THE UNIVERSITY OF QUEENSLAND

ACCT3106: Analysis of Financial Statements

Final Examination Guide and Notes 2026

Part 01: About This Guide

Part 02: Sample Final Examination Paper

Part 03: Suggested Solutions to Final Exam Paper

Part 04: Final Examination - Hints and Tips

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University of Queensland - ACCT3106: Analysis of Financial Statements

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ACADEMIC YEAR 2025 - 2026

University	University of Queensland
Study Level	Undergraduate
Course Code	ACCT3106
Course Name	Analysis of Financial Statements
Notes Title	Final Examination Guide and Notes
Format	PDF
Page Length	38

Prepare for the ACCT3106: Analysis of Financial Statements exam at the University of Queensland with this complete set of exam notes. It explains how the final exam is organised, the likely style and range of questions, and how to avoid common mistakes. Inside you’ll find sample exam papers, solutions, step-by-step explanations, and final-exam hints and tips. It has been updated to match the latest exam content, so you can revise with focus and confidence.

This course provides an introduction to business analysis, financial statement analysis and valuation using financial statement data. It is designed to expose you to the 'state of the art' approach to valuing the shares of a company. Valuation is a highly speculative undertaking. As such, this course introduces a systematic approach to valuation that reduces the input of pure speculation by emphasising the importance of knowing the business, the business environment, and the appropriate data and valuation model to use for the type of company you are trying to value.

In this course, you will develop an understanding of how financial accounting information can be used to value a company's shares. This is crucial for making sensible investment decisions in the share market. It is also important for future accountants and auditors to appreciate how a company's financial accounting information, which they help to produce, will be used by investors. The course will also explore issues with financial accounting quality and how financial accounting information can be manipulated to potentially fool investors or to achieve contractual outcomes based on accounting numbers.

✔ After successfully completing this course you should be able to:

Understand why and how to reformulate financial statements to facilitate equity valuation and financial statement analysis.
Understand how to apply and evaluate accounting-based valuation models, including forecasting of financial statements.
Analyse financial ratios to determine the drivers of profitability and growth, and to assist with forecasting.
Assess accounting quality, understand the motivations for earnings management, and understand common techniques used to manage earnings.

COURSE CODE	COURSE NAME
ACCT1101	Accounting for Decision Making
ACCT1110	Financial Reporting and Analysis
ACCT2102	Intermediate Management Accounting
ACCT2110	Intermediate Financial Accounting
ACCT2111	Principles of Financial Accounting
ACCT3103	Advanced Financial Accounting
ACCT3106	Analysis of Financial Statements
ECON2020	Intermediate Macroeconomics
ECON3210	Financial Markets and Institutions
FINM1415	Introduction to Finance
FINM2411	Principles of Financial Management
FINM2415	Corporate Finance
FINM2416	Asset Pricing
FINM3405	Derivatives and Risk Management
FINM3411	Applied Corporate Finance
LAWS1100	Business Law
LAWS3101	Income Tax Law
MGTS1301	Introduction to Management
MKTG1501	Foundations of Marketing
STAT1201	Analysis of Scientific Data

TOVO.

University of Queensland - ACCT3106: Analysis of Financial Statements

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