Финансовый учет, анализ и отчетность

Магистратура 2021/2022

Статус: Курс обязательный (Финансовый аналитик)

Направление: 38.04.08. Финансы и кредит

Кто читает: Банковский институт

Где читается: Банковский институт

Когда читается: 1-й курс, 1 модуль

Формат изучения: без онлайн-курса

Охват аудитории: для всех кампусов НИУ ВШЭ

Преподаватели: Цангль Наталия Евгеньевна

Прогр. обучения: Финансовый аналитик

Язык: английский

Кредиты: 3

Контактные часы: 40

Full Syllabus

Abstract

The course consists of three mains blocks: financial accounting, reporting and analysis. Within the ‘Financial accounting’, students get acquainted with the conceptual framework and main principles of accounting. At the stage of the ‘Reporting’, students learn financial reports’ types and structure. The ‘Analysis’ forms the ability of students to perform a comprehensive analysis of a company’s financial standing

Learning Objectives

The objective of this course is to form students’ theoretical knowledge and practical skills related to methodology and process of financial reporting and analysis’ organization in a company, to usage intelligently of financial data for compilation of financial reports as well as for sound decision making based on a company’s financial analysis. The course is focused on both international and Russian standards of accounting and analysis.

Expected Learning Outcomes

Being able to analyze the main data and elements of financial reporting aimed at the assessment of a company’s financial performance, health (profit decomposition, impact of financial leverage, sustainable growth, creating shareholder value) and of its market steadiness and investment attractiveness, maintenance of financial stability.
Getting acquainted with a company’s reporting types, principles of its constitution;
Getting acquainted with main requirements with regards to financial reporting organization;
Getting knowledge on economic nature of accounts, composition and structure of financial reporting;
Learning of subject, objects, fundamentals and purpose of financial reporting and analysis;

Course Contents

Subject, goals, principles of financial accounting and reporting in accordance with different accounting systems (IFRS, RAS), balance and operations of a company (both banks and non-banks institutions)
Accounting of principal business’ operations of a company.
Accounting of operations related to a company’s investment and economic activity.
Financial reporting.
Financial analysis of a company.
Case study «Assessment of the financial health and performance of a company».

Assessment Elements

successful tasks solving meeting the deadline
students’ activity in business games, discussions
final exam

Interim Assessment

2021/2022 1st module
0.55 * final exam + 0.2 * students’ activity in business games, discussions + 0.25 * successful tasks solving meeting the deadline

Bibliography

Recommended Core Bibliography

David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, & Collette Kirwan. (2020). International Financial Reporting & Analysis, Edition 8: Vol. Eighth edition. Cengage Learning.
Robert Higgins. (2018). ISE EBook Online Access for Analysis for Financial Management. McGraw-Hill Education.

Recommended Additional Bibliography

Tiffin, R. (2010). The Complete Guide to International Financial Reporting Standards : Including IAS and Interpretation: Vol. 3rd ed. Thorogood Publishing Ltd.

Course Syllabus