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040619 KU Applied Topic: Financial Statement Analysis and Business Evaluation (MA) (2024W)
Continuous assessment of course work
Labels
MIXED
Summary
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 is open from Mo 09.09.2024 09:00 to Th 19.09.2024 12:00
- Registration is open from We 25.09.2024 09:00 to Th 26.09.2024 12:00
- Deregistration possible until Mo 14.10.2024 23:59
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
Most Sessions will occur in Room Hörsaal 05; except the 4th Session, Room Hörsaal 10, the Pre-Course, online, and the 5th Session, which will take place at the Business Partner’s Headquarters (Deloitte). The Mid-term Examination will occur in Room Hörsaal 06, and the Final Examination will be in Room Hörsaal 14. Finally, the Presentations of Group Projects will take place in Room Hörsaal 12 & 08.
Session Topic Reading Date Room HoursPre-Course E-Survey through Moodle No-Reading 04/10/24 ----- (All Day)
1 The Fundamentals of Financial Statement Analysis Alexander et al. (2023) 07/10/24 HS05 8:30-11:15 (2.5 hours)
2 Analysis Tools Alexander et al. (2023) 21/10/24 HS05 8:30-11:15 (2.5 hours)
3 Ratio Analysis Alexander et al. (2023) 04/11/24 HS05 8:30-11:15 (2.5 hours)
Midterm Exam: 1 hour 20/11/24 HS06 8:30-9:30
4 Business Valuation & Forecasting Alexander et al. (2023) 25/11/24 HS10 8:30-11:15 (2.5 hours)
5 Business Partnership (Deloitte) ----- 17/12/24 Extern. 8:30-13:00 (4.5 hours)
Final Exam: 1 hour 20/01/25 HS14 8:30-9:30
Presentations of Group Projects: 7 hours 20/01/25 HS12 09:45–11:15
20/01/25 HS08 11:30-16:30
- Friday 04.10. 08:00 - 09:30 Digital
- Monday 07.10. 08:00 - 11:15 Hörsaal 5 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Monday 21.10. 08:00 - 11:15 Hörsaal 5 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Monday 04.11. 08:00 - 11:15 Hörsaal 5 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Wednesday 20.11. 08:00 - 11:15 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
- Monday 25.11. 08:00 - 11:15 Hörsaal 10 Oskar-Morgenstern-Platz 1 2.Stock
- Tuesday 17.12. 08:00 - 09:30 Ort in u:find Details
- N Monday 20.01. 08:00 - 09:30 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
- Monday 20.01. 09:45 - 11:15 Hörsaal 12 Oskar-Morgenstern-Platz 1 2.Stock
- Monday 20.01. 11:30 - 16:30 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
Aims, contents and method of the course
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
Most Sessions will occur in Room Hörsaal 03, except the 4th Session, Room Hörsaal 08, the Pre-Course, and the 5th Session, which will take place online and at the Business Partner’s Headquarters (Deloitte), respectively. The Mid-term Examination will occur in Room Hörsaal 06, and the Final Examination will be in Room Hörsaal 14. Finally, the Presentations of Group Projects will take place in Room Seminarraum 14.
