Objectives and competences
Development of knowledge and understanding:
Students:
- learn how to analyse and synthesise conclusions about an organsation’s financial position, (business and cash flow) effectivenes and efficiency based on their financial statements data.
Cognitive/Intellectual skills:
Students:
• get the ability to search for and synthesize new data and information for the purpose of corporate performance analysis
• can select appropriate techniques for problem solving and are able to evaluate the importance and significance of data
Content (Syllabus outline)
1. Introduction in Financial Statement Analysis
2. Foundations of analyses business: Conception, purpose, contents, organizational and methodical view of researching economics occurrence and state in organization
3. Variety of balance, balance theory, statement presumptions, principle and guidance.
4. Analysis of balance sheet, income statement, statement of cash flows and other financial reports
5. Ordinarily and special type of financial statement
Learning and teaching methods
- lectures;
- discussion and case analysis;
- exercises;
- individual studies.
Intended learning outcomes - knowledge and understanding
Development of knowledge and understanding:
Students:
- learn how to analyse and synthesise conclusions about an organsation’s financial position, (business and cash flow) effectivenes and efficiency based on their financial statements data.
Intended learning outcomes - transferable/key skills and other attributes
Cognitive/Intellectual skills:
Students:
• get the ability to search for and synthesize new data and information for the purpose of corporate performance analysis
• can select appropriate techniques for problem solving and are able to evaluate the importance and significance of data
Key/Transferable skills
Students:
• further develop skills and expertise in the use of knowledge in a specific working area,
• upgrade the ability to become an autonomous learner,
• upgrade the ability to work in teams,
• further develop their communication skills in an effective manner to effectively and professionally communicate.
Practical skills:
Students get practical experience in the field financial statements analysis..
Readings
1. Koletnik F.: Proučevanje (analiziranje) računovodskih izkazov. EPF Maribor, 2006.
2. Koletnik F., Koželj S.: Redni in posebni računovodski izkazi. Zveza računovodij, finančnikov in revizorjev Slovenije, Ljubljana 2008.
3. I. Kolar, Korošec, B in Horvat, R.: Analiziranje računovodskih izkazov (gradivo za vaje). EPF Maribor, 2021.
4. Dodatna literatura, predstavljena na predavanjih in vajah
Additional information on implementation and assessment - Written exam, the written exam may be replaced by two interim tests. Regular attendance at lectures and tutorials (at least 70%) is a prerequisite for taking the interim tests.
- Students may gain additional bonus points by actively participating in lectures and tutorials, which will be added to the points obtained in the written exam or interim tests (up to a maximum of 10% of the written exam).
