Guías Docentes Electrónicas
1. General information
ECTS credits:
Academic year:
Main language:
Second language:
Use of additional languages:
English Friendly:
Web site:
Phone number
Office hours
Edificio Gil de Albornoz/3.15
969 179100
First semestre Wednesday from 13:00 to 15:00 h. and from 16:00 to 17:00 h. Thursday from 9:00 to 11:00 h. and from 13:00 to 14:00 h. Second semester Wednesday: from 16:00 h to 20:00 h. Thursday: from 13:00 h to 15:00 h

Lecturer: ANGELA SÁNCHEZ SÁNCHEZ - Group(s): 30 
Phone number
Office hours

2. Pre-Requisites

Previous requirements are not explicitly established to course the subject by a student, yet it is strongly recommended to have previous knowledge on Financial or General Accounting and Management Accounting.

3. Justification in the curriculum, relation to other subjects and to the profession

The Accounting Analysis subject is taught at the second four-month period within the Degree on Business Administration. The subject aims at providing the student with the basic instruments needed to properly undertake the management of the economic and financial situation of the business along with the interpretation of it. Through this subject, the student will apply the previous knowledge apprehended from other accounting subjects located in the first, second and first four-month period of the third course to analyze a business´s performance and financial and economic position.

This subject is closely related to others within the Degree, mainly Financial Mathematics, Business or Commercial Law, Public Finance (Hacienda Pública) and Taxation System. As a consequence, the Accounting Analysis subject is essential for the learning and comprehension of other multidisciplinary subjects within the Business Administration Degree and represents one of the pillars to gaining access to labor market by students.

4. Degree competences achieved in this course
Course competences
Code Description
E05 Develop the ability to analyze any information on the situation and possible development of a company and transform it into a business opportunity.
E09 Ability to carry out a financial evaluation of the different assets of a company at different points in time and at different levels of risk.
G03 Develop oral and written communication skills in order to prepare reports, research projects and business projects and defend them before any commission or group of professionals (specialised or non-specialised) in more than one language, by collecting relevant evidence and interpreting it appropriately so as to reach conclusions.
G04 Ability to use and develop information and communication technologies and to apply them to the corresponding business department by using specific programmes for these business areas.
G05 Capacity for teamwork, to lead, direct, plan and supervise multidisciplinary and multicultural teams in both national and international environments so as to create synergies which benefit organisations.
5. Objectives or Learning Outcomes
Course learning outcomes
Solve problems in a creative and innovative way.
Assume a social and ethical responsibility in decision making.
Know the regulations and accounting systems that lead to the obtaining, analysis and interpretation of external and internal information to the company for the decision making of the different agents interested in it, such as shareholders, managers, clients, employees or public administration.
Search for information, analysis, interpretation, synthesis and transmission.
Listen, negotiate, persuade and defend arguments orally or in writing.
Additional outcomes
Not established.
6. Units / Contents
  • Unit 1: The business`s objectives. Internal and external information
  • Unit 2: Methods and tools for the accounting analysis
  • Unit 3: Financial and equity analysis
  • Unit 4: Financial analysis: financial position on the short and long term and financial forecasts
  • Unit 5: Economic analysis: Profit and Loss Account, break-even point, economic situation and profitability
  • Unit 6: Productivity analysis
7. Activities, Units/Modules and Methodology
Training Activity Methodology Related Competences (only degrees before RD 822/2021) ECTS Hours As Com Description
Class Attendance (theory) [ON-SITE] Lectures E05 E09 1.33 33.25 N N The professor will expose the contents of the syllabus
Class Attendance (practical) [ON-SITE] Problem solving and exercises E05 E09 0.67 16.75 N N Exercises and case studies will be resolved and discussed in order to develop and clarify the theoretical concepts.
Workshops or seminars [ON-SITE] Workshops and Seminars E05 E09 0.1 2.5 Y N In depth seminars or workshops will be held in order to complement the syllabus.
Other off-site activity [OFF-SITE] Workshops and Seminars E05 E09 0.9 22.5 N N The students will work in groups or autonomously to prepare and make the most of the seminars and conferences attended.
Field work [ON-SITE] Other Methodologies E05 E09 G03 G04 G05 0.1 2.5 Y N Field works will be undertaken.
Other off-site activity [OFF-SITE] Other Methodologies E05 E09 G03 G04 G05 0.9 22.5 N N The students will work autonomously to prepare and make the most of the field work undertaken.
Other off-site activity [OFF-SITE] Combination of methods E05 E09 G03 G04 G05 1 25 N N The students will work autonomously to prepare and make the most of the theoretical lectures and the preparation and resolution of practices.
Final test [ON-SITE] Assessment tests E05 E09 G03 G04 G05 0.2 5 Y Y Final exam undertaken to assess the acquired knowledge in theory and practice.
Study and Exam Preparation [OFF-SITE] Self-study E05 E09 G03 G04 G05 0.8 20 N N The students will work autonomously to be prepared for the exams.
Total: 6 150
Total credits of in-class work: 2.4 Total class time hours: 60
Total credits of out of class work: 3.6 Total hours of out of class work: 90

