Annual Statement & Analysis
level of course unit
Learning outcomes of course unit
• Are familiar with the statutory components of annual financial statements under Austrian and German commercial law.
• Know and understand the principles of proper accounting.
• Know and understand the basis and amount of an accounting system and can apply selected accounting requirements, prohibitions and options.
• Can apply selected balance sheet classification and reporting requirements.
• Can apply the principles of accounting and valuation of fixed assets, inventories, receivables, equity, provisions, liabilities and deferred income.
• Know the types of income statement.
• Know the elements of the extended financial statements (notes and management report) and the basis of disclosure and auditing of financial statements.
• Know the main features and selected peculiarities of international accounting according to IFRS.
• Understand the fundamentals of financial statement analysis and can determine and interpret selected key figures.
prerequisites and co-requisites
• Introduction to Accounting
• Introduction to BWL
Part A: Creation of profit and loss statement
• Legal basis and structure of the annual financial statements under commercial law
• Generally Accepted Accounting Principles
• Accounting for assets (ability to be capitalized, ability to be carried as a liability, accounting curve, accounting options)
• Valuation of assets (acquisition and production costs, partial value, depreciation, accruals and deferrals, consumption sequence procedures)
• Multi-tax less invoices and differentiation between commercial and tax provisions
Part B: Fundamentals of annual financial statement analysis
• Preparation of balance sheet analysis figures (fixed assets, current assets, gross profit, long-term and short-term liabilities, etc.)
• Preparation of a movement balance
• Key figures of the earnings situation, key profitability figures, employee ratios, cost & earnings ratios
• Key figures for liquidity, financing and investment (investment rate & internal financing ratio, investment coverage & intensity, asset structure, capital structure)
• Key figure comparisons (period comparison, plant comparison, target/actual comparison)
• Calculation of selected examples with software application
recommended or required reading
Coenenberg, A. G., Haller, A., & Schultze, W. (2018). Jahresabschluss und Jahresabschlussanalyse: Betriebswirtschaftliche, handelsrechtliche, steuerrechtliche und internationale Grundlagen – HGB, IAS/IFRS, US-GAAP, DRS. Stuttgart: Schäffer-Poeschel.
Graumann, M. (2017). Praktische Jahresabschlussanalyse: Durchgängiges Fallbeispiel – Kennzahlengestützte Analyse – Von der Theorie zur Anwendung. Herne: NWB-Verlag.
Klepzig, H.-J. (2014). Working Capital und Cash Flow: Finanzströme durch Prozessmanagement optimieren. Wiesbaden: Springer Verlag.
Krüger, G. H. (2014). Jahresabschlussanalyse in KMU: Praxis-Leitfaden für Unternehmern und Berater. Herne: NWB-Verlag.
Wengel, T. (2019). Bilanzanalyse: Kompaktes Lern- und Arbeitsbuch mit Online-Training. Herne: NWB-Verlag.
assessment methods and criteria
• Final exam and
language of instruction
number of ECTS credits allocated
planned learning activities and teaching methods
33 % of the event is covered by eLearning. A combination between online phases (inductive method for the independent acquisition of knowledge and the practice of tasks) and presence phases (deductive method, in which assistance is given in the learning process and knowledge is imparted via frontal lectures) is used.
semester/trimester when the course unit is delivered
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English version will be available soon
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