M.184.5284 Business Analysis & Valuation | |
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(Business Analysis & Valuation ) |
Koordinator (coordinator): | Prof. Dr. Sönke Sievers |
Ansprechpartner (contact): | Alexander Liß (alexander.liss[at]upb.de) |
Credits: | 10 ECTS |
Workload: | 300 Std (h) |
Semesterturnus (semester cycle): | SoSe |
Studiensemester (study semester): | 1-4 |
Dauer in Semestern (duration in semesters): | 1 |
Lehrveranstaltungen (courses): | ||||||
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Nummer / Name (number / title) |
Art (type) |
Kontaktzeit (contact time) |
Selbststudium (self-study) |
Status (P/WP) (status) |
Gruppengröße (group size) | |
a) | K.184.52841 / Business Analysis & Valuation | Vorlesung | 20 Std (h) | 120 Std (h) | P | 60 TN (PART) |
b) | K.184.52842 / Übung Business Analysis & Valuation | Übung | 20 Std (h) | 60 Std (h) | P | 60 TN (PART) |
c) | K.184.52843 / Repetitorium Business Analysis & Valuation | Übung | 20 Std (h) | 60 Std (h) | P | 60 TN (PART) |
Wahlmöglichkeiten innerhalb des Moduls (Options within the module): | ||||||
Keine |
Empfohlene Voraussetzungen (prerequisites): |
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2227: FA 1: Grundlagen des externen Rechnungswesens nach HGB 2228: FA 2: Weiterführende Grundlagen des externen Rechnungswesens nach HGB 2241: Kapitalmarkttheorie 2285: Unternehmensbewertung 2288: Fortgeschrittene Fragestellungen der Unternehmensbewertung
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Inhalte (short description): |
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Accounting addresses the
measurement, aggregation, and evaluation of economic information useful for decision
making. This course is applications oriented and focuses on the most salient
aspects of accounting and analysis. It will teach student how to read, analyze
and interpret financial statements to make informed business decisions by using
real company data. Thus, it provides a broad framework for using financial
statements and other SEC required regulatory disclosures in business analyses.
Emphasis is placed on developing a critical, general manager’s perspective for
interpreting required financial disclosures, understanding the types of
financial information available in the public domain and their purposes. Based
on the core contents regarding profitability and credit risk analysis, revenue,
asset and liability recognition, intercorporate entities and issues related to
off-balance-sheet financing students will be enabled to forecast financial
statements and apply accounting oriented valuation-methods to evaluate
companies, business units and strategic projects. Finally, they will be able to
scrutinize the performance and limits of simplifying business valuation models.
By the end of the course, students ideally feel competent in writing a credible
equity (or credit risk) research report. Further, the student will gain a sense
of the importance regarding financial statement information for investing in
financial securities. The course is of interest to those pursuing careers in
investment banking (particularly in equities), security analysis, private
equity, consulting, and auditing firms. |
Lernergebnisse (learning outcomes): |
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Fachkompetenz Wissen (professional expertise): |
Studierende...
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Fachkompetenz Fertigkeit (practical professional and academic skills): |
Studierende...
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Personale Kompetenz / Sozial (individual competences / social skills): |
Studierende...
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Personale Kompetenz / Selbstständigkeit (individual competences / ability to perform autonomously): |
Studierende... |
Prüfungsleistungen (examinations) | |||
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Art der Modulprüfung (type of modul examination): Modulabschlussprüfung | |||
Art der Prüfung (type of examination) |
Umfang (extent) |
Gewichtung (weighting) | |
a) | Klausur | 120 Min. | 100.00 % |
Studienleistung / qualifizierte Teilnahme (module participation requirements) |
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Nein |
Voraussetzungen für die Teilnahme an Prüfungen (formal requirements for participating in examinations) |
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Keine |
Voraussetzungen für die Vergabe von Credits (formal requirements for granting credit points) |
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Die Vergabe der Credits erfolgt, wenn die Modulnote mindestens „ausreichend“ ist |
Gewichtung für Gesamtnote (calculation of overall grade) |
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Das Modul wird mit der Anzahl seiner Credits gewichtet (Faktor: 1) |
Verwendung des Moduls in den Studiengängen (The module can be selected in the following degree programmes) |
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M.Sc. International Business Studies, M.Sc. Betriebswirtschaftslehre, M.Sc. International Economics and Management, M.Sc. Management Information Systems, M.Sc. Wirtschaftsinformatik, M.Sc. Wirtschaftspädagogik, M. Ed. Wirtschaftspädagogik |
Umfang QT (participation requirements): |
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Lernmaterialien, Literaturangaben (learning material, literature): |
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Penman, Stephen: Financial Statement Analysis and Security Valuation, McGraw-Hill, Fifth Edition, 2012. Erasmus, Pierre / Ernst, Dietmar: International Business Valuation, Konstanz: uvk. |
Teilnehmerbegrenzung (participant limit): |
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Keine |
Sonstige Hinweise (additional information): |
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Teaching language: English |