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AGRICULTURAL
UNIVERSITY OF ATHENS
Department of Agribusiness
& Supply Chain Management

5513 - Financial Statement Analysis

Content

1. Reiteration of basic financial accounting principles 2. Purpose of financial statement analysis 3. Overview of the methods available for Financial analysis. 4. Understanding the Common Size Statements 5. Visiting Financial Ratio Analysis in greater detail. 6. Cash Flows from Operating Activities 7. Indirect method 8. Direct method under IAS 7. 9. Cash Flows from Financing Activities 10. Cash Flows from Investing Activities 11. Free cash flows. 12. Equity 13. Reserves

Learning results

Learning Outcomes

The aim of the course is: The course builds on the modules of Accounting and it has a twofold aim: to acquaint students with the methods used to analyze the financial condition of an agricultural business; and to inform them in the manner by which firms can raise funds in order to finance their activities. In this context, the different forms and sources of business financing are examined with a detailed discussion of their individual characteristics.

Then, the discussion extends to Financial Statement Analysis and Business Finance by examining the methods used to assess the financial position and liquidity of an agricultural enterprise.

Upon successful completion of the course, the student will be able to:

• Use the knowledge provided to select appropriate methods of Financial Analysis for the evaluation of agricultural enterprises.
• Utilize available techniques in corporate finance in order to gather, analyze, and interpret data related to the valuation, management and possible restructuring of an investment portfolio.
• Apprehend the range of possible financing tools for an agricultural enterprise and assess
the potential risks involved in each case.
• Develop critical thinking for the collection and interpretation of financial data and the selection of appropriate analysis methods to assess the financial requirements of agricultural enterprises.

General Competences:
Adapting to new situations Decision-making
Working independently Teamwork
Working in an international environment Working in an interdisciplinary environment Production of new research ideas Teamwork Project planning and management
Respect for difference and multiculturalism Respect for the natural environment
Showing social, professional, and ethical responsibility and sensitivity to gender issues Criticism and self-criticism
Production of free, creative and inductive thinking

Bibliography


Suggested Bibliography in Greek Language: • Βασιλείου Δ., Ηρειώτης Ν., Μπάλιος Δ., 2019, « Αρχές Χρηματοοικονομικής Λογιστικής-Χρηματοοικονομική Ανάλυση και Λήψη Αποφάσεων», Εκδόσεις Rosili • Damodaran A. 2014. “Εφαρμοσμένη Χρηματοοικονομική για Επιχειρήσεις”. (επιμ) Ε. Τσιριτάκης, Τ. Αγγελίδης, Α. Ζαπράνης. Nicosia, Cyprus: Broken Hill, Αθήνα: Εκδόσεις Πασχαλίδης. • Αρτίκης Γ., 2013. “Χρηματοοικονομική Διοίκηση Ανάλυση και Προγραμματισμός”, Εκδόσεις ¨Νικητόπουλος Σαράντος και ΣΙΑ ΕΕ. • Γαρεφαλλάκης Αλέξανδρος, “Αρχές Χρηματοοικονομικής Λογιστικής και Σύγχρονη Ανάλυση Λογιστικών Καταστάσεων”, Εκδόσεις ¨ΑΛΕΞΑΝΔΡΟΣ Σ. ΙΚΕ • Subramanyam R.K., 2017, “Ανάλυση Χρηματοοικονομικών Αποφάσεων”, Εκδόσεις Πασχαλίδης

Suggested Bibliography in English Language: Related academic Journals: - Accounting Organizations & Society (Rank: Association of Business Schools Journal List 4*) - Journal of Accounting & Economics (Rank: Association of Business Schools Journal List 3) - Accounting Horizons (Rank: Association of Business Schools Journal List 3) - Accounting Forum (Rank: Association of Business Schools Journal List 3) - British Accounting Review (Rank: Association of Business Schools Journal List 3) - Critical Perspectives on Accounting (Rank: Association of Business Schools Journal List 3) - European Accounting Review (Rank: Association of Business Schools Journal List 3) - International Journal of Accounting (Rank: Association of Business Schools Journal List 3) - Journal of Business Ethics (Rank: Association of Business Schools Journal List 3) - Journal of Business Finance & Accounting (Rank: Association of Business Schools Journal List 3) - Management Accounting Research (Rank: Association of Business Schools Journal List 3) - Public Money & Management (Rank: Association of Business Schools Journal List 2)

Instructor's Notes

Faculty

2262022569
kstoudas@aua.gr
Assistant Professor of Accounting / Financial Analysis in the Department of Agricultural Business Management […]

NEWSLETTER

The Department was created in 2019 (article 20, Law 4589/2019) and is an evolution of the Supply Systems Management Department (D.S.E.). Housed in a 770 sq.m. building. within a plot with a total area of 8,000 sq.m. in facilities with extensive research and teaching spaces.
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