Course overview

Develop financial analysis that supports investment, funding and operating decisions in Australian organisations. Apply accounting judgements, forecasting methods and risk analysis to realistic commercial problems, then translate the results into clear, evidence-based recommendations.

Course objectives

Connect financial analysis with strategy and stakeholder needs.
Apply relevant accounting standards and professional obligations.
Develop integrated forecasts and evaluate investment proposals.
Assess working capital, funding choices and financial risks.
Communicate defensible recommendations and their limitations.

Learning outcomes

You should be able to:

Explain how recognition and measurement judgements affect financial decisions.
Build forecasts linking operating drivers, profit and cash.
Evaluate investment alternatives using appropriate financial measures.
Analyse liquidity, capital structure and financial risk exposures.
Document assumptions, ethical concerns and recommended actions.

Professional body requirements mapping

The alignment below is an educational assessment of the content. Retain the learning record and identify the parts relevant to your work; do not count the same learning time twice within one body’s total.

Learning outcomes and professional requirements

Lesson and outcome	CPA Australia	CA ANZ	IPA competency alignment	TPB relevance
Professional judgement and standards. Apply recognition, valuation and ethical judgement.	Accounting competence; evidenced ethics activities.	Reporting judgement; ethical decision-making.	Technical knowledge; professional and ethical standards.	Competence, care and integrity where connected with tax or BAS services.
Advanced forecasting and budgeting. Reconcile forecasts and test liquidity.	Management accounting and decision skills.	Role-relevant modelling and financial analysis.	Technical knowledge; management and professional skills.	Cash scheduling and ethical reporting where relevant to client services or practice management.
Investment and capital budgeting. Evaluate cash returns, risk and funding.	Investment appraisal and financial management.	Commercial analysis and professional judgement.	Technical knowledge; decision-making skills.	Relevant tax cash-flow analysis for tax agents. Investment appraisal alone does not establish BAS relevance.
Working capital management. Analyse the cash cycle and recoverable balances.	Liquidity, financial reporting and business advice.	Working capital analysis and reporting competence.	Technical knowledge; management skills; ethical judgement.	Record reliability, cash planning and practice management where linked to registered services.
Capital structure and financial risk. Assess borrowing, distributions and hedges.	Funding, risk management and ethical reporting.	Treasury and governance decisions relevant to the role.	Technical knowledge; decision-making; professional ethics.	Franking can support tax-agent competence. Dividends, valuation and hedging are not automatically BAS agent CPE.