Temario de la asignatura
Estos bloques orientan el estudio. Adaptamos las clases al programa y al material que estés trabajando.
1
Financial-accounting review and reporting analysis
- Financial-accounting framework and statement overview
- Adjusting accounts and advanced reporting analysis
2
Revenue, expenses and receivables
- Revenue and expense recognition
- Long-term contracts, receivables and bad debt
3
Inventories and cost of goods sold
- Inventory accounting
- Effects on reporting and analysis
4
Long-term tangible and intangible assets
- Capitalising versus expensing costs
- Depreciation, asset sales and impairment
5
Liabilities and long-term debt
- Operating and financial liabilities
- Contingencies, debt and leasing
6
Equity operations and investments
- Share issues, repurchases and dividends
- Passive investments, significant influence and control
7
Statement of cash flows
- Operating, investing and financing flows
- Construction and cash-flow ratios
8
Financial ratios and company analysis
- Liquidity, leverage, utilisation, profitability and market ratios
- DuPont analysis, strategy and limitations of ratios