Financial Analysis 1155-12-M21-BA-FinAn

This course shows the fundamental concepts of financial analysis.
1. General information on financial analysis W1
- Definition and concept of financial analysis
- Objectives and the scope of financial analysis
2. Financial statements as a source of information used in the process of financial analysis W1, U1, K1
3. Horizontal and vertical analysis of financial statements W1, U1, K1
- Horizontal and vertical analysis of balance sheet
- Assessment of working capital
- Horizontal and vertical analysis of income statement
4. Financial ratios W1, U1, K1
- Profitability analysis
- Efficiency analysis
- Liquidity ratios
- Financial leverage and debt service ratios
- Investment ratios
- Financial ratios in budgeting
- The limitations of financial analysis
5. Du Pont Model W1, U1, K1
6. Financial analysis in budgeting

Total student workload

Contact hours with teacher: - participation in lectures - 15 hrs - participation in exercises - 30 hrs - consultations - 30 hrs Self-study hours: - preparation for exercises – 30 hrs - preparation for examination - 45 hrs Altogether: 150 hrs ( 6 ECTS)

Learning outcomes - knowledge

W1: Knows to a significant extent, selected methods and tools of data acquisition, modelling, analysis and reporting – K_W04

Learning outcomes - skills

U1: Is able to support managers in the decision making process by predicting and analysing complex problems related to practical functioning of institutions using theoretical knowledge of financial analysis – K_U01

Learning outcomes - social competencies

K1: Is willing to think and act as a manager to obtain information using theoretical knowledge of financial analysis - K_K04

Teaching methods

Expository teaching methods: - informative lecture, description – Power Point presentation of theoretical issues and practical examples. Exploratory teaching methods: - practical – solving of practical cases, project, discussion, group work.

Expository teaching methods

- informative (conventional) lecture

Exploratory teaching methods

- case study
- classic problem-solving
- brainstorming
- practical
- expert panels
- project work

Type of course

compulsory course

Prerequisites

Student should attend classes in the following courses: Financial Accounting, Corporate Finance.

Course coordinators

Piotr Kozak

Assessment criteria

There is a separate assessment for lectures and for exercises.
Lectures:
W1: written exam - multiple choice test of 20 questions +++
Exercises:
U1: practical test of 10 questions +++
K1: continuous evaluation +++

Practical placement

not applicable

Additional information

Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system:

Description of 1155-12-M21-BA-FinAn in USOSweb