Institute of Accounting and Auditing

Financial Statement Analysis

More information

Lecture dates

Dates Time Notes
Tuesday, October 15th 2019 08:00 - 10:00  
Tuesday, October 22nd 2019 08:00 - 10:00  
Tuesday, October 29th 2019 08:00 - 10:00  
Tuesday, November 5th 2019 08:00 - 10:00  
Tuesday, November 12th 2019 08:00 - 10:00  
Tuesday, November 12th 2019 08:00 - 10:00 replacement date

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 2019/2020 as an open exam.

Date:

 December 14th 2019, 14:00 - 16:00

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 and a ruler. It is necessary to bring your student ID to the exam.
  • Please note that electronic dictionaries are not allowed in the exam.

Auditorium classification

Auditorium Study courses Letters
H22 all all

Exam in the second examination period

The exam is offered during the winter semester 2022/2023 as an open exam.

Date:

 March 15th 2023, 12:00 - 14:00

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 and a ruler. It is necessary to bring your student ID to the exam.
  • Please note that electronic dictionaries are not allowed in the exam.

Auditorium classification

Auditorium Study courses Letters
H22 all all
General information
Module Financial Statement Analysis
Dates  in blocks He18/E20
Links moodle Modulbeschreibung
Course language English