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Financial Analysis

Informacje ogólne

Kod przedmiotu: 1155-12-M21-BA-FinAn
Kod Erasmus / ISCED: 04.002 Kod klasyfikacyjny przedmiotu składa się z trzech do pięciu cyfr, przy czym trzy pierwsze oznaczają klasyfikację dziedziny wg. Listy kodów dziedzin obowiązującej w programie Socrates/Erasmus, czwarta (dotąd na ogół 0) – ewentualne uszczegółowienie informacji o dyscyplinie, piąta – stopień zaawansowania przedmiotu ustalony na podstawie roku studiów, dla którego przedmiot jest przeznaczony. / (0410) Biznes i administracja Kod ISCED - Międzynarodowa Standardowa Klasyfikacja Kształcenia (International Standard Classification of Education) została opracowana przez UNESCO.
Nazwa przedmiotu: Financial Analysis
Jednostka: Katedra Rachunkowości Zarządczej
Grupy: _Erasmus - rozkład zajęć
Management - plan studiów 1 rok 2 stopnia
Management, 1 rok II stopnia, PRK, sp. Business Administration
Punkty ECTS i inne: 6.00 Podstawowe informacje o zasadach przyporządkowania punktów ECTS:
  • roczny wymiar godzinowy nakładu pracy studenta konieczny do osiągnięcia zakładanych efektów uczenia się dla danego etapu studiów wynosi 1500-1800 h, co odpowiada 60 ECTS;
  • tygodniowy wymiar godzinowy nakładu pracy studenta wynosi 45 h;
  • 1 punkt ECTS odpowiada 25-30 godzinom pracy studenta potrzebnej do osiągnięcia zakładanych efektów uczenia się;
  • tygodniowy nakład pracy studenta konieczny do osiągnięcia zakładanych efektów uczenia się pozwala uzyskać 1,5 ECTS;
  • nakład pracy potrzebny do zaliczenia przedmiotu, któremu przypisano 3 ECTS, stanowi 10% semestralnego obciążenia studenta.
Język prowadzenia: angielski
Wymagania wstępne:

(tylko po angielsku) Student should attend classes in the following courses: Financial Accounting, Corporate Finance.

Rodzaj przedmiotu:

przedmiot obowiązkowy

Całkowity nakład pracy studenta:

(tylko po angielsku) Contact hours with teacher:

- participation in lectures - 15 hrs

- participation in exercises - 30 hrs

- consultations - 30 hrs


Self-study hours:

- preparation for exercises – 30 hrs

- preparation for examination - 45 hrs


Altogether: 150 hrs ( 6 ECTS)


Efekty uczenia się - wiedza:

(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

Efekty uczenia się - umiejętności:

(tylko po angielsku) 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


Efekty uczenia się - kompetencje społeczne:

(tylko po angielsku) 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 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.


Metody dydaktyczne podające:

- wykład informacyjny (konwencjonalny)

Metody dydaktyczne poszukujące:

- ćwiczeniowa
- giełda pomysłów
- klasyczna metoda problemowa
- projektu
- stolików eksperckich
- studium przypadku

Skrócony opis: (tylko po angielsku)

This course shows two fundamental concepts of financial analysis. The first one, preliminary, is connected with the use of horizontal and vertical analysis. The second one is based on many kinds of ratios, which allow to assess the profitability, efficiency, solvency, liquidity, and stability of a company.

After the course student should know and understand 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, regarding strategic decisions in particular, sources of costs, revenues and profit and factors influencing value of profit.

Student should also be 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.

Pełny opis: (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

- Efficiency 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

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.

Metody i kryteria oceniania: (tylko po angielsku)

There is a separate assessment for lectures and for exercises.

Lectures:

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

Exercises:

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.

Praktyki zawodowe: (tylko po angielsku)

not applicable

Zajęcia w cyklu "Semestr zimowy 2017/18" (zakończony)

Okres: 2017-10-01 - 2018-02-25
Wybrany podział planu:


powiększ
zobacz plan zajęć
Typ zajęć:
Ćwiczenia, 30 godzin więcej informacji
Wykład, 15 godzin więcej informacji
Koordynatorzy: Marek Rissmann
Prowadzący grup: Marek Rissmann
Lista studentów: (nie masz dostępu)
Zaliczenie: Przedmiot - Egzamin
Ćwiczenia - Zaliczenie na ocenę
Wykład - Egzamin
Literatura: (tylko po angielsku)

1. George Foster, Financial statement analysis, Prentice-Hall International, Englewood Cliffs, NJ, 1986.

2. Frank J. Fabozzi, Pamela P. Peterson, Analysis of Financial Statements, Wiley, 2 edition, New Jersey 2006.

3. Gerald I. White, Ashwinpaul C. Sondhi, Dov Fried, The Analysis and Use of Financial Statements, Wiley, 3 edition, 2002.

