Universidad Pública de Navarra - Nafarroako Univertsitate Publikoa
Public University of Navarre
| Course code: 177811 | Subject title: FINANCIAL STATEMENT ANALYSIS | ||||
| Credits: 6 | Type of subject: Mandatory | Year: 5 | Period: 1º S | ||
| Department: Gestión de Empresas | |||||
| Lecturers: | |||||
| LIZARRAGA DALLO, FERMÍN [Mentoring ] | SANCHEZ ALEGRIA, SANTIAGO (Resp) [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.
Learning outcomes
RA01: Identify relevant economic information sources for the company and their content.
RA03: Derive relevant information for the company from data that cannot be recognized by non-professionals.
RA12: Understand the information provided by cost systems and its usefulness for decision-making, as well as know its limitations.
RA18: Evaluate, based on relevant information records, the situation and foreseeable evolution of a company.
RA20: Plan, organize, and control global management projects or those of the different functional areas of the company.
RA21: Apply policies and practices aimed at improving the effectiveness and efficiency of business management.
RA22: Design, prepare, and interpret the different elements that make up the accounting systems used within organizations and be able to generate both internal and external accounting reports for the company.
RA26: Analyze and solve complex business management problems by applying the knowledge, skills, and competencies acquired.
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 Individual study and advance reading | 58 | |
| A-7 Exams | 04 | |
| A-8 Office hours | 02 | |
| Total | 60 | 90 |
Evaluation
| Learning Outcomes | Assessment activity | Weight (%) | It allows test resit | Minimum required grade |
| Project: analysis of the consolidated statements of a real multinational group. Continuous assessment Active involvement in the sessions, oral presentations and cases. | 30% | No | ||
| Participation and activities | 20% | YES. Exam | ||
| Exams | 50% | YES. Exam | 50% |
Additionally, the following minimum requirements will be applied:
Final exam: for attendance, none. To pass the course, a minimum qualification will be set.
Recovery exam: To pass the course, the same requirements 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. (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)