Universidad de Jaén

Typology and content of the financial statements. Analysis of the information contained in the financial statements.

Topic 1. The analysis of financial statements: concept, purpose and techniques .

1.1. Analysis of financial statements: Concept and purposes.

1.2. Aspects of the analysis of financial statements.

1.3. Accounting information. Conditions and limitations for the analysis.

1.4. Instruments and techniques applicable to the analysis of financial statements.

Topic 2. Accounting statements I: The conceptual framework of Accounting.

2.1. Accounting Information requirements and principles.

2.2 Annual Accounts elements.

 2.3 Standards commonly applicable to the balance sheet, notes, the income statement, the statement of   changes in equity and the statement of cash flow.

2.4. Generally Accepted Accounting Principles (SGAP).

2.5. Measurement Criteria (SGAP).

Topic 3. Financial statements II: The analysis of financial statements from the annual accounts .

3.1. Importance of the information collected in the different financial statements and in the Report.

3.2. The information contained in the Management Report and its usefulness for accounting analysis.

3.3. Functional arrangement of the Balance Sheet for accounting analysis.

3.4. Functional arrangement of the Income Statement for accounting analysis.

Topic 4. Financial analysis I.

4.1. The financial analysis: aspects.

4.2. The financial balance of the company.

4.3. Long-term economic and financial structures.

4.4. Clarifications on the concepts: Solvency and guarantee.

4.5. The limits of indebtedness: Financial leverage.

Topic 5. Financial analysis II.

5.1. Current investments of the company and its financing.

5.2. The turnover of current investments: the average collection period.

5.3. Determination of the optimal volume of current investment: the working capital.

5.4. The optimal economic and financial structures, in the short term.

Topic 6. Financial Analysis III: The analysis of the Statement of Cash Flows

6.1. Treasury analysis.

6.2. The statement of cash flows in the Spanish General Accounting Plan (SGAP)

6.3. Interpretation of the statement of cash flows.

6.4. Comparison of the concepts: generated resources and cash flows.

6.5. Alternative indicators to the result and to the treasury.

Topic 7. Economic analysis.

7.1. Economic analysis: Introduction.

7.2. Asset Profitability or Economic Profitability.

7.3. Ratios in the analysis of economic balance. 

7.4. Critical analysis: The usefulness of ratios in financial analysis.

7.5 . Key Performance Indicators (KPIs).
7.6. Operating leverage: Break-even point analysis.

Teaching will be carried out through the following activities:
- Theoretical and practical lectures in the group.
- Theoretical and practical class activities, both individual and in groups.
- Carrying out and presentation of individual and group work.

Students with special educational needs should contact the Student Attention Service (Servicio de Atención y Ayudas al Estudiante) in order to receive the appropriate academic support

With regard to the evaluation system, the following clarifications must be made:

1) The final mark will be calculated from the results achieved in both the theoretical and practical parts, taking into account that it will be necessary to obtain 4 points out of 10 in both parts in order to proceed to determine the final mark for the subject.

2) The final mark will be obtained, once the grades mentioned in the previous point have been passed (4 points out of 10 in both parts), taking into account that the relative weight of the theoretical part will be 30% and that of the practical part 70%, as mentioned in the section corresponding to the evaluation system.

3) In general, the evaluation instrument shall be the examination of theoretical and practical contents.

4) If the circumstances of the degree course and the group make it possible, and the teaching staff considers it feasible to the practical content may be assessed either by means of the aforementioned practical exam or by means of a paper by the student. The practical content may be assessed either by means of the aforementioned practical exam or by means of the completion and presentation of a paper by the student. If this is the case, once the student Once the student has opted for one of the two systems, he/she will not be able to apply for the other evaluation format.

5) Students who do not attend the exam will not be allowed to sit the exam and will be marked in the minutes as No-show.

6) Students who do not attend any of the three official exam sittings of each academic year will will use up one sitting, even if they have not attended any of the three official sittings.

Methodology:
No changes from the original syllabus.

