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Магистратура 2020/2021

Финансовая и нефинансовая информация о фирме

Статус: Курс обязательный (Системная и программная инженерия)
Направление: 09.04.04. Программная инженерия
Кто читает: Школа финансов
Когда читается: 1-й курс, 3, 4 модуль
Формат изучения: с онлайн-курсом
Охват аудитории: для своего кампуса
Прогр. обучения: Системная и программная инженерия
Язык: английский
Кредиты: 5

Course Syllabus

Abstract

The course is based on the knowledge of economics of the firm. This course takes an in-depth look into company's financial and non-financial re-ports and shows how information therein can be analyzed and processed to aid many individuals including creditors, investors, managers, consultants, auditors, directors, regulators and employees in their business decisions. It equips students with a wide array of tools and techniques useful in many fields in finance. Ссылка на онлайн-курс: https://www.coursera.org/learn/finance-healthcare-managers
Learning Objectives

Learning Objectives

  • To provide a framework within which students can develop an understanding of the determinants and uses of financial and non-financial re-porting data
Expected Learning Outcomes

Expected Learning Outcomes

  • Be able to read a financial statement and identify and find relevant information for analysis
  • Be able to summarize, interpret and compare financial data
  • Be able to compute standard financial ratios and other financial analysis techniques
  • Be able to conduct financial analysis in a systematic and structured way
  • Be able to integrate concepts from previous accounting and finance courses to advance robust and insightful analysis
  • Be able to make informed and supported business decisions and recommendations
Course Contents

Course Contents

  • Stakeholder’s approach to corporate reporting
  • Exploring the Anatomy of an Annual Report
  • Measuring and reporting financial position
  • Measuring and reporting financial performance
  • Measuring and reporting cash flows
  • Analysing and interpreting financial statements: investor’s view
  • Analysing and interpreting financial statements: creditor’s view
  • Financial information for management decisions
  • Reading financial analyst’s reports
  • Integration of financial and non-financial information
Assessment Elements

Assessment Elements

  • non-blocking Homework assignments
    Financial and non-financial statements analysis. There are 4 case studies to be assigned as home teamwork. Homework will be checked in class with presentation.
  • non-blocking Written test
  • non-blocking Written exam
    This is written, closed-book computer-based exam. The examination is on the LMS platform (https://lms.hse.ru). You need to connect to the exam according to the schedule. In the exam, students are given the task of analyzing financial statements and analyst’s reports of randomly chosen companies, preparing a written analysis, and then presenting their findings and recommendations. At all written exams the student has access to the basic IT application package (Microsoft Office), pen and paper Students are not allowed during the exam: to use lecture notes, internet resources and other hints. A momentary disruption of communication during the examination is considered to be a communication failure of less than one minute. Long-term disruption of communication during the examination is considered a violation of one minute or more. If there is a long-term disruption in communication, the student cannot continue to take the exam. The retake procedure involves the use of complicated tasks.
  • non-blocking Work activity
Interim Assessment

Interim Assessment

  • Interim assessment (4 module)
    0.3 * Homework assignments + 0.1 * Work activity + 0.4 * Written exam + 0.2 * Written test
Bibliography

Bibliography

Recommended Core Bibliography

  • Atrill, P., & McLaney, E. J. (2017). Accounting and Finance for Non-Specialists (Vol. Tenth edition). Harlow: Pearson. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=1434981
  • Epstein, L. (2013). Reading Financial Reports For Dummies (Vol. 3rd ed). Hoboken: For Dummies. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=675818

Recommended Additional Bibliography

  • Fridson, M. S., & Alvarez, F. (2011). Financial Statement Analysis Workbook : A Practitioner’s Guide (Vol. 4th ed). Hoboken N.J.: Wiley. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=382138
  • Horner, D. (2017). Accounting for Non-Accountants (Vol. Eleventh edition). London: Kogan Page. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=1584661
  • John B. Guerard, J. (2013). Introduction to Financial Forecasting in Investment Analysis. Springer. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsrep&AN=edsrep.b.spr.sprbok.978.1.4614.5239.3