• Financial Statement Analysis (HL00BD17-3005),
         09.01.2023 – 19.05.2023,  5 cr  (HTL21S1, ...) — Online learning +-
    Learning outcomes of the course
    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.
    Prerequisites and co-requisites
    Contents and the preparation of financial statements.
    Course contents
    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.
    Assessment criteria
    Assessment criteria - grade 1 and 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.
    Assessment criteria - grade 3 and 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.
    Assessment criteria - grade 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.
    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.
    Language of instruction

    Finnish

    Location and time

    According to given schedule.

    Planned learning activities, teaching methods and guidance

    Tutorial teaching in the classroom, independent learning tasks, independent acquaintance with materials, group or independent work: business financial analysis

    Lecturer(s)

    Kirsi Marjakoski

    Learning materials and recommended literature

    Salmi, I. Mitä tilinpäätös kertoo? Edita, 2010 tai uudempi painos, KILAn yleisohje rahoituslaskelman laatimisesta 2007.

    Lecturer(s)

    Kirsi Marjakoski

    Working life cooperation

    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 re-exam 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.

    Timing

    09.01.2023 - 19.05.2023

    Learning assignments and student workload

    Lectures and company presentations 25-30h, independent study 60 h Exercises 45 h

    Enrollment

    01.11.2022 - 05.01.2023

    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.

    Groups
    • HTL21S1
    • HTLTALB
    • HTL20IY
    Alternative learning 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.

    Seats

    0 - 40

    Assessment methods

    Exam 60%, 3 ECTS and company analysis (pairwork) 40%, 2 ECTS

    Degree Programme

    Bachelor's Degree Programme in Business Management

    Mode of delivery

    Online learning

    Share of virtual studies

    5 cr

    Credits
    • 5 cr
    Unit

    School of Business