TecnoCampus Foundation
eCampus
University Business
eCampus

What are you looking for?

General information

Subject type: Mandatory

Coordinator: Joan Triadó Aymerich

Trimester: First term

Credits: 6

Teaching staff: 

Vincent Luna Quintana

Teaching languages

  • Catalan

The subject will have exercises and cases in English.

Skills

Specific skills

  • CE20: Analyze and interpret the economic-financial statements of companies and foundations for decision-making.

Transversal competences

  • CT1: That the students know a third language, which will preferably be English, at an adequate level orally and in writing and in accordance with the needs of graduates in each degree.

  • CT2: That students have the ability to work as members of an interdisciplinary team either as another member, or performing management tasks in order to contribute to developing projects with pragmatism and a sense of responsibility, assuming commitments taking into account the available resources.

Description

Subject framed in the subject of financial economics. The course aims to introduce students to the basic concepts, principles and fundamentals of costing in the industrial company and the analysis of investments and financing plans. The first part of the course is dedicated to the study of financial accounting and cost accounting, analyzing its function within the company, and taking the opportunity to review the accounting cycle and related documentation. Next, the analysis of investments in situations with different degrees of uncertainty and risk is worked on, and the different sources for financing are analyzed. Finally, the structure and contents of the economic-financial plan are described and worked on.

 

Contents

Title content 1: Introduction to finance

Dedication: 9pm

sessions 2

Autonomous learning: 7am     

Description

  • Financial function and direction

  • Investment and financing

  • Accounting information: balance sheet, income statement, cash flow, working capital

  • Financial analysis: liquidity, indebtedness, turnover, profitability

  • Capital structure and costs

  • Accounting and accounting cycle

  • Support technologies

Related activities

Activity Partial Exam

 

 

Content title 2: Financial accounting

Dedication: 25 hours

Sessions: 11

Independent learning: 14pm  

Description

  • Accounting regulatory framework

  • Basic concepts of financial accounting

  • Financial statements

  • Economic-financial analysis

Related activities

Activity 1: Accounting problems

Activity 5: Investment Case Report and Presentation

Activity Partial Exam

Final Exam Activity

 

Content title 3: Analytical accounting

Dedication: 30pm

Sessions: 13Hr

Independent learning: 17hr

Description

  • Basic concepts of analytical accounting

  • Costing systems

  • The costs for decision making

  • Budget management

Related activities

Activity 2: Cost analysis problems

Activity Partial Exam

Final Exam Activity

 

Title content 4: Investment decisions

Dedication: 57 hours

sessions 12

Autonomous learning: 45am

Description

  • The investment process

  • Evaluation and selection of investment projects under conditions of certainty

  • Evaluation and selection of projects in risk conditions

  • Financial and productive investments

Related activities

Activity 4: Problems Selection of investment projects

Activity 5: Investment Case Report and Presentation

Activity Partial Exam

Final Exam Activity

 

Title content 5: Financing decisions

Dedication: 7pm

Session 2 Hr

Independent learning: 5 hours

Description

  • Internal sources of funding

  • External sources of funding

  • Analysis of financial statements

  • Cost of capital

Related activities

Activity 5: Investment Case Report and Presentation

Final Exam Activity

 

Title content 6: The economic-financial plan

Dedication: 22 hours

Session 1 Hr

Autonomous learning: 21 pm

Description

  • Taxation

  • Investment accounting.

  • Investment and financing plan

  • Costs, expenses and income. Profitability

  • Treasury plan

  • Pension balance sheet

  • Income statement

  • Economic and financial ratios

Related activities

Activity 3: Financing Plan Analysis

All activities must be presented. In case of non-presentation, you cannot take the final exam.

In case of Not Presented in the partial exam, this will have a grade of 0. 

Activity 3: Financial plan analysis is individual

Activity 5: The Report and Presentation of the Investment Selection Case is a group work.

The group will be formed by the teacher and will assign a specific case for each group (cannot choose). The Case description is in English/Spanish/Catalan.

 

 

Evaluation system

Qualification system (evaluation)

ACTIVITIES

PES discipline

EXAMS

60%

JOBS and Practices

40%

 

 

 

 

 

 

 

Activity 1: Finance problems 5%
Activity 2: Cost Analysis Problems 5%
Activity 3: Analysis of a Financial Plan 15%
Activity 4: Investment Selection Problems 5%
Activity 5 Report and Presentation Case of Seleccio Inversions 10%
Examen Partial Exam 20%
Examen Final Exam 40%

 

REFERENCES

Basic

Amat, O. (2008). Economic-financial analysis. 20th edition, Gestión 2000

Rocafot, A. & Ferrer, V. (2010). Cost accounting. Editorial Profit

Rodriguez Ariza, L. & López Pérez, MJ (2011). General accounting. Theory and practice. Pyramid

Suárez Suárez, AS (2014). Optimal Investment and Financing Decisions in the Company. 22ª ed., Pyramid, Madrid.

García Parra, M., Jordà Lloret, JM (2004) Financial direction. Polytechnic Classroom / Business Organization. UPC editions.

Complementary

Brealey, RA; SC Myers (2015). Principles of Corporate Finance. 9th ed., McGraw-Hill, Madrid.

Santibáñez, J .; Gómez-Bezares, J. (2014). New Case Studies of Investment and Financing. Editorial Desclee de Brouwer

UN Industrial Development Organization, UNIDO (1986) Manual for evaluation of industrial projects.

https://open.unido.org/api/documents/4788156/download/MANUAL%20FOR%20EVA

UN Industrial Development Organization, UNIDO (2018). Evaluation Manual

https://www.unido.org/sites/default/files/files/2018-04/Evaluation%20Manual%20e-book.pdf