Financial Statement AnalysisLaajuus (5 cr)
Code: HL00BD17
Credits
5 op
Teaching language
- Finnish
Responsible person
- Kirsi Marjakoski
Objective
The object of the course
You are familiar with the key concepts and methods of financial statement analysis and valuation. You are able to prepare a cash flow statement.
Course competences
Business competence
Ethics
The learning objectives of the course
You are able to use your knowledge in the analysis of a company and are able to interpret the company’s operations and financial position. You are aware of the possibilities and limitations of financial statement analysis and the forecasts made on the development of the company’s operations.
Content
The course contents cover the editing and analysing of the profit and loss statement and balance sheet, key figures and their calculation and interpretation, interpretation of financial statements, cash flow statement based on financial statements, calculation of working capital, valuation of an enterprise and the analysis of the case enterprise.
Qualifications
Contents and the preparation of financial statements.
Assessment criteria, satisfactory (1)
Adequate 1
You are familiar with the concepts of financial statement analysis and remember the key indicators. You are able to calculate indicators describing a company’s financial position and assess the company in a rudimentary manner. You are familiar with the principles of preparing a cash flow statement.
Satisfactory 2
You are familiar with the key concepts of financial statement analysis and company valuation and are able to calculate the most important key indicators. You are able to calculate and know how to assess the indicators describing a company’s financial position and performance. You are familiar with the principles of preparing a cash flow statement and are able to prepare a cash flow statement under guidance. You are able to follow the schedule in producing the data.
Assessment criteria, good (3)
Good 3
You are familiar with the knowledge, skills and techniques related to financial statement analysis and are able to analyse a company’s performance and financial position on a general level. You are able to use it to make forecasts on the company’s development. You are familiar with the main principles of preparing a cash flow statement and are able to prepare an almost error-free cash flow statement under guidance. You recognise certain principal limitations of financial statement analysis and are able to report your observations. You are able to follow the schedule in producing the data.
Very Good 4
You master the knowledge and skills of financial statement analysis and are able to analyse companies. You are able to prepare an almost error-free cash flow statement and are aware of its significance for the company’s operations. You understand the limitations of financial statement analysis and are able to report your observations in a versatile manner. You are able to follow the schedule in producing the data.
Assessment criteria, excellent (5)
Excellent 5
You master the knowledge, skills and techniques related to financial statement analysis and company valuation and are able to analyse and interpret a company’s performance and financial position in a versatile manner with the help of the key indicators and cash flow statement prepared. You understand the limitations of financial statement analysis and are able to report your observations in a versatile and clear manner. You can guide others’ work. You are able to follow the schedule in producing the data.
Materials
Salmi, I. Mitä tilinpäätös kertoo? Edita, 2010 tai uudempi painos, KILAn yleisohje rahoituslaskelman laatimisesta 2007.
Further information
The course is suitable for those wishing to specialise as a financial administration and financing professional who want to supplement their knowledge of a company analysis.
Enrollment
18.11.2024 - 09.01.2025
Timing
13.01.2025 - 19.05.2025
Number of ECTS credits allocated
5 op
Virtual portion
5 op
Mode of delivery
Online learning
Unit
School of Business
Teaching languages
- Finnish
Seats
20 - 40
Degree programmes
- Bachelor's Degree Programme in Business Management
Teachers
- Milla Welling
Groups
-
HTL22S1Liiketalouden tutkinto-ohjelma (AMK)
-
HTL22SIYLiiketalouden tutkinto-ohjelma (AMK)
-
HTLTALBFinancial Management-Business, Business Administration
Objectives
The object of the course
You are familiar with the key concepts and methods of financial statement analysis and valuation. You are able to prepare a cash flow statement.
Course competences
Business competence
Ethics
The learning objectives of the course
You are able to use your knowledge in the analysis of a company and are able to interpret the company’s operations and financial position. You are aware of the possibilities and limitations of financial statement analysis and the forecasts made on the development of the company’s operations.