4. Leopold A. Bernstein, John J. Wild, Analysis of Financial Statements, McGraw-Hill; 5 edition, 1999.

5. Erich Helfert, Financial Analysis Tools and Techniques: A Guide for Managers, McGraw-Hill, 1 edition, 2001.

Uwagi: (tylko po angielsku)

Attendance is scientifically proven to positively impact final exam score (see paper enclosed hereby)

http://people.ucsc.edu/~cdobkin/Papers/2010%20Skipping%20class%20in%20college%20and%20exam%20performance%20Evidence%20from%20a%20regression%20discontinuity%20classroom%20experiment.pdf

Zajęcia w cyklu "Semestr zimowy 2018/19" (zakończony)

Okres: 2018-10-01 - 2019-02-24
Wybrany podział planu:


powiększ
zobacz plan zajęć
Typ zajęć:
Ćwiczenia, 30 godzin więcej informacji
Wykład, 15 godzin więcej informacji
Koordynatorzy: Piotr Kozak
Prowadzący grup: Piotr Kozak, Patrycja Piekańska
Lista studentów: (nie masz dostępu)
Zaliczenie: Przedmiot - Egzamin
Ćwiczenia - Zaliczenie na ocenę
Wykład - Egzamin
Skrócony opis: (tylko po angielsku)

This course shows two fundamental concepts of financial analysis. The first one, preliminary, is connected with the use of horizontal and vertical analysis. The second one is based on many kinds of ratios, which allow to assess the profitability, solvency, liquidity, and stability of a company.

After the course student should know and understand 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, regarding strategic decisions in particular, sources of costs, revenues and profit and factors influencing value of profit.

Student should also be 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.

Pełny opis: (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

- Efficiency 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

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.

Zajęcia w cyklu "Semestr zimowy 2019/20" (zakończony)

Okres: 2019-10-01 - 2020-02-28
Wybrany podział planu:


powiększ
zobacz plan zajęć
Typ zajęć:
Ćwiczenia, 30 godzin więcej informacji
Wykład, 15 godzin więcej informacji
Koordynatorzy: Piotr Kozak
Prowadzący grup: Piotr Kozak, Patrycja Piekańska
Lista studentów: (nie masz dostępu)
Zaliczenie: Przedmiot - Egzamin
Ćwiczenia - Zaliczenie na ocenę
Wykład - Egzamin
Skrócony opis: (tylko po angielsku)

This course shows two fundamental concepts of financial analysis. The first one, preliminary, is connected with the use of horizontal and vertical analysis. The second one is based on many kinds of ratios, which allow to assess the profitability, solvency, liquidity, and stability of a company.

After the course student should know and understand 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, regarding strategic decisions in particular, sources of costs, revenues and profit and factors influencing value of profit.

Student should also be 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.

Pełny opis: (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

- Efficiency 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

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.

Zajęcia w cyklu "Semestr zimowy 2020/21" (zakończony)

Okres: 2020-10-01 - 2021-02-21
Wybrany podział planu:


powiększ
zobacz plan zajęć
Typ zajęć:
Ćwiczenia, 30 godzin, 30 miejsc więcej informacji
Wykład, 15 godzin, 30 miejsc więcej informacji
Koordynatorzy: Piotr Kozak
Prowadzący grup: Piotr Kozak, Patrycja Piekańska
Lista studentów: (nie masz dostępu)
Zaliczenie: Przedmiot - Egzamin
Ćwiczenia - Zaliczenie na ocenę
Wykład - Egzamin
Skrócony opis: (tylko po angielsku)

This course shows two fundamental concepts of financial analysis. The first one, preliminary, is connected with the use of horizontal and vertical analysis. The second one is based on many kinds of ratios, which allow to assess the profitability, solvency, liquidity, and stability of a company.

After the course student should know and understand 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, regarding strategic decisions in particular, sources of costs, revenues and profit and factors influencing value of profit.

Student should also be 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.

Pełny opis: (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

- Efficiency 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

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.

Zajęcia w cyklu "Semestr zimowy 2021/22" (zakończony)

Okres: 2021-10-01 - 2022-02-20
Wybrany podział planu:


powiększ
zobacz plan zajęć
Typ zajęć:
Ćwiczenia, 30 godzin, 30 miejsc więcej informacji
Wykład, 15 godzin, 30 miejsc więcej informacji
Koordynatorzy: Piotr Kozak
Prowadzący grup: Piotr Kozak
Lista studentów: (nie masz dostępu)
Zaliczenie: Przedmiot - Egzamin
Ćwiczenia - Zaliczenie na ocenę
Wykład - Egzamin
Skrócony opis: (tylko po angielsku)

This course shows two fundamental concepts of financial analysis. The first one, preliminary, is connected with the use of horizontal and vertical analysis. The second one is based on many kinds of ratios, which allow to assess the profitability, solvency, liquidity, and stability of a company.

After the course student should know and understand 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, regarding strategic decisions in particular, sources of costs, revenues and profit and factors influencing value of profit.

Student should also be 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.

Pełny opis: (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

- Efficiency 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

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.

Zajęcia w cyklu "Semestr zimowy 2022/23" (w trakcie)

Okres: 2022-10-01 - 2023-02-19
Wybrany podział planu:


powiększ
zobacz plan zajęć
Typ zajęć:
Ćwiczenia, 30 godzin, 30 miejsc więcej informacji
Wykład, 15 godzin, 30 miejsc więcej informacji
Koordynatorzy: Piotr Kozak
Prowadzący grup: Piotr Kozak
Lista studentów: (nie masz dostępu)
Zaliczenie: Przedmiot - Egzamin
Ćwiczenia - Zaliczenie na ocenę
Wykład - Egzamin
Skrócony opis: (tylko po angielsku)

This course shows two fundamental concepts of financial analysis. The first one, preliminary, is connected with the use of horizontal and vertical analysis. The second one is based on many kinds of ratios, which allow to assess the profitability, solvency, liquidity, and stability of a company.

After the course student should know and understand 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, regarding strategic decisions in particular, sources of costs, revenues and profit and factors influencing value of profit.

Student should also be 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.

Pełny opis: (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

- Efficiency 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

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.

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 6.8.0.0-3 (2022-08-19)