Study Guide

Objective

The student:
- understands the importance of adjusting the financial statements.
- can carry out appropriate key performance indicator analyses
- can devise a cash flow statement and interpret the information it contains.
- has knowledge of techniques for determining company value.

Content

see course plan

Location and time

Spring 2024, schedule in Peppi

Materials

Carlson, Mikael (2014): Att arbeta med företagsanalys: analysmetoder för att upptäcka varningssignaler och styra mot uppställda mål

* Instructions and other material connected to Bissim (posted by the course teacher)

* Other material referred to by the teacher

Teaching methods

Lectures, exercises, business simulations and assignments

Employer connections

Collaboration with Ashton University (GBR) on Bissim

Exam schedules

Announced at the beginning of the course

Completion alternatives

Examination and assignments

Student workload

5 sp = 135 hours in total

Hours in class: 20 h
Own work: 115 h

Content scheduling

company financial reports
-key ratio analysis and control models
-financing analysis
-cash flow analysis

Evaluation scale

H-5

Assessment criteria, satisfactory (1)

see course plan

Assessment criteria, good (3)

see course plan

Assessment criteria, excellent (5)

see course plan

Assessment criteria, approved/failed

see course plan

Assessment methods and criteria

The assessment is based on the exam and the assignments

Assessment criteria, fail (0)

The criteria for grade 1-2 are not met.

Assessment criteria, satisfactory (1-2)

Students can read year-end reports and, based on them, interpret the company's financial position.
Students can make simpler adjustments to financial statements and a simpler key figure analysis and interpret this.
Students understand the company's capital use and sources of capital.

Assessment criteria, good (3-4)

Students understand the content of the financial statements well and can interpret the information that the financial statements provide from many points of view.
Students can make the necessary year-end adjustments prior to a key figure analysis, as well as analyze the company from many perspectives with relevant key figures.
Students can explain and compile simpler cash flow and financing analyzes.

Assessment criteria, excellent (5)

Students can independently interpret a financial statement and can draw reasoned conclusions regarding the company's financial position based on this.
Students can independently perform the year-end adjustments required prior to the year-end analysis and, based on relevant, well-chosen key figures, analyze the company's liquidity, equity ratio and profitability. Students understand the economic relationships and can use different governance models in their analysis of the company.
Students can prepare cash flow and financing analyzes for the company and interpret and explain the meaning of these.

Qualifications

see course plan

Further information

see course plan