1. GENERAL
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SCHOOL |
SCHOOL OF ECONOMIC SCIENCES |
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ACADEMIC UNIT |
DEPARMENT OF ACCOUNTING AND FINANCE |
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LEVEL OF STUDIES |
Undergraduate |
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COURSE CODE |
BA303 |
SEMESTER |
3 | ||
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COURSE TITLE |
Financial Statement Analysis | ||||
| INDEPENDENT TEACHING ACTIVITIES |
WEEKLYTEACHING HOURS |
CREDITS | |||
| Lectures | 3 | ||||
| Hours Lab | 0 | ||||
| Hours Exercises | 0 | ||||
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Total |
3 | 6 | |||
| COURSE TYPE | Scientific Field, Compulsory | ||||
| PREREQUISITE COURSES | No | ||||
| LANGUAGE OF INSTRUCTION and EXAMINATIONS | Greek | ||||
| IS THE COURSE OFFERED TO ERASMUS STUDENTS | Yes (upon request) | ||||
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COURSE WEBSITE (URL) |
https://
eclass.uowm.gr/courses/BA135/
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2. LEARNING OUTCOMES
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Learning outcomes |
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Upon successful completion of this course , the students should: 1.Learn the concepts of financial indicators. 2.Learn the mode of operation of financial indicators. 3.Understand how to achieve the business assessment using the indicators . 4.Use the ratios to draw conclusions about the financial position of the company 5.Work on the models of bankruptcy to point out the strong or weak position of the company and to propose financial solutions if necessary . 6.Implement the DuPont Analysis to show the profitability and efficiency of a company. 7.Analyze the liquidity and assets structure ratios to anticipate difficult situations for the company . |
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General Competences |
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• Independent exercises • Team Work • Decision Makiing |
3. SYLLABUS
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• Basic Financial Statements • Cash Flows • Categories of Ratios • How To Use Ratios • Limitations of Ratios Analysis • Break Even Point • DuPont Analysis • Z-Score Model • Evaluation of operations based on the financial ratios |
4. TEACHING and LEARNING METHODS - EVALUATION
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DELIVERY |
Face to face | ||||||||||||||||||||||||
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USE OF INFORMATION AND COMMUNICATIONS TECHNOLOGY |
Use of the electronic platform e-class During office hours Presentations are made using Power Point. There is also the possibility of electronic communication via e-mail to the teacher. Providing electronic teaching presentations to Students, via e-class |
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| TEACHING METHODS |
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STUDENT PERFORMANCE EVALUATION |
• Lab and/or Project Work (10%) • End of semester formal examination (90%) |
5. SUGGESTED BIBLIOGRAPHY
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1. Basic principles of business finance, Robert Parrino, Thomas Bates, Stuart Gillan, David Kidwell, ALEXANDROS IKE publications, Kozani 2021 Modern Financial Analysis/ Th. Lazaridis, G. Konteos, N. Sarrianidis, 2013 2. Analysis of financial statements / Adamidis, A., University Studio Press SA, 2008 3. The analysis and uses of accounting statements / Ghika D. Athens: Benou ed., 1997. 4. Financial analysis of accounting statements / Niarchou N. Athens: ed.. Stamoulis, 1997. 5. Applications of analytical accounting exploitation in the system of autonomy, in the system of co-operation / Varvakis K. Athens: Varvakis ed., 1997. |
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-Related academic journals: |