Syllabus
Registration via LPIS
Day | Date | Time | Room |
---|---|---|---|
Tuesday | 05/04/21 | 04:00 PM - 07:00 PM | Online-Einheit |
Tuesday | 05/11/21 | 04:00 PM - 07:00 PM | Online-Einheit |
Tuesday | 05/18/21 | 04:00 PM - 07:00 PM | Online-Einheit |
Tuesday | 05/25/21 | 04:00 PM - 07:00 PM | Online-Einheit |
Tuesday | 06/01/21 | 04:00 PM - 07:00 PM | Online-Einheit |
Tuesday | 06/08/21 | 04:00 PM - 07:00 PM | Online-Einheit |
Wednesday | 06/23/21 | 08:30 AM - 09:45 AM | Online-Einheit |
The course Financial Reporting and 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 in teaching videos, and open questions are 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 are required to attend at least 50% of the scheduled online sessions. No information about the absence is necessary.
The class comprises six online sessions. During the online sessions, students have the opportunity to ask questions, which will then be discussed by the professor. 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.
Slides, examples, preparatory questions and information on relevant reading materials will be available at Learn@WU.
20% In-class Participation: Answers to online clicker-questions, based on the course material. To achieve the full 20% of in-class participation, 8 points from clicker-questions are required. You will receive 1 point for a correct answered clicker question.
25% Homework: Students upload their homework at Learn@WU in time.
10% Homework: Students upload their homework at Learn@WU in time.
45% Final Exam: Exam-relevant materials comprise all materials available at Learn@WU, mandatory readings 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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