Samenvatting Accounting II (E_EBE2_ACC2)

Week 1 - Introduction to Financial Statement Analysis, Strategy Analysis, Accounting Analysis (I)

Knowledge clips
 Video 1.0 - Introduction to course
 Video 1.1 - Financial statement analysis
 Video 1.2 - Key themes
 Video 1.3 - Non-GAAP measures

 Video 2.1 - Strategy analysis
 Video 2.2 - Accounting analysis
 Video 2.3 - Accounting analysis (pitfalls)

Book chapters
- Chapter 1: A framework for business analysis and valuation using financial statements
- Chapter 2: Strategy analysis
- Chapter 3: Accounting analysis - the basics

 Quiz week 1

 Tutorial answers + explanations week 1

Week 2 - Accounting analysis II, Financial analysis

Knowledge clips
 Video 3.1 - Asset distortions
 Video 3.2 - Asset distortions (example)
 Video 3.3 - Liability distortions

 Video 4.1 - ROE decomposition
 Video 4.2 - Ratio analysis
 Video 4.3 - Cashflow analysis

Book chapters
- Chapter 4: Accounting analysis (accounting adjustments)
- Chapter 5: Financial analysis

 Quiz week 2

 Tutorial answers + explanations week 2

, Week 3 - Prospective analysis, Output/Applications

Knowledge clips
 Video 5.1 - Forecasting
 Video 5.2 - Valuation

 Video 6.1 - Equity security analysis
 Video 6.2 - Initial public offerings
 Video 6.3 - Credit analysis
 Video 6.4 - Mergers & Acquisitions

Book chapters
- Chapter 6: Prospective analysis (forecasting)
- Chapter 7: Prospective analysis (valuation theory and concepts)
- Chapter 9: Equity security analysis
- Chapter 10: Credit analysis and distress prediction
- Chapter 11: Mergers and acquisitions

Quiz week 3

Tutorial answers + explanations week 3




General overview Financial Accounting

 Case Financial accounting week 1 t/m 3

Part I - Framework
- Chapter 1: A framework for business analysis and valuation using financial statements

Part II - Business analysis and valuation tools
- Chapter 2: Strategy analysis
- Chapter 3: Accounting analysis - the basics
- Chapter 4: Accounting analysis (accounting adjustments)
- Chapter 5: Financial analysis
- Chapter 6: Prospective analysis (forecasting)
- Chapter 7: Prospective analysis (valuation theory and concepts)

Part III - Business analysis and valuation applications
- Chapter 9: Equity security analysis
- Chapter 10: Credit analysis and distress prediction
- Chapter 11: Mergers and acquisitions

, Week 4 - Introduction management accounting, Costing and Pricing

Knowledge clips
 Video 7.1 - Introduction to MA
 Video 7.2 - Job costing
 Video 7.3 - Process costing

 Video 8.1 - Departmental costing
 Video 8.2 - Joint costs
 Video 8.3 - Pricing

Book chapters
- Chapter 3: Job costing
- Chapter 4: Process costing
- Chapter 5: Cost allocation
- Chapter 6: Cost allocation (joint-cost allocation)
- Chapter 12: Pricing, target costing and customer profitability analysis

 Quiz week 4

 Tutorial answers + explanations week 4

Week 5 - Budgeting, Variance analysis, Balanced scorecard, Managing quantity and time

Knowledge clips
 Video 9.1 - Budgeting and variance analysis
 Video 9.2 - Illustration of variance analysis (part 1)
 Video 9.3 - Illustration of variance analysis (part 2)

 Video 10.1 - Management control & Balanced Scorecard
 Video 10.2 - Managing quantity and time

Book chapters
- Chapter 15: Flexible budgets, variances and management control I
- Chapter 16: Flexible budgets, variances and management control II
- Chapter 17: Measuring yield, mix and quantity effects
- Chapter 20: Strategy, the balanced scorecard and quality
- Chapter 21: Emerging issues: digital technologies, governance and sustainability

 Quiz week 5

 Tutorial answers + explanations week 5




Week 6 - Organization structures, Control systems, estimating costs, relevant info for decision making

, Knowledge clips
 Video 11.1 - Control systems, organization structures and transfer pricing
 Video 11.2 - Measuring business unit performance

 Video 12.1 - Estimating costs
 Video 12.2 - Relevant information for decision-making

Book chapters
- Chapter 9: Determining how costs behave
- Chapter 10: Relevant information for decision making
- Chapter 18: Control systems and transfer pricing
- Chapter 19: Control systems and performance measurement

 Quiz week 6

 Tutorial answers + explanations week 6

 Guest lecture Schiphol Group




General overview Management Accounting

 Case Management accounting week 4 t/m 6

Part I - Management and cost accounting fundamentals
- Chapter 3: Job costing
- Chapter 4: Process costing
- Chapter 5: Cost allocation
- Chapter 6: Cost allocation (joint-cost allocation)

Part II - Accounting information for decision making
- Chapter 9: Determining how costs behave
- Chapter 10: Relevant information for decision making
- Chapter 12: Pricing, target costing and customer profitability analysis

Part III - Planning and budgetary control systems
- Chapter 15: Flexible budgets, variances and management control I
- Chapter 16: Flexible budgets, variances and management control II
- Chapter 17: Measuring yield, mix and quantity effects

Part IV - Management control systems and performance issues
- Chapter 18: Control systems and transfer pricing
- Chapter 19: Control systems and performance measurement

Part V - Strategy, quality, time and emerging issues
- Chapter 20: Strategy, the balanced scorecard and quality
- Chapter 21: Emerging issues: digital technologies, governance and sustainability