Teaching GuideTerm Faculty of Economics and Business |
Grao en Administración e Dirección de Empresas |
Subjects |
Management Accountig |
Contents |
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Identifying Data | 2018/19 | |||||||||||||
Subject | Management Accountig | Code | 611G02032 | |||||||||||
Study programme |
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Descriptors | Cycle | Period | Year | Type | Credits | |||||||||
Graduate | 1st four-month period |
Fourth | Obligatory | 6 | ||||||||||
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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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