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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
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.
Financial and Accounting Analysis is a compulsory fourth year subject Degree in Video Game Design and Production 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 a good use of the Excel tool.
This subject 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.
This subject has methodological and digital resources to make possible its continuity in non-contact mode in the case of being necessary for reasons related to the Covid-19. In this way, the achievement of the same knowledge and skills that are specified in this teaching plan will be ensured.
At the end of this course, students will be able to:
The subject uses the following work methodologies:
This course, due to the situation generated by the Covid-19, the subject will be taught in online teaching mode in the theory sessions, and in hybrid / rotational teaching mode in the practice sessions.
1. INTRODUCTION
PRACTICAL ACTIVITY: Business and accounting simulation
2. THE ANNUAL ACCOUNTS
PRACTICAL ACTIVITY: Exercises and problems
3. FINANCIAL ANALYSIS
PRACTICAL ACTIVITY: Comparative analysis DIGITAL LEGENDS and MERCURY STEAM.
4. FINANCIAL PLAN
PRACTICAL ACTIVITY: Business plan financial plan.
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The course consists mainly of theoretical sessions and practical sessions. During the theoretical sessions the teacher will present and explain the components of the course content and students will perform or participate in various activities to consolidate the understanding of the concepts explained by the teacher: readings of articles and various texts, capsules of informative videos, open discussions ideas, brainstorming sessions, presentations and exhibitions. In this course due to the situation generated by the Covid-19, evaluation activities with grade in the theoretical sessions will NOT be included.
During the practical sessions the students will carry out in teams three types of evaluative activities with note:
In addition, at the end of the course, each team must complete and present the final work of the subject. For the final work each team must carry out and present the financial plan of its own business project in the video game sector. Using the Excel template provided, each team will have to prepare and present the financial plan of a business project specific to the video game sector.
After completing the course, students must take the final exam of the subject individually. In the final exam students will have to perform an economic / financial analysis of a fictitious company based on their accounting statements.
This course, due to the situation generated by the Covid-19, the activities will be adapted. The adaptation will be as follows:
The evaluative learning activities described are directly related to the learning outcomes defined above.
Therefore, the evaluation plan of the subject is as follows:
In order to average with the rest of the marks, the student must take at least a 4 in the final exam. If this is not the case, the student will have to take a retake exam where the theoretical content will be re-examined (it will not be possible to retake a mark of the practices or the work).
In the retake exam, the minimum mark to make the average is also a 4. 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. 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.
Template in spreadsheet for the realization of the financial plan. AVAILABLE ON CAMPUS.
Deposit of Annual Accounts (2016). "Digital Legends, SL." Mercantile Registry of Barcelona. AVAILABLE ON CAMPUS.
Amat, O. (2008). "Economic-financial analysis". 20th edition, Gestion 2000.
Deposit of Annual Accounts (2016). "Mercury Steam, SL." Mercantile Registry of Tudela, Navarre. AVAILABLE ON CAMPUS.
Annual Report (2016). "Ubisoft Entertainment." https://www.ubisoft.com/en-US/company/investor_center/annual_report.aspx
Albelda, E. and Sierra, L. (2015). "Introduction to Financial Accounting. Basic Exercises." Pyramid.
Montero M. (2010). "SUBJECT 10. Financial analysis of the company". SlideShare. https://es.slideshare.net/martamonterobaeza/tema-10-anlisis-financiero
Montero M. (2010). “UNIT 11. Economic analysis. The profitability of the company. SlideShare. https://es.slideshare.net/martamonterobaeza/tema-11-rentabilidad
Amat, O. (2003). "Assumptions of analysis of financial statements. Exercises and resolved cases." Management 2000.
Montero M. (2010). "TOPIC 9. The patrimony and the accounts of the company". SlideShare. https://es.slideshare.net/martamonterobaeza/tema-9-patrimonio-y-cuentas-de-la-empresa
"Financial and economic analysis of the company." https://economiadelaempresa.files.wordpress.com/2011/04/unidad-10-anc3a1lisis-financiero-y-econc3b3mico-de-la-empresa.pdf
"TOPIC 10. Economic and financial analysis." http://malaga2.sagradocorazonmalaga.com/ArchivosColegios/esclavas/scorazonmalaga2/Archivos/Economia%202/TEMA%2010.doc