Apply
now
now
Investment & Financing
level of course unit
BachelorLearning outcomes of course unit
The students
• can graphically represent and interpret linear and special functions.
• can transform mathematical formulas.
• can calculate simple interest and compound interest.
• understand the concepts of net present value and present value.
• can calculate annuities of long-term financing and create an amortization schedule.
• understand the relationship between balance sheet, profit and liquidity.
• know the basic concepts and fundamentals of financial planning.
• can calculate cash flows and interpret cash flow statements.
• recognize the basic problems in investment decisions.
• can apply static and dynamic investment calculation methods.
• understand the time value of money and the fundamentals of compound interest calculation and discounting.
• know the financing forms at a glance and their advantages and disadvantages.
• are able to assess the effects of financing decisions on business objectives.
• are able to assess essential forms of financing.
• can graphically represent and interpret linear and special functions.
• can transform mathematical formulas.
• can calculate simple interest and compound interest.
• understand the concepts of net present value and present value.
• can calculate annuities of long-term financing and create an amortization schedule.
• understand the relationship between balance sheet, profit and liquidity.
• know the basic concepts and fundamentals of financial planning.
• can calculate cash flows and interpret cash flow statements.
• recognize the basic problems in investment decisions.
• can apply static and dynamic investment calculation methods.
• understand the time value of money and the fundamentals of compound interest calculation and discounting.
• know the financing forms at a glance and their advantages and disadvantages.
• are able to assess the effects of financing decisions on business objectives.
• are able to assess essential forms of financing.
prerequisites and co-requisites
None
course contents
Part A: Business Mathematics
• Figures or functions with one or more variables
• Transforming and solving formulas and equations
• Formulation of linear equations incl. graphical representation
• Special mathematical functions (exponential function, logarithm etc.)
• Introduction to interest calculations (simple interest, compound interest, compounding and discounting, annuity, amortization schedule)
• Introduction to the concept of net present value and the net present value method
Part B: Financing
• Fundamentals and forms of financing at a glance
• External financing instruments
• Instruments of internal financing
• Special features of start-up financing
• Forms of financing under consideration of the company life cycle
Part C: Fundamentals of financial and liquidity management
• Investment & financing from the point of view of the annual financial statements and liquidity
• Fundamentals of financial planning
• Cash flow and cash flow statement
Part D: Investment
• Basic problems with investment decisions
• Overview of investment calculation procedures
• Cost/profit-oriented (static) investment calculations
• Cash flow-oriented (dynamic) investment calculations
• Qualitative investment evaluation - benefit analysis
• Figures or functions with one or more variables
• Transforming and solving formulas and equations
• Formulation of linear equations incl. graphical representation
• Special mathematical functions (exponential function, logarithm etc.)
• Introduction to interest calculations (simple interest, compound interest, compounding and discounting, annuity, amortization schedule)
• Introduction to the concept of net present value and the net present value method
Part B: Financing
• Fundamentals and forms of financing at a glance
• External financing instruments
• Instruments of internal financing
• Special features of start-up financing
• Forms of financing under consideration of the company life cycle
Part C: Fundamentals of financial and liquidity management
• Investment & financing from the point of view of the annual financial statements and liquidity
• Fundamentals of financial planning
• Cash flow and cash flow statement
Part D: Investment
• Basic problems with investment decisions
• Overview of investment calculation procedures
• Cost/profit-oriented (static) investment calculations
• Cash flow-oriented (dynamic) investment calculations
• Qualitative investment evaluation - benefit analysis
recommended or required reading
• Becker, H. P., & Peppmeier, A. (2022). Investition und Finanzierung: Grundlagen der betrieblichen Finanzwirtschaft. Wiesbaden: Springer Verlag.
• Flotho, S. (2021). Wirtschaftsmathematik: Einfach und verständlich. Wiesbaden: Springer Verlag.
• Guserl, R., Pernsteiner, H., & Brunner-Kirchmair, T. M. (2022). Finanzmanagement: Grundlagen - Konzepte - Umsetzung. Wiesbaden: Springer Verlag.
• Heitmann, D., Skill, T., & Weiß, C. (2022). Finanzmathematik: Eine Einführung für Mathematik, Wirtschaftswissenschaften und Praxis. Berlin-Heidelberg: Springer Verlag.
• Poggensee, K (2022). Investitionsrechnung: Grundlagen - Aufgaben - Lösungen. Wiesbaden: Springer Verlag.
• Flotho, S. (2021). Wirtschaftsmathematik: Einfach und verständlich. Wiesbaden: Springer Verlag.
• Guserl, R., Pernsteiner, H., & Brunner-Kirchmair, T. M. (2022). Finanzmanagement: Grundlagen - Konzepte - Umsetzung. Wiesbaden: Springer Verlag.
• Heitmann, D., Skill, T., & Weiß, C. (2022). Finanzmathematik: Eine Einführung für Mathematik, Wirtschaftswissenschaften und Praxis. Berlin-Heidelberg: Springer Verlag.
• Poggensee, K (2022). Investitionsrechnung: Grundlagen - Aufgaben - Lösungen. Wiesbaden: Springer Verlag.
assessment methods and criteria
• Final exam and
• Quiz
• Quiz
language of instruction
Germannumber of ECTS credits allocated
3eLearning quota in percent
50course-hours-per-week (chw)
2.5planned learning activities and teaching methods
50 % 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.
