Финансовый учет, анализ и отчетность

Магистратура 2021/2022

Статус: Курс обязательный (Финансы)

Направление: 38.04.08. Финансы и кредит

Кто читает: Банковский институт

Где читается: Банковский институт

Когда читается: 1-й курс, 3 модуль

Формат изучения: с онлайн-курсом

Охват аудитории: для своего кампуса

Преподаватели: Цангль Наталия Евгеньевна

Прогр. обучения: Финанcы

Язык: английский

Кредиты: 5

Контактные часы: 6

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 International Financial Reporting Standards (IFRS) but also gives a brief overview of the 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 and analysis of principal business’ operations of a company. Analysis of Inter-Corporate Investments
Accounting and analysis of operations related to a company’s investment and economic activity. Analysis of Off-Balance-Sheet Assets and Liabilities.
Accounting and analysis of pensions, stock compensation, and other employee benefits.
Accounting and analysis of business combinations.
Accounting and analysis of global operations.
Financial reporting.
Financial analysis of a company.
Case study «Assessment of the financial health and performance of a company».

Assessment Elements

the homework
The assessment of students’ performance is done based on their contribution to seminars and hands-on learning classes: student’s activity in business games, discussions, task solving ability during the studying of the discipline, expressing the own evidenced opinion, comprehensiveness of presentation topic’s coverage, quality of self-work. Cumulative grade based on ten-point scale for each element of current control is defined before the final control (exam). Current grade is calculated as weighted sum of all types of current control. The cumulative final grade appeals to a student’s current and exam contributors to the grade as follows: - successful tasks solving meeting the deadline – 25%; this element of control cannot be retaken; - students’ activity in business games, discussions – 20%; this element of control cannot be retaken - exam – 55%.
the assessment of students' activity during classes
final exam

Interim Assessment

2021/2022 3rd module
0.2 * the assessment of students' activity during classes + 0.25 * the homework + 0.55 * final exam

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