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040082 KU Applied Topic: Financial Statement Analysis and Business Evaluation (MA) (2025S)
Continuous assessment of course work
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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 10.02.2025 09:00 to Tu 18.02.2025 12:00
- Registration is open from We 26.02.2025 09:00 to Th 27.02.2025 12:00
- Deregistration possible until Fr 14.03.2025 23:59
Registration information is available for each group.
Groups
Group 1
Empfohlen werden Vorkenntnisse aus Rechnungslegung und Wirtschaftsrecht.
max. 50 participants
Language: English
Lecturers
Classes (iCal) - next class is marked with N
- N Saturday 01.03. 08:00 - 21:05 Digital
- Monday 03.03. 08:00 - 11:15 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
- Monday 17.03. 08:00 - 11:15 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
- Monday 31.03. 08:00 - 11:15 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
- Thursday 10.04. 08:00 - 09:30 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
- Monday 28.04. 08:00 - 11:15 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
- Monday 12.05. 08:00 - 11:15 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
- Tuesday 10.06. 08:00 - 09:30 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
- Wednesday 11.06. 08:00 - 13:45 Ort in u:find Details
Group 2
Empfohlen werden Vorkenntnisse aus Rechnungslegung und Wirtschaftsrecht.
max. 50 participants
Language: English
Lecturers
Classes (iCal) - next class is marked with N
- N Saturday 01.03. 08:00 - 21:25 Digital
- Thursday 06.03. 08:00 - 11:15 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
- Thursday 20.03. 08:00 - 11:15 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
- Thursday 03.04. 08:00 - 11:15 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
- Thursday 10.04. 08:00 - 09:30 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
- Thursday 08.05. 08:00 - 11:15 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
- Wednesday 14.05. 08:05 - 11:15 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
- Tuesday 10.06. 08:00 - 09:30 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
- Thursday 12.06. 08:00 - 13:45 Ort in u:find Details
Information
Aims, contents and method of the course
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 Evaluation of a specific company and presentation of findings, in combination with the workshop on PwC's Headquarters, 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) for the production of texts is only permitted if they are expressly requested by the course leader (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 specific company and presentation of findings, in combination with the workshop on PwC's Headquarters, 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) for the production of texts is only permitted if they are expressly requested by the course leader (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 not attending the first two sessions or, in total, missing more than two sessions 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 not attending the first two sessions or, in total, missing more than two sessions 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 reflect on a specific company with enough publicly available data to proceed with in-depth analysis, given from PwC. 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 PwC'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: Tu 21.01.2025 15:45
Place: Mixed: On-Site, online (Pre-Course E-Survey), and outside the University (last 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. This course 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, 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 PricewaterhouseCoopers (PwC), 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 course content via presentations on-site. Lectures provide background knowledge for understanding 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.