TecnoCampus Foundation
eCampus
University Business
eCampus

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General information

Subject type: Mandatory

Coordinator: Josep López Xarbau

Trimester: First term

Credits: 6

Teaching staff: 

Vincent Luna Quintana

Academic year: 2025

Teaching course: 3

Languages ​​of instruction

  • Catalan

The subject will have exercises and cases in English.

Competencies / Learning Outcomes

Specific skills

  • K20. Identify the objective and purpose of financial management.

  • K21. Identify and use support technologies for the evaluation and management of an investment.

  • S17. Analyze and evaluate the usual financial operations of companies or other economic entities.

  • S18. Interpret the accounting cycle and identify the different documents used in it.

  • S19. Design a commercial offer adapted to the needs of consumers.

  • S33. Apply their capacity for critical analysis, self-knowledge, emotional intelligence and their ability to learn to learn to resolve the situations they have to face within their personal or professional sphere.

  • S45. Select and identify the most truthful and relevant sources of information for each situation and area of specialization, as well as use information technologies to disseminate and create content.

  • C8. Carry out analyses and write technical reports on IT and management products and solutions.

  • C14. Make strategic decisions based on economic-financial terms in a company.

  • C15. Evaluate the viability of investment and financing projects in the industrial environment.

  • C21. Analyze information and make decisions based on enterprise resource planning systems.

  • C27. Evaluate and implement the necessary actions to correct possible deviations from what has been planned and effectively execute the assigned role within the team.

Presentation of the subject

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.

The classroom in which the subject is taught (physically or virtually) is a safe space, free of sexist, racist, homophobic, transphobic and discriminatory attitudes, whether towards students or teachers. We trust that together we can create a safe space where we can make mistakes and learn without having to suffer prejudice from others. 

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.

Class attendance of at least 80% is mandatory.

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

Activity 3: It consists of conducting research on what a financial plan is and what it consists of, it is an individual activity, and a presentation of a practical case will be made at the end of the quarter.

The evaluation of the analysis of the financial plan will be done taking into account; the level of detail of the document prepared, the bibliography consulted and referenced, and the level of detail of the practical case, demonstrating knowledge of the different concepts that have been explained throughout the course, and applying them to the case. The use of artificial intelligence is acceptable, but it is necessary to demonstrate the sources of information and the knowledge of the terms used.

Activities and evaluation system

Qualification system (evaluation)

ACTIVITIES

PES discipline

EXAMS

60 %

JOBS and Practices

40 %

 

 

 

 

 

 

 

Activity 1: Finance problems 5%
Activity 2: Cost Analysis Problems 15%
Activity 3: Analysis of a Financial Plan 15%
Activity 4: Investment Selection Problems 5%
     
Examen Partial Exam 20%
Examen Final Exam 40 %

Grades for individual activities, group work, and the follow-up test cannot be retrieved.

 

Important: 

Any form of academic fraud will be sanctioned in accordance with the regulations
evaluation of the center. In the event that signs of fraud are detected, including the improper use
of generative artificial intelligence tools, the subject's teachers will be able to
call the student for an individual interview with the aim of verifying
the authorship.

Bibliography

Basic

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

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

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.

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