Financial Analysis II

Scholar Year: 2023/2024 - 1S

Courses

Head Teacher Responsability Paulo Manuel Monteiro Alexandre Head

Weekly workload Hours/week T TP P PL L TC E OT OT/PL TPL O S Type of classes 2 2 Lectures Type Teacher Classes Hours Theoretical Totals 1 2,00 Paulo Alexandre   2,00 Practices Totals 1 2,00 Paula Heliodoro   2,00

Teaching language

Portuguese

Intended learning outcomes (Knowledges, skills and competencies to be developed by the students)

To know and analyze the financial and monetary flows
• Know the concepts of profitability and business risk

• Know the financial instruments of treasury management and sources of short- and medium-term medium-term financing

• Basics of evaluating investment projects.

• Know and apply financial forecasting

Syllabus

1. Analysis of financial flows
1.1 Statement of cash flows - objectives and definition
1.2 Cash Flow - Additional Information
1.3 Ratio of the operating cycle to the financial flows

2. The importance of the cash flow statement for the management of

2.1 Methods of preparation of the statement of cash flows
2.2 Financial analysis documents and their interconnection
2.3 Economic and financial indicators based on the cash flow statement for financial analysis

3. Operating profitability and associated risk

3.1 Concept of profitability
3.2 Integrated analysis of profitability ratios
3.3 RCP - Dupont Analysis
3.4 Financial Leverage Effect
3.5 Business Risk (Economic, Financial and Global)

4. Treasury Management and Sources of short-term and medium-term long-term financing

4.1 Availability management
4.2 Customer management
4.3 Sources of short-term funding
4.4 Sources of medium- and long-term financing


5. Investment Projects and Decisions on Investments and Financing
5.1 Business plan
5.2 Evaluation of investment projects
5.2.1.1 Financing - Financial Plan
5.2.1.2 Update / Capitalization
5.2.1.3 Payback
5.2.1.4 Project Performance Map
5.2.1.5 VAL

6. evaluation of companies: concept and methodologies

Demonstration of the syllabus coherence with the UC intended learning outcomes

The chapter (s):
• 1 of 2 of the programmatic contents, aims to respond to the objectives "Knowing and analyzing the financial and monetary flows".
• 3 and 4 of the syllabus covers two objectives of UC: "to know the concepts of profitability and business risk" and "to know the financial instruments of treasury management and financial instruments for the short and medium term".
• 5 of the programmatic contents, aims to respond to the objectives "Basic concepts of evaluation of investment projects".
• 6 of the programmatic content, responds to the objective "evaluation of companies: concept and methodologies"

Teaching methodologies

• Theoretical classes: Use of expository method to introduce theoretical concepts; and the participatory method for reflection on the contents.

• Practical classes: Use of participatory method for analysis, discussion and resolution of exercises

Demonstration of the teaching methodologies coherence with the curricular unit's intended learning outcomes

• In the theoretical classes, the use of an expository method to introduce the theoretical concepts and the participatory method for reflection on the content, combined with the presentation and discussion of real Portuguese business cases, allows students to be taken to the topics addressed and involving them in the teaching-learning process and development of their reflective capacities, argumentation and critical analysis.
With the combination of these methods we want students to be able to frame the
Financial analysis in the organization, analysis of cash flows, Rendibility and Risk, short and medium term financial management instruments, have notions about project evaluation and assess the importance of Forecast in an organization.

• In the practical classes the use of the participatory method for analysis, discussion and resolution of exercises in class, as it allows students to acquire in a consolidated way the techniques they will use to discuss the Cash Flow Statement analysis (ratios and interpretation of cycles), risk management, treasury decisions and evaluation of investments.

• The tests will allow to evaluate if the concepts and their application in practical cases, were assimilated by the students and the proposed objectives reached.

Assessment methodologies and evidences

1) Continuous assessment

The assessment of knowledge consists of:

• Execution of two individual written tests (mandatory), on dates to designate:

- 1st Test - Minimum mark of 8 (eight values) and a weight of 50% in continuous assessment;

- 2nd Test -Notice of at least 10 (ten values) and a weight of 50% in continuous assessment:


Final grade (100%) = 0.50 x mark of the first test + 0.50 x mark of the second test

If the final mark of the continuous evaluation is less than 10 values, there will be no approval.
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2) Final evaluation

Normal Season | 1st season (intended for students who did not opt ​​for continuous assessment)

The evaluation of the normal time is constituted by:

* Final exam

If the exam grade is less than 10, there will be no approval.


3) Time of Resource | 2nd season (it is intended for students who did not or did not obtain use in the normal time or in the continuous evaluation)

The evaluation system is the same as in the final evaluation of the Normal Season. If the exam grade is less than 10, there will be no approval.



4) Special Season: (only for students who fulfill the special conditions of access)
The evaluation system is the same as in the Resource Period. If the exam grade is less than 10, there will be no approval.

Assement and Attendance registers

Main Bibliography