Menü
Positionsanzeige
Inhalt

[ 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    
2024SS
Number obligatory dates     2    
MuSSS assistance     Astrid Horejs    
Number participants (min/max)     30 / 40    
Course fee     € 0,00    
Online materials and media     Powerpoint slides with audio commentary. The accompanying Moodle-course can be found on JKU Moodle.    
Script on the onlineshop     IK Jahresabschlussanalyse (Oktober 2023), available for free at the Copy Center (Room HG004/A), available from course assignment    
Dates     No dates found