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| IDENTIFYING DATA | 2023_24 | |||||||||||||||||||||
| Subject | ANALYSIS OF FINANCIAL STATEMENTS | Code | 00508101 | |||||||||||||||||||
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| Descriptors | Credit. | Type | Year | Period | ||||||||||||||||||
| 6 | Compulsory | CA | ||||||||||||||||||||
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| General description | The aim of this subject is to study the variety of techniques which can be applied to the accounting information in order to determine the situation and perspectives of the enterprise, a basic information for the users to make right economic decisions. | |||||||||||||||||||||
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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 |
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| C3 |
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| Contents |
| Topic | Sub-topic |
| Planning |
| Methodologies :: Tests | |||||||||
| Class hours | Hours outside the classroom | Total hours | |||||||
| Problem solving, classroom exercises | 15 | 55 | 70 | ||||||
| Lecture | 10 | 50 | 60 | ||||||
| Mixed tests | 1 | 0 | 1 | ||||||
| Practical tests | 4 | 15 | 19 | ||||||
| (*)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 | |
| Lecture |
| Personalized attention |
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| Assessment |
| Description | Qualification | ||
| Mixed tests | Supondrá el 20% de la calificación final | ||
| Practical tests | Supondrá el 60% de la calificación final | ||
| Other comments and second call | |||
| Sources of information |
| Access to Recommended Bibliography in the Catalog ULE |
| Basic |
, , ,
RIVERO ROMERO, J. y RIVERO MENÉNDEZ, Mª J. , Análisis de cuentas anuales, Ed. Edisofer, Madrid, 2002
GARRIDO MIRALLES, P. e ÍÑIGUEZ SÁNCHEZ, R. , Análisis de estados contables, Pirámide, Madrid, 2010
MARTÍNEZ GARCÍA, F.J. y SOMOHANO RODRÍGUEZ, F.M. , Análisis de estados contables. Comentarios y ejercicios, Pirámide, Madrid, 2002
LLORENTE OLIER, J.I. , Análisis de estados económico-financieros, Centro de estudios Financieros, Madrid, 2010
URÍAS VALIENTE, J., Análisis de estados financieros, McGraw-Hill/Interamericana S.A. , Madrid, 2000 (2ª edición)
MUÑOZ MERCHANTE, A. , Análisis de estados financieros. Ejercicios y Test, Ediciones Académicas, Madrid, 2009, (1ª edición)
MUÑOZ MERCHANTE, Á. , Análisis de estados financieros. Teoría y práctica, Ediciones Académicas, Madrid, 2009,(2ª edición)
BERNSTEIN, L.A, Análisis de estados financieros. Teoría, aplicación e interpretación, Ediciones S., Barcelona, 1993
GONZÁLEZ PASCUAL, J. , Análisis de la empresa a través de su información económico-financiera. Aplicaciones prácticas, Pirámide, Madrid, 2008 (2ª edición)
GONZÁLEZ PASCUAL, J. , Análisis de la empresa a través de su información económico-financiera. Fundamentos teóricos y aplicaciones, Pirámide, Madrid, 2008 (2ª edición)
• ROJO RAMÍREZ, A, Análisis económico-financiero de la empresa, Garceta Editorial, Madrid, 2011
PROFIT, Aplicación en Excel para el Análisis de Balances, Profit Editorial, Barcelona, 2008
BERNSTEIN, L.A., Fundamentos de análisis financieros, Irwin, Mexico,D.F., 1995 |
| Complementary | |
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| Subjects that it is recommended to have taken before | |||
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