Modulbeschreibung
Accounting and Corporate Finance
Kürzel:
Durchführungszeitraum:
ECTS-Credits:
Arbeitsaufwand (h):
Lernziele:
The students learn:
- to distinguish between different ways of financing
- to quantify the cost of capital and to optimize the capital structure of a company
- how to make capital budgeting decisions
- how to compute the value of bonds, shares and companies
- to analyse financial reports with financial figures for multinational companies
- to understand how financial reports in an international environment are prepared
- how financial positions in the financial report are valued
- the basics of business combinations (M&A)
Verantwortliche Person:
Standort (angeboten):
Zusätzlich vorausgesetzte Kenntnisse:
Basic accounting knowledge
Skriptablage:
Modultyp:
Bemerkungen:
Workload[h]
Contact hours: 56
Guided self-study: 62
Independent self-study: 62
Modulbewertung
Bewertungsart:
Leistungsbewertung
Während der Prüfungssession:
Bemerkungen zur Prüfung:
1st part Corporate Finance, 2nd part Accounting
Closed book (a cheat sheet with own notes in the size of one A4 is allowed, written on both
sides), examination 2 hours (120 points, 1 minute = 1 point)
Während des Semesters:
Bewertungsart:
Gewichtung:
First part Corporate Finance (50%), second part Accounting (50%)
Bemerkungen:
Kurse in diesem Modul
Accounting and Corporate Finance
Kürzel:
Semester:
Lernziele:
Professional competences:
Participants can:
- describe how financing, the cost of capital and the value of the company are interrelated.
- explain the purpose and content of a financial report.
- can explain and perform a business combination.
- assess a financial analysis of a company.
Methodological competences:
Participants can:
- explain the impact of different types of financing on the cost of capital and the capital structure
policy. - apply the time value of money concept in the context of capital budgeting decisions and the
valuation of bonds, shares and companies. - explain the content and the structure of an income statement, balance sheet and cashflow
statement. - quantify the valuation of inventories, long-lived assets, deferred taxes and provisions.
- assess the financial reporting quality.
- assess the financial performance with financial ratios and financial reporting quality.
- explain and apply business combinations (financial instruments, goodwill, equity accounting).
- describe the consequences of multinational operations in the financial report.
Self-competences:
Participants can:
- reflect the own results and the opinion of other students.
- challenge the opinion of other students.
Social competences:
Participants can:
- reflect the results and opinion of other students
Plan und Lerninhalt:
Topic area I: Capital Budgeting and Valuation
- Time value of money
- Value of bonds and equities
- Capital budgeting
- Corporate valuation
Topic area II: Corporate Financing
- Debt and equity capital
- Capital raising
- Cost of capital
- Capital structure policy
Topic area III: Financial Reporting
- Introduction to financial reporting standards
- Introduction to income statements, balance sheets and cash flow statements
- Financial analysis technique
Topic area IV: Application of Financial Reporting Standards
- Inventories
- Long-lived assets
- Deferred taxes
- Long-term liabilities
- Provisions
Topic area V: Business Combinations & Financial Analysis
- Equity accounting, goodwill acccounting, financial instruments
- Multinational accounting
- Financial ratios
- Financial reporting quality
Ansprechspersonen:
Unterrichtssprache:
Lehr- und Lernmethoden:
Front-of-class teaching, group work, case studies, exercises in class
Bibliographie:
Mandatory:
- Slides
- Exercises
- Further documentations and reader
Optional:
- None
Kursart:
Durchführung gemäss Stundenplan