| Center |
| Faculty of Economics |
| Departament |
| Accountancy |
| Lecturers in charge |
| Sin datos cargados |
| Met. Docent |
| Attendance in theory classes 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 |
| The targets of this subject are: - To understand the role of financial statement analysis in users decision taking. - To know the conventions and limitations of accounting figures, and their impact on the interpretation of financial statements, from a national and international perspective. - In depth study of the ratio analysis techniques, the reasons for their use and constraints. - To interpret business annual accounts, identifying the most important aspects and significant information for the decision taking. - Posibilitar el diagnóstico de la situación empresarial, sobre la base de llegar a identificar las causas de la situación actual a fin de hacer una predicción sobre el futuro, que permita la toma de decisiones económicas racionales.To facilitate the diagnosis of the managerial situation, identifying the reasons for the current situation in order to make a prediction on the future, which allows the firm to take rational economic decisions. |