106414 - FINANCIAL AND ACCOUNTING ANALYSIS

Subject type: Mandatory

Coordinator: Juan José Pons López

Trimester: First term

Credits: 6

Academic year: 2025

Teaching course: 4

• Spanish

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

Students can express themselves freely in Spanish, Catalan or English.

Assignments, exercises and exams can also be done in Spanish, Catalan or English.

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

This subject covers the main concepts of financial accounting and economic/financial analysis with a particular focus on companies in the video game sector.

The subject is designed and adapted for students in the last year of the degree in video game design and production and it is advisable to have basic knowledge of accounting and a good use of the Excel tool.

The main objective of the subject is to provide students with the necessary tools to be able to understand and interpret the accounting statements of companies in the video games sector and to be able to make an economic/financial analysis. As a complementary objective of the subject, students will learn to make the economic/financial plan of business projects focused on video games.

The teaching methodology is based on two types of sessions: (i) theoretical sessions where the concepts related to accounting and financial analysis are explained from the point of view of the video games sector and (ii) practical work sessions where the explained concepts are put to use for solving financial accounting exercises and problems, real case studies of the video game industry and for the development of the financial plan of the students' business projects.

SUBJECT 1. INTRODUCTION: The video game business

1. Companies, transactions and accounting information
2. Key concepts in financial accounting
3. The video game market. An inexhaustible demand?
4. The value chain of the video games sector. who is the boss

SUBJECT 2. THE ANNUAL ACCOUNTS: The basis of the accounting information

1. Introduction and general criteria
2. The Balance Sheet
3. The Profit and Loss Account
4. The Statement of Cash Flows
5. The Report and other accounting and financial reports

SUBJECT 3. FINANCIAL ANALYSIS: Mercury Steam vs Digital Legends

1. Analysis of liquidity, collections and payments and working capital
2. Analysis of capitalization, indebtedness and financial costs
3. Analysis of performance, profitability and operational efficiency
4. Analysis of self-financing and dividend policy
5. Valuation of companies in the video game sector

SUBJECT 4. FINANCIAL PLAN: Develop your business project in video games

1. Introduction and basic concepts
2. Investment plan
3. Projection of income and expenses
4. The treasury budget and the financing of the business project
5. Economic and financial analysis of the business project

Each student's grade will be calculated according to the following percentages:

A.1 Exercises, problems and group activities = 40%

A.2 Final group work = 20%

A.3 Final exam = 40%

Final grade = A1 · 0,4 + A2 · 0,2 + A3 · 0,4

General considerations:

It is the student's responsibility to avoid plagiarism in all forms. In the case of detecting plagiarism, regardless of its scope, 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. To average with the rest of the grades in the continuous assessment, the student must get at least a 4 in the final exam. If not, the student will have to take a make-up exam.

Recovery of the subject:

The recovery of the subject is based on a recovery exam where the theoretical content will be re-examined.

The grade of the practicals and the final work cannot be recovered since they are part of the continuous assessment activities of the subject.

In the make-up exam, the minimum mark to make the average is 4. If you pass the make-up and make an average with the continuous control marks, the maximum final mark for the subject will be 5.

It is important to note that a student who has a NP (not presented) in the final exam, does NOT have the right to retake.

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.

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

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.