|Course code: 176701||Subject title: FINANCIAL STATEMENT ANALYSIS|
|Credits: 6||Type of subject: Mandatory||Year: 4||Period: 1º S|
|Department: Gestión de Empresas|
|LIZARRAGA DALLO, FERMÍN [Mentoring ]||SANCHEZ ALEGRIA, SANTIAGO (Resp) [Mentoring ]|
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
SP02 Identify the sources of relevant economic information and their contents.
SP03 Derive from microeconomic and macroeconomic data the data and relevant information impossible to recognize for non-professionals.
SP04 Apply professional criteria based on the handling of technical instruments to the analysis of business management problems.
R_CO_01. To know the basic elements of accounting, its theoretical foundations and its application for decision making.
R_CO_02.To carry out, on the basis of the appropriate financial statements, the diagnosis of the economic-financial situation and the analysis of the cash flows over a period of time.
R_CO_03.Learn to assess and discuss the effects that different accounting treatment alternatives have on basic financial statements.
R_CO_04.Understand and apply current accounting regulations.
R_CO_05.Communicate clearly and comprehensibly the results of accounting analyses carried out using technicalities specific to the discipline.
|Methodology-Activity||Hours (Room)||Hours (out of room)|
|A-2 Lab sessions||28|
|A-4 Work in teams||30|
|A-6 Individual study and advance reading||58|
|A-8 Office hours||02|
|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|
|Learning Outcomes||Assessment activity||Weight (%)||It allows test resit||Minimum required grade
|R_CO_01. to 05.||Project: analysis of the consolidated statements of a real multinational group. Continuous assessment Active involvement in the sessions, oral presentations and cases.||30%||No|
|R_CO_01. to 05.||Participation and activities||20%||YES. Exam|
|R_CO_01. to 05.||Exams||50%||YES. Exam||50%|
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.
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.
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)
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. (2019) Business analysis and valuation. IFRS edition. Thomson
Estados contables: elaboración, análisis e interpretación (séptima edición) (2022) Archel, Pablo; Carrasco, Fernando; Lizarraga, Fermín; Sánchez, Santiago y Cano, Manuel
Editorial Pirámide (2012)