Financial Performance Analysis

EM054ME2B1

Semester
B
Discipline
Finance
Contact hours
27 H
Number of spots
45
Open to visitors
Yes
Language
Coordinator
Nohade NASRALLAH


Pedagogical contribution of the course to the program

No educational contribution associated with this course for this program.

Description

After attending this course, the students will be able to identify the main financial statements and understand how to read them. They will follow the main steps of a basic financial analysis, compute and interpret key financial indicators to assess the financial situation of the business. The content of this course is nearly identical to the course "Essential concepts in financial analysis" and close to the course "IFRS principles: the keys to understand the financial statements" (semester A). You are allowed to register for only one of these three courses.

Teaching methods

Face-to-face

- Lectures
- Tutorials
- E-learning

In group

No items in this list have been checked.

Interaction

- Discussions/debates

Others

No items in this list have been checked.

Learning objectives

Cognitive domain

Upon completion of this course, students should be able to
  • - (level 2) Recognize - the need for effective accounting systems
  • - (level 2) Describe the contents of financial documents (income statement, balance sheet and cash flow statement), their underlying principles and their interdependencies.
  • - (level 2) Indicate the main key financial indicators used while analysing accounts
  • - (level 2) Indicate the main steps to conduct a financial analysis (profitability, efficiency value creation and risk analysis)
  • - (level 4) Differentiate between the different key performance indicators to highlight strengths and weaknesses of a firm\'s financial situation

Affective domain

Upon completion of this course, students should be able to
None affective domain have been associated with this course yet

Outline

This course will constitute 27 hours of lectures in class. In parallel, students will complement their knowledge while using the crossknowlege materials developed specifically on "financial statements" and "financial analysis". These materials include commented slide show sessions, quiz allowing student to test their knowledge and "essentials' sheets" summarizing key concepts. The following concepts will be covered I General introduction II Financial statements 1. Profit and loss statement 2. Balance sheet 3. Cash flow statement 4. Relationships between financial statements III Financial analysis 1. The need for financial analysis 2. Profitability analysis 3. Efficiency analysis 4. Performance analysis 5. Risk analysis 6. Conclusion: How to conduct a financial analysis?

No prerequisite has been provided

Knowledge in / Key concepts to master

Basic knowledge in management, accounting and corporate finance

Teaching material

Mandatory tools for the course

No items in this list have been checked.

Documents in all formats


- Worksheets

Moodle platform

- Upload of class documents
- Assessments

Software

No items in this list have been checked.

Additional electronic platforms


- CrossKnowledge

Recommended reading


CORPORATE FINANCE THEORY AND PRACTISE Pierre Vernimmen , Pascal Quiry , Yann Le Fur , Maurizio Dallocchio , Antonio Salvi (WILEY) CORPORATE FINANCE second edition, Berck, DeMarzo (PEARSON)


VERNIMMEN newsletter:http://www.vernimmen.com/html/letter/index.php lettre VERNIMMEN: http://www.vernimmen.net/html/lettre/index.php

EM Research: Be sure to mobilize at least one resource

Textbooks, case studies, translated material, etc. can be entered
No reading material has been provided.

Assessment

List of assessment methods

Intermediate assessment / continuous assessment 1Class no. 4
Written (30 Min.) / Individual / English / Weight : 25 %
Details : Quiz moodle
This evaluation is used to measure ILO1.1-BAI, ILO1.2-BAI, ILO1.3-BAI
Intermediate assessment / continuous assessment 2Class no. 9
Written (30 Min.) / Individual / English / Weight : 25 %
Details : Quiz Moodle
This evaluation is used to measure ILO3.1-BAI, ILO1.3-BAI, ILO1.4-BAI
Final evaluationExam week
Written (120 Min.) / Individual / English / Weight : 50 %
Details : exam final
This evaluation is used to measure ILO3.1-BAI, ILO1.1-BAI, ILO1.2-BAI, ILO1.3-BAI
No assessment methods have been attributed to this course yet.