Session Topic Reading Date Room HoursPre-Course E-Survey through Moodle No-Reading 04/10/24 ----- (All Day)
1 The Fundamentals of Financial Statement Analysis Alexander et al. (2023) 10/10/24 HS03 8:30-11:15 (2.5 hours)
2 Analysis Tools Alexander et al. (2023) 24/10/24 HS03 8:30-11:15 (2.5 hours)
3 Ratio Analysis Alexander et al. (2023) 07/11/24 HS03 8:30-11:15 (2.5 hours)
Midterm Exam: 1 hour 20/11/24 HS06 8:30-9:30
4 Business Valuation & Forecasting Alexander et al. (2023) 28/11/24 HS08 8:30-10:15 (2.5 hours)
5 Business Partnership (Deloitte) ----- 19/12/24 Extern. 8:30-13:00 (4.5 hours)
Final Exam: 1 hour 20/01/25 HS14 8:30-9:30
Presentations of Group Projects: 7 hours 21/01/25 SR14 08:00–14:45
- Friday 04.10. 08:00 - 09:30 Digital
- Thursday 10.10. 08:00 - 11:15 Hörsaal 3 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Thursday 24.10. 08:00 - 11:15 Hörsaal 3 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Thursday 07.11. 08:00 - 11:15 Hörsaal 3 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Wednesday 20.11. 08:00 - 11:15 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
- Thursday 28.11. 08:00 - 11:15 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
- Thursday 19.12. 08:00 - 13:00 Ort in u:find Details
- N Monday 20.01. 08:00 - 09:30 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
- Tuesday 21.01. 08:00 - 14:45 Seminarraum 14 Oskar-Morgenstern-Platz 1 2.Stock
Aims, contents and method of the course
Prerequisites: Previous knowledge of IAS/IFRS knowledge and accounting consolidation is expected.
Place: Mixed: On-Site (Room: HS03 & HS08), Online (Pre-Course E-Survey), and in the Business Partner's Headquarters (last (5th) session))
Number of Students: 50 participants (2 Groups)
Language: English
LMS: MoodleAims, Contents and Delivery Method of the Course:
The course is designed to cover the mechanisms of financial statement analysis from the financial and accounting perspective, applying financial analysis tools such as ratios, vertical analysis, horizontal analysis, and company valuation models. It also explores financial reporting from the standpoint of financial statement users in greater depth. Topics include balance sheet analysis, income statement analysis, liquidity, operation performance, profitability, solvency analysis, prospect analysis, and company valuation.After completing the course, students will be able to dig up publicly available information; and read, analyse, and compare financial statements by applying the tools mentioned above for financial analysis. Students will develop a sufficient understanding of the concepts and recording procedures and, therefore, be able to interpret various disclosures in an informed manner. Students will learn to compare companies financially, understand cash flow, and grasp fundamental profitability issues and risk analysis concepts. Furthermore, students will be able to estimate a company's value using financial information and draw important analytical conclusions. Students will also understand how financial data is used to assess what drives financial performance and forecast future financial scenarios.The course is complemented by a Business Partnership, namely the Deloitte, organised by Uniport. Hence, the course's final session will be held as a workshop at the partner's headquarters. Further information is presented in one of the course's sessions in advance of the workshop.Teaching Method:
The sessions involve theory discussions accompanied by practical examples and hands-on exercises. The lecturer presents the contents of the course via presentations on-site. Lectures provide background knowledge and help students understand the theory and logic behind the accounting and financial fields and processes.Before the course starts, students are recommended to participate in a pre-course survey, where they will evolve actively to identify their level of knowledge. Relevant issues and further questions are discussed together, using practical examples to provide the opportunity to deepen the theoretical understanding. The course will put more emphasis on practical examples and applications. Note that successful course completion depends significantly on whether students systematically review the class material and participate in the lecture.
Place: Mixed: On-Site (Room: HS03 & HS08), Online (Pre-Course E-Survey), and in the Business Partner's Headquarters (last (5th) session))
Number of Students: 50 participants (2 Groups)
Language: English
LMS: MoodleAims, Contents and Delivery Method of the Course:
The course is designed to cover the mechanisms of financial statement analysis from the financial and accounting perspective, applying financial analysis tools such as ratios, vertical analysis, horizontal analysis, and company valuation models. It also explores financial reporting from the standpoint of financial statement users in greater depth. Topics include balance sheet analysis, income statement analysis, liquidity, operation performance, profitability, solvency analysis, prospect analysis, and company valuation.After completing the course, students will be able to dig up publicly available information; and read, analyse, and compare financial statements by applying the tools mentioned above for financial analysis. Students will develop a sufficient understanding of the concepts and recording procedures and, therefore, be able to interpret various disclosures in an informed manner. Students will learn to compare companies financially, understand cash flow, and grasp fundamental profitability issues and risk analysis concepts. Furthermore, students will be able to estimate a company's value using financial information and draw important analytical conclusions. Students will also understand how financial data is used to assess what drives financial performance and forecast future financial scenarios.The course is complemented by a Business Partnership, namely the Deloitte, organised by Uniport. Hence, the course's final session will be held as a workshop at the partner's headquarters. Further information is presented in one of the course's sessions in advance of the workshop.Teaching Method:
The sessions involve theory discussions accompanied by practical examples and hands-on exercises. The lecturer presents the contents of the course via presentations on-site. Lectures provide background knowledge and help students understand the theory and logic behind the accounting and financial fields and processes.Before the course starts, students are recommended to participate in a pre-course survey, where they will evolve actively to identify their level of knowledge. Relevant issues and further questions are discussed together, using practical examples to provide the opportunity to deepen the theoretical understanding. The course will put more emphasis on practical examples and applications. Note that successful course completion depends significantly on whether students systematically review the class material and participate in the lecture.
