Study Guide

Objective

The aim is to prepare the students for assessing the financial statements of a company in a realistic and independent manner. This is needed so that they can evaluate and develop the company's financial situation in a favorable direction. They should also gain an understanding of what explains economic key figures and their interdependencies. It is about understanding short-term and long-term profitability with regard to sustainable business operations.

Content

Profitability as a basis for the company's existence and development. Reading and interpreting accounts such as business reports, income statement and balance sheets, as well as notes in both national and international perspective. Calculation and use of various key figures. Budget and advance planning. Meters and systems. Valuation of companies and businesses with different methods.

Qualifications

Basic Business Economy,
Cost and Benefit Analysis,
Advanced Cost and Benefit Analysis,
Bookkeeping,
Accounting

Assessment criteria, satisfactory (1)

The student
- knows what the business analysis can be used for and understands the meaning
of key figures.
- sees the connection between the business bookkeeping and the business
analysis.
- can participate in a discussion on business analysis.

Assessment criteria, good (3)

The student
- can make a financial statement analysis using key figures and comparisons.
- understands how the accounts can affect the financial statements.
- can understand texts on annual accounts and company analysis in a foreign language.
- can hold a speech on business analysis.

Assessment criteria, excellent (5)

The student
- can perform a financial statement analysis and evaluate the company's weaknesses and strengths.
- understands which key figures are suitable for use in different situations, can
evaluate a business analysis.
- can explain the connection between the company's profitability, financing and
liquidity.
- can access literature in a foreign language about business analysis.
- can describe and explain how to use the company analysis.