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[ 515UHFAJAAU20 ] IK Financial Statement Analysis
Versionsauswahl
(*) Unfortunately this information is not available in english.
Workload Education level Study areas Responsible person Hours per week Coordinating university
3 ECTS B2 - Bachelor's programme 2. year Business Administration Markus Dick, Eva Wagner 2 hpw Johannes Kepler University Linz
Detailed information
Pre-requisites (*)KS Finanzmanagement kompakt und KS Bilanzierung nach UGB
Original study plan Bachelor's programme Business Administration 2025W
Learning Outcomes
Competences
Learning Outcomes

Students are able to independently carry out a comprehensive annual financial statement analysis, calculate and interpret profit and financial indicators, and assess the economic situation of a company.

Skills Knowledge
Learning Outcomes

  • LO2: Students learn the economic relevance of the elements of the annual financial statements and can assess the functionality, application possibilities and results of the procedures and analysis tools of the annual financial statement analysis.
  • LO3: Students can apply the procedures and analysis tools of the annual financial statement analysis to real financial statements according to the Austrian Commercial Code (UGB).
  • LO4: Students can analyze the financial situation and success of a company and critically assess it - especially in comparison with current, industry and ideal values.
  • LO5: Students can evaluate the economic situation of a company as a whole from a creditor and capital market perspective.
Learning Outcomes

  • LO1: Students know the theoretical principles and the analytical tools and procedures of annual financial statement analysis. (see course topics)
Criteria for evaluation A total of 65 points can be achieved in this course, of which 77% are for the exam and 23% for the case study (group work). A minimum of 50% of the points available for the exam and the case study is required to receive a positive grade.

  1. Exam: Individual exam lasting 50 minutes, with the option of repeating it (repeat exam).
  2. Case study: The case study is a group assignment.

Feedback culture: The feedback includes feedback at the end of the presentation of the case studies (mandatory) and individual feedback when viewing the exam (voluntary).

Synchronization of learning outcomes and assessments:

  • LO1: Written exam
  • LO2: Written exam
  • LO3: Written exam + case study
  • LO4: Written exam + case study
  • LO5: Case study
Methods The IK uses a combination of different teaching methods to

  1. maximize the motivation and attention of the students.
  2. achieve the learning objectives in the best didactically possible way.

This includes the following

  • Teacher-centered information input, supported by slides and literature
  • Self-directed learning, supported by literature
  • Case studies of a real company, which are worked out in groups and presented or discussed in class
  • Inputs from experts from banking practice in the form of a specialist lecture
Language German
Study material
  • Book: Dick, M./Wagner, E.: Jahresabschlussanalyse kompakt. Wien: Linde, current edition
  • Lecture notes
  • Power Point slides
  • Annual financial statements and financial data of real companies
Changing subject? No
On-site course
Maximum number of participants 40
Assignment procedure Assignment according to priority
MuSSS
This course is additionally offered in the following versions:
 
