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Financial Analysis 1155-12-M21-BA-FinAn
Wykład (WYK) Semestr zimowy 2018/19

Informacje o zajęciach (wspólne dla wszystkich grup)

Liczba godzin: 15
Limit miejsc: (brak limitu)
Zaliczenie: Egzamin
Literatura: (tylko po angielsku)

1. P. Atrill, Accounting and Finance for Non-Specialists, 10/E, University of Plymouth Business School, Eddie McLaney, ISBN-10: 1292135603, ISBN-13: 9781292135601, ©2017, Pearson.

2. C. Drury, Management and cost accounting, Cengage Learning, 7 edition, London 2008.

3. A. Bhimani, Ch.T. Horngren S.M. Datar, G. Foster, Management and cost accounting, Financial Times/ Prentice Hall, 4 edition, 2008.

4. P. Atrill, E. Mclaney, Management Accounting for Decision Makers, Financial Times/ Prentice Hall, 5 edition, 2009.

Efekty uczenia się: (tylko po angielsku)

W1: Student knows and understands tools and techniques from the field of financial analysis of collecting data, describing, modelling and identifying the rules of economic processes that are needed in the enterprise for decision-making – K_W04

U1: is able to forecast, identify and analyse problems related to the

operations and development of an organisation, making use of theoretical knowledge and formulating own opinions – K_U01

K1: Student creates a positive organisational climate (and builds

trust) in teams as their member or leader K_K03

Metody i kryteria oceniania: (tylko po angielsku)

There is a separate assessment for lectures and for exercises.


W1: written exam - multiple choice test of 20 questions +++

fail- (2) less than 12 points

satisfactory- (3) 12 points

satisfactory plus- (3+) 13-14 points

good – (4) 15-16 points

good plus- (4+) 17-18 points

very good- (5) 19-20 points


There is one set of written tasks to solve. In order to obtain a positive grade from the exercises the student has to pass practical test at least at a satisfactory level (which means obtaining at least 60% of total scoring).

U1: written tasks to solve +++

K1: continuous evaluation +++

- activity – K1

- attendance – K1

K1 – Attendance and activity during exercises. In case of not sufficient attendance (more than two absences without doctor’s excuse) and activities, students will have to prepare a paper on a given subject.

Zakres tematów: (tylko po angielsku)

This course shows the fundamental concepts of financial analysis.

1. General information on financial analysis W1

- Definition and concept of financial analysis

- Objectives and the scope of financial analysis

2. Financial statements as a source of information used in the process of financial analysis W1, U1, K1

3. Horizontal and vertical analysis of financial statements W1, U1, K1

- Horizontal and vertical analysis of balance sheet

- Assessment of working capital

- Horizontal and vertical analysis of income statement

4. Financial ratios analysis: balance sheet/income statement ratios W1, U1, K1

- Profitability analysis

- Operational analysis

- Liquidity ratios

- Financial leverage and debt service ratios

- Investment ratios

- Financial ratios in budgeting

- The limitations of financial analysis

5. Du Pont Model W1, U1, K1

Metody dydaktyczne: (tylko po angielsku)

Expository teaching methods:

- informative lecture, description – Power Point presentation of theoretical issues and practical examples.

Exploratory teaching methods:

- practical – solving of practical cases, project, discussion, group work.

Grupy zajęciowe

zobacz na planie zajęć

Grupa Termin(y) Prowadzący Miejsca Liczba osób w grupie / limit miejsc Akcje
1 każdy poniedziałek, 9:45 - 12:45, sala 22A
każdy poniedziałek, 11:20 - 12:50, sala 22A
Piotr Kozak 38/30 szczegóły
Wszystkie zajęcia odbywają się w budynku:
Wydział Nauk Ekonomicznych i Zarządzania (Collegium Jana Pawła II)
Opisy przedmiotów w USOS i USOSweb są chronione prawem autorskim.
Właścicielem praw autorskich jest Uniwersytet Mikołaja Kopernika w Toruniu.
ul. Jurija Gagarina 11, 87-100 Toruń tel: +48 56 611-40-10 https://usosweb.umk.pl/ kontakt deklaracja dostępności USOSweb (2022-11-16)