Финансовая и нефинансовая информация о фирме

Магистратура 2020/2021

Лучший по критерию «Полезность курса для расширения кругозора и разностороннего развития»

Лучший по критерию «Новизна полученных знаний»

Статус: Курс обязательный (Системная и программная инженерия)

Направление: 09.04.04. Программная инженерия

Кто читает: Школа финансов

Где читается: Факультет компьютерных наук

Когда читается: 1-й курс, 3, 4 модуль

Формат изучения: с онлайн-курсом

Преподаватели: Кузубов Сергей Анатольевич

Прогр. обучения: Системная и программная инженерия

Язык: английский

Кредиты: 5

Контактные часы: 58

Full Syllabus Ask Question

Abstract

The course is based on the knowledge of economics of the firm. This course takes an in-depth look into company's financial and non-financial re-ports and shows how information therein can be analyzed and processed to aid many individuals including creditors, investors, managers, consultants, auditors, directors, regulators and employees in their business decisions. It equips students with a wide array of tools and techniques useful in many fields in finance. Ссылка на онлайн-курс: https://www.coursera.org/learn/finance-healthcare-managers

Learning Objectives

To provide a framework within which students can develop an understanding of the determinants and uses of financial and non-financial re-porting data

Expected Learning Outcomes

Be able to read a financial statement and identify and find relevant information for analysis
Be able to summarize, interpret and compare financial data
Be able to compute standard financial ratios and other financial analysis techniques
Be able to conduct financial analysis in a systematic and structured way
Be able to integrate concepts from previous accounting and finance courses to advance robust and insightful analysis
Be able to make informed and supported business decisions and recommendations

Course Contents

Stakeholder’s approach to corporate reporting
Exploring the Anatomy of an Annual Report
Measuring and reporting financial position
Measuring and reporting financial performance
Measuring and reporting cash flows
Analysing and interpreting financial statements: investor’s view
Analysing and interpreting financial statements: creditor’s view
Financial information for management decisions
Reading financial analyst’s reports
Integration of financial and non-financial information

Assessment Elements

Homework assignments
Financial and non-financial statements analysis. There are 4 case studies to be assigned as home teamwork. Homework will be checked in class with presentation.
Written test
Written exam
This is written, closed-book computer-based exam. The examination is on the LMS platform (https://lms.hse.ru). You need to connect to the exam according to the schedule. In the exam, students are given the task of analyzing financial statements and analyst’s reports of randomly chosen companies, preparing a written analysis, and then presenting their findings and recommendations. At all written exams the student has access to the basic IT application package (Microsoft Office), pen and paper Students are not allowed during the exam: to use lecture notes, internet resources and other hints. A momentary disruption of communication during the examination is considered to be a communication failure of less than one minute. Long-term disruption of communication during the examination is considered a violation of one minute or more. If there is a long-term disruption in communication, the student cannot continue to take the exam. The retake procedure involves the use of complicated tasks.
Work activity

Interim Assessment

Interim assessment (4 module)
0.3 * Homework assignments + 0.1 * Work activity + 0.4 * Written exam + 0.2 * Written test

Bibliography

Recommended Core Bibliography

Atrill, P., & McLaney, E. J. (2017). Accounting and Finance for Non-Specialists (Vol. Tenth edition). Harlow: Pearson. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=1434981
Epstein, L. (2013). Reading Financial Reports For Dummies (Vol. 3rd ed). Hoboken: For Dummies. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=675818

Recommended Additional Bibliography

Fridson, M. S., & Alvarez, F. (2011). Financial Statement Analysis Workbook : A Practitioner’s Guide (Vol. 4th ed). Hoboken N.J.: Wiley. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=382138
Horner, D. (2017). Accounting for Non-Accountants (Vol. Eleventh edition). London: Kogan Page. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=1584661
John B. Guerard, J. (2013). Introduction to Financial Forecasting in Investment Analysis. Springer. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsrep&AN=edsrep.b.spr.sprbok.978.1.4614.5239.3

Course Syllabus