MuSSS Linz    
MuSSS Linz
Number obligatory dates     2 2 2 2 2 2 2 2 2 2 2 2    
MuSSS assistance     Astrid Horejs Astrid Horejs Astrid Horejs Astrid Horejs Astrid Horejs Astrid Horejs Astrid Horejs Astrid Horejs Astrid Horejs Astrid Horejs Astrid Horejs Astrid Horejs    
Number participants (min/max)     30 / 40 30 / 40 30 / 40 30 / 40 30 / 40 30 / 40 30 / 40 30 / 40 30 / 40 30 / 40 30 / 40 30 / 40    
Course fee     € 0,00 € 0,00 € 0,00 € 0,00 € 0,00 € 0,00 € 0,00 € 0,00 € 0,00 € 0,00 € 0,00 € 0,00    
Online materials and media     Powerpoint slides with audio commentary. The accompanying Moodle-course can be found on JKU Moodle. Powerpoint slides with audio commentary. The accompanying Moodle-course can be found on JKU Moodle. Powerpoint slides with audio commentary. The accompanying Moodle-course can be found on JKU Moodle. Powerpoint slides with audio commentary. The accompanying Moodle-course can be found on JKU Moodle. Powerpoint slides with audio commentary. The accompanying Moodle-course can be found on JKU Moodle. Powerpoint slides with audio commentary. The accompanying Moodle-course can be found on JKU Moodle. Powerpoint slides with audio commentary. The accompanying Moodle-course can be found on JKU Moodle. Powerpoint slides with audio commentary. The accompanying Moodle-course can be found on JKU Moodle. Powerpoint slides with audio commentary. The accompanying Moodle-course can be found on JKU Moodle. Powerpoint slides with audio commentary. The accompanying Moodle-course can be found on JKU Moodle. Powerpoint slides with audio commentary. The accompanying Moodle-course can be found on JKU Moodle. Powerpoint slides with audio commentary. The accompanying Moodle-course can be found on JKU Moodle.    
Script on the onlineshop     IK Jahresabschlussanalyse (Oktober 2020), available for free at the Copy Center (Room HG004/A), available from 01 Oct 2020 IK Jahresabschlussanalyse (Oktober 2020), available for free at the Copy Center (Room HG004/A), available from course assignment IK Jahresabschlussanalyse (Oktober 2020), available for free at the Copy Center (Room HG004/A), available from course assignment IK Jahresabschlussanalyse (Oktober 2021), available for free at the Copy Center (Room HG004/A), available from 04 Oct 2021 IK Jahresabschlussanalyse (Oktober 2021), available for free at the Copy Center (Room HG004/A), available from course assignment IK Jahresabschlussanalyse (Oktober 2021), available for free at the Copy Center (Room HG004/A), available from course assignment IK Jahresabschlussanalyse (Oktober 2022), available for free at the Copy Center (Room HG004/A), available from 03 Oct 2022 IK Jahresabschlussanalyse (Oktober 2022), available for free at the Copy Center (Room HG004/A), available from 21 Feb 2023 IK Jahresabschlussanalyse (Oktober 2022), available for free at the Copy Center (Room HG004/A), available from course assignment IK Jahresabschlussanalyse (Oktober 2023), available for free at the Copy Center (Room HG004/A), available from course assignment IK Jahresabschlussanalyse (Oktober 2023), available for free at the Copy Center (Room HG004/A), available from course assignment IK Jahresabschlussanalyse (Oktober 2023), available for free at the Copy Center (Room HG004/A), available from course assignment    
Dates    
DayDateTimeRoomTopic
Thu08.10.202017:00 - 18:00ZoomVorbesprechung
Wed25.11.202017:15 - 18:45ZoomPraxisvortrag
Thu26.11.202013:45 - 17:00ZoomPräsentationstermin
Thu10.12.202015:30 - 17:00HS 16
Thu10.12.202015:30 - 17:00HS 1Hauptklausur
Thu10.12.202015:30 - 17:00HS 9
Mon11.01.202117:15 - 18:45HS 1Nachklausur
Mon11.01.202117:15 - 18:45HS 10
DayDateTimeRoomTopic
Tue23.03.202112:45 - 14:15ZoomVorbesprechung
Mon10.05.202117:15 - 18:45ZoomPraxisvortrag
Tue18.05.202112:45 - 16:00ZoomPräsentationstermin
Wed26.05.202115:30 - 17:00ZoomKlausur
Tue15.06.202117:15 - 18:45ZoomNachklausur
DayDateTimeRoomTopic
Mon19.07.202110:15 - 11:00ZoomVorbesprechung
Fri27.08.202109:15 - 12:15ZoomPräsentationstermin
Fri03.09.202110:15 - 11:45ZoomKlausur
DayDateTimeRoomTopic
Tue12.10.202112:45 - 14:15ZoomVorbesprechung
Tue09.11.202117:15 - 18:45ZoomPraxisvortrag
Tue30.11.202112:45 - 16:00ZoomPräsentationstermin
Mon06.12.202117:15 - 18:45Zoom
Mon06.12.202117:15 - 18:45ZoomHauptklausur
Wed12.01.202217:15 - 18:45Zoom
Wed12.01.202217:15 - 18:45ZoomNachklausur
DayDateTimeRoomTopic
Tue15.03.202209:15 - 10:15ZoomVorbesprechung
Mon04.04.202217:15 - 18:45ZoomPraxisvortrag
Tue26.04.202209:15 - 12:45ZoomPräsentation
Mon02.05.202215:30 - 17:00HS 19
Mon02.05.202215:30 - 17:00HS 1Klausur
Mon02.05.202215:30 - 17:00HS 10
Thu09.06.202217:15 - 18:45HS 1Nachklausur
Thu09.06.202217:15 - 18:45HS 2
DayDateTimeRoomTopic
Mon18.07.202210:15 - 11:45ZoomVorbesprechung
Mon29.08.202209:15 - 12:15ZoomPräsentationstermin
Mon05.09.202209:00 - 10:15HS 7Hauptklausur (Nachklausur im WS)
DayDateTimeRoomTopic
Tue11.10.202212:45 - 13:45ZoomVorbesprechung
Mon21.11.202217:15 - 18:45HS 1Praxisvortrag
Tue29.11.202212:45 - 16:00ZoomPräsentationstermin
Wed14.12.202217:15 - 18:45HS 1Klausur
Wed14.12.202217:15 - 18:45HS 4
Wed14.12.202217:15 - 18:45HS 16
Wed11.01.202317:15 - 18:45HS 1Nachklausur
Wed11.01.202317:15 - 18:45HS 16
DayDateTimeRoomTopic
Tue07.03.202312:45 - 13:45ZoomVorbesprechung
Tue25.04.202317:15 - 20:30HS 1Praxisvortrag
Tue02.05.202312:45 - 16:00ZoomPräsentation
Mon22.05.202315:30 - 17:00HS 16
Wed14.06.202317:15 - 18:45HS 1Nachklausur
DayDateTimeRoomTopic
Mon17.07.202309:15 - 10:45ZoomVorbesprechung
Mon28.08.202309:15 - 12:45ZoomPräsentationstermin
Tue05.09.202310:15 - 11:45HS 1
Fri15.12.202308:30 - 10:00Nachklausur
 No dates found No dates found
DayDateTimeRoomTopic
Tue16.07.202409:00 - 10:00ZoomVorbesprechung
Wed28.08.202409:15 - 12:30ZoomPräsentationstermin
Fri06.09.202410:15 - 11:45HS 16Klausur