110025 - FINANCIAL ANALYSIS

Subject type: Mandatory

Coordinator: Maria Dolors Celma Benaiges

Trimester: First term

Credits: 6

Academic year: 2025

Teaching course: 3

• Catalan
• Spanish

Finance subject, in which the student will learn how to analyze the company's accounting statements and make an analysis of all the elements of investment and short-term financing, working capital management, company cash flows as well as business investment. Read and interpret the information that companies publish about their financial and economic situation. Know current economic/financial facts. Know how to use (apply) the instruments and indicators that allow analyzing, comparing and evaluating the annual accounts according to the needs of the interested agents. Learn to issue diagnoses and prepare analytical reports that help to know the past, understand the present and project the future of a company. 

The classroom (physical or virtual) is a safe space, free of sexist, racist, homophobic, transphobic and discriminatory attitudes, either 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 the prejudices of others.

Topic 1: The financial function of the company

1.1. Financial markets

1.2. Types of financial markets

1.3. Characteristics of financial markets

1.4. Financial management

1.5. The role of the CFO

1.6. Introduction to Blockchain

1.7 Evolution of Blockchain and Cryptocurrencies

Topic 2: Operational Finance

2.1. The balance sheet: Economic structure and financial structure

2.2. The income statement

2.3. Financial analysis tools: ratios

2.4. NOF

2.5. The Maneuvering Fund

Topic 3: Working capital management and liquidity

3.1. Short-term investment and financing

3.2. The business circulation

3.3. Financial forecast

Topic 4: Treasury management: Cash management

4.1. The treasury budget

4.2. Principles and objectives of cash management

4.3. Collection management

4.4. Payment management

4.5. Banking relations.

Topic 5: Business investment

5.1. The investment decision of a company.

5.2. Components of an investment project.

5.2.1. Investment budget

5.2.2. Funding budget

5.2.3. Income and expenditure forecasts.

5.3. Company culture and investment projects

5.4. Investment selection methods

5.4.1. Static methods

5.4.2. Dynamic methods

Topic 6: Business financing.

6.1. Short-term financing

6.2. Long-term financing

6.3. Self-financing

Conformity with REGULATION (EC) no 1071/2009 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of October 21, 2009

In accordance with REGULATION (EC) No. 1071/2009 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of October 21, 2009, which establishes the common rules relating to the conditions that must be met for the exercise of the profession of road transporter, this subject complies with the provisions of Annex I, within the list of subjects mentioned in Article 8, Section E: Elements of Commercial and Financial Management of the company, working and evaluating within it, the following contents:

E. Commercial and financial management of the company

The applicant must, in particular, in relation to the transport of goods and passengers by road:

1. know the legal and practical provisions on the use of checks, bills of exchange, promissory notes, credit cards and other means or forms of payment;
2. know the different forms of credit [bank credit, documentary credit, sureties, mortgages, financial leasing (leasing), leasing, factoring, etc.] and the corresponding charges and obligations;
3. know what a balance sheet is and how it is presented and be able to interpret it;
4. be able to read and interpret a scorecard;
5. be able to analyze the financial situation and profitability of the company, especially on the basis of financial ratios;
6. be able to prepare a budget;
7. know the cost elements of the company (fixed costs, variable costs, operating fund, depreciation, etc.) and be able to calculate them per vehicle, per kilometer, per trip or per ton;
8. be able to draw up an organizational chart of all the company's staff and organize work plans, etc.;
9. know the basics of market studies (marketing), sales promotion of transport services, the creation of client files, advertising, public relations, etc.;
10. know the different types of road transport insurance (liability, personal, property, luggage) and the corresponding guarantees and obligations;
11. know telematics applications in the road transport sector; in relation to the transport of goods by road:
12. be able to apply the rules corresponding to the invoicing of goods transport services by road and know the meaning and effects of the Incoterms;
13. know the different categories of transport assistants, their role, their functions and their status; in relation to the transport of passengers by road:
14. to be able to apply the rules relating to rates and the formation of prices in public and private passenger transport;
15. be able to apply the rules relating to the invoicing of passenger transport services by road.

 The student assessment will be based on three points or activities.

1. Resolution of the exercises presented on the virtual campus on the content of the subject in seminars (20% of the total grade). The minimum grade required to make an average will be 4,5.
2. Teamwork: analytical report of a real company, carried out in a team of 3 or 4 students (30% of the total mark). 
3. Final exam (50% of the total grade). The minimum grade required to make an average will be a 5.

There may be a test that replaces the performance of the exercises of a topic.

The recovery of the subject will only be done on 50% of the final mark corresponding to the mark of the final exam.

A student who has not applied for the first call CANNOT apply for recovery.

Any form of academic fraud will be sanctioned in accordance with the center's assessment regulations. If signs of fraud are detected, including the improper use of generative artificial intelligence tools, the subject's teaching staff may call the student for an individual interview with the aim of verifying their authorship.

AMAT, Oriol (2008). Understanding Accounting and Finance (part 3 and part 5)

Editorial Management 2000

AMAT, Oriol (2011) Analysis of Financial Statements 

Editorial Management 2000

AMAT, Oriol. (2013). Comprehensive analysis of companies. Barcelona. Profit

Carmen Ruiz Moya, Teresa Noguera Vidal and Mª Luz Esteve Crespo (2017). Financial Management. McGraw Hill

GONZÁLEZ, J. (2010). Analysis of the company through its economic-financial information

Theoretical foundations and applications. 3ª ed. Pyramid Editions

MARTÍNEZ ABASCAL, Eduardo (2012). Finance for managers

McGraw-Hill

RONCO VILADOT, Víctor, VALLEJO GONZÁLEZ, Carlos (2020). Cryptocurrencies for dummies

Publisher: CEAC

ISBN: ‎ 978-8432905926