| Center |
| Faculty of Economics |
| Departament |
| Accountancy |
| Lecturers in charge |
| Sin datos cargados |
| Met. Docent |
| Theory class attendance and acive participation in group work. It is important to attend throughout the whole course and to have completed all class work. Coordinator:D. Juan Cavadas |
| Met. Avaluació |
| Final examination and project work |
| Bibliografia |
| Esteo Sánchez, F. (1996): Análisis de estados financieros. Planificación y control. Centro de Estudios Financieros. González Pascual, J. (1993): Análisis de las empresas a través de su información económico-financiera. Editorial Pirámide. Urias Valiente, J. (1995): Análisis de estados financieros. McGaw Hill. Instituto de Contabilidad y Auditoría de Cuentas. Plan general de Contabilidad R.D. 1643/1990 de 20 de diciembre. Unión Europea. IV Directiva del Derecho de Sociedades relativa a las normas de valoración y presentación de las cuentas anuales de las sociedades de capital. |
| Continguts |
| The objectives pursued in this module will be: - To know the norms that regulate the presentation of accounting information in Spain. - To know in detail the financial information published by Spanish companies, as well as the way in which they present this information. - To separate the obligatory information from the voluntary and to analyze the causes for which companies present information not legally demanded. - Application of the main instruments for the analysis and interpretation of the annual accounts. - Complete analysis of the annual accounts published by some Spanish companies. - Writing of a final report on the economic-financial situation of the companies. PROGRAM: 1. METHODOLOGY OF ANALYSIS OF FINANCIAL STATES. 2. THE ANNUAL ACCOUNTS: THE BALANCE SHEET, PROFIT AND LOSS ACCOUNT. 3. ANALYSIS OF THE SHORT TERM FINANCIAL SITUATION. 4. ANALYSIS OF THE LONG TERM FINANCIAL SITUATION. 5. FINANCIAL STATES: THE STATE OF ORIGIN AND APPLICATION OF FUNDS. 6. THE STUDY OF THE COMPONENTS OF RESULTS. 7. THE EQUILIBRIUM POINT OF THE RESULTS. 8. THE STUDY OF PROFITABILITY. 9. ANALYSIS OF THE ANNUAL ACCOUNTS |