Financial Statement Analysis (5 ECTS)
Code: LD00EH63-3002
General information
- Enrollment
- 07.12.2021 - 13.03.2022
- Registration for the implementation has ended.
- Timing
- 21.03.2022 - 15.05.2022
- Implementation has ended.
- Number of ECTS credits allocated
- 5 ECTS
- Mode of delivery
- On-campus
- Unit
- (2019-2024) School of Business
- Campus
- Leiritie 1
- Teaching languages
- Finnish
- Seats
- 20 - 35
- Degree programmes
- Economics and Business Administration
- Teachers
- Leena Aalto
- Teacher in charge
- Anne Perkiö
- Groups
-
LXD21K2Liiketalouden tutkinto-ohjelma monimuoto
- Course
- LD00EH63
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
Lectures and preliminary theming (please note changes are possible)
Lecture Theme Note
24.3. 17:00-20:15 Kickoff, intro
31.3. 17:00-20:15 Financial Statements
7.4. 17:00-20:15 Group Financial Statements, IFRS
14.4. 17:00-20:15 Financial Statements adjustments
21.4. 17:00-20:15 Key factors
28.4. 17:00-20:15 Industry, summary
5.5. 17:00-20:15 Presentations, bankruptcy obligatory attendance
12.5. 17:00-20:15 Presentations, rating obligatory attendance
Materials
Leppiniemi, Jarmo & Kyykkänen, Tapani. Kirjanpito, tilinpäätös ja tilinpäätöksen tulkinta. Alma Talent Oy. 2019
https://ezproxy.metropolia.fi/login?url=https://verkkokirjahylly.almatalent.fi/teos/19ta435645
Kallunki, Juha Pekka. Tilinpäätösanalyysi. Talentum Media Corp. 2014.
https://metropolia.finna.fi/Record/3amk.140884
Teaching methods
Activating lectures
Guided exercises
Independent studying
Independent exercises
Group work
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
Group work 60%
Peer assessment 10%
Group's self assessment 5%
Learning diary 25%
There is no compulsory attendance in the lessons, but the student's activity during the course and attendance during the lessons can be taken into account as a factor that increases the grade. Note! Obligatory attendance at two last lectures.
Qualifications
Business Accounting 5 op