Financial Statement Analysis (5cr)

Evaluation scale

H-5

Schedule

Course is virtual so no contact sessions.

Schedule:
Cal. week Topic Teacher, assignment deadline
34, 23.-29.8. Introduction to financial analysis, analysing and adjusting financial statements. Review of topic related thesis in finance and accounting. Heli
35, 30.8.-5.9. Creating an index series, inflated series. Descriptive statistics. Moving average. Heli
36, 6.-12.9. Independent work on assignment 1 DL 12.9.
37, 13.-19.9. Assignment 1 feedback, Ratio analysis Profitability, liquidity and solvency Heli
38, 20.-26.9. Independent work on assignment 2 DL 3.10.
39, 27.9.-3.10. Assignment 2 feedback, Data classification and analysis Heli
40, 4.-10.10. Independent work on assignment 3 Heli
41, 11.-17.10. Assignment 3 feedback, Market based ratios DL 17.10.
42, 18.-24.10 Intensive week – no class Mika
43, 25.-31.10 Cash flow statement Mika
44, 1.-7.11. Independent work on assignment 4 DL 7.11.
45, 8.-14.11. Assignment 4 feedback, Correlation and regression analysis. Mika
46, 15.-21.11. Probabilities. Normal distribution. Statistical inference. Hypothesis testing. Mika
47, 22.-28.11. Independent work on assignment 5 DL 28.11.
48, 29.11.-5.12. Assignment 5 feedback. Course feedback and ending session. Mika
(in this course it is not possible to get extensions for the deadlines.)

Implementation methods, demonstration and Work&Study

Contact and distant sessions or virtual course or Work&Study.

Materials

Material available in Moodle
Chapters related Financials Statement Analysis in the following course books:
Financial Accounting, International Financial Reporting Standards (Harrison, Horngren, Thomas, Suwardy), Pearson
Financial Accounting, Financial Statement Analysis (Kemp, Waybright), corresponding chapters for Financial Statement Analysis

Teaching methods and instruction

- this is a fully virtual implementation, where capabilities of self-studies and self management is needed.

Working life connections

-Examples and exercises are business related
-During the course students will analyze companies of their interest and build understanding of companies' financial health

Exam dates and re-exam possibilities

No exam in this implementation. Please make sure you good work with the assignments as course grade is an average of them. Once you have completed 3/5 assignments and got a grade from them, you have passed the course. If you target for better grade, please do all assignments.

Internationality

- Assignments relate to international companies analysis
- Companies under analysis are operating under internaltional financial records and standards (IFRS)
- Project work relates to international companies ratings
- Multicultural companies involved and multicultural teams

Learning assignments

Learning assignment 1: Financial statement perspectives 20 %
Learning assignment 2: Financial ratios 20 %
Learning assignment 3: Data classification and analysis 20%
Learning assignment 4: Market based ratios and cash flow statement 20%
Learning assignment 5: Statistical analysis 20%
Once you have submitted tree assignments and got a passing grade, you will get a grade for this course and it will not be removed. If you want better grade, then do all of the assignments!

Assessment methods

Learning assignment 1: Financial statement perspectives 20 %
Learning assignment 2: Financial ratios 20 %
Learning assignment 3: Data classification and analysis 20%
Learning assignment 4: Market based ratios and cash flow statement 20%
Learning assignment 5: Statistical analysis 20%
Once you have submitted tree assignments and got a passing grade, you will get a grade for this course and it will not be removed. If you want better grade, then do all of the assignments!