TecnoCampus Foundation
eCampus
University Business
eCampus

What are you looking for?

General information

Subject type: Mandatory

Coordinator: Valeria Bernardo

Trimester: First term

Credits: 6

Teaching staff: 

Núria Masferrer Llabinés

Academic year: 2026

Teaching course: 3

Languages ​​of instruction

  • Catalan

Competencies / Learning Outcomes

Specific skills

  • Demostrar capacitat per comunicar de manera fluida en llengua espanyola, catalana i anglesa de forma oral i escrita en l'entorn de la logística i els negocis marítims

  • Identify the basic economic concepts, as well as the microeconomic and macroeconomic functioning of the markets

Presentation of the subject

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.

Contents

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

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

Activities and evaluation system

 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). 
  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.

 

Bibliography

Basic

AMAT, Oriol (2011) Analysis of Financial Statements 

Editorial Management 2000

MARTÍNEZ ABASCAL, Eduardo (2012). Finance for managers

McGraw-Hill

Complementary

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

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