance influences strategic decisions in lending, investment, and risk.
- 13. Diagnose financial issues and recommend appropriate actions in a banking or financial advisory setting.
- 14. Confidence in using financial information to advise clients, negotiate lending terms, or contribute to relationship management.
Syllabus plan
Indicative topics:
- Purpose and structure of income statements, balance sheets, and cash flow statements
- Users of financial statements in a banking context (e.g. lenders, investors, regulators)
- Overview of key accounting concepts and policies and impact of accounting choices and policies on financial results
- Profitability analysis, liquidity and solvency analysis, efficiency analysis, trend and comparative Analysis
- Understand earnings management practices
- Use of financial analysis in credit applications, monitoring, loan structuring and risk rating
- Ethics in financial analysis, role of regulators and the impact of non-compliance
- Transparency and disclosure in banking relationships
Learning activities and teaching methods (given in hours of study time)
| Scheduled Learning and Teaching Activities | Guided independent study | Placement / study abroad |
|---|---|---|
| 30 | 270 |
Details of learning activities and teaching methods
| Category | Hours of study time | Description |
|---|---|---|
| Scheduled learning and teaching activities | 30 | Masterclasses (in-person and online) |
| Guided independent study | 270 | Research, reading contents on ELE, assessment preparation and web-based activities including external resources if applicable. |
Formative assessment
| Form of assessment | Size of the assessment (eg length / duration) | ILOs assessed | Feedback method |
|---|---|---|---|
| Weekly online quizzes | variable | 1-14 | Online feedback |
Summative assessment (% of credit)
| Coursework | Written exams | Practical exams |
|---|---|---|
| 100 | 0 | 0 |
Details of summative assessment
| Form of assessment | % of credit | Size of the assessment (eg length / duration) | ILOs assessed | Feedback method |
|---|---|---|---|---|
| Applied exercise/Case Analysis/ presentation | 50 | Equivalent to 2000-word report or a 15-minute online presentation | 1-14 | Marks and correct answer explained. |
| Coursework assignment (Company analysis) | 50 | 3000-word report | 1-14 | Marks and individual feedback (written). |
| 0 | ||||
| 0 | ||||
| 0 | ||||
| 0 |
Details of re-assessment (where required by referral or deferral)
| Original form of assessment | Form of re-assessment | ILOs re-assessed | Timescale for re-assessment |
|---|---|---|---|
| Applied exercise/Case Analysis/ presentation | 50%, Equivalent to 2000-word report or a 15-minute online presentation | 1-14 | In line with university regulations |
| Coursework assignment (Company analysis) | 50%, 3000-word written assignment | 1-14 | In line with university regulations |
Re-assessment notes
Deferral – if you have been deferred for any assessment you will be expected to submit the relevant assessment. The mark given for a re-assessment taken as a result of deferral will not be capped and will be treated as it would be if it were your first attempt at the assessment.
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Referral – if you have failed the module overall (i.e. a final overall module mark of less than 40%) you will be expected to submit the relevant assessment. The mark given for a re-assessment taken as a result of referral will be capped at 40%
Indicative learning resources - Basic reading
Recommended text:
- Fridson, M. S., & Alvarez, F. (2022). Financial statement analysis: a practitioner's guide. John Wiley & Sons.
- Lessambo, F. I. (2022). Financial statements: Analysis, Reporting and Valuation. Palgrave Macmillan.
- Drake, P. P., & Fabozzi, F. J. (2012). Analysis of financial statements. John Wiley & Sons.
Other resources:
ELE – Web-based and electronic resources will be posted and made available throughout the module
| Credit value | 30 |
|---|---|
| Module ECTS | 15 |
| Module pre-requisites | None |
| Module co-requisites | None |
| NQF level (module) | 5 |
| Available as distance learning? | Yes |
| Origin date | 13/05/2025 |
