Degree | Type | Year | Semester |
---|---|---|---|
2501572 Business Administration and Management | OB | 3 | 2 |
To make the most of the FINANCIAL STATEMENTS ANALYSIS AND ASSESSMENT subject it is advisable to have acquired previously the knowledge of the INTRODUCTION TO ACCOUNTING, FINANCIAL ACCOUNTING AND COST ACCOUNTING subjects. These subjects provide the accounting knowledge needed to understand the FINANCIAL STATEMENTS ANALYSIS AND ASSESSMENT contents in an easier way.
This is a mandatory 6 credit ECTS subject for the UAB degrees of Business Administration and Economics that is offered during the second semester of the third year.
Objectives:
The objective of this subject is to teach the main financial statements of the firms: balance sheet, income statement, annual report, statement of changes in equity and cash flows statement.
The teaching of analysis tools and techniques will allow the financial statements evaluation in order to make a diagnosis of the firms' past financial and economic situation (solvency and profitability). This also will help to understand the company's future evolution and to make decisions about the mentioned situation.
To achieve this objective the methodology will be focused on practices using real accounting statements, and based on a theoretical knowledge about the elemental accounting statements.
UNIT 1. INTRODUCTION. BASIC FINANCIAL STATEMENTS
UNIT 2. FINANCIAL STATEMENTS (I)
UNIT 3. FINANCIAL STATEMENTS (II)
UNIT 4. LIQUIDITY OR SHORT-TERM SOLVENCY
UNIT 5. LONG-TERM SOLVENCY
UNIT 6. PROFITABILITY
UNIT 7. MARKET INDICATORS
Teaching activities will be presencial, although the teaching methods can be modified depending on the indications of health authorities.
Theoretical classes: teacher's presentations using supporting material.
Practical classes: analysis and discussion of real cases. Exercises resolution and practical cases to reinforce and apply the theoretical knowledge, working individually or in group, always under the teacher's direction.
Tutorship: doubts resolution, monitoring of the assigned work and the prepared cases. Autonomous student's work: readings related to the matter, studying and preparation of diagrams, preparation of cases and exercises.
Evaluation tests and monitoring: written evaluations of the acquired knowledge.
Annotation: Within the schedule set by the centre or degree programme, 15 minutes of one class will be reserved for students to evaluate their lecturers and their courses or modules through questionnaires.
Title | Hours | ECTS | Learning Outcomes |
---|---|---|---|
Type: Directed | |||
Problem solving activities | 17 | 0.68 | 2, 3, 6, 15, 11, 12, 13, 20 |
theoretical classes | 32.5 | 1.3 | 3, 14, 6, 8, 9, 15, 10, 12, 13, 20, 17, 18, 22 |
Type: Supervised | |||
tutorial activities | 8 | 0.32 | 1, 4, 7, 16, 19, 21 |
Type: Autonomous | |||
assessment activities | 8 | 0.32 | 3, 1, 14, 7, 6, 8, 9, 15, 10, 12, 13, 16, 20, 17, 18, 19, 22 |
autonomous activities | 76.5 | 3.06 | 3, 1, 4, 14, 7, 6, 8, 9, 15, 10, 12, 13, 16, 17, 18, 19, 22, 21 |
A student will be considered as "Not evaluable" to the subject only if he did not assist to all the evaluation tests. In other words, if the student goes to any test he no longer will be able to be considered as "Not evaluable".
The dates of the evaluation activities (midterm exams, exercises in the classroom, assignments, ...) will be announced well in advance during the semester.
The date of the final exam is scheduled in the assessment calendar of the Faculty.
"The dates of evaluation activities cannot be modified, unless there is an exceptional and duly justified reason why an evaluation activity cannot be carried out. In this case, the degree coordinator will contact both the teaching staff and the affected student, and a new date will be scheduled within the same academic period to make up for the missed evaluation activity." Section 1 of Article 115. Calendar of evaluation activities (Academic Regulations UAB). Students of the Faculty of Economics and Business, who in accordance with the previous paragraph need to change an evaluation activity date must process the request by filling out an Application for exams' reschedule
https://eformularis.uab.cat/group/deganat_feie/application-for-exams-reschedule
Grade revision process
After all grading activities have ended, students will be informed of the date and way in which the course grades will be published. Students will be also be informed of the procedure, place, date and time of grade revision following University regulations.
Retake Process
"To be eligible to participate in the retake process, it is required for students to have been previously been evaluated forat least two thirds of the total evaluation activities of the subject." Section 3 of Article 112 ter. The recovery (UAB Academic Regulations). Additionally, it is required that the student to have achieved an average grade of the subject between 3.5 and 4.9.
The date of the retake exam will be posted in the calendar of evaluation activities of the Faculty. Students who take this exam and pass, will get a grade of 5 for the subject. If the student does not pass the retake, the grade will remain unchanged, and hence, student will fail the course.
In spite of other disciplinary measures deemed appropriate, and in accordance with current academic regulations, "in the case that the student makes any irregularity that could lead to a significant variation in the grade of an evaluation activity, it will be graded with a 0, regardless of the disciplinary process that can be instructed. In case of various irregularities occur in the evaluation of the same subject, the final grade of this subject will be 0". Section 10 of Article 116. Results of the evaluation. (UAB Academic Regulations).
Title | Weighting | Hours | ECTS | Learning Outcomes |
---|---|---|---|---|
deliverables | 10 % | 4 | 0.16 | 5, 2, 1, 4, 7, 11, 16, 19, 21 |
final exam | 50 % | 2 | 0.08 | 5, 2, 1, 4, 7, 11, 16, 19, 21 |
midterm exam 1 | 20 % | 1 | 0.04 | 3, 14, 6, 8, 9, 15, 10, 12, 13, 20, 17, 18, 22 |
midterm exam 2 | 20 % | 1 | 0.04 | 3, 14, 6, 8, 9, 15, 10, 12, 13, 20, 17, 18, 22 |
Subramanyam, K.R. (2013), "financial Statement Analysis". Irwin Accounting
Walker, J. (2009): Accounting in a nutshell. Edició 3rd ed. Electronic resource from "Biblioteca de Ciències Socials. UAB".
Complementary:
Múñoz Merchante, A; Ibáñez Jiménez, Eva (2017); Análisis de Estados Financieros
Advanced knowledge of use of excel and worksheets is required.