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Accounting and Financial Statement Analysis

  • Teacher(s):
  • Course given in: English
  • ECTS Credits:
  • Schedule: Autumn Semester 2018-2019, 4.0h. course (weekly average)
      WARNING :   this is an old version of the syllabus, old versions contain   OBSOLETE   data.
  •  séances
  • Related programmes:

 

Objectives

This course aims to provide students with a basic understanding of the use, preparation and interpretation of financial statements. Having a special focus on lawyers, this course is intended to equip participants with the basic mechanics to understand, review and analyze an entity’s financial statements and identify significant issues, estimates and judgments in the financial reporting process. By the end of the course, students are expected to have a general familiarity with financial statements that can be useful in preparing for litigation or assisting with business transactions.

Contents

The course is divided in two main parts. The main topics covered in the first part are:

  1. Introduction to Financial Accounting
  2. Accounting Records and Financial Statements
  3. Non-Current Assets
  4. Current Assets
  5. Intercorporate Investments
  6. Consolidated Financial Statements

The second part of the course focuses on financial statement analysis. The following topics are covered:

  1. Accounting Discretion and Earnings Manipulation
  2. Liquidity Analysis
  3. Solvency Analysis
  4. Profitability Analysis

References

  • Harrison W.T., Horngren C.T., Thomas B., Suwardy T., “Financial Accounting: Global Edition: International Financial Reporting Standards”, 9th edition, ©2014.
  • Libby R., Libby P., Hodge F., “Financial Accounting”, 9th edition, ©2017.
  • Meyer C., “Accounting and Finance for Lawyers in a Nutshell” 6th edition, ©2017.
  • Slides, exercises & study aids (Moodle website).

Pre-requisites

No prior knowledge of accounting is required.

Evaluation

First attempt

Exam:
Written 2h00 hours
Documentation:
Not allowed
Calculator:
Allowed with restrictions
Evaluation:
  • 2 hours written exam, closed book (100%)
  • Calculators cannot contain any text, equations or accounting records in the memory related to the course.

Retake

Exam:
Written 2h00 hours
Documentation:
Not allowed
Calculator:
Allowed with restrictions
Evaluation:

Same rules apply.



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