Introduction into Business Reporting

  • Elective, introductory Module
  • 1st Year
  • 1st Semester
  • English Language
  • Students’ individual assignment: Preparation of an international marketing plan by team work

Objective of the Module

To get students acquainted with terminology of financial and business reports, as well as to enable them to use the reports for better understanding and successful business reporting.

Content of the Module

  • Introduction to International Accounting Standards Board (IASB)
  • Progress towards international harmonisation of business reporting
  • Strategies in business reports writing
  • Financial statements as a background for business reports:
    Balance sheet explanation: Property, plant and equipment; Intangible assets; Goodwill; Current assets including inventories; Liabilities; Financial instruments; Employment and post-employment benefits; Current and deferred tax; Biological assets and agricultural produce;
  • Income statements; Cash flow statements
  • Business performance measurement and reporting to third parties
  •  Structure of business report
  •  Making and presenting of business report for particular company

Description of the individual assignment

Financial statement analysis. Results presented as business reports.

Examination method and requirements

Presentation evaluation and written exam.

Compulsory Literature

  1. Netzley, M. and Snow, C., 2001. Guide to Report Writing (Guide to Business Communication Series). Prentice Hall
  2. Karpati, L., 2007. Case Studies Material for Introduction into Business Reporting, University of Debrecen

Recommended Readings

  1. Ittelson, T.R., 2007. Financial Statements: A Step-by-Step Guide to Understanding and Creating Financial Reports: Career Press. USA, NJ