Objectives and competences

In this course students: • enhance their theoretical knowledge of accounting categories and their representation(s) in financial statements, • acquire the ability to use financial statements information and data for the evaluation of financial position and performance of business organizations.

Content (Syllabus outline)

1. Introduction to Financial Statement Analysis (content, uses, users, …) 2. Key financial statements (variants, content and alternatives by Slovene accounting standards). 3. Annual report as data and information basis for Financial Statement Analysis. 4. Financial position analysis (tools, methods, benchmarks and evaluation). 5. Financial (including cash flows) performance analysis (tools, methods, benchmarks and evaluation). 6. Operating and financial leverage analysis. 7. Current assets analysis. 8. Capital assets analysis.

Learning and teaching methods

• lectures, • discussion, • exercises, • individual studying.

Intended learning outcomes - knowledge and understanding

Development of knowledge and understanding: Students: - understand usefulness of financial statements for the purpose of business financial analysis and know how to critically evaluate financial position and performance of an organization on their basis, - are familiar with and understand basic procedures, methods and tools for the analysis of data and information in financial statements, - can autonomously select and use proper procedures and methods for the financial analysis of business organizations on the basis of their financial statements.

Intended learning outcomes - transferable/key skills and other attributes

Cognitive/Intellectual skills: Students: • further develop their capacity for analythical thinking, • further develop their capacity to synthesize and critically evaluate data and information from financial statements for the purpose of corporate performance and financial position analysis, • learn to select appropriate tools to evaluate financial position and performance of a business organization and to critically evaluate significance of available data for such a purpose. Key/Transferable skills Students: • further develop their capacity for analythical thinking, • upgrade the understanding and ability to critically evaluate financial data and information about business organizations. Practical skills: Students acquire practical experience with analysis of business organizations' financial statements.

Readings

Obvezna študijska literatura (Compulsory textbooks): 1. KOLETNIK, Franc. Proučevanje (analiziranje) računovodskih izkazov. 3., dopolnjena izd. Maribor: Ekonomsko-poslovna fakulteta, 2006. 393 str., graf. prikazi, tabele. ISBN 961-6354-43-4. [COBISS.SI-ID 56334081] 2. KOLETNIK, Franc, KOŽELJ, Stanko. Redni in posebni računovodski izkazi. 2. dopolnjena izd. Ljubljana: Zveza računovodij, finančnikov in revizorjev Slovenije, 2008. 404 str., tabele, graf. prikazi. ISBN 978-961-252-019-9. [COBISS.SI-ID 242222080], 3. KOLAR, Iztok, KOROŠEC, Bojana, HORVAT, Robert. Analiziranje računovodskih izkazov : (gradivo za vaje). Maribor: Ekonomsko-poslovna fakulteta, 2024. (v pripravi). Dodatna študijska literatura (Additonal textbooks): 1. Slovenski inštitut za revizijo: PSR 8 – Računovodsko analiziranje, Ljubljana, 2024. 2. Slovenski inštitut za revizijo: SRS 20 – Oblike bilance stanja za zunanje računovodsko poročanje, Ljubljana, 2024. 3. Slovenski inštitut za revizijo: SRS 21 – Oblike izkaza poslovnega izida za zunanje računovodsko poročanje, Ljubljana, 2024. 4. Slovenski inštitut za revizijo: SRS 22 – Oblike izkaza denarnih tokov za zunanje računovodsko poročanje, Ljubljana, 2024. 5. Drugo gradivo, posredovano na predavanjih in vajah.

Prerequisits