Key words
Financial analysis
Objectives
- To learn to evaluate the financial statements of a company, which are not only important for the management, but primarily for external assessors: the users of financial statements are wide ranging and include a variety of stakeholders.
- To analyse a company's financial situation and health of the past years; the conclusions of this study allow making predictions for the future financial situation.
- Through the exercises the student will learn to critically interpret financial ratios and to understand financial reports. He will be able to look in detail at a company's performance.
- Attitudes:
- to be able to critically evaluate financial information
- to adopt a critical attitude towards information
- to acquire accuracy and precision
- to be able to work as a team
Topics
- Study of the annual account: balance sheet, income statement and appropriation account.
- Transformation of the annual account prescript by the Belgian law into a statement for analytical purposes.
- Comparisons over time and company comparisons of financial statements.
- Ratio- analysis: liquidity, solvency and profitability ratios are used to interpret the financial health of a company
- Analysing and interpreting cashflowstatements
Prerequisites
General bookkeeping
Final Objectives
Materials used
Teachers' course
Study costs
Market price for the copies.
Study guidance
Guided self study
Teaching Methods
Lectures - Case-studies - exercises - guided self study
Assessment
First exam session: permanent evaluation (40%) - written exam (60%)
Second exam session: written exam (100%)
Examination Board Flemish Community:
first and second exam session: 100 % written exam
Lecturer(s)
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