Financial Analysis

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 2 4,00 Carla Picaró   4,00

Teaching language

Portuguese

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

• Frame the Financial Analysis in the organization and its importance for stakholders.
• Learn to select the necessary information to financial analysis jobs.
• notions about the financial equilibrium in the short, medium and long term.
• Analyze organizations under the concepts of liquidity, solvency, profitability.
• Interpret the key ratios and indicators.
• Issue an opinion on the economic and financial situation of an organization
• Prepare the treasury and financial budget.

Syllabus

1. Framework and Objectives
1.1. The Company and the organization
1.2. The concept of management, financial analysis and finantial function
1.3. The balance sheet as the source and application of funds
1.4. Select the relevant information to the Financial Analysis
1.5. Preparation and study of the Finantial balance sheet
1.6. The Income Statement by nature and by function.
1.7. The Cash Flow Statement
1.8. Finantial management – short, medium and long term

2. Financial Equilibrium
2.1. Basic concepts
2.2. working capital, working capital requirements and net cash
2.3. The financial equilibrium rule

3. Methodologies of analyses
3.1. Presentation of several methodologies dos analyses
3.2. Method of ratios
3.3. Other Indicators
3.3.1. Operational Leverage
3.3.2. Break-even Point of Sales and safety margin
3.3.3. Financial leverage
3.3.4. Others
3.4. The concept of "cash flow" and economic viability of a company.
3.5. Prepare the economic and financial report
3.6. Rating


4. Budgets
4.1. Treasury Budget
4.2. financial budget

Demonstration of the syllabus coherence with the UC intended learning outcomes

The chapter (s):
• 1 of the syllabus fits with the objectives "Framing the Financial Analysis in the organization and its importance for stakholders" and "Learn to select the necessary information to financial analysis jobs."
• 2 of the syllabus, fits with the objective "Notions about the financial equilibrium in the short, medium and long term".
• 3 of the syllabus fites with other three objectives, namely "Analyze organizations under the liquidity concepts, solvency, profitability," "Interpret key ratios and indicators" and "Issue opinion on the economic and financial situation of an organization".
• 4 of the syllabus, fites the purpose of "Prepare the treasury and financial budget".

Teaching methodologies

• Theoretical classes: Use of expository method for introducing theoretical concepts; and the participatory method for reflection on the contents.
• Practical classes: Use the participatory method for analysis, discussion and problem solving.

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

• In the theoretical classes, using expository method for introducing theoretical concepts and participatory method to reflect on the content and in conjunction with the presentation and discussion of real cases of Portuguese companies, we intend to captures students' attention to the issues addressed and involving them in the learning and development process of their reflective skills, reasoning and critical analysis. With the combination of these methods we intend that students are able to, frame the Financial Analysis in an organization and its importance for stakholders, identify which critical information is required to obtain in order to prepare an financial opinion of a company, understand the financial balance rules, analyze organizations under the concepts of liquidity, solvency, profitability and at the laste issue, formulate an opinion on the economic and financial situation of a company and also what is a budget.
• In the practical lessons, wu use the participatory method for analysis, discussion and problem solving in class, because it allows students to acquire in a consolidated basis, the techniques that will be used to discuss the financial stability of a company, use and interpret ratios and indicators to issue opinion on its financial balance, economic and financial situation and how it is performed its financial management. We also use the participatory method in purpose of studentes are able to prepare the treasury and financial budget.
• The written tests evaluate whether the concepts and their application in practical cases, were assimilated by the students and the goals achieved. Practical work and answers to theoretical question in classes, in continuous assessment, allows to evaluate whether the objectives for each topic are being assimilated by the students.

Assessment methodologies and evidences

The continuous assessment consists of:

• one individual written testsand individual work (mandatory) and online small questionary, on dates to be designated:

- 1st Test - Minimum grade of 7,5 values and a 45% weight in the continuous assessment;

- Individual written work - Minimum score of 10 values and a 45% weight in the continuous assessment:

• submit a writen response (by teams) to a several questions. This have a total weight of 10% in the continuous assessment;



Final Grade (100%) = 45% of the grade of the 1st Test + 45% of the grade of the Individual written work + 10% of small online questionary.

If the final grade of the continuous assessment is less than 10 values, there will not be approved.

2) Final assessment - written exams

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

The evaluation of the normal season consists of:

* Final written exam.

If the exam grade is less than 10 values, there will not be approved.


3) Appeal Season | 2nd season

The evaluation system is the same as in the final assessment of the Normal Season. If the exam grade is less than 10 values, there will not be approved.

4) Special Season: (only for students who have the access conditions)
The evaluation system is the same as the Normal Season . If the exam grade is less than 10 values, there will not be approved.

Attendance system

The frequency of theoretical and practical classes is mandatory requirement for students who opt for continuous assessment.
It is understood as a frequency, a minimum attendance of 2/3, of the total contact hours, excluding the evaluation moments.

Assement and Attendance registers

Main Bibliography