Enterprises and finance WSE-EK-MON-EAF
The aim of the course is to familiarise students with the requirements for the operation of companies, the financial reports they produce and the subject and scope of economic analysis, including financial analysis. The scope of financial analysis includes an initial analysis of basic financial statements and ratio evaluation of profitability, liquidity, debt and efficiency of the company's operations, as well as factors shaping the financial result, i.e. analysis and evaluation of revenues and costs of operations. The technical-economic analysis includes the analysis and evaluation of the management of fixed assets, human resources, inventories.
(in Polish) Dyscyplina naukowa, do której odnoszą się efekty uczenia się
(in Polish) Grupa przedmiotów ogólnouczenianych
Subject level
Learning outcome code/codes
Type of subject
Preliminary Requirements
Course coordinators
Learning outcomes
EK1_W02 - Student has basic knowledge of microeconomics and macroeconomics at the basic level, thanks to which he/she is able to learn about relations between economic entities and the market.
EK1_W03 - The student understands social mechanisms related to economic departments, economic institutions, various types of social structures and institutions, as well as cultural institutions, and has basic knowledge of relations between them on a national, international and intercultural scale in relation to social sciences.
EK1_U06 - Students will be able to communicate effectively in the language of contemporary economics, including the ability to prepare typical written works and oral statements in the form of presentations of the findings made.
EK1_K03 - demonstrates understanding of the basic principles of ethics, including business ethics.
Student, through participation in classes, in particular:
- will learn the construction of basic financial reports,
- will understand the essence of financial analysis,
- will be able, on the basis of conclusions from the preliminary analysis, to proceed to an extended analysis,
- will be able to use the formulas discussed to carry out their own analysis and interpret them,
- evaluate the financial standing of their chosen company.
Assessment criteria
Through activity, in the form of a financial analysis project, it is possible to obtain a credit. Possibly taking a knowledge test.
Verification of learning outcomes
EM2_U04 - knowledge test, project realisation
EM2_U06 - knowledge test, project realisation
EM2_K04 - knowledge test, realisation of the project
Bibliography
K.S. Bigel (2022) Introduction to Financial Analysis. Open Touro, New York.
N. Sivasankaran (2021) Financial Analysis For Beginners. Taxmann.
M.S. Fridson, F. Alvarez (2011) Financial Statement Analysis: A Practitioner's Guide. Wiley.
D. Filip, T. Miziołek (2019) Market Concentration of the Polish Investment Fund Industry, The Polish Journal of Economics, 300(4), 53-78.
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: