Financial statement analysis and valuation, 2025-2026
- Credits:
- 6 ECTS credits
- Location:
- -
- Continuous learning category:
- Business and international collaboration
- Teaching format:
- Online teaching, Independent learning
- Price:
- 120 € (VAT 0%)
The student is able to
- identify steps and critical points of financial statement analysis
- calculate common financial ratios
- implement cash flow statement
- apply financial statement tools for various purposes
- identify basic valuation models.
! Vastaava suomenkielinen opintojakso Tilinpäätösanalyysi ja arvonmääritys.
Analysis of financial statement material (financial statement, balance sheet, cash flow statement), accounting rules and adjustments. Business analysis, financial statement analysis, cash flow analysis and ratio analysis. Using of financial statement analysis (industry analysis, credit analysis. Prospective analysis. Valuation.
Teaching methods: Independent study (162 h), financial exercises and online exam.
Final online exam
Exam in September (open periods: 16.9.2025, 01:00AM - 11:59PM)
Exam in December (open periods: 16.12.2025, 01:00AM - 11:59PM)
Learning materials and recommended literature
Materials given by teacher during the course, recommended literature: Robinson, T.R. (2009). International financial statemen analysis. John Wiley & Sons.
Teacher: Kang Li
Evaluation scale: Five step scale
Assignments 1-3 : 60%; Final Exam: 40 %.
Teaching language: English
You will receive the right of study from the date of registration until the end of the academic year (July 2026). In practice, the completion takes place within the stated due dates of the course.
LOG IN to the Open University Business and Economics study community (elearn/Moodle), as directed by the starting instructions which you receive after your registration has been processed. In the Business and Economics study community, you can find general instructions for studying, links to course environments, and course keys.
Guidance services for Business studies
We are happy to guide you throughout your learning journey, even before registration when you are just starting to plan your studies. You can contact us via email or phone. For guidance in English, please contact Academic Affairs Coordinator Jasmin Sokkanen. You can also book an online appointment for guidance in English.
Join our English-language info on August 27th at 4 pm about open university studies and learn more!
Register for the information session here.*
*By registering for the info session, you will receive a reminder of the event and can ask questions in advance. Registration is not mandatory and you can also participate without registering in advance via the link above.
The student is able to
- identify steps and critical points of financial statement analysis
- calculate common financial ratios
- implement cash flow statement
- apply financial statement tools for various purposes
- identify basic valuation models
Indi6idual study units cost 20 e / credit and the study module costs 15 e / credit. These prices hold for the academic year 2025–2025. The study fee is paid at registration.
By paying the study fee, the student receives a temporary right to study that entitles them to attend a particular course. The right to study is course-specific, and is required to complete the course as specified in the syllabus for the term, covering both teaching and course exams.