Financial Statement Analysis - Study guide

After having completed this course or attained an equivalent competence level, the student:
- is able to analyze financial statements with commonly known tools and techniques in this field
- is able evaluate also non-financial information (ESG) provided by the companies
- is able to recognize differences in most common accounting standards and analyze their impact on the analysis
- is able to integrate sustainability reporting information to financial statement analysis in order to build broader view of the company
- is able to use visualization tools and storytelling techniques in presenting financial information to stakeholders
- is able to analyze the financial statements and to make forecasts
- is able to plan and give recommendations to business operations through insights gathered by collecting and analyzing relevant financial and non-financial data from annual reports)

Following BBA key and common competence courses should be completed or similar knowledge and skills gained prior to this course:
ECO001HH1AE
ECO002TR1AE

- financial statement analysis including the notes to financial statements
- key ratio analysis
- non-financial data, sustainability reports
- presenting financial information
- visualization and storytelling

When the implementation type of the course is CONTACT, ONLINE or BLENDED it is required that the student is present during those teaching hours that are marked in the study schedule. If you are absent more than 25 %, your grade will be lowered by one. If you are absent more than 50 %, the course is failed.

Student
- is able to recognise some financial statement analysis methods and knows how to apply them
- is able to identify standards and principles applied in financial statements
- is able to present some financial information

Student
- is able to analyze financial statements with key ratios as well as link them to the strategic goals of a company
- is able to utilize non-financial information in the analysis
- is able to recognize the value of notes to the financial statements in the analysis
- is able to present financial information and utilize visualization tools with ease

Student
- is able to analyze financial statements with key ratios as well as link them to the strategic goals of a company
- is able to evaluate financial statement analysis in risk assessment of a company
- is able to implement non-financial information into the analysis like e.g. sustainability report information
- is able to utilize information from notes to the financial statements in the analysis
- is able to present financial information and utilize visualization tools and storytelling convincingly

The implementation's exams are done in Haaga-Helia as an electronic exam (EXAM). The exams are performed in a separate electronic exam room in Haaga-Helia's campus, to which a student will make a reservation independently.

Course books are the following:

Harrison, Walter, T. et al. Financial Accounting, Global Edition. Available in ebook from: VitalSource Bookshelf, (12th Edition). Pearson International Content, 2023.

Thomas R. Robinson, Elaine Henry, Wendy L. Pirie, Michael A. Broihahn, Anthony T. Cope International Financial Statement Analysis, 3rd Edition. Available in e-book.

The implementation may contain visitor lectures from different companies.

Pasila Campus

English

20.10.2025 - 12.12.2025

Several learning assignments some done in small groups, some individually.

02.06.2025 - 17.10.2025

EVENING
CONTACT
EXCH
IBEB5PAACC

Mikko Kumpulainen, Joonas Jokinen

15 - 45

Exam 30%
Learning assignments 50%
Presentation of group work 20%

Grade Cumulative Points
Grade 5 90-100 points
Grade 4 80-89 points
Grade 3 70-79 points
Grade 2 60-69 points
Grade 1 40-59 points
Grade 0 0-39 points

INTBBA International Business

0.00 cr

H-5