Achtung! Das Lehrangebot ist noch nicht vollständig und wird bis Semesterbeginn laufend ergänzt.
040082 KU Applied Topic: Abschlussanalyse und Unternehmensbewertung (MA) (2026S)
Prüfungsimmanente Lehrveranstaltung
Labels
Zusammenfassung
An/Abmeldung
Hinweis: Ihr Anmeldezeitpunkt innerhalb der Frist hat keine Auswirkungen auf die Platzvergabe (kein "first come, first served").
- Anmeldung von Mo 09.02.2026 09:00 bis Di 17.02.2026 12:00
- Anmeldung von Di 24.02.2026 09:00 bis Mi 25.02.2026 12:00
- Abmeldung bis Sa 14.03.2026 23:59
An/Abmeldeinformationen sind bei der jeweiligen Gruppe verfügbar.
Gruppen
Gruppe 1
Empfohlen werden Vorkenntnisse aus Rechnungslegung und Wirtschaftsrecht.
max. 50 Teilnehmer*innen
Sprache: Englisch
Lernplattform: Moodle
Lehrende
Termine (iCal) - nächster Termin ist mit N markiert
Attendance is compulsory.
On Sunday, March 01st, there is no session; however, students are asked to invest only 10 minutes in a course-related survey that day. With participation, each student earns the first points toward their final grade.
Our first session will be on Monday, March 02nd.
- Sonntag 01.03. 08:00 - 22:00 Digital
- Montag 02.03. 08:00 - 11:15 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
- Montag 16.03. 08:00 - 11:15 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
- Montag 13.04. 08:00 - 11:15 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
- Montag 20.04. 08:00 - 09:30 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
- Montag 27.04. 08:00 - 11:15 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
- Montag 11.05. 08:00 - 11:15 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
- Montag 08.06. 08:00 - 13:00 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
- Montag 08.06. 13:15 - 14:45 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
- Montag 15.06. 08:00 - 09:30 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
Gruppe 2
Empfohlen werden Vorkenntnisse aus Rechnungslegung und Wirtschaftsrecht.
max. 50 Teilnehmer*innen
Sprache: Englisch
Lernplattform: Moodle
Lehrende
Termine (iCal) - nächster Termin ist mit N markiert
Attendance is compulsory.
On Sunday, March 01st, there is no session; however, students are asked to invest only 10 minutes in a course-related survey that day. With participation, each student earns the first points toward their final grade.
Our first session will be on Thursday, March 05th.
- Sonntag 01.03. 08:00 - 22:00 Digital
- Donnerstag 05.03. 08:00 - 11:15 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Donnerstag 19.03. 08:00 - 11:15 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Donnerstag 16.04. 08:00 - 11:15 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Montag 20.04. 08:00 - 09:30 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
- Donnerstag 30.04. 08:00 - 11:15 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Donnerstag 07.05. 08:00 - 11:15 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Donnerstag 11.06. 08:00 - 11:20 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Donnerstag 11.06. 11:30 - 14:45 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
- Montag 15.06. 08:00 - 09:30 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
Information
Ziele, Inhalte und Methode der Lehrveranstaltung
Art der Leistungskontrolle und erlaubte Hilfsmittel
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 Evaluation of a random company and presentation of findings, 30 points of the course’s final grade.Only a non-programmable calculator is permitted for the written exams. The time length of exams is prone to change 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 Evaluation of a random company and presentation of findings, 30 points of the course’s final grade.Only a non-programmable calculator is permitted for the written exams. The time length of exams is prone to change 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).
Mindestanforderungen und Beurteilungsmaßstab
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 be automatically 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 be automatically deregistered.
Prüfungsstoff
The Pre-Course E-Survey is based on knowledge of IAS/IFRS and accounting consolidation, as well as 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 length of examinations is subject to change 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 reflect on a random company with sufficient publicly available data to conduct an in-depth analysis. This involves analysing the "Financing, Investing and Operating Activities" and "Company Valuation" of the selected entity using the financial statements and publicly available data. In their assignments, the students should finally recommend a strategy, 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.
Literatur
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.
Porter, M.E. (2008). The Five Competitive Forces that Shape Strategy. Harvard Business Review, 86(1), pp. 78-137.
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.
Porter, M.E. (2008). The Five Competitive Forces that Shape Strategy. Harvard Business Review, 86(1), pp. 78-137.
Zuordnung im Vorlesungsverzeichnis
VM6 Pflicht
Letzte Änderung: So 15.02.2026 12:45
Place: Mixed: On-Site, and Online (Pre-Course E-Survey).
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 and business evaluation from the financial and accounting perspective, as well as the strategic view, applying financial analysis tools such as ratios, vertical analysis, horizontal analysis, company valuation models, and strategic planning tools. It also explores financial reporting from the standpoint of financial statement users in greater depth, emphasising the critical importance of interpreting the data clearly. Topics include balance sheet analysis, income statement analysis, liquidity, operational performance, profitability, solvency analysis, prospect analysis, company valuation, SWOT analysis, Porter's Five Forces model, and BCG Matrix, etc.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 an entity's data is used to assess what drives financial performance and forecast future financial scenarios. The focus is to bring together all financial, strategic, and business data under the course's umbrella to understand how managerial decisions are made.A team case study assignment complements the course. Hence, the course's final session will be held as a workshop presenting the results of the teams' collaborations.Teaching Method:
The sessions involve theoretical discussions accompanied by practical examples, and hands-on exercises. The lecturer presents the course's content via on-site presentations. Lectures provide practical knowledge to understand the theory and logic behind accounting and financial fields and processes.Before the course begins, students are encouraged to complete a pre-course survey to help them identify their level of knowledge. Relevant issues and further questions are discussed together, using practical examples to deepen theoretical understanding. The course will put more emphasis on practical examples and applications. Note that successful course completion depends heavily on whether students systematically review the class material and actively participate in the lectures.