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(IT) Financial Statement Analysis

(IT) Financial Statement Analysis

Module Coordinator/Lecturers
Study Programmes
Master's degree programme in Innovative Finance
Project Description
This course introduces students to the fundamental principles and techniques of financial statement analysis. It aims to equip students with the skills necessary to interpret and analyse financial statements, understand the financial health of a company, and make informed financial decisions. The course covers key topics such as financial reporting standards, income statements, balance sheets, cash flow statements, and financial ratios.

Key topics covered in this course include:
  • Introduction to financial statements
  • Financial reporting standards
  • Income statement
  • Balance sheet
  • Cash flow statement
  • Financial ratios
  • Interpretation and analysis
Teaching Method
  • Interactive Lecture
Learning Results
After successful completion of the course, students will

Professional competence
  • understand financial reporting standards.
  • apply techniques for analysing financial statements.
  • evaluate the financial health of a company.
  • analyse financial ratios.

Methodological competence
  • create financial statement analyses.
  • evaluate income statements, balance sheets, and cash flow statements.
  • apply ratio analysis techniques.

Social competence
  • discuss financial analysis concepts with peers.
  • communicate financial analysis findings effectively.

Personal competence
  • develop critical thinking related to financial data.
  • improve decision-making skills based on financial analysis.
Assessment Methods
Final written exam
Module number:
6211464
Semester:
WS 26/27
ECTS Credits:
3
Courses:
28 L / 21 h
Self-study:
69 h
Scheduled Semester:
3