Financial Statement Analysis (5 cr)

Objective

Upon completion of the course students will be able to calculate key figures derived from a financial statement. The student will be able to analyze the financial status of a company by interpreting key figures calculated from a financial statement

Content

- Contents of a financial statement and its analysis
- Calculating and analysing key figures
- Sustainability and ESG reporting
- EU regulation

Location and time

- Luennot iltaisin klo 17-20:15, osaksi kampuksella,osaksi etäluentona

Materials

Leppiniemi, J. & Kykkänen, T. 2023. Kirjanpito, tilinpäätös ja tilinpäätöksen tulkinta. 12., uudistettu painos. [Helsinki]: Alma Talent Oy.
https://login.ezproxy.metropolia.fi/login?url=https://verkkokirjahylly.almatalent.fi/teos/23ta448744

Kallunki, J. 2022. Tilinpäätösanalyysi. 2., uudistettu painos. Helsinki: Alma Talent.
https://login.ezproxy.metropolia.fi/login?url=https://verkkokirjahylly.almatalent.fi/teos/22ta446658

Salmi, I. 2020. Mitä tilinpäätös kertoo? 10., uudistettu painos. Helsinki: Edita.
https://www.ellibslibrary.com/metropolia/978-951-37-7665-7

Dia- ja tehtävämateriaalit kurssin Moodlessa

Teaching methods

- Luennot
- Oppimistehtävät
- Ryhmätyö ja sen esitykset

Employer connections

- Kurssilla käytetään oikeita tilinpäätöksiä eri yrityksistä

Exam schedules

- Ei tenttiä - ei uusintoja
- Oppimistehtäviä, ryhmätöitä tai oppimispäiväkirjaa ei voi uusia tai korottaa

International connections

- Kansainvälisiä verrokkiyhtiöitä tarkastelussa

Completion alternatives

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Student workload

- Suositus tehdä kurssitöitä viikottain

Content scheduling

- Jakautuu 8 viikon ajalle

Evaluation scale

0-5

Assessment criteria, satisfactory (1)

The student has achieved the course objectives fairly. The student will be able to identify, define and use the course subject area’s concepts and models. The student understands the criteria and principles of the expertise development.

Assessment criteria, good (3)

The student has achieved the course objectives well, even though the knowledge and skills need improvement on some areas. The student is able to define the course concepts and models and are able to justify the analysis. The student is able to apply his/her knowledge in leisure, study and work situations. The student understands the importance of expertise in the field of business and is able to analyze his/her own expertise.

Assessment criteria, excellent (5)

The student has achieved the objectives of the course with excellent marks. The student masters commendably the course subject area’s concepts and models.The student is able to make justified and fluent analysis and to present concrete development measures. The student is well prepared to apply his/her knowledge in leisure, study and work situations. The student is able to analyze the business sector expertise and the development of his/her own expertise.

Assessment criteria, approved/failed

The student has achieved the course objectives fairly. The student will be able to identify, define and use the course subject area’s concepts and models. The student understands the criteria and principles of the expertise development.

Assessment methods and criteria

• Ryhmätyö 40 % (sis. vertaisarvioinnin)
• Palautettavat harjoitukset 30 %
• Oppimispäiväkirja 30 %

Qualifications

Business Accounting 5 op