Name: FINANCIAL STATEMENT ANALYSIS
Code: 510104001
Type: Compulsory
ECTS: 6
Length of subject: Per term
Semester and course: 4th Year - First term
Speciality:
Language: English
Mode of study: On-site class
Lecturer data: MADRID GUIJARRO, ANTONIA
Knowledge area: Economía Financiera y Contabilidad
Department: Economía, Contabilidad y Finanzas
Telephone: 968325739
Email: antonia.madrid@upct.es
Office hours and location:
miércoles - 09:00 / 10:30
EDIFICIO DE LA FACULTAD CC EMPRESA, planta 1, Despacho 132
Se recomienda enviar correo electrónico previo.
Existe la posibilidad de atender todas las dudas por correo electrónico o de forma online usando la plataforma TEAMS.
Además, a través de un contacto previo la profesora y los estudiantes pueden acordar las tutorias en un horario diferente al establecido, facilitando la coordinación de agendas.
Tutorials will by carried out by request of the student sending a mail to antonia.madrid@upct.es
Qualifications/Degrees:
Academic rank in UPCT: Profesora Titular de Universidad
Number of five-year periods: 4
Number of six-year periods: 3 de investigación y 1 de transferencia
Curriculum Vitae: Full Profile
Lecturer data: ZABALA GARCÍA, JOSÉ ÁNGEL
Knowledge area: Economía Financiera y Contabilidad
Department: Economía, Contabilidad y Finanzas
Telephone: 968338822
Email: joseangel.zabala@upct.es
Office hours and location:
Qualifications/Degrees:
PhD en Ciencias Económicas en la Universidad Politécnica de Cartagena (ESPAÑA) - 2022
Master in Finance from University of Murcia (SPAIN) - 2017
Graduate in Economics from University of Murcia (SPAIN) - 2016
Academic rank in UPCT: Profesor Asociado
Number of five-year periods: Not applicable due to the type of teaching figure
Number of six-year periods: No procede por el tipo de figura docente
Curriculum Vitae: Full Profile
[CB2 ]. Students are required to be able to apply their knowledge to their job or vocation in a professional manner, and to possess the skills that are usually demonstrated through the elaboration and defense of arguments and the resolution of problems within their area of study.
[CG3 ]. To issue advisory reports on specific situations of the company and the markets.
[CE27 ]. To prepare and interpret annual accounts using economic and financial analysis techniques.
[CT5 ]. Putting the acquired knowledge into practice
Elaborar el balance de situación y la cuenta de pérdidas y ganancias
Elaborar el estado de cambios en el patrimonio neto
Elaborar el estado de flujos de efectivo
Aplicar técnicas de análisis financiero
Defender y discutir un diagnóstico económico financiero de una empresa destacando los puntos fuertes y los débiles
Resolver la situación de acuerdo al plan establecido, modificándolo y adaptándolo cuando las circunstancias lo requieran
Marco conceptual, las cuentas anuales, el balance, la cuenta de pérdidas y ganancias, el estado de flujos de efectivo, el estado de cambios en el patrimonio neto, análisis financiero, análisis de rentabilidad y económico.
Unit 1: Accounting information. Previous concepts
1.1. Accounting Conceptual Framework
1.2. Principles and measurement criteria
Unit 2: Annual accounts
2.1. Balance sheet and loss
2.2. Income statements
2.3. Change in equity statement
2.4. Cash flow statement
2.5. The notes
Unit 3: Financial Analysis
3.1. Financial analysis introduction
3.2. Tools and techniques
3.3. Liquidity analysis
3.4. Leverage analysis
3.4. Profitability analysis
3.5. Earnings Management
Unit 1
Measurement criteria exercises (4)
Unit 2
Balance-sheet Cases (5) Income statement Cases (5) Change in equity Cases (8) Cash flow Statement Cases (8)
Unit 3
Financial analysis Cases (4)
Promoting the continuous improvement of working and study conditions of the entire university community is one the basic principles and goals of the Universidad Politécnica de Cartagena. Such commitment to prevention and the responsibilities arising from it concern all realms of the university: governing bodies, management team, teaching and research staff, administrative and service staff and students. The UPCT Service of Occupational Hazards (Servicio de Prevención de Riesgos Laborales de la UPCT) has published a "Risk Prevention Manual for new students" (Manual de acogida al estudiante en materia de prevención de riesgos), which may be downloaded from the e-learning platform ("Aula Virtual"), with instructions and recommendations on how to act properly, from the point of view of prevention (safety, ergonomics, etc.), when developing any type of activity at the University. You will also find recommendations on how to proceed in an emergency or if an incident occurs. Particularly when carrying out training practices in laboratories, workshops or field work, you must follow all your teacher's instructions, because he/she is the person responsible for your safety and health during practice performance. Feel free to ask any questions you may have and do not put your safety or that of your classmates at risk.
