structura afa

8/10/2019 Structura AFA

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SYLLABUS

2. Course description

2.1 The name of discipline Advanced Financial Reporting and Analysis

Course Code 13.0215ZI1.1-0002

2.2 Professor for the

course

Prof.univ.dr. Laura Obreja Brasoveanu

2.3 Professor for the

seminar

Prof.univ.dr. Laura Obreja Brasoveanu

2.4 Year of Study I 2.5

Semester

I 2.6 Type of the

evaluation

Exam 2.7 Type of the

course

Mandatory

3. Total estimated time (hours/semester of didactic activities)

3.1 Total number of teaching

hours per week

3 of which:

3.2 course

2

3.3 seminar/lab

activities

1

3.4 Total number of teaching

hours per semester (cf.curricula)

42 of which:

3.5 course

28

3.6 seminar/labactivities

14

Time allotment for individual study Hours

Study of the lecture notes, course support, bibliography 40

Additional documentation (in libraries, on electronic platforms, field documentation) 15

Preparation for seminar/ lab classes, homework, referrals, projects and essays 30

Tutorship 1

Evaluation 2

Other activities: Work on the projects assigned at the seminar 20

3.7 Total number of hours for

individual study108

3.8 Total number of hours per

semester (teaching hours and

individual study)

150

3. 9 Number of ECTS credits

allocated6

1. Program description

1.1 University Bucharest University of Economic Studies

1.2 Faculty Finance, Insurance, Banks and Stock Exchanges1.3 Department Finance

1.4 Field of study Finance

1.5 Study cycle Master

1.6 Program of study/ Qualification Financial management and investments

4. Pre-requisites (if necessary)

4.1 curriculum Financial Management, Capital Market, Capital Budgeting


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8. Content

8. 1 Course Teaching methods Remarks

Introductory course - Scope and principles of the 1 lecture It is

4.2 competences Current use of specific tools for Financial Management, Capital Market,

Capital Budgeting

5. Requirements ( if necessary )

5.1. regarding

course delivery Lectures take place in rooms with multimedia teaching equipment

5.2. regardingseminar delivery

Seminars take place in rooms with multimedia teaching equipment

6. Specific competencies acquired

Professional

c

ompetencies

C1 - The use of scientific concepts and methods in interdisciplinary areas

C2 - Integration of advanced concepts, theories and models specific to financial

management, financial analysis and business valuation

7. Objectives of the discipline (outcome of the acquired competencies)

7.1 General objective of

the discipline Advanced use of the principles, methods, techniques and

tools specific to financial management of the company in

connection with its financial strategy, investment ,

dividend and financing policy.

7.2 Specific objective of

the discipline

Experimental use of the principles, methods, techniques

and tools specific to financial management of the company Identification of the strategies for the financing,

investment, dividend policy.

Identification of the strengths and the weakness of

financial management in order to fundament a new strategy

of maintenance and development.

Considering the position of the financial analyst, the

analysis is focused on profit, stability, indebtness or other

financial aspects.

Innovative use of the methods and instruments for financial

analysis and planning.

Innovative use of the methods and instruments in order to

set up the financial decisions working capitalmanagement, investment, financing and dividend policy.


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financial management Active lecture,

permanent interaction

with the students.

The lectures are using

Power-Point support,

Excel support and

access to othermultimedia resources.

recommended

for the students

to previously

read the lecture

support material

in order to be

able to interactduring class.

Fundamental analysis versus technical analysis1,5 lectures Idem

Financial statement analysis1 lectures

Idem

Financial equilibrium analysis balance sheet1 lecture

Idem

Financial performance analysis the income

statement1 lecture Idem

Cash flow analysis cash flow statement, uses sources of cash 1 lectures Idem

Financial diagnostic of return; ratio analysis 2 lectures Idem

The cost of capital 1 lectures Idem

Financial diagnostic of risk 1 lectures Idem

Financial analysis long-term assets,

inventories, debt1 lectures Idem

Working capital management 0,5 lectures Idem

The effects of the dividend, financing and

investment policies on the value of the company2 lectures Idem

BibliographyCFA Financial Statement Analysis, Kaplan, Schweser, 2010

CFA Financial Reporting and Analysis, and Corporate Finance, Kaplan, Schweser, 2010

Dragota, V. si colectivul , Management financiar. Diagnosticul financiar al companiei, Economica,Bucuresti, 2012, Romnia

Higgins, R. , Analysis for Financial Management, McGraw Hill Companies, 2007

Neale, B.; McElroy, T. Business Finance, Prentice Hall, 2004Robinson, T.; Munter, P.; Grant, J. Financial Statement Analysis, Person Education, 2004

Stancu, I., Finante corporative cu Excel, Economica, 2012

8. 2 Seminar/lab activities Teaching methods Remarks

Fundamental analysisApplications

The applications are selected from the

course support material.

Technical analysisApplications



Financial statement

analysis Case study

Each project group works on their own

case study (the company that was chosen

for analysis)

Financial equilibrium

analysis balance sheetApplications

Case study






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for analysis)

Financial performance

analysis the income

statementApplications

Case study





for analysis) Cash flow analysis cash

flow statement, uses

sourses of cashApplications

Case study





for analysis)

Financial diagnostic of

return; ratio analysis Applications

Case study





for analysis) The cost of capital

Applications

Case study





for analysis)

Financial diagnostic of

risk Applications

Case study





for analysis)

Financial analysis long-

term assets, inventories,

debtApplications

Case study





for analysis)

Working capital

management Applications

Case study





for analysis)

The effects of the

dividend, financing and

investment policies on

the value of the company

Applications

Case study





for analysis)

BibliographyCFA Financial Statement Analysis, Kaplan, Schweser, 2010CFA Financial Reporting and Analysis, and Corporate Finance, Kaplan, Schweser, 2010


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Dragota, V. si colectivul , Management financiar. Diagnosticul financiar al companiei, Economica,

Bucuresti, 2012, Romnia

Higgins, R. , Analysis for Financial Management, McGraw Hill Companies, 2007Neale, B.; McElroy, T. Business Finance, Prentice Hall, 2004

Robinson, T.; Munter, P.; Grant, J. Financial Statement Analysis, Person Education, 2004Stancu, I., Finante corporative cu Excel, Economica, 2012

10. Evaluation

Type of activity 10.1 Evaluation criteria 10.2 Evaluation methods

10.3 Share

in the final

grade (%)

10.4 Course

Subjects including

problems that require theapplication of techniques

and tools of companys

financial planning and

interpretation of results

Written exam

80%

10.5. Seminar/lab

activities

Active attendance Record the frequency and quality

of interaction during the hours of

seminar.

5%

Homework and tests Record the frequency and quality

of the homework and the grades

for tests during the hours of

seminar.

5%

Group project (a project

group has to have

minimum two members

and maximum five

members)

Case study

10%

10.6 Minimum performance standard

Create a project representing the financial analysis of a company, using the balance sheet,

income statement and cash flow statement, interpreting the results, giving solutions for

solving the discovered financial problems.

Date of syllabusproposal

Signature of the professor for thecourse

Signature of the professor for theseminar

10.09.2013 Prof.univ.dr. Laura Obreja

Brasoveanu

Prof.univ.dr. Laura Obreja

Brasoveanu

Date of the approval in the

department

Signature of the Head of the department

12.09.2013 Conf. univ. dr. Lucian u

9. Corroborating the content of the discipline with the expectations of the epistemic

community, professional associations and representative employers within the field of the

program

Discussing the discipline contents with financial specialists, consultants and financial analysts.


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