Information
Assessment and permitted materials
Assessment Criteria and Minimum Requirements:
The student's final grade is assessed from the results of the following five types of prerequisites:
Pre-Course E-Survey: 5 points
Participation: 5 points
Written Mid-term Examination: 60 minutes, 30 points of the course's final grade.
Written Final Examination: 60 minutes, 30 points of the course's final grade.
Case Study Assignment: Financial Statement Analysis and Business Valuation of a specific company and presentation of findings, combined with the presentation on the Business Partner's Headquarters workshop, 30 points 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.The use of AI tools (e.g., ChatGPT) to produce texts is only permitted if the course leader expressly requests it (e.g., for individual work tasks).
The student's final grade is assessed from the results of the following five types of prerequisites:
Pre-Course E-Survey: 5 points
Participation: 5 points
Written Mid-term Examination: 60 minutes, 30 points of the course's final grade.
Written Final Examination: 60 minutes, 30 points of the course's final grade.
Case Study Assignment: Financial Statement Analysis and Business Valuation of a specific company and presentation of findings, combined with the presentation on the Business Partner's Headquarters workshop, 30 points 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.The use of AI tools (e.g., ChatGPT) to produce texts is only permitted if the course leader expressly requests it (e.g., for individual work tasks).
Minimum requirements and assessment criteria
A minimum of 50 points in total is required to pass the course. The grading system is the following:
Grade 1: 100 to 88.5 points,
Grade 2: 88 to 75.5 points,
Grade 3: 75 to 62.5 points,
Grade 4: 62 to 50 points,
Grade 5: less than 50 points.
Notes: Students who fail must repeat and attend the entire course (and register as usual the next time the course is offered).
Students who do not attend the first two sessions or miss more than two sessions in total will automatically be deregistered.
Grade 1: 100 to 88.5 points,
Grade 2: 88 to 75.5 points,
Grade 3: 75 to 62.5 points,
Grade 4: 62 to 50 points,
Grade 5: less than 50 points.
Notes: Students who fail must repeat and attend the entire course (and register as usual the next time the course is offered).
Students who do not attend the first two sessions or miss more than two sessions in total will automatically be deregistered.
Examination topics
The Pre-Course E-Survey is based on knowledge of IAS/IFRS, accounting consolidation, and an understanding of business and accounting topics.The Midterm Examination relies on the topics covered in sessions 1 to 3, while the Final Examination covers all topics discussed in all sessions and related learning material for the whole semester. Both examinations typically include multiple-choice questions in different formats. For the written exams, only a non-programmable calculator is permitted. The time length of examinations is prone to changes based on consultations with students.The Case Study Assignment is conducted in group projects after the 3rd session. All groups are constituted of 4 participants. For the assignment, each group should select a company with enough publicly available data to proceed with in-depth analysis. This involves analysing "Financing, Investing and Operating Activities" and "Company Valuation" of the selected entity based on the financial statements and publicly available data. In their assignments, the students should finally recommend whether to "buy", "sell", or "hold" the company's stock based on the analysis. Also, the final grade for the Case Study Assignment will be combined with each team's active participation in Deloitte's Headquarters.