Theoretical and practical classes:
a) If the capacity of the classroom is sufficient for all the students in the group, there will be 100%attendance.
b) If the classroom capacity is not enough, the attendance will be partial and rotating, estimated between25% to 50%, depending on the capacity of the classrooms in the established security conditions. In thenon-contact weeks the teaching will be online.
c) Before the beginning of the academic year, the level of attendance and, the establishment of rotatingshifts will be communicated to the students.
* Tutorials:
request of the students by email, subject forum with classification of topics and exercises forspecific questions, and by videoconference, by appointment.
Evaluation system:
In relation to not being able to establish a presentiality of 100% given the rules of hygienic-sanitaryconditions on the day and time in which the exam is dated in the different calls of the academic year, wewould apply the evaluation rules of the original guide.
In this case, replacing the final face-to-face exam with an online exam.
In this situation, the change in the evaluation system with respect to the original teaching guide will applyto both the ordinary call II and the extraordinary call II.
Resources and Infrastructures:
Telematics resources will be needed to follow teaching activities and conduct online assessments:
* The videoconference sessions will be carried out through Google Hangouts meet-uja
* PLATEA platform will be used. Thus, students must be registered.
* In the communications via email, the ICT accounts of the University of Jaén will be used.

Methodology:
* Theoretical and practical classes: by videoconference (Google Hangouts meet-uja), respecting theschedule.
* Additional documentation of the subject available in virtual teaching: powerpoint documents; videos,containing the explanations corresponding to the theoretical contents; pdf files with topic summaries;exercises proposed and exercises with solutions developed.
* Tutorials: at the request of the students by email, subject forum with classification of topics and exercisesfor specific questions, and by videoconference, by appointment.

* Deliveries of exercises and other evaluation activities, in virtual teaching.
Evaluation system:
* The change in the evaluation system with respect to the original teaching guide will apply to both theordinary call II and the extraordinary call II.
-Ordinary call II: continuous evaluation, as a generalized procedure, after the consultation and acceptanceof the students, and the adaptation of the teaching methodology.
-Extraordinary call II: online exam, in which theoretical and practical contents will be evaluated, usingtest questions, short questions and practical exercises.
Resources and Infrastructures:
Telematics resources will be needed to follow teaching activities and conduct online assessments:
* The videoconference sessions will be carried out through Google Hangouts meet-uja
* In a complementary way, the Ilias platform will be used. Thus, students must be registered.
* In the communications via email, the ICT accounts of the University of Jaén will be used.

Institution in charge of data processing: Universidad de Jaén, Campus Las Lagunillas, s/n, 23071 Jaén

Data Protection Delegate: dpo@ujaen.es

Purpose: In accordance with the Universities Law and other national and regional regulations in force, carrying out exams and assessment tests corresponding to the courses students are registered in. In order to avoid frauds while sitting the exam, the exam will be answered using a videoconference system, being able the academic staff of the University of Jaén to compare and contrast the image of the person who is answering the exam with the student's photographic files. Likewise, in order to provide the exam with evidential content for revisions or claims, in accordance with current regulation frameworks, the exam will be recorded and stored.

Legitimacy: compliance with legal obligations (Universities Law) and other national and regional regulations currently in force.

Addressees: service providers who are the owners of the platforms where the exams are carried out and with whom the University of Jaén has signed the corresponding data access contracts.

Storage periods: those established in current in force regulations. In the specific case of exam videoconference recordings, not before the examination records and transcripts are closed or the exam can still be reviewed or challenged.

Rights: you can exercise your right of access, amendment, cancellation, opposition, suppression, limitation and portability by sending a letter to the postal or electronic address indicated above. In the event that you consider that your rights have been violated, you may submit a complaint to the Andalusian Council for Transparency and Data Protection www.ctpdandalucia.es

Person in charge: Universidad de Jaén, Paraje Las Lagunillas, s/n; Tel.953 212121; www.ujaen.es

Data protection delegate (DPO): TELEFÓNICA, S.A.U. ; Email: dpo@ujaen.es

Procedure aim: To manage proper recordings of teaching sessions with the aim of facilitating learning process under a multimodal and/or online teaching

Period for record storage: Images will be kept during legal term according to regulations in force

Legitimacy: Data will be managed according to legal regulations (Organic Law 6/2001, December 21, on Universities) and given consent provided by selecting corresponding box in legal admission documents

Data recipients (transfers or assignments): Any person allowed to get access to every teaching modality

Rights: You may exercise your rights of access, rectification, cancellation, portability, limitation of processing, deletion or, where appropriate, opposition. To exercise these rights, you must submit a written request to the Information, Registration and Electronic Administration Service of the University of Jaen at the address above, or by e-mail to the address above. You must specify which of these rights you are requesting to be satisfied and, at the same time, you must attach a photocopy of your ID card or equivalent identification document. In case you act through a representative, legal or voluntary, you must also provide a document that proves this representation and identification. Likewise, if you consider that your right to personal data protection has been violated, you may file a complaint with the Andalusian Data Protection and Transparency Council www.ctpdandalucia.es