Content
The course contents cover the editing and analysing of the profit and loss statement and balance sheet, key figures and their calculation and interpretation, interpretation of financial statements, cash flow statement based on financial statements, calculation of working capital, valuation of an enterprise and the analysis of the case enterprise.
Time and location
Kurssi alkaa 12.2.2025 klo 16.00
Seuraavat kerrat:
19.2.
5.3.
12.3.
26.3.
2.4.
Tentit:
9.4.
23.4.
30.4
Learning materials and recommended literature
Salmi, I. Mitä tilinpäätös kertoo? Edita, 2010 tai uudempi painos, KILAn yleisohje rahoituslaskelman laatimisesta 2007.
Teaching methods
Virtuaaliopetus, ohjaukset Zoomissa.
Exam dates and retake possibilities
9.4.
23.4. 1. uusinta
30.4. 2. uusinta
Evaluation scale
0-5
Evaluation criteria, satisfactory (1-2)
Adequate 1
You are familiar with the concepts of financial statement analysis and remember the key indicators. You are able to calculate indicators describing a company’s financial position and assess the company in a rudimentary manner. You are familiar with the principles of preparing a cash flow statement.
Satisfactory 2
You are familiar with the key concepts of financial statement analysis and company valuation and are able to calculate the most important key indicators. You are able to calculate and know how to assess the indicators describing a company’s financial position and performance. You are familiar with the principles of preparing a cash flow statement and are able to prepare a cash flow statement under guidance. You are able to follow the schedule in producing the data.
Evaluation criteria, good (3-4)
Good 3
You are familiar with the knowledge, skills and techniques related to financial statement analysis and are able to analyse a company’s performance and financial position on a general level. You are able to use it to make forecasts on the company’s development. You are familiar with the main principles of preparing a cash flow statement and are able to prepare an almost error-free cash flow statement under guidance. You recognise certain principal limitations of financial statement analysis and are able to report your observations. You are able to follow the schedule in producing the data.
Very Good 4
You master the knowledge and skills of financial statement analysis and are able to analyse companies. You are able to prepare an almost error-free cash flow statement and are aware of its significance for the company’s operations. You understand the limitations of financial statement analysis and are able to report your observations in a versatile manner. You are able to follow the schedule in producing the data.
Evaluation criteria, excellent (5)
Excellent 5
You master the knowledge, skills and techniques related to financial statement analysis and company valuation and are able to analyse and interpret a company’s performance and financial position in a versatile manner with the help of the key indicators and cash flow statement prepared. You understand the limitations of financial statement analysis and are able to report your observations in a versatile and clear manner. You can guide others’ work. You are able to follow the schedule in producing the data.
Prerequisites
Contents and the preparation of financial statements.
Further information
The course is suitable for those wishing to specialise as a financial administration and financing professional who want to supplement their knowledge of a company analysis.
Enrollment
20.11.2023 - 04.01.2024
Timing
08.01.2024 - 20.05.2024
Number of ECTS credits allocated
5 op
Mode of delivery
Face-to-face
Unit
School of Business
Campus
Main Campus
Teaching languages
- Finnish
Seats
20 - 40
Degree programmes
- Bachelor's Degree Programme in Business Management
Teachers
- Kirsi Marjakoski
Teacher in charge
Kirsi Marjakoski
Groups
-
HTL21S1Liiketalouden tutkinto-ohjelma (AMK)
-
HTLTALBFinancial Management-Business, Business Administration
-
ZJA24KHAvoin AMK, lita
-
HTL21SIYLiiketalouden tutkinto-ohjelma (AMK)
Objectives
The object of the course
You are familiar with the key concepts and methods of financial statement analysis and valuation. You are able to prepare a cash flow statement.
Course competences
Business competence
Ethics
The learning objectives of the course
You are able to use your knowledge in the analysis of a company and are able to interpret the company’s operations and financial position. You are aware of the possibilities and limitations of financial statement analysis and the forecasts made on the development of the company’s operations.
