Universität Wien

040619 KU Financial Statement Analysis and Business Evaluation (MA) (2022W)

4.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften
Continuous assessment of course work
MIXED

Summary

1 Krneta , Moodle
2 Krneta , Moodle

Registration/Deregistration

Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).
Registration information is available for each group.

Groups

Group 1

Vorkenntnisse aus Konzernrechnungslegung und Rechnungslegung nach IFRS werden erwartet.

max. 50 participants
Language: English
LMS: Moodle

Lecturers

Classes (iCal) - next class is marked with N

  • Tuesday 08.11. 09:00 - 13:00 Digital
  • Thursday 17.11. 09:00 - 13:00 Digital
  • Wednesday 23.11. 09:30 - 13:00 Digital
  • Friday 09.12. 09:45 - 13:00 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Tuesday 13.12. 09:30 - 13:00 Digital
  • Monday 16.01. 08:00 - 11:15 Hörsaal 10 Oskar-Morgenstern-Platz 1 2.Stock
  • Monday 16.01. 11:30 - 13:00 Hörsaal 3 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Monday 16.01. 13:15 - 14:45 Hörsaal 10 Oskar-Morgenstern-Platz 1 2.Stock
  • Monday 16.01. 15:00 - 18:15 Hörsaal 10 Oskar-Morgenstern-Platz 1 2.Stock

Aims, contents and method of the course

The course covers the financial statement analysis from perspective of accounting analysis and financial analysis applying financial analysis tools such as rations, vertical analysis, horizontal analysis, and company valuation models. The course will include topics such as analysis of balance sheet, analysis of income statement, liquidity, operation-performance, profitability, solvency analysis, prospect analysis and company valuation.

After passing the course, students will be able to read, analyze and compare financial statements by applying above mentioned tools for financial analysis. Furthermore, students will be able to estimate company’s value by using financial information and draw important analytical conclusions. Students will also understand how financial data is used to access what drives financial performance and forecast future financial scenarios.

The contents of the course are presented by the lecturer via online presentations. Relevant issues and further questions are discussed together; practical examples provide the opportunity to deepen the theoretical knowledge. The course will put more emphasis on practical examples.
The course will potentially be conducted in collaboration with business partners (TBA).

Assessment and permitted materials

The final grade is formed from the results of the following four types of examinations:
* Course activities – presence and quizzes: 6%
* Written mid-term exam: 90 minutes, 32% of the course’s final grade.
* Written final exam: 60 minutes, 32% of the course’s final grade.
* Case study: financial statement analysis of specific company and presentation of findings, 30% of the course’s final grade.

For the written exams, only a non-programmable calculator is permitted. The time-length of exams is prone to changes based on consultations with students.

Minimum requirements and assessment criteria

Grading system:
1: 100 – 90 points
2: 89.75 – 80 points
3: 79.75 – 65 points
4: 64.75 – 50 points
5: less than 50 points.

Group 2

Vorkenntnisse aus Konzernrechnungslegung und Rechnungslegung nach IFRS werden erwartet.

max. 50 participants
Language: English
LMS: Moodle

Lecturers

Classes (iCal) - next class is marked with N

  • Tuesday 08.11. 15:00 - 19:00 Digital
  • Wednesday 16.11. 13:15 - 17:00 Digital
  • Thursday 24.11. 09:30 - 13:00 Digital
  • Friday 09.12. 13:15 - 16:30 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
  • Tuesday 13.12. 14:00 - 17:30 Digital
  • Friday 20.01. 08:00 - 11:15 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
  • Friday 20.01. 11:30 - 13:00 Hörsaal 5 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 20.01. 13:15 - 14:45 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
  • Friday 20.01. 15:00 - 18:15 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock

Aims, contents and method of the course

The course covers the financial statement analysis from perspective of accounting analysis and financial analysis applying financial analysis tools such as rations, vertical analysis, horizontal analysis, and company valuation models. The course will include topics such as analysis of balance sheet, analysis of income statement, liquidity, operation-performance, profitability, solvency analysis, prospect analysis and company valuation.After passing the course, students will be able to read, analyze and compare financial statements by applying above mentioned tools for financial analysis. Furthermore, students will be able to estimate company’s value by using financial information and draw important analytical conclusions. Students will also understand how financial data is used to access what drives financial performance and forecast future financial scenarios. The contents of the course are presented by the lecturer via online presentations. Relevant issues and further questions are discussed together; practical examples provide the opportunity to deepen the theoretical knowledge. The course will put more emphasis on practical examples.
The course will potentially be conducted in collaboration with business partners (TBA).

Assessment and permitted materials

The final grade is formed from the results of the following four types of examinations:* Course activities – presence and quizzes: 6% * Written mid-term exam: 90 minutes, 32% of the course’s final grade.* Written final exam: 60 minutes, 32% of the course’s final grade.* Case study: financial statement analysis of specific company and presentation of findings, 30% of the course’s final grade.For the written exams, only a non-programmable calculator is permitted. The time-length of exams is prone to changes based on consultations with students.

Minimum requirements and assessment criteria

Grading system:1: 100 – 90 points2: 89.75 – 80 points3: 79.75 – 65 points4: 64.75 – 50 points5: less than 50 points.

Information

Examination topics

Examinations include all contents covered in the course sessions (slides and examples) as well as further readings provided in reading list.

Reading list

Reading List:
Provided slides
Excel examples
Books:
Financial Statement Analysis, K.R. Subramanyam
International Financial Statement Analysis, CFA Institute

Association in the course directory

Last modified: Th 11.05.2023 11:27