Competencies and objectives
- Course context for academic year 2019-20
- Course content (verified by ANECA in official undergraduate and Master’s degrees)
- Learning outcomes (Training objectives)
- Specific objectives stated by the academic staff for academic year 2019-20
Course context for academic year 2019-20
The aim of the subject is to provide the theoretical knowledge and technical tools required to tackle the analysis of the financial capacity of the company, both in the short and the long-term.
To do this, we will focus first on the study of the Annual Accounts of the company, a public document that summarizes the events that have marked the evolution of the company during the accounting year.
Once known and understood these annual accounts, the next step will be deepen the technical tools that will help us get clear and comparable information of the company. From this information we can assess both the financial situation (ability to serve its debt) and the economic situation of the company (ability to generate profits).
Course content (verified by ANECA in official undergraduate and Master’s degrees)
General Competences (CG)
- CG4 : Apply professional criteria based on the use of technical instruments to analyse problems.
- CG6 : Obtain important information from the data that is impossible for non-professionals to recognise.
Specific Competences (CE)
- CE12 : Be able to use the appropriate tools for the analysis, diagnosis and solution of economic questions and problems.
Learning outcomes (Training objectives)
- To know how to asses the different assets and liabilities in company accounts (General Accounting Plan (PGC) and PGC for small and medium size businesses (Pymes)).
- To know and apply the accounting regulations applicable to annual accounts (General Accounting Plan (PGC) and PGC for small and medium size businesses (Pymes)).
- To be capable of performing the exhaustive information search process necessary to analyse of the position of a company.
- To be able to use the precise technical tools needed to produce a series of indicators on the financial position of a company and its results.
- Be able to write an analysis report on the financial position of a company and its results
Specific objectives stated by the academic staff for academic year 2019-20
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