Content
The course contents cover the editing and analysing of the profit and loss statement and balance sheet, key figures and their calculation and interpretation, interpretation of financial statements, cash flow statement based on financial statements, calculation of working capital, valuation of an enterprise and the analysis of the case enterprise.
Time and location
According to given schedule.
Learning materials and recommended literature
Salmi, I. Mitä tilinpäätös kertoo? Edita, 2010 tai uudempi painos, KILAn yleisohje rahoituslaskelman laatimisesta 2007.
Teaching methods
Tutorial teaching in the classroom, independent learning tasks, independent acquaintance with materials, group or independent work: business financial analysis
Practical training and working life connections
More exact information on the work placements linked to the course shall be provided by the teacher during the first contact lessons of the course.
Exam dates and retake possibilities
The exam will be held March 6th, 2024 and resits during next two weeks.
Alternative completion methods
A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test. More precise instructions can be found in Degree Regulations and in Study Guide.
Student workload
Lectures and company presentations 25-30h, independent study 60 h Exercises 45 h
Content scheduling
At the beginning of the course, contact lectures, which end with an online exam covering the theoretical part and 1 resit. This is followed by business analyzes done as a pairwor or individually.
Further information for students
Exam 60%, 3 ECTS and company analysis (pairwork) 40%, 2 ECTS
Evaluation scale
0-5
Evaluation criteria, satisfactory (1-2)
Adequate 1
You are familiar with the concepts of financial statement analysis and remember the key indicators. You are able to calculate indicators describing a company’s financial position and assess the company in a rudimentary manner. You are familiar with the principles of preparing a cash flow statement.
Satisfactory 2
You are familiar with the key concepts of financial statement analysis and company valuation and are able to calculate the most important key indicators. You are able to calculate and know how to assess the indicators describing a company’s financial position and performance. You are familiar with the principles of preparing a cash flow statement and are able to prepare a cash flow statement under guidance. You are able to follow the schedule in producing the data.
Evaluation criteria, good (3-4)
Good 3
You are familiar with the knowledge, skills and techniques related to financial statement analysis and are able to analyse a company’s performance and financial position on a general level. You are able to use it to make forecasts on the company’s development. You are familiar with the main principles of preparing a cash flow statement and are able to prepare an almost error-free cash flow statement under guidance. You recognise certain principal limitations of financial statement analysis and are able to report your observations. You are able to follow the schedule in producing the data.
Very Good 4
You master the knowledge and skills of financial statement analysis and are able to analyse companies. You are able to prepare an almost error-free cash flow statement and are aware of its significance for the company’s operations. You understand the limitations of financial statement analysis and are able to report your observations in a versatile manner. You are able to follow the schedule in producing the data.
Evaluation criteria, excellent (5)
Excellent 5
You master the knowledge, skills and techniques related to financial statement analysis and company valuation and are able to analyse and interpret a company’s performance and financial position in a versatile manner with the help of the key indicators and cash flow statement prepared. You understand the limitations of financial statement analysis and are able to report your observations in a versatile and clear manner. You can guide others’ work. You are able to follow the schedule in producing the data.
Prerequisites
Contents and the preparation of financial statements.
Further information
The course is suitable for those wishing to specialise as a financial administration and financing professional who want to supplement their knowledge of a company analysis.
Enrollment
01.11.2022 - 05.01.2023
Timing
09.01.2023 - 19.05.2023
Number of ECTS credits allocated
5 op
Virtual portion
5 op
Mode of delivery
Online learning
Unit
School of Business
Teaching languages
- Finnish
Seats
0 - 40
Degree programmes
- Bachelor's Degree Programme in Business Management
Teachers
- Kirsi Marjakoski
- Milla Welling
Teacher in charge
Kirsi Marjakoski
Groups
-
HTL21S1Liiketalouden tutkinto-ohjelma (AMK)
-
HTLTALBFinancial Management-Business, Business Administration
-
HTL20IYBachelor's Degree Programme in Business Management
Objectives
The object of the course
You are familiar with the key concepts and methods of financial statement analysis and valuation. You are able to prepare a cash flow statement.