Reading list
Reading List – Literature:
Lectures Provided Presentations
Excel Files with ExamplesRequired Textbook:
Alexander, D., Jorissen, A., Hoogendoorn, M., Van Mourik, C., Kirwan, C., Inwinkl, P., and Michelon, G. (2023). International Financial Reporting
and Analysis. 9th ed. Hampshire, UK: Cengage Learning, EMEA.Complementary Material:
Altman, E. (1983). Corporate Financial Distress: A Complete Guide to Predicting, Avoiding and Dealing with Bankruptcy. New York, USA: Wiley.
Robinson, T.R., van Greuning, H., Henry, E., and Broihahn, M.A. (2020). International Financial Statement Analysis. 4th ed. New Jersey, USA:
John Wiley& Sons, Inc.
Subramanyam, K.R. (2014). Financial Statement Analysis. 11th ed. New York, USA: McGraw-Hill Education.
Lectures Provided Presentations
Excel Files with ExamplesRequired Textbook:
Alexander, D., Jorissen, A., Hoogendoorn, M., Van Mourik, C., Kirwan, C., Inwinkl, P., and Michelon, G. (2023). International Financial Reporting
and Analysis. 9th ed. Hampshire, UK: Cengage Learning, EMEA.Complementary Material:
Altman, E. (1983). Corporate Financial Distress: A Complete Guide to Predicting, Avoiding and Dealing with Bankruptcy. New York, USA: Wiley.
Robinson, T.R., van Greuning, H., Henry, E., and Broihahn, M.A. (2020). International Financial Statement Analysis. 4th ed. New Jersey, USA:
John Wiley& Sons, Inc.
Subramanyam, K.R. (2014). Financial Statement Analysis. 11th ed. New York, USA: McGraw-Hill Education.
Association in the course directory
Last modified: Mo 09.09.2024 11:46
Place: Mixed: On-Site (Room: HS05 & HS10), Online (Pre-Course E-Survey), and in the Business Partner's Headquarters (last (5th) session))
Number of Students: 50 participants (2 Groups)
Language: English
LMS: MoodleAims, Contents and Delivery Method of the Course:
The course is designed to cover the mechanisms of financial statement analysis from the financial and accounting perspective, applying financial analysis tools such as ratios, vertical analysis, horizontal analysis, and company valuation models. It also explores financial reporting from the standpoint of financial statement users in greater depth. Topics include balance sheet analysis, income statement analysis, liquidity, operation performance, profitability, solvency analysis, prospect analysis, and company valuation.After completing the course, students will be able to dig up publicly available information; and read, analyse, and compare financial statements by applying the tools mentioned above for financial analysis. Students will develop a sufficient understanding of the concepts and recording procedures and, therefore, be able to interpret various disclosures in an informed manner. Students will learn to compare companies financially, understand cash flow, and grasp fundamental profitability issues and risk analysis concepts. Furthermore, students will be able to estimate a company's value using financial information and draw important analytical conclusions. Students will also understand how financial data is used to assess what drives financial performance and forecast future financial scenarios.The course is complemented by a Business Partnership, namely the Deloitte, organised by Uniport. Hence, the course's final session will be held as a workshop at the partner's headquarters. Further information is presented in one of the course's sessions in advance of the workshop.Teaching Method:
The sessions involve theory discussions accompanied by practical examples and hands-on exercises. The lecturer presents the contents of the course via presentations on-site. Lectures provide background knowledge and help students understand the theory and logic behind the accounting and financial fields and processes.Before the course starts, students are recommended to participate in a pre-course survey, where they will evolve actively to identify their level of knowledge. Relevant issues and further questions are discussed together, using practical examples to provide the opportunity to deepen the theoretical understanding. The course will put more emphasis on practical examples and applications. Note that successful course completion depends significantly on whether students systematically review the class material and participate in the lecture.