Финансовый учет, анализ и отчетность

Магистратура 2023/2024

Статус: Курс обязательный (Финансы)

Направление: 38.04.08. Финансы и кредит

Кто читает: Банковский институт

Где читается: Банковский институт

Когда читается: 1-й курс, 2 модуль

Формат изучения: с онлайн-курсом

Онлайн-часы: 20

Охват аудитории: для своего кампуса

Преподаватели: Цангль Наталия Евгеньевна

Прогр. обучения: Финансы

Язык: английский

Кредиты: 6

Контактные часы: 8

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

a. 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).

Expected Learning Outcomes

To understand subject, objects, fundamentals and purpose of financial reporting and analysis, economic nature of accounts, composition and structure of financial reporting
To understand main requirements with regards to financial reporting organization
To identify the difference between IFRS and other accounting and reporting standards
To perform a basic analysis of the main reporting forms of financial statements
To understand the principles of main IFRS standards
To apply the knowledge of main IFRS standards when making a financial analysis
To apply an appropriate financial analysis’ technic to a company
To perform an analysis of a company’s operating performance
To perform an analysis of a company’s financial policies
To perform an analysis of a company’s potential to create a value for shareholders
To reveal the signs of manipulation with financial statements
To make a quick analysis of a company

Course Contents

WEEK 1
WEEK 2
WEEK 3
WEEK 4
WEEK 5
WEEK 6

Assessment Elements

6 final weekly tests
Final Exam
Student will be given a certain cases. On the basis of given information, you should demonstrate knowledge in identifying scenarios for trading bond and their analysis. Student will need to provide some computations & arguments/interpretations according to the task. We strongly advise you to provide clear steps of your logic, so your peers can assess you fairly and vice versa.

Interim Assessment

2023/2024 2nd module
0.45 * 6 final weekly tests + 0.55 * Final Exam

Bibliography

Recommended Core Bibliography

Sherman, E. H. (2015). A Manager’s Guide to Financial Analysis : Powerful Tools for Analyzing the Numbers and Making the Best Decisions for Your Business: Vol. Sixth edition. AMA Self-Study.

Recommended Additional 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.

Course Syllabus