Syllabus
Registration via LPIS
| Day | Date | Time | Room |
|---|---|---|---|
| Tuesday | 05/05/20 | 04:00 PM - 07:00 PM | Online-Einheit |
| Tuesday | 05/12/20 | 04:00 PM - 07:00 PM | Online-Einheit |
| Tuesday | 05/19/20 | 04:00 PM - 07:00 PM | Online-Einheit |
| Tuesday | 05/26/20 | 04:00 PM - 07:00 PM | Online-Einheit |
| Thursday | 05/28/20 | 11:00 AM - 12:00 PM | Online-Einheit |
| Tuesday | 06/02/20 | 04:00 PM - 07:00 PM | Online-Einheit |
| Tuesday | 06/09/20 | 04:00 PM - 07:00 PM | Online-Einheit |
| Wednesday | 06/24/20 | 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: Answers to online clicker-questions, based on the preparatory material, are the only part of in-class participation. To achieve the full 20% of in-class participation, 5 points from clicker-questions during the course are required. You will receive 1 point for a correct answered clicker question.
25% Midterm Exam: The mid-term exam will be replaced by an online homework on LEARN, which will take place on 28th May. The homework will be open to edit from 10:00 am - 10:00 pm and after opening the homework, Students will have 45 minutes to submit. If you do not submit in time, you will not receive any points. This homework covers the topics of units 1-3.
10% Homework: This online homework will take place on the 9th June. The homework will be open to edit from 10:00 am - 10:00 pm and after opening the homework, Students will have 45 minutes to submit. If you do not submit in time, you will not receive any points. This homework covers the topics of unit 4.
45% Final Exam: We assume that the final exam will take place online. We will keep you posted.
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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