Public University of Navarre



Castellano | Academic year: 2019/2020 | Previous academic years:  2018/2019  |  2017/2018  |  2016/2017 
Bachelor's degree in Law at the Universidad Pública de Navarra
Course code: 351854 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

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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

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, porfolio analysis, financial structure: cost of capital, profitability-risk analysis

LO14. Management support through the design and implementation of different information systems.

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Methodology

Methodology-Activity Hours (Room) Hours (out of room)
A-1 Presentations 28  
A-2 Lab sessions 28  
A-3    
A-4 Work in teams   30
     
A-6 Indidual 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
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.  50%  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  50% 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 and 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 posititon, 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.


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 fifth edition. Thomson

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

Editorial Pirámide (2012)

 

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Location

Aulario.

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