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: SOTO SOLANO, JOSÉ
Knowledge area: Economía Financiera y Contabilidad
Department: Economía, Contabilidad y Finanzas
Telephone: 868071217
Email: jose.sotosol@upct.es
Office hours and location:
lunes - 11:00 / 12:00
EDIFICIO DE LA FACULTAD CC EMPRESA, planta 1, Despacho 114
martes - 12:00 / 14:00
EDIFICIO DE LA FACULTAD CC EMPRESA, planta 1, Despacho 114
Qualifications/Degrees:
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
Lecturer data: CERVANTES MARTÍNEZ, MIGUEL ÁNGEL
Knowledge area: Economía Financiera y Contabilidad
Department: Economía, Contabilidad y Finanzas
Telephone:
Email: miguelangel.cervantes@upct.es
Office hours and location: Contact with the lecturer
Qualifications/Degrees:
Academic rank in UPCT: Docente por Sustitución
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
Lecturer data: CERVANTES MARTÍNEZ, MIGUEL ÁNGEL
Knowledge area: Economía Financiera y Contabilidad
Department: Economía, Contabilidad y Finanzas
Telephone:
Email: miguelangel.cervantes@upct.es
Office hours and location: Contact with the lecturer
Qualifications/Degrees:
Academic rank in UPCT: Docente por Sustitución
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 criterio
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
Teacher will explain the main concepts and guide student to look into them by themselves
23
100
Problem solving class: Activities consisting of training sessions to develop practical or applied knowledge based on problem solving exercises, or practical cases
Classes will be full of exercises, example and problems to be solved during the session and after
35
100
Laboratory or field practice class: Activities aimed at developing practical or applied skills by the student supervised by a remote teacher
0
100
Practical class in the computer room: Activities for the acquisition of certain skills through the use of specific software
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
0
100
Assessments (continuous assessment system): speaking or writing tests, presentations, individually or in groups, which should include the knowledge acquired in the classes. Formative and summative assessment activities are included here
Exams using practical exercises and theoretical concepts Part 2 midterm exam of the subject
2
100
Assessments (final assessment system): speaking or writing tests, individually or in groups, which should include the knowledge acquired in the classes. Summative evaluation is included
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
Compulsory tutorial sessions to follow the student's progress in relation to the report they have to prepare. Tutoring sessions to follow the development of the work (project) of the student as well as resolution of Doubts. A minimum of three is established evaluation and follow-up tutorials of the evaluation project from the first part. These tutorials are outside of class since they are specific FOR EACH group. They are face-to-face or via TEAMS. The number of hours is established by group
4
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
40
0
Individual study: Time dedicated to studying the subject
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
43
0
Presentation and defence of assignments
This part is included in the compulsory tutorials linked to the project
0 %
Spoken or written exams
1 Assessment exam. Part 2 of the subject (50%) Practical exercises and pratical and theoretical exercises Minimum mark requiered in this exam is 4 out of 10. Learning outcomes: Elaborar el estado de flujos de efectivo y ECPN Aplicar técnicas de análisis financiero Defender y discutir un diagnóstico económico financiero de una empresa destacando los puntos fuertes y los débiles
50 %
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)
Assesment Part I of the subject Students will have to elaborate a report about: Accounting information generation The students will have to attend at least 3 tutorial sessions to explain how the report is evolving. These tutorial sessions are compulsory. In each tutorial session the teacher will assess each student individually, asking questions about the subject and concepts identified in the report and during the previous session in the classroom. Minimum mark requiered in this activity is 4 out of 10 Some criterio that will be considered are (not a closed list) for example: Complexity of operations; Properly document the project; Proper use of accounting regulations. Specific reference to it. Clear presentation of ideas; Quality of the hypotheses; List of objectives and conclusions; Fluency in responses; Constructive criticism of other groups Learning outputs: Elaborar el balance de situación y la cuenta de pérdidas y ganancias Elaborar el estado de cambios en el patrimonio neto y memoria Resolver la situación de acuerdo al plan establecido, modificándolo y adaptándolo cuando las circunstancias lo requieran
50 %
Spoken or written exams
Two final exams about the main contents of the subject. Minimum requiered mark 4 out of 10 in each exam Exam 1: Part I 50% (Equivalent project Continuing assessment) Exam 2: Part II 50% (Equivalent partial exam Continuing assessment) Practical Exercises and practical-theoretical exercises
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 project 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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