| Center |
| Faculty of Economics |
| Departament |
| Accountancy |
| Lecturers in charge |
| Sin datos cargados |
| Met. Docent |
| Theory class attendance and participation in practical classes. Coordinator: Rafael Genis |
| Met. Avaluació |
| Final examination - - |
| Bibliografia |
| AMAT, O. (1994): Análisis de estados financieros. Fundamentos y aplicaciones, Gestión 2000, Barcelona. BANEGAS, R. y OTROS: (1998): Análisis por ratios de los estados financieros, Ed. Civitas, Madrid. BERNSTEIN, L.A. (1993): Análisis de estados financieros. Teoría, aplicación e interpretación (Tomos I y II), Ediciones S, Barcelona. |
| Continguts |
| OBJECTIVES: - The role of financial statement analysis for users' decision making. - Conventions and limitations of figures, as well as their impact on the interpretation of financial statements, from a national and international perspective. - In depth analysis techniques by means of ratios, reasons for their use. - To interpret the annual accounts of the companies, identifying the most successful aspects and the significant information for decision making. - Diagnosis of managerial situation, aimed to identify the causes of the current situation in order to make future predictions for rational economic decisions. PROGRAM: LESSON 1. MEASURABLE INFORMATION: USERS AND THEIR NEEDS LESSON 2. FINANCIAL STATEMENTS LESSON 3. ANALYSIS THROUGH USE OF RATIOS LESSON 4. ANALYSIS OF STRUCTURAL COMPOSITION LESSON 5. ANALYSIS OF THE SHORT TERM CYCLE. LESSON 6. ANALYSIS OF THE LONG TERM CYCLE.SELF-FINANCING LESSON 7. ANALYSIS OF RESULTS LESSON 8. ANALYSIS OF PROFITABILITY LESSON 9. THE ANALYSIS AND VALUATION OF COMPANIES For more information refer to the webpage of the Faculty of Economics (Studies, Programs) |