2012_13
University
Rovira y Virgili
Educational guide 
Faculty of Economics and Business
A A 
 
 
Degree of Business Administration and Management (Terres de l'Ebre) (2009)
 Subjects
  ANALYSIS OF FINANCIAL STATEMENTS
   Learning outcomes
Type A Code Learning outcomes
 A2 Identifica els contextos on la informació econòmica-financera elaborada per les empreses, és part fonamental dels processos de presa de decisions empresarials.
Descriu els processos de normalització de la informació econòmica-financera d’àmbit nacional e internacional, i l’efecte d’aquestos sobre la qualitat de la informació empresarial.
Fa servir els instruments i procediments d’anàlisi dels estats comptables.
Recopila i discrimina informació rellevant per tal de descriure la garantía, la solvència i la rendibilitat d’una societat mercantil.
Utilitza els estats comptables d’una societat mercantil per descriure la seva situació financera i els seus fluxos d’efectiu.
Type B Code Learning outcomes
 B5 Participate actively and share information, knowledge and experience.
Finish the tasks assigned to them in the time allowed and with the resources available.
Take an interest in the importance of the group’s activity.
 B6 Use other media to support the message of their presentations.
Plan their communications: generate ideas, search for information, select and order the information, make schemes, determine the type of audience and the objectives of the communication, etc.
Analyze, appraise and respond to the questions they are asked during an oral presentation.
Draft documents with the appropriate format, content, structure, language accuracy and register, and illustrate concepts using the appropriate conventions: formats, titles, footnotes, captions, etc.
Prepare their presentations and use a variety of presentation strategies (audiovisual support, eye contact, voice, gesture, time, etc.).
Encourage their audiences to participate and ask constructive questions to stimulate dialogue.
Type C Code Learning outcomes
 C4 Produce grammatically correct oral texts.
Produce well structured, clear and effective oral texts.
Produce oral texts that are appropriate to the communicative situation.
Produce grammatically correct written texts
Produce well-structured, clear and rich written texts
Produce written texts that are appropriate to the communicative situation