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Educational guide | |||||||||||||||||||||||||||||||||||||||
IDENTIFYING DATA | 2024_25 | |||||||||||||||||||||||||||||||||||||||
Subject | FINANCIAL STATEMENT ANALYSIS | Code | 00512025 | |||||||||||||||||||||||||||||||||||||
Study programme |
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Descriptors | Credit. | Type | Year | Period | ||||||||||||||||||||||||||||||||||||
6 | Compulsory | Third | Second |
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Language |
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Prerequisites | ||||||||||||||||||||||||||||||||||||||||
Department | DIREC.Y ECONOMIA DE LA EMPRESA |
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Coordinador |
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jfigm@unileon.es yfers@unileon.es |
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Lecturers |
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Web | http:// | |||||||||||||||||||||||||||||||||||||||
General description | Financial statements analysis is defined as the process of identifying financial strenghs and weakness of the firm by properly establishing relationship between the items of the balance sheet and the profit and loss account. There are various methods and techniques that are used in analyzing financial statements, such as comparative statements, common size percentages, fund analysis, trend analysis and ratios analysis. | |||||||||||||||||||||||||||||||||||||||
Tribunales de Revisión |
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Competencias |
Code | |
C2 | CMECES2 That students know how to apply their knowledge to their work or vocation in a professional manner and possess the skills that are usually demonstrated through the development and defense of arguments and the resolution of problems within their area of study. |
C3 | CMECES3 That students have the ability to gather and interpret relevant data (normally within their area of study) to make judgments that include reflection on relevant issues of a social, scientific or ethical nature. |
C4 | CMECES4 That students can transmit information, ideas, problems and solutions to both a specialised and non-specialised audience |
Learning aims |
Competences | |||
C2 |
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C3 |
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C3 |
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C4 |
Contents |
Topic | Sub-topic |
BLOCK I: FUNDAMENTALS OF FINANCIAL STATEMENT ANALYSIS | UNIT 1.- FUNDAMENTALS OF THE ANALYSIS OF FINANCIAL STATEMENTS 1.1. Business information 1.2. The financial statements of the companies 1.3. Analysis of business information 1.4. Financial Statement Analysis Users 1.5 Methodology of financial statements analysis 1.6. Traditional analysis techniques |
BLOCK II: EQUITY AND FINANCIAL ANALYSIS | UNIT 2.- EQUITY AND FINANCIAL ANALYSIS (I) 2.1. Objectives of financial analysis 2.2. Equity balances 2.2.1 Investment analysis 2.2.2 Financing analysis 2.3 Balance between assets and financing 2.4. Analysis of the internal capability to generate liquidity 2.5 Analysis of the statement of cash flows UNIT 3.- EQUITY AND FINANCIAL ANALYSIS (II) 3.1. Calculation and analysis of the operating cycle 3.2. Calculation and analysis of working capital 3.3. Financial analysis ratios 3.3.1 Analysis of short-term liquidity and solvency 3.3.2 Analysis of the financial structure and long-term solvency 3.3.3 Analysis of financial balance |
BLOCK III. ECONOMIC ANALYSIS | UNIT 4.- THE ECONOMIC ANALYSIS (I) 4.1. Objectives of the economic analysis 4.2 Vertical and horizontal analysis of the income statement 4.3 Cost analysis 4.3.1 Analysis of the variation in gross margin 4.3.2. Break-even and operating leverage analysis 4.4 Analysis of other cost categories UNIT 5.- THE ECONOMIC ANALYSIS (II) 5.1 Profitability analysis. Concept and types 5.2 Economic profitability 5.2.1 The profit margin 5.2.2 Asset turnover 5.3 Financial profitability |
Planning |
Methodologies :: Tests | |||||||||
Class hours | Hours outside the classroom | Total hours | |||||||
Problem solving, classroom exercises | 30 | 40 | 70 | ||||||
Assignments | 2 | 10 | 12 | ||||||
Lecture | 22 | 23 | 45 | ||||||
Objective multiple-choice tests | 2 | 7 | 9 | ||||||
Practical tests | 4 | 10 | 14 | ||||||
(*)The information in the planning table is for guidance only and does not take into account the heterogeneity of the students. |
Methodologies |
Description | |
Problem solving, classroom exercises | |
Assignments | |
Lecture |
Personalized attention |
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Assessment |
Description | Qualification | ||
Assignments | La resolución de ejercicios y la realización de los trabajos propuestos supondrá entre el 5% y el 10% de la nota de la asignatura | ||
Objective multiple-choice tests | Las pruebas objetivas de tipo test supondrán entre el 20% y el 30% de la nota final | ||
Practical tests | Las pruebas prácticas supondrán el 60% de la nota | ||
Other comments and second call | |||
Sources of information |
Access to Recommended Bibliography in the Catalog ULE |
Basic |
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Complementary |
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Recommendations |
Subjects that it is recommended to have taken before | |||
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