under international accounting standards.
• Prepare statement of Financial Position, Statement of Comprehensive Income, Statement of Changes in Eąuity and Statement of Cash Flows of a limited company in linę with regulatory requirements.
• Interpret the financial statements, so as to assess the performance and financial position of a business.
• Discuss the limitations of financial reports.
Assessment: Total Marks 100: Formal Written Examination 100 marks.
AC 1105 Investment Analysis Credit Weighting: 5, Teaching Period(s): Semester 1. Pre-reąuisite(s): Nonę Co-reąuisite(s): Nonę
Module Content: Introduction to the mathematics of fmance; the concept of shareholder value; the theory of investment decisions; Capital budgeting and decision making techniąues; real options Learning Outcome: On successful completion of this module, students should be able to:
■ Apply financial techniąues to personal finance decisions
■ Explain the concept of shareholder value
• Assess the merits of various project finance decision rules
• Make informed Capital budgeting decisions - Estimate the value of real options.
Assessment: Total Marks 100: Formal Written Examination 100 marks.
Teaching Period(s): Semester 2.
Pre-reąuisite(s): Nonę Co-reąuisite(s): Nonę
Module Content: Portfolio theory; market efficiency; asset pricing; introduction to financial option pricing. Learning Outcome: On successful completion of this module, students should be able to:
• Explain the benefit of combining assets in a portfolio
• Use the Capital Asset Pricing Model (CAPM) for investment decisions
• Assess the validity of the efficient markets hypothesis ■ Estimate the value of shares
• Outline the usefulness of financial options.
Assessment: Total Marks 100: Formal Written Examination 100 marks.
AC1107 Investment in Capital Assets,Credit Weighting: 5,Teaching Period(s): Semester 1. Pre-reąuisite(s): Nonę Co-reąuisite(s): Nonę
Module Content: Introduction to the mathematics of fmance; the concept of shareholder value; the theory of investment decisions; Capital budgeting and project finance decision-making techniąues; real options.
Learning Outcome: On successful completion of this module, students should be able to:
• Apply financial techniąues to personal finance decisions.
■ Explain the concept of shareholder value.
• Assess the merits of various project finance decision rules.
■ Make informed Capital budgeting decisions.
• Estimate the value of real options.
Assessment: Total Marks 100: Formal Written Examination 100 marks.
Semester 2.
Pre-reąuisite(s): Nonę Co-reąuisite(s): Nonę
Module Content: Portfolio theory; market efficiency; asset pricing; introduction to financial option pricing. Learning Outcome: On successful completion of this module, students should be able to:
■ Explain the benefit of combining assets in a portfolio.
• Use the Capital Asset Pricing Model (CAPM) for investment decisions.
• Assess the validity of the efficient markets hypothesis.
• Estimate the value of shares.
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