Syllabus
Registration via LPIS
Day | Date | Time | Room |
---|---|---|---|
Tuesday | 03/03/20 | 01:00 PM - 04:00 PM | D5.1.001 |
Tuesday | 03/10/20 | 01:00 PM - 04:00 PM | D5.1.001 |
Tuesday | 03/17/20 | 01:00 PM - 04:00 PM | D5.1.001 |
Tuesday | 03/24/20 | 01:00 PM - 04:00 PM | D5.1.001 |
Friday | 03/27/20 | 04:00 PM - 05:00 PM | TC.0.10 Audimax |
Tuesday | 03/31/20 | 01:00 PM - 04:00 PM | D5.1.001 |
Tuesday | 04/21/20 | 01:00 PM - 04:00 PM | D5.1.001 |
Wednesday | 04/29/20 | 08:00 AM - 09:15 AM | Online-Einheit |
The course Financial Reporting & Analysis covers: · Introduction to Financial Reporting according to IFRS · Items and Structure of Financial Statements · Discussion of an Annual Report of a Multinational Enterprise · Financial Statement Analysis and Ratios Topics are prepared by students, presented by the professor, and discussed in class. |
After attending this course, students will be able to:
- describe the role of accounting in communicating financial information
- define and explain the different components of an annual report
- identify and specify the items of an income statement, a statement of financial position and a cash-flow statement
- show the link between financial statements
- understand an audit report
- understand the effect of accounting choices
- analyze financial statements
- calculate, understand, and interpret different financial statement ratios
- reflect the limitations of financial statement analysis
- select, compare and interpret specific financial statement data, with a focus on specific industries and economic cycles
Students need to attend at least 7 out of 8 classes in order to pass the course. No information about the absence is necessary. If there is an absence in more than one lecture, a positive completion of the course is not possible. |
The class comprises seven attendance courses, 3 hours each. During the attendance course, the professor discusses the topics with students, based on presentation, preparatory questions, readings and homework. Students are expected to prepare for class and to participate actively. Preparation and active participation of each student will be essential for student´s success in class. Online Clicker-Questions, based on the preparatory materials, require students to bring their smartphone/mobile device to class.
Preparatory questions, slides and relevant reading materials will be available at Learn@WU.
20% In-class Participation: The quality of students’ input in discussions will be evaluated. Answers to online clicker-questions, based on the preparatory material, are also part of in-class participation. To achieve the full 20% of in-class participation, 7 participation points from discussion and/or clicker-questions during the course are required.
10% Homework: (three homework assignments á 10%). Students upload their homework at Learn@WU in time. Students have to be prepared to answer questions regarding the exercises in the following class. Time slot: 1st of April, 6pm – 10pm
25% Midterm Exam: The midterm exam covers the first part of the course. It will take place in the 5th class of the lecture.
45% Final Exam: The final exam covers theory-based questions and problem-centered open questions. Exam-relevant materials comprise of mandatory readings, teaching slides and all topics that are part of class discussion. No retake will be offered.
Grading:
90% or more: 1 (excellent)
80% or more: 2 (good)
70% or more: 3 (satisfactory)
60% or more: 4 (sufficient)
59,5% or less: 5 (fail)
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