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MODULE DESCRIPTOR
Module Title
Finanzen und Controlling [Corporate Finance and Financial Statement Analysis]
Reference CB3012 Version 1
Created September 2022 SCQF Level SCQF 9
Approved July 2019 SCQF Points 15
Amended July 2019 ECTS Points 7.5

Aims of Module
To provide the student with the ability to apply and evaluate theories, concepts and techniques of corporate finance and financial statement analysis.

Learning Outcomes for Module
On completion of this module, students are expected to be able to:
1 Explain the nature and function of the main financial markets
2 Interpret the key financial statements of companies
3 Make judgements based on the application of investment and valuation concepts
4 Demonstrate the key concepts of finance

Indicative Module Content
The financial market environment; The key drivers and outcomes of the income, balance sheet and cash flow statements; The analysis of financial information using ratio analysis models; The nature of measuring risk (CAPM); The financial planning process; Capital investment decisions; Capital funding decisions; Liquidity decisions, including cash budgeting and managing stocks.

Module Delivery
This module will be delivered in the 2nd semester. The module is a lecture-based unit, supplemented by interactive tutorials and directed study, including case studies.

Indicative Student Workload Full Time Part Time
Contact Hours N/A 40
Non-Contact Hours N/A 110
Placement/Work-Based Learning Experience [Notional] Hours N/A N/A
TOTAL N/A 150
Actual Placement hours for professional, statutory or regulatory body    

ASSESSMENT PLAN
If a major/minor model is used and box is ticked, % weightings below are indicative only.
Component 1
Type: Examination Weighting: 100% Outcomes Assessed: 1, 2, 3, 4
Description: Closed book examination

MODULE PERFORMANCE DESCRIPTOR
Explanatory Text
The calculation of the overall grade for this module is based on 100% weighting of EX1. An overall minimum grade D is required to pass the module.
Module Grade Minimum Requirements to achieve Module Grade:
A The student needs to achieve an A in EX1
B The student needs to achieve a B in EX1
C The student needs to achieve a C in EX1
D The student needs to achieve a D in EX1
E The student needs to achieve an E in EX1
F The student needs to achieve an F in EX1
NS Non-submission of work by published deadline or non-attendance for examination

Module Requirements
Prerequisites for Module None.
Corequisites for module None.
Precluded Modules None.

INDICATIVE BIBLIOGRAPHY
1 VOLKART, R., WAGNER, A. (2018). Corporate Finance – Grundlagen von Finanzierung und Investition, 7. Auflage, Versus Verlag
2 MONDELLO (2018). Finance: Angewandte Grundlagen, 1. Auflage, Springer Verlag
3 LEIMGRUBER, J., PROCHING, U., (2020). Rechnungswesen als Fuehrungsinstrument, 9. Auflage, SKV Verlag


Robert Gordon University, Garthdee House, Aberdeen, AB10 7QB, Scotland, UK: a Scottish charity, registration No. SC013781