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Level 6 Diploma in Business Management

Structure and Interpretation of Final Accounts

BM604 · Financial Decision Making — Week 4 of 16

CourseBM604
Week4 of 16
SemesterII
TutorOnline in the course chat

This week’s topics

Structure and Interpretation of Final Accounts

  1. Statement of financial position analysis
  2. Income statement composition and profit quality
  3. Sources and applications of funds statements
  4. Comparative and trend financial analysis
  5. Analyzing the Income Statement | Financial Statement Analysis
  6. Horizontal Analysis | Financial Statement Analysis
  7. Vertical Analysis | Financial Statement Analysis

What you will be able to do

  • 2.2 Evaluate the structure and content of final accounts and their uses for business decision making.
  • 2.3 Interpret financial information in balance sheets, income statements as well as sources and applications of funds statements.

Activity

Start with this week’s 3 videos, then: Seminar, guided reading and a short written task: evaluate the structure and content of final accounts and their uses for business decision making.

Study materials

Videos

  • Analyzing the Income Statement | Financial Statement Analysis · YouTube · Edspira · 10 min · for registered students
  • Horizontal Analysis | Financial Statement Analysis · YouTube · Edspira · 6 min · for registered students
  • Vertical Analysis | Financial Statement Analysis · YouTube · Edspira · 9 min · for registered students
  • Decoding Financial Statements: Elevating Equity Valuations Through Earnings Quality Analysis · YouTube · LSE · 43 min · for registered students
  • Session 4: Financial Statement Analysis · YouTube · Aswath Damodaran · 20 min · for registered students
  • Session 1: The Financial Statements - An Overview · YouTube · Aswath Damodaran · 13 min · for registered students
  • Session 2: The Income Statement · YouTube · Aswath Damodaran · 16 min · for registered students
  • Session 2A: The Income Statement (Examples) · YouTube · Aswath Damodaran · 18 min · for registered students
  • Session 3: The Balance Sheet · YouTube · Aswath Damodaran · 14 min · for registered students
  • Grouping of information in the financial statements · YouTube · IFRS Foundation · 65 min · for registered students

Further resources

  • Intermediate Financial Accounting Vol. 1, Lyryx 2021-A, ch. 4: Financial Reports – Statement of Financial Position and Statement of Cash Flows · PDF · Other, textbook chapter; pp. 75–136 · for registered students
  • Intermediate Financial Accounting Vol. 2, Lyryx 2021-A, ch. 22: Putting It All Together: Disclosures and Analysis Overview · PDF · Other, textbook chapter; pp. 405–442 · for registered students
  • Introduction to Financial Accounting, Lyryx 2023-A, ch. 12: Financial Statement Analysis · PDF · Other, textbook chapter; pp. 489–532 · for registered students
Materials marked “for registered students” open in the student portal, which is set up as soon as you receive final acceptance.
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Course plan
  • Week 1: Strategic Business Decision Making and Financial Drivers
  • Week 2: Business Risk Assessment in Financial Decisions
  • Week 3: Accounting Foundations and Expenditure Classification
  • Week 4: Structure and Interpretation of Final Accounts
  • Week 5: Financial Performance Metrics and Long-Term Sustainability
  • Week 6: Sources and Selection of Business Finance
  • Week 7: Capital Expenditure Appraisal Techniques
  • Midterm: Midterm evaluation
  • Week 9: Off-Balance Sheet Financing and Risk Management
  • Week 10: Ownership Structures, Governance and Agency Dynamics
  • Week 11: Ethics, Governance Controls and Financial Accountability
  • Week 12: Applying Financial Decision Making in practice: case studies
  • Week 13: Assignment workshop: research, planning and referencing
  • Week 14: Assignment workshop: drafting, feedback and improvement
  • Week 15: Review and coursework completion
  • Final: Final assessment and submission
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