Courses

Financial Statement Analysis

General

Course Contents

  • Study of basic financial statements over time and strata comparisons, study of indicators, working capital management, preparation of cash flow statements, operational, financial, total and tax Leverage.
  • Appraisal of business value.

Educational Goals

The course aims to understand the technique of analyzing financial statements which are the most systematic source of financial information. It aims at valuing the true value of businesses, analyzing their asset structure and assessing their operational efficiency and financial position.

Upon successful completion of the course, the student will be able to:

  • Know that the main source of information about the economic value of businesses is their financial statements.
  • Know the general principles and tools of financial analysis and studies them in a comparative way, over time and across layers.
  • Decide for the degree of viability of businesses with the use of financial indicators.
  • Calculate the true value of businesses.

General Skills

to be filled

Teaching Methods

  • Face to face.

Use of ICT means

  • Online guidance.
  • Slides Projection in the classroom.
  • Use of E-mail and onlne communication systems.
  • Use of e-learning system (moodle).

Teaching Organization

ActivitySemester workload
Lectures and Practice/Exercises39
Assignment(s)35
Personal Study51
Total125

Students Evaluation

to be filled

Recommended Bibliography

 

ΔΙΔΑΚΤΙΚΑ ΣΥΓΓΡΑΜΜΑΤΑ

  1. ΑΝΑΛΥΣΗ ΚΑΙ ΔΙΕΡΕΥΝΗΣΗ ΧΡΗΜΑΤΟΟΙΚΟΝΟΜΙΚΩΝ ΚΑΤΑΣΤΑΣΕΩΝ Σύμφωνα με τα Ελληνικά και τα Διεθνή (Λογιστικά) Πρότυπα Χρηματοοικονομικής Αναφοράς Συγγραφείς: ΠΑΝΑΓΙΩΤΗΣ ΒΑΣ. ΠΑΠΑΔΕΑΣ, ΝΙΚΟΛΑΟΣ Γ. ΣΥΚΙΑΝΑΚΗΣ ΕΚΔΟΣΗ 2017.
  2. Ανάλυση χρηματοοικονομικών καταστάσεων Συγγραφείς: Subramanyan K.R, Wild John ΕΚΔΟΣΗ 2016.
  3. ΑΝΑΛΥΣΗ ΧΡΗΜΑΤΟΟΙΚΟΝΟΜΙΚΩΝ ΚΑΤΑΣΤΑΣΕΩΝ, Συγγραφείς: ΓΕΩΡΓΟΠΟΥΛΟΣ ΑΝΤΩΝΗΣ ΕΚΔΟΣΗ 2014.

 

Related Research Journals

  1. Journal of Accounting, Auditing and Finance.