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Spring term counts from January - August, fall term counts from September - December.

Important for Exchange Students: As the Full-Time and Part-Time MBA Programs utilize a modular course structure, the dates on which students begin and end the exchange are flexible. Please find here a chronological overview of the preliminary course offering for Spring and Fall.

Spring 2019  ›  Bachelor of Science  ›  Bachelor of Science - 2nd Semester  ›  Statistics

Financial Statement Analysis, Group A

Course Code:
ACCT103
Lecturers:
Prof. Dr. Maximilian Müller
Course Type:
BSc Course
Week Hours:
2,0
Term:
Spring 2019
Language:
Englisch
Credits:
3.0
(Please note that exchange students obtain a higher number of credits in the BSc-program at WHU than listed here. For further information please contact directly the International Relations Office.)
This course adopts the standpoint of the user of financial accounting information, taking the firm's financial statements, notes and other accompanying information as a basis for understanding the firm's past business activities and forecasting its future business activities. From the perspectives of (external) equity investors and financial analysts as well as creditors (banks, rating agencies), it will cover traditional financial ratios as well as basic forecasting and equity valuation techniques in order to develop a fundamental assessment of a firm's profitability, financial stability and prospects, thereby ultimately assessing firm value. Because the focus of this course is on analysis and valuation from a financial accounting perspective, it will adopt a specific accounting perspective on the valuation and forecasting process.
Date
Time
Monday, 07/01/2019
11:30 AM till 03:15 PM
Monday, 14/01/2019
11:30 AM till 03:15 PM
Monday, 21/01/2019
11:30 AM till 03:15 PM
Monday, 28/01/2019
11:30 AM till 03:15 PM
Monday, 04/02/2019
11:30 AM till 03:15 PM
Monday, 11/02/2019
11:30 AM till 03:15 PM
Accounting theory, capital markets theory, investment theory, valuation
Lundholm/Sloan, Equity Valuation and Analysis (with eVal), 3rd edition, Boston et al.: McGraw-Hill/Irwin 2010.


Secondary literature:

To be announced in class
Final exam
Foundations of Financial Accounting
90