Institute of Accounting and Auditing

Financial Statement Analysis

More information

Lecture dates

DatesTimeNotes
Tuesday, October 16th 201808:00 - 10:00
Tuesday, October 23th 201808:00 - 10:00
Tuesday, October 30th 201808:00 - 10:00
Tuesday, November 6th 201808:00 - 10:00
Tuesday, November 13th 201808:00 - 10:00
Tuesday, November 20th 201808:00 - 10:00

Content

  • Description of the key figures of the analysis of the annual financial statement
  • Analysis of Investment (Days receivable outstanding, Scope of inventories, Investment ratio, Scope of assets, Degree of depreciation)
  • Analysis of Financing (Capital structure, Profitability ratios, Leverage effect)
  • Analysis of Liquidity (Coverage ratios, Liquidity ratios, Leverage ratios, Cash Flow)
  • Analysis of sources of income (Analysis of operating income, Analysis of expense structure, Analysis of profitability, Analysis of value added)
  • Value key figures
  • Economic Value Added
  • Cash Value Added
  • Cash Flow Return on Investment
  • Interim result
  • Ad-hoc Publicity

 

Exam in the first examination period

The exam is offered during the winter semester 2018/2019 as an open exam.

Date:

15th December 2019, 10-12 am

Prerequisites:

For the prerequisites for participating in the exam in the first and second examination period, please have a look at the exam hints.
Please note that the admission to the exam for non-compliance or non-existence of these criteria is not possible.

Important hints:


  • Permitted for the exam are permanent writing utensils (please do not use pencils or similar!), a non-programmable calculator, a ruler and law text HGB (inclusive the rules of the BilMoG). Please refer to the guidelines for using legal texts. It is necessary to bring your student ID to the exam.
  • Please note that electronic dictionaries are not allowed in the exam.

Auditorium classification

AuditoriumStudy coursesLetters
Hörsaal Innere Medizin (O 23 Room 2619)allA-Z

Exam in the second examination period

The exam is offered during the winter semester 2018/2019 as an open exam.

Date:

02nd February 2019, 2-4 pm

Prerequisites:

For the prerequisites for participating in the exam in the first and second examination period, please have a look at the exam hints.
Please note that the admission to the exam for non-compliance or non-existence of these criteria is not possible.

Important hints:


  • Permitted for the exam are permanent writing utensils (please do not use pencils or similar!), a non-programmable calculator, a ruler and law text HGB (inclusive the rules of the BilMoG). Please refer to the guidelines for using legal texts. It is necessary to bring your student ID to the exam.
  • Please note that electronic dictionaries are not allowed in the exam.

Auditorium classification

AuditoriumStudy coursesLetters

H22

              all
General information
ModuleFinancial Statement Analysis
Dates in blocks H16
Linksmoodle Modulbeschreibung
Course languageEnglish