Key words
Financial Analysis, IWETO-code: S181 Financial Sciences, S192 Bookkeeping Sciences
Objectives
- The students acquire knowledge of the bookkeeping rules and the basic principles of bookkeeping and financial analysis. Through this knowledge they learn how to investigate the financial status of an enterprise and check the success of an investigated enterprise by means of financial indicators.
- Have adjusted to being critical and accurate when judging annual accounts.
- Spur on having a thorough command of the job-related competencies: look up efficiently and assimilate information in group
- Spur on having a thorough command of general competencies: thinking and reasoning power; communication-orientedness
Topics
- Various bookkeeping obligations
- Analysis of balance and profit-and-loss account
- Revision of balance and profit-and-loss account
- Analysis of reason
- Introduction to consolidation
- Case: financial analysis of a company
Prerequisites
- Basic knowledge of General Bookkeeping
- Knowledge of applications of spreadsheets is regarded as helpful for an efficient processing of the data
Final Objectives
Knowledge
Job-related (specific):- Knowledge of the technical terminology
- Knowledge of the basic principles of the bookkeeping rules and of financial analysis
- Knowledge of the carriers of information and instances that collect information: libraries, multimedia
- Knowledge of processing of data and adaptation of data
Skills
General:- Thinking and reasoning power
- Being critical
- Working independently
- Decisiveness
- Acquiring and assimilating of information
Job-related (general):- Ability to argue
- Judging the offered knowledge (being critical)
- Handling numerical data
- Thinking in an analytical and problem-solving way
- Thinking logically
- Insight in complex situations
Job-related (specific):- Collect, process, lay up and use relevant information
- Quickly deduct from a yearly account the financial status of an enterprise
- Ability to distinguish, think through, formulate and solve in detail a specific problem
- Ability to consult the necessary sources when trying to solve a problem
- Come to conclusions quickly
Attitudes
General:- Sense of cooperation
- Being critical
- Being creative
- Precision and accuracy
Job-related (specific):- Eagerness to work with numerical data
- Having an eye for details
- Decisiveness
- Willingness to go deeply into a problem
- Willingness to gain advice yourself
- Being critical towards one's own conclusions
Materials used
Handbook KBC "Balanslezen voor niet-ingewijden", Roularta Books (through service of courses available)
Supplementary copies (about 120 pages)
Study costs
Handbook: 21 euro (market price)
Copies at the unit price determined under Hogeschool rules.
Study guidance
Individual questions and problems can be reported to the lecturer.
Teaching Methods
- Lectures and interactive question-and-answer method, supplemented with examples and exercises.
- Guided self-study: elaborating of a case under guidance: making a financial analysis of one or more companies
Assessment
- First exam session: 30% continuous assessment and 70% written exam
- Second exam session: 100% written exam
Students only enrolled for taking the exams:- First exam session: 30% individual assignment and 70% written exam
- Second exam session: 100% written exam
Lecturer(s)
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