Modulhandbuch (Module manual)

M.184.2294 Financial Statement Analysis
(Financial Statement Analysis)
Koordinator (coordinator): Prof. Dr. Urska Kosi
Ansprechpartner (contact): Maryna Gulenko (maryna.gulenko[at]uni-paderborn.de)
Credits: 5 ECTS
Workload: 150 Std (h)
Semesterturnus (semester cycle): WS
Studiensemester (study semester): 3-6
Dauer in Semestern (duration in semesters): 1
Lehrveranstaltungen (courses):
Nummer / Name
(number / title)
Art
(type)
Kontaktzeit
(contact time)
Selbststudium
(self-study)
Status (P/WP)
(status)
Gruppengröße
(group size)
a) K.184.22941 / Financial Statement Analysis Vorlesung / Übung 40 Std (h) 110 Std (h) P
Wahlmöglichkeiten innerhalb des Moduls (Options within the module):
Keine
Empfohlene Voraussetzungen (prerequisites):

​In order to take this course successfully, students should know:

Basics of bookkeeping and accounting, e.g. W2231, Grundlagen des externen Rechnungswesens

Basics of IFRS, e.g. W2264, International Financial Reporting Standards

Inhalte (short description):

Financial 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.

Lernergebnisse (learning outcomes):
Fachkompetenz Wissen (professional expertise):
Studierende...
  • ​know about the importance and applicability of business analysis.
  • know the different steps of financial statement analysis.
  • have good knowledge about business valuation models.
  • have good knowledge about financial analysis and forecasting tools.
  • Fachkompetenz Fertigkeit (practical professional and academic skills):
    Studierende...
  • ​know how to read, interpret and analyse financial statements.
  • perform business strategy analysis.
  • can compute financial ratios and cash flow measures of a company's performance.
  • evaluate accounting quality of financial statements and correct distortions.
  • make forecasts and apply business valuation independently.
  • apply business valuation models.
  • Personale Kompetenz / Sozial (individual competences / social skills):
    Studierende...
  • ​independently build learning groups to repeat and deepen what was presented in the lecture.
  • actively discuss actual reporting practices of firms.
  • Personale Kompetenz / Selbstständigkeit (individual competences / ability to perform autonomously):
    Studierende...
  • build a critical perspective on the interpretation and evaluation of financial statements.
  • transfer this knowledge of business analysis to various application contexts, like M&A.
  • independently generate a financial statement analysis of a company.
  • Prüfungsleistungen (examinations)
    Art der Modulprüfung (type of modul examination): Modulabschlussprüfung
    Art der Prüfung
    (type of examination)
    Umfang
    (extent)
    Gewichtung
    (weighting)
    a) Klausur 90 Minuten 100.00 %
    Studienleistung / qualifizierte Teilnahme (module participation requirements)
    Nein
    Voraussetzungen für die Teilnahme an Prüfungen (formal requirements for participating in examinations)
    Keine
    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 doppelten Anzahl seiner Credits gewichtet (Faktor: 2)
    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. Wirtschaftsnformatik
    B.Sc. Sportökonomie
    Umfang QT (participation requirements):
    Lernmaterialien, Literaturangaben (learning material, literature):
    Palepu, Healy, Peek: Business Analysis and Valuation, 4th Edition, Cengage Learning: 2013
    Sonstige Hinweise (additional information):

    ​Teaching language: English

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