As: Assessable training activity
Com: Training activity of compulsory overcoming (It will be essential to overcome both continuous and non-continuous assessment).

8. Evaluation criteria and Grading System
Evaluation System Continuous assessment Non-continuous evaluation * Description
Test 70.00% 100.00% The total mark depends on the realization of a final exam of theoretical and practical character, and/or memories.
Assessment of problem solving and/or case studies 30.00% 0.00% This mark is related to the assessment of the results of the field work and that from the seminar/workshop.
Total: 100.00% 100.00%  
According to art. 4 of the UCLM Student Evaluation Regulations, it must be provided to students who cannot regularly attend face-to-face training activities the passing of the subject, having the right (art. 12.2) to be globally graded, in 2 annual calls per subject , an ordinary and an extraordinary one (evaluating 100% of the competences).

Evaluation criteria for the final exam:
  • Continuous assessment:
    Evaluation criteria not defined
  • Non-continuous evaluation:
    Students who have not followed the continuous assessment will take the final test and compute 100% of the subject.

Specifications for the resit/retake exam:
In the extra-ordinary call, the student will keep the mark obtained from the evaluation activities that cannot be recovered by a final exam.
Specifications for the second resit / retake exam:
In the extra-ordinary call, the student will keep the mark obtained from the evaluation activities that cannot be recovered by a final exam.
9. Assignments, course calendar and important dates
Not related to the syllabus/contents
Hours hours
Class Attendance (theory) [PRESENCIAL][Lectures] 33.25
Class Attendance (practical) [PRESENCIAL][Problem solving and exercises] 16.75
Workshops or seminars [PRESENCIAL][Workshops and Seminars] 2.5
Other off-site activity [AUTÓNOMA][Workshops and Seminars] 22.5
Field work [PRESENCIAL][Other Methodologies] 2.5
Other off-site activity [AUTÓNOMA][Other Methodologies] 22.5
Other off-site activity [AUTÓNOMA][Combination of methods] 25
Final test [PRESENCIAL][Assessment tests] 5
Study and Exam Preparation [AUTÓNOMA][Self-study] 20

Global activity
Activities hours
10. Bibliography and Sources
Author(s) Title Book/Journal Citv Publishing house ISBN Year Description Link Catálogo biblioteca
Base de datos SABI Ficha de la biblioteca
Amat, Oriol Análisis de estados financieros: fundamentos y aplicaciones Gestión 2000 978-84-96612-96-9 2008 Ficha de la biblioteca
Banegas Ochovo, Regino Análisis por ratios de los estados contables financieros: (a Civitas 84-470-1020-1 1998 Ficha de la biblioteca
García Lorenzo, Ricardo Análisis de los estados contables en el nuevo PGC 2008 Esic 978-84-7356-587-5 2009 Ficha de la biblioteca
Garrido Miralles, Pascual. Análisis de los estados contables : elaboración e interpreta Pirámide, 978-84-368-2796-5 2012 Ficha de la biblioteca
González Pascual, Julián Análisis de la empresa a través de su información económico- Pirámide 978-84-368-2349-3 2010 Ficha de la biblioteca
Quesada Sánchez, F.J. Estados financieros: teoría y casos prácticos Pirámide 978-84-368-2305-9 2009 Ficha de la biblioteca
Rivero Torre, P.; Banegas Ochovos, R.; Sánchez-Mayoral García-Calvo, F.; Manzaneque Lizano,M. y Merino Madrid, E. Análisis de balances y estados complementarios: ejercicios r Pirámide 978-84-368-2644-9 2012 Ficha de la biblioteca
Rivero Torre, Pedro Análisis de balances y estados complementarios Pirámide 978-84-368-2306-6 2009 Ficha de la biblioteca

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