Credits: 6

Schedule: 12.09.2017 - 24.10.2017

Teacher in charge (valid 01.08.2018-31.07.2020): 

Assistant professor Emma-Riikka Myllymäki and Professor of Practice Jari Melgin


Teaching Period (valid 01.08.2018-31.07.2020): 

2018-2019: II (Fall 2018), Töölö Campus

2019-2020: II (Fall 2019), Otaniemi Campus

Learning Outcomes (valid 01.08.2018-31.07.2020): 

After completing the course, students will have knowledge needed in analyzing cash flow information from the perspective of an outside stakeholder. Moreover, students will have knowledge of balance sheet forecasting, liquidity planning and the basics of cash management from the perspective of a company management. Students will also be familiar with the research on cash flows.

Content (valid 01.08.2018-31.07.2020): 

The purpose of cash flow analyses; cash flow statement as a part of financial statements; cash flow -based ratios; financial statement users' perspective on cash flow information; the strengths and weaknesses of cash flow information in financial statement analysis; the connection between balance sheet and strategic liquidity planning and short term working capital and cash management; research on cash flows.

Assessment Methods and Criteria (valid 01.08.2018-31.07.2020): 

1. Exam (60 points) (60%)
2. Exercises (40 points) (40%)
To pass the course, student must obtain:
a) at least 30 points from the exam, and
b) at least 50 points from the whole course (exam + exercises).

Workload (valid 01.08.2018-31.07.2020): 

- Participation in lectures and in-class exercises, 24 h
- Self-directed studying incl. preparation for the lectures, exercises, and exam, 132 h
- Exam, 4 h

Study Material (valid 01.08.2018-31.07.2020): 

Readings announced at the beginning of the course.

Substitutes for Courses (valid 01.08.2018-31.07.2020): 

22C00900 Kassavirta Analyysit.

Course Homepage (valid 01.08.2018-31.07.2020):

Prerequisites (valid 01.08.2018-31.07.2020): 

Introduction to Accounting (22A00100), Introduction to Financial Accounting (22C00100), Financial Accounting (22C00400) and Capstone BSc (22C99904), or comparable courses at another University.

Grading Scale (valid 01.08.2018-31.07.2020): 


Registration for Courses (valid 01.08.2018-31.07.2020): 

Via WebOodi. Please see WebOodi for the registration dates.

Further Information (valid 01.08.2018-31.07.2020): 

Maximum amount of students accepted to the course is 60. Attendance on the first lecture is mandatory.