EXMBM524-22B (HAM)

Financial Analysis

15 Points

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Division of Management
Strategic Engagement
Professional Programmes


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: claire.ross@waikato.ac.nz

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Paper Description

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Every manager must face the tasks of finding, interpreting and utilising accounting information. This paper explores the process of accounting for organisations, focusing on financial and management accounting areas as well as financial management concepts.

Sessions will introduce participants to a range of accounting techniques and concepts. The accounting systems provide information for decision-making and it is important to understand the strengths and limitations of the information.

Themes covered include: where financial information comes from, how it is recorded, and how it is reported. The paper explains: accounting conventions and principles, key performance indicators, as well as the control of financial systems. Management accounting themes covered include short run decision making, taxation, both domestic as well as international issues, as well as considerations of Key Performance Indicators (KPIs) and financial analysis. An introduction to Corporate Social Responsibility (CSR), Stakeholder Management and Sustainability will be provided, and their influences on corporate decision making discussed. Issues relating to contracts, Consumers Guarantees Act and the Fair Trading Act in the business context will also be discussed in this paper.

Throughout this paper, topics will be introduced and illustrated with case examples and practical exercises to encourage discussion and debate. This approach of linking theory to practice will ensure that any limitations or difficulties associated with the models and concepts are identified.

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Paper Structure

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As long as COVID regulations allow, students are strongly encouraged to attend sessions in person at the Hamilton campus. The teaching philosophy of this paper benefits most from in-person interaction with lecturers and fellow students. However, for those students who are not in Hamilton or need to self-isolate, a FLEXI option is offered. Students can join sessions online via Zoom. Whether you attend in-class or on Zoom, sessions are synchronous**, meaning that you need to be present and participate during the scheduled slot. Although sessions are recorded, group activities cannot be recorded and much of your learning will happen during these activities.

Any changes to the paper's structure necessitated by a change in COVID regulations or a lecturer having to self-isolate will be communicated in Moodle and via announcements.

A combination of learning activities are used to assist your understanding, answer questions, analyse cases, and provide insights that help you 'scaffold' learning. Recorded video lectures, online content, and required reading will be prescribed. It is essential that you prepare for each session as instructed.

**If you cannot attend a session due to illness or another legitimate reason, please notify the relevant lecturer before the session. You will be expected to watch the session's recording in your own time. Please note, some in-class activities will not be available after the fact.

Online resources are provided in Moodle for you to download and review before the sessions.

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Learning Outcomes

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Students who successfully complete the paper should be able to:

    Students who successfully complete the course should be able to:
    • 1. Demonstrate an understanding of how accounting systems gather, collate and present information for decision making
    • 2. Analyse and interpret published financial statements
    • 3. Discuss the operational and strategic significance of accounting information
    • 4. Identify the contribution and limitations of accounting techniques available to the decision maker
    • 5. Explain how sustainability issues impact on contemporary business decision making.
    • 6. Understand the issues relating to contracts, consumers guarantees and fair trading in a business context.
    Linked to the following assessments:
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All assessments must be completed.

PLEASE NOTE: The University of Waikato has zero tolerance for plagiarism.

Click here for help with APA Referencing.

Please refer to Moodle for assessment details.

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Assessment Components

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The internal assessment/exam ratio (as stated in the University Calendar) is 100:0. There is no final exam. The final exam makes up 0% of the overall mark.

The internal assessment/exam ratio (as stated in the University Calendar) is 100:0 or 0:0, whichever is more favourable for the student. The final exam makes up either 0% or 0% of the overall mark.

Component DescriptionDue Date TimePercentage of overall markSubmission MethodCompulsory
1. Homework Exercises
  • Online: Submit through Moodle
2. Test 1
25 Aug 2022
5:00 PM
  • Online: Submit through Moodle
3. Project
24 Oct 2022
11:30 PM
  • Online: Submit through Moodle
4. Test 2
1 Nov 2022
2:00 PM
  • Online: Submit through Moodle
Assessment Total:     100    
Failing to complete a compulsory assessment component of a paper will result in an IC grade
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Required and Recommended Readings

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Recommended Readings

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Recommended Readings

1. Lawrence, S., Davey, H., & Low, M. (2012). Accounting at work: In business, government and society (5th ed.). Auckland, New Zealand: Pearson.

Copies of this text will be held on High Demand (Course Reserve) at the University Library for the duration of this paper.

2. Additional readings are provided in relevant sessions to provide further support material to help students understand the concepts covered.

Please refer to the Readings List in Moodle or click on the hyperlink provided.


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Online Support

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ITS: https://landesk.waikato.ac.nz0800 WAIKATO,extn 4008

Moodle Help files

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As a general guide 35-40 hours per week is required over the whole period of the paper.
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Linkages to Other Papers

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Restricted papers: EXPM503

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