Teaching plan for the course unit



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General information


Course unit name: Multinational Accounting

Course unit code: 573216

Academic year: 2021-2022

Coordinator: Jordi Morros Ribera

Department: Faculty of Economics and Business

Credits: 2,5

Single program: S



Estimated learning time

Total number of hours 62,5


Face-to-face and/or online activities



-  Lecture with practical component

Face-to-face and online



Supervised project


Independent learning




Competences to be gained during study


Capacity to apply the acquired knowledge to problem-solving in new or relatively unknown environments within broader (or multidisciplinary) contexts related to the field of study.


Capacity to analyse and interpret the economic and financial information generated by an international company in order to make well-considered decisions.


Capacity to plan and direct the financial and accounting organization of an international company or global group of companies, to ensure solvency and profitability.


Capacity to adopt a strategic, integrated approach to business problems and ability to address them effectively at an international level.


Capacity to acquire an advanced level of competence in the writing of scientific documents, specialized reports and research papers in which value judgements are formulated, complying with standard criteria for publication or for presentation to potential stakeholders or other interested parties at the global level.


Creative and entrepreneurial skills (capacity to conceive, design and manage projects, and to research and integrate new knowledge and approaches).


Capacity to integrate knowledge and tackle the complexity of formulating judgments based on incomplete or limited information, taking due consideration of the social and ethical responsibilities involved in applying knowledge and making judgments.





Learning objectives


Referring to knowledge

— Be able to analyse and interpret the financial information of companies and business groups through the use of appropriate concepts, techniques and tools.


— Generate useful information to make decisions based on financial statement analysis.


— Define types of assets both traditional and alternative. Explain the characteristics of equity, debt and derived tools.


Referring to abilities, skills

— Make forecasts about the economic and financial evolution of the company taking into account the environment in which its activity is carried out.


— Be able to diagnose the economic and financial situation of the company and to forecast its evolution, identifying the risks and weak points, as well as highlighting the strengths, taking into account the environment in which the company operates.



Teaching blocks


1. Accounting as an information system

1.1. What information facilitates accounting; Usefulness and characteristics

1.2. Accounting regulation; Spain, Europe and international standards

1.3. Worldwide accounting diversity

1.4. Accrual accounting

1.5. Problems in group accounting

1.6. Gender equality in the global accounting profession

2. Annual financial reporting, cash-flow statement and the new outcome of non-financial information

2.1. Discussion of balance sheet; Structure: investments vs debt and equity

2.2. Discussion of income statements

2.3. Discussion of cash-flow statements; Differences with other statements

2.4. Other relevant information: sustainability reporting and non-financial information

3. Economic and financial analysis

3.1. Business interpretation through financial statements; Advantages and obstacles

3.2. Analysis techniques; Ratios, trends, benchmarking

3.3. Key concepts: solvency, liquidity, activity, profitability

3.4. Projections and forecast of business evolution



Teaching methods and general organization


Classes follow a mixed methodology, combining the introduction of theoretical concepts by the lecturer, students’ active participation in discussions and other activities, and practical exercises completed throughout the course.

Classes are structured around the analysis of different examples, leading to the definition of the basic concepts and procedures, which are then applied to more complex examples. Thus, practical problem-solving exercises play a significant role in the achievement of the course objectives.

Practical exercises, which are to be completed independently and outside class hours, are designed to consolidate reflection on the concepts and the use of techniques explained in class.



Official assessment of learning outcomes


Continuous assessment is the recommended procedure to properly assess the learning outcomes for the subject. Students who wish to opt for single assessment must request this in writing before 30 October.

The final grade is calculated as follows:

• Class participation: multiple-choice tests via the Virtual Campus, participation in activities, attendance to regular sessions, etc. (15%).

• Presentation of an individual assignment on a case study of financial ratios applied to an existing entity (55%).

• Exam, to be completed individually (30%).

Repeat assessment follows the same criteria as single assessment.


Examination-based assessment

Single assessment consists of an examination with open-answer questions and the resolution of short cases and exercises.

Repeat assessment follows the same criteria as single assessment.



Reading and study resources

Consulteu la disponibilitat a CERCABIB


FOSTER, G. (1986): Financial Statement Analysis, Prentice Hall International Editions, New York.  

Catāleg UB  Enllaç

BERNSTEIN, L.; WILD, J. (1998): Financial Statement Analysis: theory, application and interpretation, Irwin/ Mc.GrawHill International, New York. 

Catāleg UB  Enllaç

PENMAN, S.H. (2010): Financial Statement Analysis and Security Valuation, Mc.Graw-Hill International Edition, New York. 

Catāleg UB  Enllaç

LESSAMBO, Felix I. Financial Statements : Analysis and Reporting. Palgrave Macmillan | 2018 - ISBN 978-3-319-99984-5 / https://doi.org/10.1007/978-3-319-99984-5

Versiķ en línia (2018)  Enllaç