Balance sheet analysis compact

Basics of financial statement analysis

• Content and functions of the annual financial statement analysis.
• Qualitative and quantitative analysis methods.
• Analysis criteria and focus of analysis.
• Special features of credit scoring.

Current developments in the analysis of annual financial statements

• Top key figures of the company analysis.
• Working capital management as an instrument of financial controlling.
• Optimization of the financial supply chain.

Organization and structure of annual financial statements

• Components and structure of financial statements.
• Influence of accounting practice and legal changes in recent years (BilMoG, BilRUG) as well as current developments in commercial accounting.
• Core contents and statements of the notes and management report.

Scope and limits of accounting policy

• Summary of accounting policy instruments in accounting practice.
• Measures shaping the facts, use of accounting and valuation options and utilization of discretionary powers.

Preparatory measures for analyzing the annual financial statements using a case study

• Methodology and preparation of structural balance sheet and structural income statement.
• Evaluation of the notes and management report.
• Definition of balance sheet parameters and their meaning and interpretation.
• Reporting options.

Key figure analysis of the annual financial statements using a case study

• Central significance, informative value and limits of ratio analysis.
• Detailed calculation and interpretation of selected key figures from the most important areas of analysis.
• Pro-forma key figures (earnings-before-key figures).

Cash flow analysis and cash flow statement

• Structure and informative value of the cash flow analysis.
• Preparation and evaluation of a cash flow statement as part of a practical analysis of annual financial statements.

Excursus: Performance and inventory analysis during the year

• The informative value of business evaluations and short-term income statements.
• Controlling report on the VFE situation.