"Accounting Analysis" is a compulsory subject of 6 credits that is taken in the first four-month period of the 3rd year. The subject is aimed at analysing the economic-financial statements of the company in order to develop the ability to analyse, understand and interpret the economic-financial reality of a company based on the ability to analyse, understand and interpret the economic-financial reality of a company based on the information contained in the main financial statements.



Relationship with other subjects:



The Bachelor's Degree in Business Administration and Management is organised in five modules and "Accounting Analysis" subject is included in the second module (M02), in Business Fundamentals category. By area of knowledge, "Accounting Analysis" is one of the 6 subjects dedicated to the study of Accounting and Business Administration within the Department of Financial Economics I.

GENERIC COMPETENCES linked to Business Fundamentals (M02) of the Degree:

CM01 - Ability to apply the knowledge acquired to their work in any field related to business administration and management.

CM03 - Manage and administer a company or organisation, understanding its competitive and institutional position and identifying its strengths and weaknesses.

CM04 - Know how to integrate into any functional area of a company or organisation and perform with ease any management task entrusted to it.

CM05 - Prepare, issue and present any report with clarity and coherence on internal aspects and situations of the company and on specific situations.



TRANSVERSAL COMPETENCIES linked to Business Fundamentals (M02) of the Degree:

CM02 - Develop learning skills to acquire a high degree of autonomy.

CM06 - Ability to communicate fluently in writing and orally.

CM07 - Ability to work in a team, with responsibility and respect, initiative and leadership.

CM08 - Capacity for analytical thinking and critical reflection.



SPECIFIC COMPETENCES OF THE SUBJECT:

E1. Acquire advanced knowledge of accounting operations and their effect on the determination of the company's cash flows.

E2. Obtain an overview of the functioning of the accounting model and understand the structure and content of the basic financial information models for decision-making.

E3. Manage the main instruments for analysing the information contained in financial statements.

E4. Carry out diagnoses on the economic-financial situation of the company and assess the profitability obtained by the company.



LEARNING OUTCOMES:

- Understanding of the content of accounting and financial information derived from the economic activity carried out by the company.

- Analysis and interpretation of the annual accounts, with emphasis on the analysis of the economic-financial situation and the study of profitability.

- Understanding and handling of the techniques of analysis of financial statements for an accurate diagnosis of the business reality.

CONTENTS:

1) Objectives and instruments of accounting analysis.

a. Objectives.

b. Instruments.

c. Business structure and business cycles.

2) Short Cycle Analysis.

3) Liquidity analysis.

4) Analysis of financial stability.

5) Analysis of business profitability.



PART I - OBJECTIVES AND INSTRUMENTS OF ACCOUNTING ANALYSIS



TOPIC 1.-OBJECTIVES OF ACCOUNTING ANALYSIS

TOPIC 2.-INSTRUMENTS OF ACCOUNTING ANALYSIS

TOPIC 3.-BUSINESS STRUCTURE AND BUSINESS CYCLES



PART II - ANALYSIS OF THE SHORT CYCLE AND LIQUIDITY



TOPIC 4.- ANALYSIS OF THE VARIATION IN CIRCULATION

TOPIC 5.- STATEMENT OF CASH FLOWS

TOPIC 6.- ANALYSIS OF CASH FLOWS



PART III - ANALYSIS OF FINANCIAL STABILITY



TOPIC 7.- SHORT AND LONG TERM SOLVENCY EVALUATION



PART IV - ANALYSIS OF BUSINESS PROFITABILITY



TOPIC 8.-ANALYSIS OF BUSINESS PROFITABILITY

PRESENTIAL ACTIVITIES



The main face-to-face tasks for achieving the specific and transversal skills of the subject are master classes, classroom practices and classes in computer classrooms. In the master classes you work the theoretical part of the syllabus. In classroom practices and computer classrooms, through individual and collective work, students must solve practical questions related to the theoretical knowledge acquired in classes.



NON-PRESENTIAL ACTIVITIES



Students must dedicate non-contact hours to deepen the knowledge acquired through the face-to-face activities, as well as completing them through reading the recommended bibliography.



During the semester, students must carry out an accounting analysis of a company in groups of 3 to 4 people (a company that must be communicated to the teacher in advance so that he or she can give his or her approval). The work will be delivered in text format, in presentation format and in spreadsheet format. In addition, the company has to be presentad in class.

• Final Assessment System
• Tools and qualification percentages:
  • Written test to be taken (%): 70
  • Team projects (problem solving, project design)) (%): 30

CONTINUOUS EVALUATION SYSTEM:



Final exam is going to be 70% of the grade



Analysis and defense of the work in class: 30% of the grade.



FINAL EVALUATION SYSTEM:



Final exam: 80% of the grade.



Analysis: 20% of the grade.



To waive the ordinary call, it will be enough to not appear for the exam.

The evaluation of the subject of the extraordinary call will be carried out exclusively through the final exam, which will account for 100% of the grade, unless the student chooses to keep the teamwork grade (in whichcase, the exam will be weighted out of 8 points).



To waive the extraordinary call, it will be enough to not appear for the exam.

The material provided by the teacher during the course, as well as the recommended bibliography.

Basic bibliography

ANÁLISIS DE LA EMPRESA A TRAVÉS DE SU INFORMACIÓN ECONÓMICO-FINANCIERA. Julián González Pascual.

Ed. Pirámide. 2010.



ANÁLISIS DE ESTADOS FINANCIEROS: TEORÍA Y PRÁCTICA. Muñoz Merchante, Ángel. Ediciones Académicas. 2ª

Edición 2009.



ANÁLISIS DE ESTADOS FINANCIEROS: EJERCICIOS Y TEST. Muñoz Merchante, Ángel. Ediciones Académicas. 2009.

MEMENTO PRÁCTICO CONTABLE. Capítulo 22. "Análisis de Estados Contables." Ediciones Francis Lefebvre 2012.

In-depth bibliography

To be determined by the Professor in charge of this teaching.

Journals

To be determined by the Professor in charge of this teaching.

Web addresses

To be determined by the Professor in charge of this teaching.