Publication in the Diário da República: Despacho nº 3393/2016 - 04/03/2016
5 ECTS; 2º Ano, 1º Semestre, 60,0 TP , Cód. 9152316.
Lecturer
- Pedro Augusto Santana Figueiredo (1)(2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
Not applicable.
Objectives
Students should be able to apply financial analysis in business: the analysis of financial stability, profitability and risk. Students are prepared to perform a detailed job of interpreting companies accounts and writing reports on each job performed
Program
1. Introduction: object and framework of Financial Analysis
2. Instruments base of Financial Analysis :
2.1. Accountability
2.2. Documents base of Financial Analysis
2.3. Preparation of accounting documents for Financial Analysis
2.4. The method of ratios
3. Financial soundness and financial stability
4. Efficiency and profitability :
4.1. The financial cycle of exploitation
4.2. Income statement analysis
4.3. Return on invested capital
4.4. Return on equity
5. The operational and financial risk
Evaluation Methodology
Intermediate Test (50%);
- Final test (50%)
Continuous assessment requires completion of all assessment tasks.
Bibliography
Teaching Method
Lectures supported by case studies.
Software used in class
Microsoft Office
