Teaching GuideTerm
Faculty of Economics and Business
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Grao en Administración e Dirección de Empresas
 Subjects
  Management Accountig
   Contents
Topic Sub-topic
1: FINANCIAL INFORMATION SYSTEM IN A COMPANY External vs. internal financial information
Standardised financial information.
Financial information as a public good.
2: FINANCIAL STATEMENTS ELABORATION Annual Accounts: Spanish regulation
Annual Accounts: International Financial Reporting Standards
Consolidated Annual Accounts
Annual Accounts: legal requirements

3: OTHER MANDATORY FINANCIAL REPORTING Management report
Auditing report
Corporate governance report
Specific requirements for public listed companies.

4: AN INTRODUCTION TO FINANCIAL STATEMENTS ANALYSIS Objectives and focus
Financial reporting limitations
Formal aspects
A company's sector characteristics
Ownership and other specific characteristics of a company
Financial reporting analythical tools
Business cycle: current and non-current.
5: PROFIT AND LOSS ACCOUNT ANALYSIS Composition and changes in results
Return on assets
Margin
Rotation
Value added analysis
6: FINANCIAL ANALYSIS Liquidity vs. solvency: static approach
Liquidity vs. solvency: dynamic approach
Financial leverage
Return on equity
Earnings per share
7: MANAGEMENT STRATEGIC INFORMATION Intangibles measurement
Balanced score card
Corporate social responsibility reporting
Integrated reporting
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