FINANCIAL STATEMENTS ANALYSIS

Upon successful completion of this course, the student will acquire knowledge and skills thus given the opportunity to: • Know the basic indicators and how to use them. • Evaluate a company or a bank based on an analysis of ratios. The theory is based on selected chapters from the proposed literature. About the laboratory part of the course, each laboratory course includes a small theoretical part which provides the necessary theoretical background for understanding the operation of the indicators and methods of analysis described. The theoretical background of each exercise use and analysis of ratios commonly identified with the content of the theoretical part of the course, the few cases introduced new theoretical concepts, those analyzed in order to better understand the laboratory exercises. Upon successful completion of the laboratory course, the student should: • Understand the concepts of financial ratios. • Understand how the financial indicators. • understand how to achieve the business evaluation using ratios. • Uses the ratios in order to draw conclusions about the financial position of the company. • Work on the default models and mainly E. Altman to draw attention to the strong or not position the company and to propose financial solutions if necessary. • Edits the Dupont Analysis to show the great or not performance of the company. • Analyzes the liquidity ratios to anticipate difficult situations for business.

Objectives

The student with comprehensive theoretical training and acquiring specific knowledge and skills should be able to make: Internal and external audit in companies and organizations. Costing and budgeting assignment. Evaluation of investments. Preparation of financial analyses and assessments. Provide financial advice and preparing financial studies and surveys. Management of investment projects Financial monitoring. Laboratory Work. Autonomous Work.

Prerequisites

No prerequisites

Syllabus

Basic Financial Statements • Cash flows • Categories of financial Ratios • How to use Ratios • Limitations of the Analysis Ratios • The Breakeven Point • Analysis of DuPont • Model Z - Score • Evaluation of operations based on the ratios