Teaching plan for the course unit

(Short version)


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General information


Course unit name: Introduction to Financial Management

Course unit code: 362655

Academic year: 2021-2022

Coordinator: Isabel Morillo Lopez

Department: Department of Economic, Financial and Actuarial Mathematics

Credits: 6

Single program: S



Estimated learning time

Total number of hours 150


Face-to-face and/or online activities



-  Lecture with practical component

Face-to-face and online



Supervised project


Independent learning




Learning objectives


Referring to knowledge

— Explain the concepts of financial operations and the balance between performance and consideration, and the theoretical foundations of financial mathematics.

— Recognise the implicit agreements when exchanging financial capital as part of a financial operation. That is, identify and describe the various financial schemes applicable (compound interest, simple interest, trade discount).

— Explain the concept of financial return and that of the calculation of financial return as instruments for analysing the financial balance of an operation.

— Describe and use the concepts and magnitudes that determine lending operations.

— Discuss the importance of accounting as an information system for making economic decisions.

— Identify the accounting regulations should be applied.

— Describe basic accounting concepts and methods used.

— Describe the content and structure of annual accounts, with special reference to the balance sheet and the profit and loss account.


Referring to abilities, skills

— Apply the different financial schemes (compound interest, simple interest and trade discount).

— Determine whether the performance and consideration in a financial operation is balanced.

— Calculate financial returns.

— Apply the knowledge acquired during the course to analyse some of the various financial, savings or investment products, that can be found in the financial market today and determine their parameters. In particular, determine their costs or profitability.

— Use both a calculator and spreadsheet with agility to perform the necessary operations to determine the value of different financial products.

— Classify the different elements that make up the set of annual accounts.

— Determine how the accounting information affects the company’s assets and results.

— Prepare a balance sheet and a profit and loss account from the accounts.

— Use accounting terminology appropriately both in writing and orally.

Teamwork skills:

    – Identify what it means to learn and understand the the personal process that learning involves.

    – Reformulate and adapt to a given context the objectives set by course lecturers.

    – Plan all activities by selecting procedures and exploiting all the resources offered.

    – Show initiative in gathering knowledge and seek information beyond the minimum references provided.

    – Reflect on the learning acquired and ask questions to open up new perspectives.

    – Compare knowledge with that of classmates and propose actions to advance understanding.



Teaching blocks


1. Introduction to financial mathematics

*  Lecturer: Isabel Morillo López

1.1. Introduction

1.1.1. Financial operations: definition, elements and classification
1.1.2. Operating and financial equilibrium
1.1.3. Financial sum

1.2. Financial schemes

1.2.1. Definition and classification
1.2.2. Simple interest
1.2.3. Compound interest

1.3. Financial returns

1.3.1. Definition and classification
1.3.2. Valuation
1.3.3. Constant return

1.4. Loans

1.4.1. Definition and classification
1.4.2. Loans with a single repayment of capital
1.4.3. Periodic repayment loans: French loans

2. Introduction to financial accounting

*  Lecturer: Josep Ramon Tell Baltą

2.1. Accounting as an information system

2.2. Study of a company’s assets and the balance sheet

2.3. The account and the operation of accounting system

2.4. Formal aspects of accounting representation and coordination

2.5. Laws governing accounting

2.6. Accounting and a company’s main business activity

2.7. The accounting cycle and annual accounts

2.8. Analysis of the information offered by the balance sheet and the profit and loss account





Reading and study resources

Consulteu la disponibilitat a CERCABIB


BADÍA, C. et al. Introducción a la matemática financiera. [Barcelona] : Universidad de Barcelona. Departamento de Matemática Económica, Financiera y Actuarial, 2005.  EnllaƧ

BADIA, C. et al. Matemàtica Financera. Anàlisi d’operacions de finançament. Barcelona: UB, 2015

https://cataleg.ub.edu/record=b2142386~S1*cat  EnllaƧ

BONILLA, M.; IVARS, A.; MOYA, I. Matemática de las operaciones financieras : teoría y práctica. Madrid : Thomson, cop. 2006.   EnllaƧ

GOXENS, M.A; LOSILLA, M.F.; OSES, J.; RODRIGUEZ, F.  Introducción a la Contabilidad Financiera. Madrid: Garceta, 2013

https://cataleg.ub.edu/record=b1979520~S1*cat  EnllaƧ

MORENO RUZ, A.; RODRÍGUEZ GARCÍA, F.; LOSILLA RAMÍREZ, M.F. Prácticas de contabilidad financiera. 2ª ed. Madrid: Garceta, 2013

https://cataleg.ub.edu/record=b2127573~S1*cat  EnllaƧ

MUÑOZ MERCHANTE, A. Introducción a la contabilidad. Madrid. Editorial Sanz y Torres, 2019

https://cataleg.ub.edu/record=b2311145~S1*cat  EnllaƧ

MUÑOZ MERCHANTE, A.  Prácticas de introducción a la contabilidad.  Madrid: Sanz y Torres, S.L., 2019

OMEÑACA GARCIA, J. Contabilidad general. Madrid. 2017. Deusto

https://cataleg.ub.edu/record=b2238430~S1*cat  EnllaƧ

OMEÑACA GARCIA, J. Supuestos prácticos de contabilidad financiera y de sociedades. Madrid. 2017. Deusto

https://cataleg.ub.edu/record=b2238539~S1*cat  EnllaƧ

LOSILLA, M. 277 ejercicios prácticos de contabilidad. 1er curso. Barcelona. Ediciones Librería Universitaria. 2019

https://cataleg.ub.edu/record=b2697616~S1*cat  EnllaƧ

Video, DVD and film

Curso interactivo de matemática financiera : introducción a la toma de decisiones financieras. Barcelona [etc.] : Edicions Universitat de Barcelona : McGraw-Hill/Interamericana de España, DL 1998.  EnllaƧ