Course competences
Business competence
Ethics
The learning objectives of the course
You are able to use your knowledge in the analysis of a company and are able to interpret the company’s operations and financial position. You are aware of the possibilities and limitations of financial statement analysis and the forecasts made on the development of the company’s operations.
Content
The course contents cover the editing and analysing of the profit and loss statement and balance sheet, key figures and their calculation and interpretation, interpretation of financial statements, cash flow statement based on financial statements, calculation of working capital, valuation of an enterprise and the analysis of the case enterprise.
Time and location
According to given schedule.
Learning materials and recommended literature
Salmi, I. Mitä tilinpäätös kertoo? Edita, 2010 tai uudempi painos, KILAn yleisohje rahoituslaskelman laatimisesta 2007.
Teaching methods
Tutorial teaching in the classroom, independent learning tasks, independent acquaintance with materials, group or independent work: business financial analysis
Practical training and working life connections
More exact information on the work placements linked to the course shall be provided by the teacher during the first contact lessons of the course.
Exam dates and retake possibilities
The exam and the 1st reset will be held on March 14, 2022 - March 27, 2022 will be held as an online exam. The 2nd round will be available in the Exam Studio until June 7, 2022.
Alternative completion methods
A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test. More precise instructions can be found in Degree Regulations and in Study Guide.
Student workload
Lectures and company presentations 25-30h, independent study 60 h Exercises 45 h
Content scheduling
At the beginning of the course, contact lectures, which end with an online exam covering the theoretical part and 1 resit. This is followed by business analyzes done as a pairwor or individually.
Further information for students
Exam 60%, 3 ECTS and company analysis (pairwork) 40%, 2 ECTS
Evaluation scale
0-5
Evaluation criteria, satisfactory (1-2)
Adequate 1
You are familiar with the concepts of financial statement analysis and remember the key indicators. You are able to calculate indicators describing a company’s financial position and assess the company in a rudimentary manner. You are familiar with the principles of preparing a cash flow statement.
Satisfactory 2
You are familiar with the key concepts of financial statement analysis and company valuation and are able to calculate the most important key indicators. You are able to calculate and know how to assess the indicators describing a company’s financial position and performance. You are familiar with the principles of preparing a cash flow statement and are able to prepare a cash flow statement under guidance. You are able to follow the schedule in producing the data.
Evaluation criteria, good (3-4)
Good 3
You are familiar with the knowledge, skills and techniques related to financial statement analysis and are able to analyse a company’s performance and financial position on a general level. You are able to use it to make forecasts on the company’s development. You are familiar with the main principles of preparing a cash flow statement and are able to prepare an almost error-free cash flow statement under guidance. You recognise certain principal limitations of financial statement analysis and are able to report your observations. You are able to follow the schedule in producing the data.
Very Good 4
You master the knowledge and skills of financial statement analysis and are able to analyse companies. You are able to prepare an almost error-free cash flow statement and are aware of its significance for the company’s operations. You understand the limitations of financial statement analysis and are able to report your observations in a versatile manner. You are able to follow the schedule in producing the data.
Evaluation criteria, excellent (5)
Excellent 5
You master the knowledge, skills and techniques related to financial statement analysis and company valuation and are able to analyse and interpret a company’s performance and financial position in a versatile manner with the help of the key indicators and cash flow statement prepared. You understand the limitations of financial statement analysis and are able to report your observations in a versatile and clear manner. You can guide others’ work. You are able to follow the schedule in producing the data.
Prerequisites
Contents and the preparation of financial statements.
Further information
The course is suitable for those wishing to specialise as a financial administration and financing professional who want to supplement their knowledge of a company analysis.
Enrollment
01.11.2021 - 09.01.2022
Timing
10.01.2022 - 20.05.2022
Number of ECTS credits allocated
5 op
Virtual portion
5 op
Mode of delivery
Online learning
Unit
School of Business
Campus
Main Campus
Teaching languages
- Finnish
Seats
0 - 35
Degree programmes
- Bachelor's Degree Programme in Business Management
Teachers
- Kirsi Marjakoski
- Milla Welling
Groups
-
HTLTALBFinancial Management-Business, Business Administration
-
HTL19S1Liiketalous
-
ZJA22KHAvoin AMK, lita
Objectives
The object of the course
You are familiar with the key concepts and methods of financial statement analysis and valuation. You are able to prepare a cash flow statement.
