040318 KU Abschlussanalyse und Unternehmensbewertung (MA) (2021S)

The course covers the financial statement analysis from perspective of accounting analysis and financial analysis applying financial analysis tools such as rations, vertical and horizontal analysis. The course will include topics such as analysis of financial, operating and investing activities, balance sheet common-size analysis, income statement common-size analysis, cash flow common-size analysis, liquidity, operation-performance, profitability and solvency analysis using ratios, prospect analysis, equity analysis and 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.