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Teaching GuideTerm Faculty of Economics and Business |
| Grao en Ciencias Empresariais |
 Subjects |
| Financial Statements Analysis |
| Contents |
| Identifying Data | 2017/18 | |||||||||||||
| Subject | Financial Statements Analysis | Code | 650G01031 | |||||||||||
| Study programme |
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| Descriptors | Cycle | Period | Year | Type | Credits | |||||||||
| Graduate | 1st four-month period |
Fourth | Obligatoria | 6 | ||||||||||
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| Topic | Sub-topic |
| LESSON 1: ANNUAL ACCOUNTS IN THE SPANISH GENERAL ACCOUNTING PLAN: BALANCE SHEET AND INCOME STATEMENT | 1. Financial statements in the Spanish General Accounting Plan. 2. Financial statements under the International Accounting Standard 1 (IASB). 3. Balance Sheet and Income Statement, official formats. 4. Small and Medium Size Enterprises (SME): Balance Sheet and Income Statement, official formats. |
| LESSON 2: SPANISH STANDARDS FOR THE PREPARATION OF ANNUAL ACCOUNTS | 1.Merchant Code regulation 2. Companies Act and Official Merchant Register regulation 3. Spanish General Accounting Plan rules (Part III) |
| LESSON 3: STATEMENT OF CHANGES IN EQUITY | 1. Other Comprehensive Income 2. Statement of Changes in Equity. 3. Statement of Changes in Equity (SME). |
| LESSON 4. NOTES TO THE FINANCIAL STATEMENTS |
1. Explanatory notes (Normal format) 2. Explanatory notes (Abbreviated format) 3. Explanatory notes (SME format). 4. Note on taxation 5. Note on delayed payments |
| LESSON 5: STATEMENT OF CASH FLOWS | 1. Concept of financial flows and financial stock 2. Funds flow statements: historical evolution and usefulness. 3. Concept of cash and cash equivalents 4. Statement of cash flows: its structure 5. How to elaborate a statement of cash flow |
| LESSON 6: AN INTRODUCION TO FINANCIAL STATEMENT ANALYSIS: EQUITY ANALYSIS | 1. Objectives and focus 2. Financial reporting relevance and limitations 3. Analystical classification of a Balance Sheet 4. Analystical classification of a Profit and Loss Account. 5. Financial statement methodology and technical tools 6. Operating cycle and fixex structure. 7. Business cycle duration and its determination 8. Working Capital 8. Long term financing |
| LESSON 7: RESULTS ANALYSIS | 1.Composition and changes in results 2. Return on assets 3. Margin 4. Rotation |
| LESSON 8: FINANCIAL ANALYSIS | 1. Financial solvency 2. Financial leverage 3. Return on equity |
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