Modulhandbuch (Module manual)

M.184.5285 Advanced Business Analysis and Valuation
(Advanced Business Analysis and Valuation)
Koordinator (coordinator): Prof. Dr. Sönke Sievers
Ansprechpartner (contact): Prof. Dr. Sönke Sievers (soenke.sievers[at]
Credits: 5 ECTS
Workload: 150 Std (h)
Semesterturnus (semester cycle): WS
Studiensemester (study semester): 1-4
Dauer in Semestern (duration in semesters): 1
Lehrveranstaltungen (courses):
Nummer / Name
(number / title)
(contact time)
Status (P/WP)
(group size)
a) K.184.52851 / Advanced Business Analysis and Valuation Vorlesung / Übung P
b) K.184.52852 / Advanced Business Analysis and Valuation Übung Übung P
Wahlmöglichkeiten innerhalb des Moduls (Options within the module):
Empfohlene Voraussetzungen (prerequisites):

M.184.2231 Grundlagen des externen Rechnungswesens
M.184.2284 Unternehmensbewertung
M.184.5284 Business Analysis & Valuation​

Inhalte (short description):

This course is designed to extend student’s basic accounting skills to understand, organize, and summarize financial data for decision making that directly or indirectly involves equity valuation. The course should be useful to students contemplating careers in public accounting, credit lending, investment banking, security analysis, consulting, corporate management, and anyone interested in personal investment and financial statement analysis. The course is based on lectures, in-class exercises, discussions, readings, individual and/or group projects/homework's and one written final exam. There is one required textbook (given below), although the teaching material is based on many different sources. It is assumed that students have basic knowledge of accounting including book-keeping, accounting principles and concepts, technical terms (e.g., accrual accounting, assets and liabilities), and financial statement preparation. Furthermore, it is helpful if students have a basic knowledge of regression analysis and econometrics. Finally, basic finance knowledge (e.g., time value of money) and equity valuation (DCF-Approaches, Entity and Equity Valuation Methods) are helpful as well.​

Lernergebnisse (learning outcomes):
Fachkompetenz Wissen (professional expertise):

Reading, extracting and processing of accounting information for developing an economic perspective of the reporting entity​

Fachkompetenz Fertigkeit (practical professional and academic skills):

Forecasting techniques, analysis of business models, company valuation theory​

Personale Kompetenz / Sozial (individual competences / social skills):

Identification of key accrual accounting schemes to forecast cash flows and other payoffs using externally available accounting information​

Personale Kompetenz / Selbstständigkeit (individual competences / ability to perform autonomously):

Understanding the usefulness and limitations of external financial reporting for business valuation​

Prüfungsleistungen (examinations)
Art der Modulprüfung (type of modul examination): Modulabschlussprüfung
Art der Prüfung
(type of examination)
a) Hausarbeit 50.00 %
b) Klausur 50.00 %
Studienleistung / qualifizierte Teilnahme (module participation requirements)
Voraussetzungen für die Teilnahme an Prüfungen (formal requirements for participating in examinations)
Voraussetzungen für die Vergabe von Credits (formal requirements for granting credit points)
Die Vergabe der Credits erfolgt, wenn die Modulnote mindestens „ausreichend“ ist
Gewichtung für Gesamtnote (calculation of overall grade)
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)
B.Sc. Wirtschaftswissenschaften
B.Sc. International Business Studies
B.Sc. Wirtschaftsinformatik
Umfang QT (participation requirements):
Lernmaterialien, Literaturangaben (learning material, literature):
Sonstige Hinweise (additional information):

Unterrichtssprache: Englisch​

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