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Financial Analysis

Financial Analysis

Code	12699
Year	3
Semester	S1
ECTS Credits	6
Workload	TP(60H)
Scientific area	Management
Entry requirements	None.
Mode of delivery	Face-to-face
Learning outcomes	This UC is intended to teach the basics of financial analysis. Identify the users of financial analysis, the information needed and its sources; Describe the role of auditors as guarantors of the quality of accounting information; Prepare accounting information for financial analysis; Analyze the short-term liquidity of an organization from its financial statements; Analyze the overall solvency of an organization from its financial statements; Analyzing the Statement of Cash Flows; Analyze the profitability of a company from its financial statements; Calculate risk indicators from financial statements; Identify the singularities of financial analysis for consolidated financial statements.
Syllabus	1. Introduction to Financial Analysis 2. From Accountancy to Financial Analysis 3. The quality of information 4. Preparation for analysis 5. Analysis of short-term liquidity 6. Cash flow and analysis of the Statement of Cash Flows 7. Analysis of overall (long term) solvency 8. Profitability analysis 9. Risk analysis 10. Singularities of the analysis of consolidated financial statements
Main Bibliography	EASTON, P., McANALLY, M., SOMMERS, G., Financial Statement Analysis & Valuation, Cambridge, 6th edition, 2021 SUBRAMANYAM, K., WILD, J., Financial Statement Analysis, McGraw-Hill, 11th edition, 2013 FRIDSON, M., ALVAREZ, F., Financial Statement Analysis: A Practitioner’s Guide, Wiley, 4th edition, 2011 PEGUINHO, C., VIEIRA, E., NEIVA, J., FERNANDES, C., Análise Financeira: Teoria e Prática - Aplicação no âmbito do SNC, 5ª ed., Sílabo, 2019 QUEIRÓS, M., MOTA, C., RESENDE, M., PEREIRA, A., SILVA, E., Análise Financeira de Empresas, Quântica Editora, 2020
Language	Portuguese. Tutorial support is available in English.