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ACC4053 : Financial Analysis

  • Offered for Year: 2020/21
  • Module Leader(s): Mrs Deborah Jones
  • Owning School: Newcastle University Business School
  • Teaching Location: Newcastle City Campus
Semester 1 Credit Value: 10
Semester 2 Credit Value: 10
ECTS Credits: 10.0


To develop students’ skills of financial analysis particularly in relation to the use of financial statements and their influence on the investment process. For the purposes of this module, financial analysis is taken to refer to the area of comparing, analysing and assessing the valuation of companies. Throughout the degree programme students have spent time considering financial accounts from the perspective of the company management that prepares the accounts and the external auditors who audit them. The aim of this module is to encourage students to think about financial accounts from the perspective of the intended user of the financial accounts – shareholders.

Outline Of Syllabus

•       Investment analysis strategies and objectives;
•       Relevant aspects of investment theories;
•       Relevant aspects of financial statement analysis;
•       Relevant aspects of other financial analysis techniques.

Students will be encouraged to research various sources of information about companies allowing them to develop an understanding of the strengths and weaknesses of financial statements as source of information for investors.

Teaching Methods

Teaching Activities
Category Activity Number Length Student Hours Comment
Guided Independent StudyAssessment preparation and completion541:0054:00N/A
Scheduled Learning And Teaching ActivitiesLecture182:0036:00N/A
Guided Independent StudyDirected research and reading601:0060:00N/A
Guided Independent StudyIndependent study501:0050:00N/A
Teaching Rationale And Relationship

Lectures are used to explain the issues, and to introduce theory, concepts and techniques. The current size of the year group does facilitate a more interactive approach during lectures with some discussion of the material covered and issues raised. Students will have the opportunity to develop their understanding and judge their progress in these sessions.

NB: This module is covered by HaSS Faculty exemption in relation to small group teaching (

Assessment Methods

The format of resits will be determined by the Board of Examiners

Other Assessment
Description Semester When Set Percentage Comment
Report2M100Report including a valuation of a pre-agreed company. 4,500 words.
Formative Assessments
Description Semester When Set Comment
Written exercise1MSector analysis report with written and generic feedback
Assessment Rationale And Relationship

The module is assessed by a written project/assignment. The module is designed primarily to test students’ skills of discussion, analysis and evaluation. For this module these skills are appropriately assessed by assignment giving students the opportunity to research the subject area and develop their analytical skills over the course of the module. They will then be required to demonstrate these skills in writing in the written report/assignment.

Reading Lists