Theory class: Activities consisting of training sessions to develop theoretical knowledge based on concepts and theories
The teacher will explain the main concepts and guide students to look into them by themselves
Classes will be full of exercises, examples and problems to be solved during the session and after
All learning outcomes
All competences
55
100
Problem solving class: Activities consisting of training sessions to develop practical or applied knowledge based on problem solving exercises, or practical cases
Not applicable for this subject. Practice exercises will be carried out in thenormal class
0
100
Laboratory or field practice class: Activities aimed at developing practical or applied skills by the student supervised by a remote teacher
The teacher will recommend any open classroom activity she/he may convenient. But no specific session will be arranged for this subject.
0
100
Practical class in the computer room: Activities for the acquisition of certain skills through the use of specific software
Not applicable for this subject. Practice exercises will be carried out in the normal class
0
100
Seminars, tutorials led by teaching staff, conferences, visits, round tables, etc .: Activities to develop theoretical, practical or applied knowledge based on specific topics or views of the profession
Exams using practical exercises and theoretical concepts
Part 1 midterm exam of the subject
Part 2 midterm exam of the subject
Practice 1 notes elaboration and presentation
All learning outcomes
All competences
5
100
Assessment activities (final assessment system)
Final exam considering the different parts of the matter identified in the continuous assessment
3
100
Tutorials: Individual or in groups, will serve to advise, resolve any doubts, guide, monitor work or the knowledge acquired
Tutorial sessions to follow the student's progress and presentation in relation to the practice they have to prepare and for explaining any doubt students may have.
These sessions will deal with any learning outcome and/or competence
3
50
Carrying out individual or group assignments: Autonomous and / or collaborative learning to develop theoretical, practical or applied knowledge by carrying out projects, practice reports and / or assignments
Students will have to deal with the new concepts considering different situation in order to develop the different consequences
The student must work on the concepts developed in the theoretical and practical classes to be able to carry out the knowledge consolidation exercises and develop the project
84
0
Presentation and defence of assignments
This part is included in the compulsory tutorials linked to the project
0 %
Spoken or written exams
2 Assessment exams.
Part 1 of the subject (40%) Learnings outcomes: 1, 6 Competences: CB2, CT5, CE27
Part 2 of the subject (40%) Learnings outcomes: 3, 4, 5 Competences: CB2, CG3, CE27,
CT5
Practical exercises and practical and theoretical exercises
Minimum mark requiered in each exam is 4 out of 10.
Learning outcomes:
Elaborar el balance y la cuenta de pérdidas y ganancias
Elaborar el estado de flujos de efectivo
Aplicar técnicas de análisis financiero
Defender y discutir un diagnóstico económico financiero de una empresa destacando los puntos
fuertes y los débiles
Competences: CB2 CT5 CG3 CE27
80 %
Participation and involvement in the teaching-learning process
Participation during class and in the forum or any practice
0 %
Evaluation of assignments and reports on practical sessions (final product, follow-up and contribution in the case of group work)
Assessment Practice. Students will have to elaborate a report/practice about:
Notes and other firm information
The minimum mark required in this activity is 3 out of 10
Learning outcomes: 1, 2, 6 Competences: CB2 CT5 CE27
20 %
Spoken or written exams
One final exam about the main contents of the subject. In this exam, there will be identified the three parts of the continuing evaluation system.
Part I 40% (Equivalent 1st partial exam Continuing assessment) Minimum required mark 4 out of 10
Part 2: 40% (Equivalent 2nd partial exam Continuing assessment) Minimum required mark 4 out of 10
Part 3: Questions or/and exercises related to the practice of the continuing evaluation. Minimum required mark 3 out of 10
All learning outcomes and all competences
100 %
The monitoring of learning will take place through the following activities:
- Issues raised informally in class.
- Presentation of the proposed problems.
- Tutorials.
Students enrolled in this subject in the bilingual group, will have to do the exam and the practice in English.
Author: KRISHNA et al
Title: Business analysis and valuation. IFRS Edition. Text and cases
Editorial: Cengage Learning
Publication Date: 2013
ISBN: 978-1408017494
Author: RD11514/2007
Title: Spanish General Accounting Plan
Editorial: descargable pdf
Publication Date:
ISBN:
Author: Subramanyam, K.R.
Title: Financial statement analysis
Editorial: McGraw-hill
Publication Date: 2014
ISBN: 0071086838
Author: PETERSON
Title: ANALYSIS of FINANCIAL STATEMENTS
Editorial: John Wiley & Sons, Inc
Publication Date: 2013
ISBN: 978-1118299982
Author: Fraser, Lyn M.
Title: Understanding financial statements
Editorial: Pearson Education
Publication Date: 2013
ISBN: 9780132655064
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