Course competences
Business competence
Ethics
The learning objectives of the course
You are able to use your knowledge in the analysis of a company and are able to interpret the company’s operations and financial position. You are aware of the possibilities and limitations of financial statement analysis and the forecasts made on the development of the company’s operations.
Content
The course contents cover the editing and analysing of the profit and loss statement and balance sheet, key figures and their calculation and interpretation, interpretation of financial statements, cash flow statement based on financial statements, calculation of working capital, valuation of an enterprise and the analysis of the case enterprise.
Time and location
According to given schedule. 2nd resit organised in Exam-studio.
Learning materials and recommended literature
Salmi, I. Mitä tilinpäätös kertoo? Edita, 2010 tai uudempi painos, KILAn yleisohje rahoituslaskelman laatimisesta 2007.
Teaching methods
Tutorial webinars, independent learning tasks, independent acquaintance with materials, group work
Practical training and working life connections
More exact information on the work placements linked to the course shall be provided by the teacher during the first contact lessons of the course.
Exam dates and retake possibilities
The exam and the 1st reset will be held on March 14, 2022 - March 27, 2022 will be held as an online exam. The 2nd rsut will be available in the Exam Studio until June 7, 2022.
Alternative completion methods
A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test. More precise instructions can be found in Degree Regulations and in Study Guide.
Student workload
Lectures and company presentations 25-30h, independent study 60 h Exercises 45 h
Content scheduling
At the beginning of the course, contact lectures, which end with an online exam covering the theoretical part and 1 resit. This is followed by business analyzes done as a pairwork.
Further information for students
Exam 60%, 3 ECTS and company analysis (pairwork) 40%, 2 ECTS
Evaluation scale
0-5
Evaluation criteria, satisfactory (1-2)
Adequate 1
You are familiar with the concepts of financial statement analysis and remember the key indicators. You are able to calculate indicators describing a company’s financial position and assess the company in a rudimentary manner. You are familiar with the principles of preparing a cash flow statement.
Satisfactory 2
You are familiar with the key concepts of financial statement analysis and company valuation and are able to calculate the most important key indicators. You are able to calculate and know how to assess the indicators describing a company’s financial position and performance. You are familiar with the principles of preparing a cash flow statement and are able to prepare a cash flow statement under guidance. You are able to follow the schedule in producing the data.
Evaluation criteria, good (3-4)
Good 3
You are familiar with the knowledge, skills and techniques related to financial statement analysis and are able to analyse a company’s performance and financial position on a general level. You are able to use it to make forecasts on the company’s development. You are familiar with the main principles of preparing a cash flow statement and are able to prepare an almost error-free cash flow statement under guidance. You recognise certain principal limitations of financial statement analysis and are able to report your observations. You are able to follow the schedule in producing the data.
Very Good 4
You master the knowledge and skills of financial statement analysis and are able to analyse companies. You are able to prepare an almost error-free cash flow statement and are aware of its significance for the company’s operations. You understand the limitations of financial statement analysis and are able to report your observations in a versatile manner. You are able to follow the schedule in producing the data.
Evaluation criteria, excellent (5)
Excellent 5
You master the knowledge, skills and techniques related to financial statement analysis and company valuation and are able to analyse and interpret a company’s performance and financial position in a versatile manner with the help of the key indicators and cash flow statement prepared. You understand the limitations of financial statement analysis and are able to report your observations in a versatile and clear manner. You can guide others’ work. You are able to follow the schedule in producing the data.
Prerequisites
Contents and the preparation of financial statements.
Further information
The course is suitable for those wishing to specialise as a financial administration and financing professional who want to supplement their knowledge of a company analysis.