University College Ghent
Geraard de Duivelstraat 5 - 9000 Ghent - Belgium
Phone: 09 243 33 33 - E-mail:
Financial Statements Analysis (English language)34188/4701/2122/1/92
Study guide

Financial Statements Analysis (English language)

Academic year 2021-22
Is found in:
  • International Curriculum Business, Retail and Languages, programme stage 2
This is a single course unit.
Study load: 4 credits
Weight: 4,00
Total study time: 100,00 hours
It is not possible to enrol in this course unit under
  • exam contract (to obtain a credit).
  • exam contract (to obtain a degree).
Special admission is required to enrol in this course unit under credit contract.
Co-ordinator: De Wilde Jacob
Languages: English
Scheduled for: Semester 1 or Semester 2

Final objectives

can screen and evaluate a financial policy and financial short and long term decisions critically


Can explain the the figures from the financial statements 
Can indicate the importance of a financial plan
Can explain various techniques of financial analysis.
Can calculate and interpret financial indicators 
Can critically screen the financial health of a company.


• Study of the financial statements and valuation rules
• Restatement of Financial Statements
• Fconsolidationinancial equilibrium
• Horizontal and vertical analysis
• Interpretation of the financial statements on the basis of financial indicators
• Comparisons between companies
• Basic principles of sound management and consolidation

Organisation of education

Contactonderwijs36,00 hours

Teaching methods

  • Learning dialogue


Evaluation(s) for first exam chance
Inside Regular exam scheduleWritten examination70,00
Outside exam scheduleWritten examination30,00permanente evaluatie
Evaluation(s) for re-sit exam
Inside Regular exam scheduleWritten examination100,00
This course unit is marked out of 20 (rounded to an integer).
Re-sit exam: is possible.

Study costs

Bijzondere studiekosten i.v.m. softwaregebruik: zie DOER
Possible deadlines for learning account: 01.12.2021 () or 15.03.2022 ()