Name: FINANCIAL STATEMENT ANALYSIS
Code: 510203010
Type: Compulsory
ECTS: 6
Length of subject: Per term
Semester and course: 3rd Year - Second 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 CIM - FCCE, 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 be carried out by request of the student sending an email to antonia.madrid@upct.es
Qualifications/Degrees:
Academic rank in UPCT: Catedrática de Universidad
Number of five-year periods: 5
Number of six-year periods: 3 de investigación y 1 de transferencia
Curriculum Vitae: Full Profile
Responsible for the groups: G1, G2
Prepare the balance sheet and profit and loss statement
Prepare the statement of changes in equity
Prepare the statement of cash flows
Apply financial analysis techniques
Defend and discuss a company's financial and economic diagnosis, highlighting its strengths and weaknesses
Resolve the situation according to the established plan, modifying and adapting it as circumstances require
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: Financial Information and Preparation of Annual Accounts
Topic 1. Financial Information and Valuation Criteria
Spanish conceptual framework; accounting principles; valuation criteria; and main implications for annual accounts.
Topic 2. Annual Accounts: Balance Sheet and Profit and Loss Account
Balance Sheet; Profit and Loss Account; and Notes to the Financial Statements. Types of formats.
Specific accounting issues.
Topic 3. Statement of Changes in Equity
Statement of recognized income and expenses; statement of total changes in equity.
Topic 4. Statement of Cash Flows
Structure of the statement of cash flows; operating, investing, and financing cash flows; indirect method; direct method; reconciliation with the balance sheet and profit and loss account.
Unit 2. Financial Analysis of Accounting Information
Topic 5. Introduction to Analysis
Analytical tools, preliminary reading of accounting information, reliability of accounting information
Topic 6. Financial Analysis
Liquidity, indebtedness, capitalization, debt repayment capacity, and other aspects
Topic 7. Profitability Analysis
Operating profitability and its dimensions, financial leverage, productivity, and other aspects
Unit 1
Valuation Criteria Exercises Balance Sheet Case Studies Profit and Loss Account Case Studies Statement of Changes in Equity Case Studies Statement of Cash Flows Case Studies
Unit 2
Financial Statement Analysis real Cases
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") under the "Act in an Emergency" section, "Technical Guides" tab, 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, in the "Act in an Emergency", sectionrecommendations 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.
Class in conventional classroom: theory, problems, case studies, seminars, etc
- Presentation and development of the content of each learning unit with support in the virtual classroom.
- Resolution of practical cases in each learning unit, encouraging active student participation.
Case studies in Learning Unit 1:
Practical cases of valuation criteria and/or accounting principles.
Cases of preparing the balance sheet and profit and loss account, addressing specific accounting issues.
Cases of the statement of changes in equity: statement of recognized income and expenses, statement of total changes in equity, distribution of results, errors, and changes in accounting policies.
Cases of the statement of cash flows: operating, investing, and financing cash flows, with information from the balance sheet, profit and loss account, and supplementary notes.
The practical cases in Learning Unit 2 will be based on information from real companies. Applied case studies of economic and financial analysis, preferably using spreadsheets or data visualization tools (computer lab), focused on diagnosis and improvement measures.
58
100
Continuous assessment activities during class hours.
Students will complete short assessment activities during class time, which will form part of the continuous assessment and participation.
2
100
Final and ongoing assessment activities outside class hours.
Exam covering the entire subject, or, if applicable, the part not passed.
5
100
Tutorials
Mentoring sessions to monitor the development and presentation of the practical work, as well as to answer any questions.
These sessions will be related to all learning outcomes
2
50
Student work: study or individual or group work
Study of the subject matter and preparation of the work
The student must work on the concepts developed in the theoretical and practical classes in order to be able to complete the exercises for consolidating knowledge
83
0
Spoken or written exams
Written theoretical-practical test. The test will include practical exercises, theoretical-practical questions, and/or interpretation of economic and financial information. This written test will be held on the date of the regular examination period and will have an equivalent test in the extraordinary exam period, with the same weighting of 70%. A minimum grade of 4 out of 10 is required. The learning outcomes assessed are all those established in the syllabus.
70 %
Presentation and defence of assignments
The practical sessions will take place throughout the semester. They may consist of exercises, case studies, questionnaires, short assignments, or applied reports. No single practical session will have a weighting greater than 10% of the final grade. All practical sessions will be conducted in the classroom. In the final assessment for both the regular and resit exam periods, there will be an equivalent component to retake this practical part, with the same weighting of 30%.
30 %
Author: Subramanyam, K.R.
Title: Financial statement analysis
Editorial: McGraw-hill
Publication Date: 2014
ISBN: 0071086838
Author: Wahlen, James
Title: Financial Reporting, Financial Statement Analysis and Valuation
Editorial: South-Western College Publishing
Publication Date: 2022
ISBN: 9780357722091