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Financial Communication and Balance Sheet Analysis

Module name (EN):
Name of module in study programme. It should be precise and clear.
Financial Communication and Balance Sheet Analysis
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
Accounting and Finance, Master, ASPO 01.10.2017
Module code: MARPF-570
SAP-Submodule-No.:
The exam administration creates a SAP-Submodule-No for every exam type in every module. The SAP-Submodule-No is equal for the same module in different study programs.
P420-0009
Hours per semester week / Teaching method:
The count of hours per week is a combination of lecture (V for German Vorlesung), exercise (U for Übung), practice (P) oder project (PA). For example a course of the form 2V+2U has 2 hours of lecture and 2 hours of exercise per week.
4V (4 hours per week)
ECTS credits:
European Credit Transfer System. Points for successful completion of a course. Each ECTS point represents a workload of 30 hours.
6
Semester: according to optional course list
Mandatory course: no
Language of instruction:
German
Assessment:
Written exam (90 minutes / can be repeated semesterly)

[updated 13.09.2018]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

MAMS-570 (P420-0009) Marketing Science, Master, ASPO 01.04.2016 , optional course
MARPF-570 (P420-0009) Accounting and Finance, Master, ASPO 01.10.2017 , optional course
MARPF-570 (P420-0009) Accounting and Finance, Master, SO 01.04.2025 , optional course
MASCM-570 (P420-0009) Supply Chain Management, Master, ASPO 01.04.2016 , optional course
MASCM-570 (P420-0009) Supply Chain Management, Master, ASPO 01.04.2017 , optional course
Workload:
Workload of student for successfully completing the course. Each ECTS credit represents 30 working hours. These are the combined effort of face-to-face time, post-processing the subject of the lecture, exercises and preparation for the exam.

The total workload is distributed on the semester (01.04.-30.09. during the summer term, 01.10.-31.03. during the winter term).
60 class hours (= 45 clock hours) over a 15-week period.
The total student study time is 180 hours (equivalent to 6 ECTS credits).
There are therefore 135 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
None.
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Jochen Pilhofer
Lecturer: Prof. Dr. Jochen Pilhofer

[updated 28.02.2016]
Learning outcomes:
After successfully completing this module, students will:
_        be familiar with the basic conceptual features of a qualified balance sheet analysis (HGB/IFRS) and understand the interrelationships between the balance sheet, income statement and cash flow statement;
_
 
        be able to independently analyze financial statements in accordance with International Financial Reporting Standards (IFRS) or national accounting law (HGB);
_
        be familiar with the essential instruments of (traditional) balance sheet analysis and financial communication and be able to apply these to practical problems;  
_
        be familiar with different balance sheet policy design and discretionary options and can apply these to practice-related issues depending on management objectives;
_
 
        be able to apply their knowledge to practical problems, e.g. in the form of exercises and case studies;
_
        be able to deal with a given challenge or task in the fields of financial market communication and balance sheet analysis within a given period of time;
_
        be able to assess subject-relevant problems analytically and recognize complex interrelationships;
_
        be able to apply scientific-theoretical findings to practical questions.
Prinicples of financial communication


[updated 13.09.2018]
Module content:
 
  
Review and analysis of financial key figures typically important in financial communication
(including _non-GAAP measures_,, preparation measures, traditional key figure analysis, stakeholders, relevant parameters, balance sheet policy, covenants)
  
Cash flow statement
  
Annex/management report (inkl. segment reporting)
  
Case studies/practical examples


[updated 13.09.2018]
Teaching methods/Media:
Lecture and tutorial

[updated 13.09.2018]
Recommended or required reading:
Küting/Weber, Die Bilanzanalyse, Stuttgart (Schaeffer-Poeschel-Verlag)
Baetge/Kirsch/Thiele, Bilanzanalyse, Düsseldorf (IDW-Verlag)
Gräfer et al., Bilanzanalyse, Herne (NWB-Verlag)
Brösel, Bilanzanalyse, Berlin (Erich Schmidt Verlag)
(always the newest edition)


[updated 13.09.2018]
 
[Wed Jul  2 14:22:10 CEST 2025, CKEY=rfuba, BKEY=rpfm2, CID=MARPF-570, LANGUAGE=en, DATE=02.07.2025]