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Teaching GuideTerm Faculty of Economics and Business |
| Grao en Administración e Dirección de Empresas |
 Subjects |
| Financial Operations Analysis |
| Contents |
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| Identifying Data | 2020/21 | |||||||||||||
| Subject | Financial Operations Analysis | Code | 611G02004 | |||||||||||
| Study programme |
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| Descriptors | Cycle | Period | Year | Type | Credits | |||||||||
| Graduate | 1st four-month period |
First | Basic training | 6 | ||||||||||
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| Topic | Sub-topic |
| Finance laws. General concepts | 1. Concept of economic good. 2. Economic activity and financial activity. 3. Concept of financial capital and graphic representation. 4. Financial projection: concept and classes. 5. Financial laws: concept, characteristics and properties. |
| Financial laws used in practice. | 1. Simple and compound capitalization. 2. Simple commercial and rational or mathematical discount. Commercial and rational compound discount. 3. Continuous capitalization. 4. Equivalent interest rates. |
| Financial operations | 1. Concept, classes and components. Financial balance. 2. Mathematical reserve or financial balance. Concept and methods of determination. 3. Actual costs and returns. 4. Practical applications. The APR concept. The effective cost and performance in the valuation rules of the General Accounting Plan. The Amortized Cost table according to the valuation rules of the General Accounting Plan. 5. Financial sum and unified capital. |
| Income valuation | 1. Concept, components and classes of income. 2. Valuation of income. General method and particular cases. 3. Practical applications. Obtaining the Net Present Value or Capital Value of an investment. Capital formation. |
| Loan operations | 1. Concept of loan. Typology of loans. 2. The financial balance in loan operations. 3. Amortization tables. Concept, classes and obtaining these according to the different typologies. 4. Financial value of a loan. 5. Commercial characteristics of the loans: the lack and early repayment. 6. The calculation of the effective cost for the lender, of the yield for the lender and of the APR and the CER second regulation of the Bank of Spain. |
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