M.184.2294, Financial Statement Analysis
KoordinatorProf. Dr. Kosi
ECTS5,0Kontaktzeit40 h
ArtVorlesung / ÜbungSelbststudium110 h
ZeitmodusWintersemester
Dauer1 Semester
AuskünfteFlagmeier, Vanessa (Raum Q5.107)
Wählbar inBachelor of Science International Business Studies (Studienbeginn vor WS 18/19)
- BWL: Taxation, Accounting & Finance
Bachelor of Science Wirtschaftsinformatik (Studienbeginn vor WS 18/19)
- BWL: Taxation, Accounting & Finance
Bachelor of Science Wirtschaftswissenschaften (Studienbeginn vor WS 18/19)
- BWL: Taxation, Accounting & Finance
Bachelor of Science International Business Studies (Studienbeginn ab WS 18/19)
- BWL: Taxation, Accounting & Finance
Bachelor of Science Wirtschaftsinformatik (Studienbeginn ab WS 18/19)
- BWL: Taxation, Accounting & Finance
Bachelor of Science Wirtschaftswissenschaften (Studienbeginn ab WS 18/19)
- BWL: Taxation, Accounting & Finance
Courses in English available for exchange students
- Courses in English available for exchange students
Bachelor of Science Sportökonomie
- Wahlpflichtbereich Controlling und Finanzierung

Inhalte / Umsetzung
KurzbeschreibungFinancial statements are the basis for a wide range of business analyses as they account for the most widely available data on public corporations’ economic activities. Financial analysts who understand managers’ disclosure strategies seize opportunities of receiving inside information from public data to evaluate a firm’s current and prospective performance.

Focused on the accounting-based valuation models, students not only learn how to analyse financial ratio and cash flow measures of the operating, financing and investing performance of a company but also evolve general approaches to analyse assets, liabilities, entities, revenues and expenses.

The purpose of this course is to provide students with a framework to use this financial statement data and to develop a critical perspective on the interpretation and evaluation of companies and business units.
By the end of this course, students are able to understand and apply business valuation models as well as to generate a statement analysis on their own.
Lehr-veranstaltungenK.184.22941, Financial Statement Analysis
Vorlesung / Übung mit 40h Kontaktzeit, 110h Selbststudium. Verantw. Dozent: Prof. Dr. Müller

Empfohlene VoraussetzungenM.184.2231, Grundlagen des externen Rechnungswesens
Kombinations-hinweiseM.184.2236, Bilanzanalyse

Erläuterungen:
Prüfungs-modalitäten1. 100% ak: Abschlussklausur / final written exam
Methodische Umsetzung40 hours in-class time
90 hours preparation for lectures
20 hours additional preparation time for the final exam
UnterrichtsspracheEnglish

Lernziele / Qualifikationen
FaktenwissenThis course teaches how to read, analyse and interpret financial statements.
MethodenwissenThe students should learn and apply not only accounting oriented valuation-methods and techniques but also analysis and forecasting tools.
TransferkompetenzReferring to 2 major example cases, which will lead the students through this course, the students will learn to identify and apply accounting schemes and theories for evaluating purposes.
Normativ-bewertendes WissenThe students will develop a critical perspective on evaluating financial statements and how to transfer this knowledge for decision-making processes.
SchlüsselqualifikationenCombination of lecture, preparation and post-editing of lecture material.

Literatur
Palepu, Healy, Peek: Business Analysis and Valuation, 4th Edition, Cengage Learning: 2013



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