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14 NQF credits at HEQSF level 8

Course entry requirements: See entrance requirements for the Honours in Financial Analysis and Portfolio Management

Course outline: 

This is an introductory course to the understanding and interpretation of financial statements. is to provide the accounting foundations relevant to making investment decisions the course is to provide the accounting foundations relevant to making investment decisions regarding company’s equity instruments. Students are taught principles relating to the following skills: 

(1) Read financial statements and be able to identify and interpret the significant investment, financing and dividend decisions that a firm has made 

(2) Calculate and interpret financial statement ratios 

(3) Analyse the firm’s financial position, return and risk using the financial statements 

(4) Appreciate the difference between cash flow and accounting earnings as an indicator of a firm’s performance 

(5) Have a basic understanding of International Financial Reporting Standards (IFRS) so as to be able to make comment on most components of a company’s financial statements 

(6) Appreciate the limitations of financial accounting numbers 

(7) Appreciate the role of intangible assets and

(8) Appreciate the importance of Annual Financial Statements in understanding a business, but also appreciate the need to research further than this, i.e. “beyond the numbers”.

DP requirements: None

Lecture Times: Lectures are twice a week in the evenings Or on Tuesdays and Saturdays only.

Assessment: Examination 60% other assessments 40%

Last updated : 29 May 2019

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