Nummer10102S2Zielsetzung / PurposeThe students
- are able to set up a cash flow statement including operating, investing and financing cash flow using the indirect method
- understand the intention of a financial analysis and are able both to calculate and to interpret the most important financial ratios
- are able to read and understand an entire annual report and prepare an executive investment summary
- know about intentions and methods of Creative Accounting
Inhalt / ContentPreparing and Analysing Cash Flow Statements using the indirect method
Concepts of Financial Analysis
Preparation of Financial Data and Information
Dealing with hidden reserves and losses
Balance Sheet Ratios
P&L Ratios
Cash Flow Ratios
Producitivity Ratios
Preparing executive investment summaries
Reading and explaining annual reports: Corporate Governance, Accounting Policies, Financial Statements, Notes
Creative Accounting: Intention and methods of Earnings Management
Besondere Eintrittsvoraussetzungen / Special Conditions of AdmissionFinancial Accounting I (Management 1)Bibliographie/Literatur / Bibliography / Literature / Referenceswww.ifrs-portal.com (IFRS standards, English and German) Lehr- und Lernmethoden / MethodsPresentation
Examples
Exercises
Discussions
Leistungsbewertung/Testanforderung(en) / AssessmentWritten exam of 60 minutes length (2 pages of personal notes are allowed)
Grading: 1-6
- A minimum grade of 3.1 must be reached in this course in order to pass the module.
BemerkungenTextbook recommended: Weygandt/Kieso/Kimmel "Financial Accounting", 5th or 6th edition Wiley 
