FINANCIAL STATEMENT ANALYSIS - BMEGT35ML60

The aim of the subject is to acquaint students with the accounting of the most frequent economic events in the course of management, which affect the property, financial and income situation of business organizations, and their effects. The goals include being able to provide, plan, analyze and control information to support decision-making in order to ensure the long-term success of businesses, based on the knowledge learned, in addition to acquiring accounting items. The specific aim of the course is to provide students skills to compile and analyze reports by providing methodological knowledge. An important requirement is that the student should be able to evaluate the examined organization, process on the basis what they learne during this course. A solid knowledge of the curriculum of the Basics of Accounting is essential for the successful acquisition of knowledge.

1. • Students are aware of indicators for analysing income and financial state of the company.
2. • contexts of cost accounting and profit-and-loss calculation
3. • controlling aspects of cost analysis

1. Students are able to plan and organize independent learning,
2. comprehend and use the professional literature of the topic,
3. recognize the contexts behind accounting and financial decisions,
4. make calculations supporting decisions

1. Students are open to learn and adapt the innovations in accounting,
2. collaborate with their instructors and student mates during the learning process,
3. gain knowledge and information,
4. take use of ICT tools.

1. Students are open to accept reliable critical remarks
2. collaborate with other students in performing assignments during the learning process
3. are able to make independent decisions
4. are capable of reasonable consideration in the financial and accounting decision-making processs
5. can weigh the significance of their responsibilities and foresee the consequences of their decisions

Lectures, and written communication, use of ICT tools and techniques, home assignment. Students will submit assignments, including quizzes, throughout the semester based on the course content presented in that assignment. Students will complete hands-on, application exams using accounting forms.

• Tankönyvek, jegyzetek, letölthető anyagok
• Dr. Bosnyák János - Dr. Gyenge Magdolna - Dr. Pavlik Lívia - dr. Székács Péterné: Vezetői számvitel Budapest, Saldo Pénzügyi Tanácsadó és Informatikai Zrt., 2010.
• Dr. Jáki Erika szerk: Pénzügyi kimutatások, gyakorlati pénzügyi modellezés Budapesti Corvinus Egyetem, 2018 (http://unipub.lib.uni-corvinus.hu/3860/)
• Textbooks, notes, slides, downloadable learning materials
• Larry M. Walther – Christopher J. Skousen: Managerial and Cost Accounting 2009.

Assessment of the learning outcomes described under 2.2. is based on written mid-term tests.

Detailed description of mid-term performance assessments: Partial performance assessment during the semester: Mid-year classwork can worth 50 percent of the subject requirement. The performance of the mid-year classwork can be combined with the written exam result at the end of the semester if it is more favorable for the student. The lecturer determines the requirements and the method of assessment of the mid-year classwork. Performance assessment during the examination period There will be an end of semester written exam which is 90 minutes long. Theory and the application of acquired knowledge are also vital parts of the assessment. The lecturer determines the part of the curriculum that is the subject of the evaluation.

• seminar work (optional): 50

• semester-end written exam: 100

Az aláírás megszerzésének a TVSZ-ben rögzített általános szabályokon túl nincs feltétele. A megszerzett aláírás a TVSZ szerinti időtartamig érvényes.

Subject includes the topics detailed in the course syllabus to ensure learning outcomes listed under 2.2. can be achieved. Timing of the topics may be affected by calendar or other circumstances in each semester.