General information

Subject type: Mandatory

Coordinator: Ana Beatriz Pérez Zapata

Trimester: First term

Credits: 6

Teaching staff: 

Pablo Migliorini

Teaching languages

  • Spanish

The language of the course is Spanish, as is most of the teaching material used. It will also work with teaching material in English.

Students will be able to express themselves freely in Spanish, Catalan or English.

The assignments and exercises can also be done in Spanish, Catalan or English.


Basic skills
  • B2_That students know how to apply their knowledge to their job or vocation in a professional way and have the skills they demonstrate by developing and defending arguments and solving problems within their area of ​​study


  • B3_Students have the ability to gather and interpret relevant data (usually within their area of ​​study), to make judgments that include reflection on relevant social, scientific or ethical issues


  • B4_That students can convey information, ideas, problems and solutions to both specialized and non-specialized audiences


Specific skills
  • V13. Apply business vision, marketing and sales, economic analysis and technical knowledge for video game production.

  • V14. Lead teams of designers, artists or developers to achieve the specified goals in the time allotted, in a structured manner according to the methodology established for project management.


(106414) FINANCIAL AND ACCOUNTING ANALYSIS is a compulsory subject of the fourth year Degree in Design and Production of Videogames that belongs to the subject of Production and Business.

The subject is designed and adapted for students in the final year of the degree in design and production of video games and must have basic knowledge of accounting and good use of the Excel tool. This course covers the main concepts of financial accounting and economic / financial analysis of companies. The main objective of the course is to provide students with the necessary tools to understand the accounting statements of companies and to perform an economic / financial analysis of them. As a complementary objective of the subject, students will learn to carry out the economic and financial plan of business projects in the video game sector.

The teaching methodology is based on two types of sessions: (i) theoretical sessions where the concepts related to accounting and financial analysis are explained and (ii) work sessions where the concepts explained for the resolution are put into use. of problems and for the development of the financial plan of business projects.






1.1 Companies, transactions and accounting / financial information.

1.2 Basic concepts of financial accounting.



2.1 Introduction and general criteria.

2.2. Balance Sheet.

2.3 Profit and loss account.

2.4 Statements of Cash Flows.

2.5 Report and other accounting and financial statements and reports.



3.1 Liquidity, Receipts and payments and working capital.

3.2 Analysis of capitalization, indebtedness and financial expenses.

3.3 Performance analysis, profitability and operational efficiency.

3.4 Self-financing analysis and dividend policy.

3.5 Valuation of companies, investments and business projects.



4.1 Introduction and basic concepts.

4.2 Investment Plan.

4.3 Revenue projection.

4.4 Expenditure budget.

4.5 The treasury budget and financial needs.

4.6 The financing of the business project.

4.7 Economic and financial analysis of the business project.

Evaluation system

The grade of each student will be calculated following the following percentages:

A.1 Group exercises to be done in class or at home = 25%

A.2 Final group work = 25%

A.3 Partial exam = 15%

A.4 Final exam = 35%

Final note = A1 · 0,25 + A2 · 0,25 + A3 · 0,15 + A4 · 0.35

General considerations:

It is the student's responsibility to avoid plagiarism in all its forms. In the case of detecting plagiarism, regardless of its extent, in some activity it will correspond to having a grade of 0. In addition, the professor will communicate the situation to the Department Management so that applicable measures can be taken in terms of disciplinary regime.

The final mark resulting from the calculation of the average between the practices, the final work and the final exam must be equal to or higher than 5 to pass the subject. In order to average with the rest of the marks, the student must take at least a 5 in the final exam. If not, the student will be required to take a resit exam. 

Recovery of the subject:

The recovery of the subject is based on a recovery exam where the theoretical content will be re-examined (perform the economic / financial analysis of a company based on its financial statements). The mark of the practices and of the final work will not be able to recover given that they form part of the activities of continuous evaluation of the asignatura.

In the resit exam, the minimum grade for the average is also a 5. In case of passing the retake, the maximum final grade of the subject will be 7.

It is important to note that one student who has a NP (not presented) a the final exam, DO NOT you have the right to perform the recovery.



Torvisco Manchón, Beatriz (2018). "Financial instruments: Financial assets and liabilities in the 2007 General Accounting Plan." (1st edition) Ediciones Pirámide.

Amat, Oriol (2008). "Economic-financial analysis." 20th edition. Management 2000. ISBN: 978-84-96612-94-5.

Muñoz Cabrera, Javier (2019). "Accounting Analysis". (1st edition) Publishing Elearnings SL ISBN: 978-84-17814-77-9.


Albelda, Esther and Sierra, Laura (2014). "Introduction to financial accounting. Basic exercises." Ediciones Pirámide.

Diéguez Soto, J. (2015). "Financial accounting. The General Accounting Plan". (1st edition). Pyramid Editions.