Opinto-opas

Osaamistavoitteet

For the students to be familiar with the contents of financial statement and for the students to be able to read statement. Getting to know how to evaluate financial operations preconditions of a company by means of analysing the financial statement.

Toteutustapa ja opetusmenetelmät

Outcomes: For the students to be familiar with the contents of financial statement and for the students to be able to read statement. Getting to know how to evaluate financial operations preconditions of a company by means of analysing the financial statement.

Learning objectives: During this course students come familiar with the content of financial statements. After successful completion of the course, students are able to read and analyze financial statement reports. They know how various ratios can give insight into the performance, liquidity and profitability of a company.

The course is implemented through lectures, visitors and assignments.

Ajoitus ja läsnäolo

Contact lessons on campus. Attending lectures is not mandatory, but active participation is recommended. The topic is important in future working life.

Oppimateriaali ja suositeltava kirjallisuus

All course material is available in the Moodle learning environment.

Toteutuksen valinnaiset suoritustavat

The course is conducted only according to the presented model.

Työelämäyhteistyö

The course uses the actual annual reports and financial statements of companies. In addition, the course has a visitor lecturer in business life.

Uusintamahdollisuudet

2 retake exams will be held. These exams include all the course material.

Oppimisympäristö

The learning environment is Moodle.

Opiskelijan ajankäyttö ja kuormitus

This is a three-credit course, equivalent to 80 hours of student work.

Sisältö

The course contents is as follows: (1) Understanding of financial statement reports, (2) analysis of financial statement: ratio analysis and comments.

Lisätietoja opiskelijalle: mm. edeltävä osaaminen

Basics of Business, Cost and Profitability Accounting, Budgeting and Investment

Arviointimenetelmät

The course is evaluated on a scale of 1 to 5. You can get a total of 100 points from the course. In order to receive an approved grade for a course, you must a) receive 45% of the total points, ie a minimum of 45/100 points, and b) must pass the course exam and the final analysis task satisfactorily. The grade for the course is calculated as follows: returned assignments 20%, final analysis task 30% and exam 50%. The course exam and grade are calculated according to the following scoring:
grade 5: 100,0-90,0 points
grade 4: 89,0-78,0 points
grade 3: 77,9-65,0 points
grade 2: 64,9-55,0 points
grade 1: 54,9-45,0 points
failed: 44,9-0,0 points

Arviointiasteikko

1-5

Hylätty (0)

Rejected (fail) grade is given when the student has not achieved the learning objectives of the course. Student does not understand the essential content of financial statements, is not able to show any learning outcomes in the exam and assignments.

Arviointikriteerit: taso 1: (arviointiasteikko 1-5)

Student understands the essential content of financial statements, is able to show some learning outcomes in the exam and assignments. Student is able to use some professional concepts consistently. Student needs support in completing the assignments.

Arviointikriteerit: taso 3 (arviointiasteikko 1-5)

Student has good knowledge about the basic concepts of financial statement analysis, is able to show good learning outcomes in the exam and assignments. Student uses professional concepts fluently and extensively. Student still requires a little support in doing the assignments.

Arviointikriteerit: taso 5 (arviointiasteikko 1-5)

Student has excellent knowledge and understanding of the basic concepts of financial statement analysis and key ratios, is able to show excellent learning outcomes in the exam and assignments. Student can independently acquire new knowledge and use professional concepts expertly. Student performs the tasks independently.