{"id":2797,"date":"2023-06-03T10:26:18","date_gmt":"2023-06-03T07:26:18","guid":{"rendered":"https:\/\/www.ba.ihu.gr\/?post_type=course&#038;p=2797"},"modified":"2023-09-28T10:35:46","modified_gmt":"2023-09-28T07:35:46","slug":"304","status":"publish","type":"course","link":"https:\/\/www.ba.ihu.gr\/en\/courses\/304\/","title":{"rendered":"Financial Statement Analysis"},"author":6,"template":"","meta":[],"semester":[15],"course_type":[13],"acf":{"code":"304","semester":[15],"level":"1","teaching_activities":{"activity_1":{"description":"Lectures and Practice\/Exercises","weekly_hrs":3,"ects":5},"activity_2":{"description":"","weekly_hrs":"","ects":""},"activity_3":{"description":"","weekly_hrs":"","ects":""},"activity_4":{"description":"","weekly_hrs":"","ects":""},"activity_5":{"description":"","weekly_hrs":"","ects":""}},"type":13,"language":"Greek","erasmus":"\u038c\u03c7\u03b9","url":"https:\/\/elearning.cm.ihu.gr\/course\/view.php?id=396","prerequisites":"","instructors":[1464],"coordinator":"","content":"<ul>\r\n \t<li>Study of basic financial statements over time and strata comparisons, study of indicators, working capital management, preparation of cash flow statements, operational, financial, total and tax Leverage.<\/li>\r\n \t<li>Appraisal of business value.<\/li>\r\n<\/ul>","goals":"The course aims to understand the technique of analyzing financial statements which are the most systematic source of financial information. It aims at valuing the true value of businesses, analyzing their asset structure and assessing their operational efficiency and financial position.\r\n\r\nUpon successful completion of the course, the student will be able to:\r\n<ul>\r\n \t<li>Know that the main source of information about the economic value of businesses is their financial statements.<\/li>\r\n \t<li>Know the general principles and tools of financial analysis and studies them in a comparative way, over time and across layers.<\/li>\r\n \t<li>Decide for the degree of viability of businesses with the use of financial indicators.<\/li>\r\n \t<li>Calculate the true value of businesses.<\/li>\r\n<\/ul>","skills":"to be filled","teaching_methods":"<ul>\r\n \t<li>Face to face.<\/li>\r\n<\/ul>","ict_usage":"<ul>\r\n \t<li>Online guidance.<\/li>\r\n \t<li>Slides Projection in the classroom.<\/li>\r\n \t<li>Use of E-mail and onlne communication systems.<\/li>\r\n \t<li>Use of e-learning system (moodle).<\/li>\r\n<\/ul>","teaching_organization":{"activity_1":{"description":"Lectures and Practice\/Exercises","workload":39},"activity_2":{"description":"Assignment(s)","workload":35},"activity_3":{"description":"Personal Study","workload":51},"activity_4":{"description":"","workload":""},"activity_5":{"description":"","workload":""},"activity_6":{"description":"","workload":""}},"students_evaluation":"to be filled","bib_textbooks":"&nbsp;\r\n\r\n\u0394\u0399\u0394\u0391\u039a\u03a4\u0399\u039a\u0391 \u03a3\u03a5\u0393\u0393\u03a1\u0391\u039c\u039c\u0391\u03a4\u0391\r\n<ol>\r\n \t<li>\u0391\u039d\u0391\u039b\u03a5\u03a3\u0397 \u039a\u0391\u0399 \u0394\u0399\u0395\u03a1\u0395\u03a5\u039d\u0397\u03a3\u0397 \u03a7\u03a1\u0397\u039c\u0391\u03a4\u039f\u039f\u0399\u039a\u039f\u039d\u039f\u039c\u0399\u039a\u03a9\u039d \u039a\u0391\u03a4\u0391\u03a3\u03a4\u0391\u03a3\u0395\u03a9\u039d \u03a3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ac \u03ba\u03b1\u03b9 \u03c4\u03b1 \u0394\u03b9\u03b5\u03b8\u03bd\u03ae (\u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac) \u03a0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u0391\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03a3\u03c5\u03b3\u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c2: \u03a0\u0391\u039d\u0391\u0393\u0399\u03a9\u03a4\u0397\u03a3 \u0392\u0391\u03a3. \u03a0\u0391\u03a0\u0391\u0394\u0395\u0391\u03a3, \u039d\u0399\u039a\u039f\u039b\u0391\u039f\u03a3 \u0393. \u03a3\u03a5\u039a\u0399\u0391\u039d\u0391\u039a\u0397\u03a3 \u0395\u039a\u0394\u039f\u03a3\u0397 2017.<\/li>\r\n \t<li>\u0391\u03bd\u03ac\u03bb\u03c5\u03c3\u03b7 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03a3\u03c5\u03b3\u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c2: Subramanyan K.R, Wild John \u0395\u039a\u0394\u039f\u03a3\u0397 2016.<\/li>\r\n \t<li>\u0391\u039d\u0391\u039b\u03a5\u03a3\u0397 \u03a7\u03a1\u0397\u039c\u0391\u03a4\u039f\u039f\u0399\u039a\u039f\u039d\u039f\u039c\u0399\u039a\u03a9\u039d \u039a\u0391\u03a4\u0391\u03a3\u03a4\u0391\u03a3\u0395\u03a9\u039d, \u03a3\u03c5\u03b3\u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c2: \u0393\u0395\u03a9\u03a1\u0393\u039f\u03a0\u039f\u03a5\u039b\u039f\u03a3 \u0391\u039d\u03a4\u03a9\u039d\u0397\u03a3 \u0395\u039a\u0394\u039f\u03a3\u0397 2014.<\/li>\r\n<\/ol>\r\n&nbsp;","bib_journals":"<ol>\r\n \t<li>Journal of Accounting, Auditing and Finance.<\/li>\r\n<\/ol>"},"_links":{"self":[{"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course\/2797"}],"collection":[{"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course"}],"about":[{"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/types\/course"}],"author":[{"embeddable":true,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/users\/6"}],"version-history":[{"count":8,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course\/2797\/revisions"}],"predecessor-version":[{"id":4024,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course\/2797\/revisions\/4024"}],"acf:post":[{"embeddable":true,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/staff\/1464"}],"acf:term":[{"embeddable":true,"taxonomy":"course_type","href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course_type\/13"},{"embeddable":true,"taxonomy":"semester","href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/semester\/15"}],"wp:attachment":[{"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/media?parent=2797"}],"wp:term":[{"taxonomy":"semester","embeddable":true,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/semester?post=2797"},{"taxonomy":"course_type","embeddable":true,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course_type?post=2797"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}