Public University of Navarre



Castellano | Academic year: 2018/2019 | Previous academic years:  2017/2018  |  2016/2017  |  2015/2016 
Bachelor's degree in Economics
Course code: 171828 Subject title: FINANCIAL STATEMENT ANALYSIS
Credits: 6 Type of subject: Optative Year: 4 Period: 1º S
Department: Gestión de Empresas
Lecturers
ARCHEL DOMENCH, PABLO (Resp) LIZARRAGA DALLO, FERMÍN

Partes de este texto:

 

Module/Subject matter

External accounting.

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Descriptors

Preparing and reading financial statements, profitability and risk analysis, decision making based on the financial position and results of the company.

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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

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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

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Learning outcomes

LO_A1. Basic accountancy theory and knowledge and its applications for decision making.

LO_A2. Report on the financial situation and analyze cash flows over a period of time using the appropriate financial statements.

LO_A3. Evaluate and argue the different effects of alternative accounting treatments on the basic financial statements of the company.

LO_A4. Understand and apply the current accounting standards.

LO_A5. Communicate in a clear and comprehensive way the results of the financial statement analysis using technical language.

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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

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Relationship between formative activities and proficiencies

Proficiencies Formative activities
  Presentations
GP1, GP2, GP3, GP4, GP6, GP7, GP8, GP9, GP17, SP02 Individual study and advanced reading
GP1, GP2, GP3, GP4, GP6, GP7, GP8, GP9, GP17, SP02 Work in teams
GP7, GP8, GP17, SP3, SP4 Lab sessions

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Languages

English.

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Evaluation

Learning Outcomes Evaluation Weight (%) Re-examination
LO_A1. to A5. Continuous assessment Active involvement in the sessions, oral presentations and cases. 20% NO
LO_A1. to A5. Project: analysis of the consolidated statements of a real multinational group. 40% NO
LO_A1. to A5. Exams 40% 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: to pass the course, same requirement as for the final exam.

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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.

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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)

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Bibliography

Acceda a la bibliografía que su profesor ha solicitado a la Biblioteca.


Basic

Kieso, E., Weygandt, Jerry J. and T.D. Warfield (2014). Intermediate Accounting. IFRS 2nd Edition.

Palepu, K.G., Healy, P.M., Bernard, V.L. and Peek, E. (2013) Business analysis and valuation. IFRS edition. Thomson

Complementary

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

Estados contables: elaboración, análisis e interpretación (cuarta edición) Archel, Pablo; Lizarraga, Fermín, Sánchez, Santiago y Cano, Manuel

Editorial Pirámide (2012)

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Location

Aulario.

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