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Balance Sheet Analysis/Planning:

Module name (EN):
Name of module in study programme. It should be precise and clear.
Balance Sheet Analysis/Planning:
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
Industrial Engineering, Master, ASPO 01.10.2011
Module code: WIMAS-830
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.
P450-0103
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.
1V+1PA (2 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.
3
Semester: 1
Mandatory course: yes
Language of instruction:
German
Assessment:
Term paper (written paper and presentation), project work

[updated 18.06.2023]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

WIMAS-830 (P450-0103) Industrial Engineering, Master, ASPO 01.10.2011 , semester 1, mandatory 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).
30 class hours (= 22.5 clock hours) over a 15-week period.
The total student study time is 90 hours (equivalent to 3 ECTS credits).
There are therefore 67.5 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
None.
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Andy Junker
Lecturer:
Prof. Dr. Andy Junker (lecture)


[updated 06.12.2010]
Learning outcomes:
After successfully completing this module, students will be able to interpret a balance sheet. They will be able to scrutinize balance sheet items and show how to calculate them using examples. Cost accounting skills will be combined and used to evaluate works-in-progress and provisions for anticipated losses (HGB), while theoretical investment knowledge will be used to determine the correct value of company investments (also in accordance with IFRS).
 Students will be familiar with the decisive parameters for deriving a balance sheet from revenue planning. They will have internalized the differences between the assets, finances and earnings of a company.
Students will be able to plan a balance sheet on Excel.


[updated 18.06.2023]
Module content:
1.        Valuation of investments
2.        Valuation of work-in-progress (WIP)
3.        Calculation and valuation of provisions for contingent losses
4.        Selected parameters of balance sheet planning
5.        Exemplary balance sheet planning


[updated 18.06.2023]
Teaching methods/Media:
Presentation with projector, flip chart, blackboard

[updated 18.06.2023]
Recommended or required reading:
Küting, Karlheinz: Die Bilanzanalyse, 9. Auflage, Stuttgart 2009
Reichmann, Thomas: Controlling mit Kennzahlen und Management-Tools, 7. Auflage, München 2006
Copeland, Tom u.a.: Unternehmenswert, 3. Auflage, 2002
Horvath, Peter/Gleich, Ronald: Neugestaltung der Unternehmensplanung, Stuttgart 2003
Bieg, Hartmut/Kußmaul, Heinz: Externes Rechnungswesen, 5. Auflage, München 2009
 


[updated 18.06.2023]
 
[Mon Apr 29 06:48:11 CEST 2024, CKEY=wim830, BKEY=wim, CID=WIMAS-830, LANGUAGE=en, DATE=29.04.2024]