Universidad Pública de Navarra - Nafarroako Univertsitate Publikoa
Public University of Navarre
| Course code: 175811 | Subject title: FINANCIAL STATEMENT ANALYSIS | ||||
| Credits: 6 | Type of subject: Mandatory | Year: 5 | Period: 1º S | ||
| Department: Business Administration | |||||
| Lecturers: | |||||
| ARCHEL DOMENCH, PABLO (Resp) [Mentoring ] | LIZARRAGA DALLO, FERMÍN [Mentoring ] | ||||
Contents
This course is offered once the student has achieved an intermediate level in financial accounting: recognition and valuation problems for different kinds of business transactions. The course is made up of two parts. The first one revolves about the content of the main financial statements (statement of financial position, income statement, statement of cash flows) and accompanying information. The second part deals with the profitability-risk methodology necessary to analyze the above information for decision making.
Descriptors
Preparing and reading financial statements, profitability and risk analysis, decision making based on the financial position and results of the company.
General proficiencies
GP01 A capacity for analysis and synthesis
GP02 A capacity for organisation and planning
GP03 Oral and written communication in their mother tongue
GP04 Oral and written communication in a foreign language
GP06 The ability to search for and analyse information from different sources
GP07 The capacity to solve problems
GP08 The capacity to make decisions
GP09 The capacity to work as part of a team
GP17 A capacity for self-reliant learning
Specific proficiencies
EP02 To identify sources of economic information relevant to their particular enterprise and their contents
EP03 To discern information and data relevant to their particular enterprise which a non-professional would be unable to recognise
EP04 To analyse business management problems, applying professional criteria based on the use of technical instruments
Learning outcomes
LO03. Basic theory for decision making
LO05. Basic background in accounting theory
LO09. Analysis of the financial position and net results of a company, flow of funds and cost determination.
LO11. Alternative investment projects, portfolio analysis, financial structure: cost of capital, profitability-risk analysis
LO14. Management support through the design and implementation of different information systems.
Methodology
| Methodology-Activity | Hours (Room) | Hours (out of room) |
| A-1 Presentations | 28 | |
| A-2 Lab sessions | 28 | |
| A-4 Work in teams | 30 | |
| A-6 Individual study and advance reading | 58 | |
| A-7 Exams | 04 | |
| A-8 Office hours | 02 | |
| Total | 60 | 90 |
Evaluation
| Learning Outcomes | Evaluation | Weight (%) | Re-examination |
| LO03. Basic theory for decision making LO05. Basic background in accounting theory LO09. Analysis of the financial position and net results of a company, flow of funds and cost determination. LO11. Alternative investment projects, portfolio analysis, financial structure: cost of capital, profitability-risk analysis LO14. Management support through the design and implementation of different information systems. |
Attendance to the sessions and active involvement, oral presentations and cases. | 30% | NO |
| LO03. Basic theory for decision making LO05. Basic background in accounting theory LO09. Analysis of the financial position and net results of a company, flow of funds and cost determination. LO11. Alternative investment projects, portfolio analysis, financial structure: cost of capital, profitability-risk analysis LO14. Management support through the design and implementation of different information systems. |
Exams | 70% | YES |
Additionally, the following minimum requirements will be applied: Final exam: for attendance, none.
To pass the course, minimum qualification will be set. Recovery exam: for attendance, the student must have previously "tried without success".
This means a minimum qualification of 1 out of 3 in the continuous assessment. To pass the course, same requirement as for the final exam.
Agenda
1. Overview of the financial reporting process
2. Statement of financial position
3. Income statement
4. Statement of cash flows
5. Other financial information and accounting problems
6. Overview of financial statement analysis and valuation
7. Profitability analysis
8. Risk analysis (I)
9. Risk analysis (II)
Bibliography
Access the bibliography that your professor has requested from the Library.
Kieso, E., Weygandt, Jerry J. and T.D. Warfield (2011). Intermediate Accounting. IFRS Edition. Volume 1. Wiley (ISBN 978-0-470-61630-7)
Kieso, E., Weygandt, Jerry J. and T.D. Warfield (2011). Intermediate Accounting. IFRS Edition. Volume 2. Wiley (ISBN 978-0-470-61631-4)
Easton, P.D., Halsey, R.F., Mcanally, M.L., Hartgraves, A.L. and Morse, W.J. (2015).Financial and Managerial Accounting for MBAs. Cambrigde
Roman L. Weil, Katherine Schipper, Jennifer Francis (2013) Financial Accounting: An Introduction to Concepts, Methods and Uses, 14th Edition. Cengage Learning
Palepu, K.G., Healy, P.M., Bernard, V.L. and Peek, E. (2013) Business analysis and valuation. IFRS edition. Thomson
Estados contables: elaboración, análisis e interpretación (cuarta edición) Archel, Pablo; Lizarraga, Fermín, Sánchez, Santiago y Cano, Manuel
Editorial Pirámide (2012)