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Financial Analysis 1155-12-M21-BA-FinAn
Wykład (WYK) Semestr zimowy 2021/22

Informacje o zajęciach (wspólne dla wszystkich grup)

Liczba godzin: 15
Limit miejsc: 30
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 to a significant extent, selected methods and tools of data acquisition, description, modelling and identification of regularities governing economic processes – K_W04

U1: Student is able to predicting, identifying and analysing complex problems related to practical functioning and development of institutions using theoretical knowledge and formulating own opinions – K_U01

K1: Student develops and applys, on their own, tools for information and knowledge acquisition necessary for functioning of the institution in a global environment, critical assessment of information received and recognise the importance of knowledge for solving cognitive and practical problems K_K01

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 czwartek, 13:00 - 14:30, sala II
Piotr Kozak 33/30 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 mapa serwisu USOSweb (2024-05-20)