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Materia No Vigente |
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Disciplina asociada:Contabilidad Financiera y Administrativa |
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Escuela:
Por definir
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Departamento Académico:
Por definir
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Programas académicos: |
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Requisitos:(Haber Aprobado CF2006) |
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Equivalencia:CF2015 ; FZ00865 |
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Intención del curso en el contexto general del plan de estudios: |
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| Es un curso de nivel intermedio, donde se espera que los estudiantes analicen los estados financieros e información anexa de una empresa que cotiza en bolsa, con objeto de opinar respecto a su rentabilidad, salud financiera y correcta aplicación de los principios de contabilidad asimismo, aprendan y apliquen el reconocimiento de los efectos de la inflación sobre las cifras del Estado de Situación Financiera. | |||||
Objetivo general de la Unidad de Formación: |
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| Al finalizar este curso el estudiante realizará análisis contable – financieros donde identifique si los estados financieros se realizaron de acuerdo a Normas de Información Financiera y aplicará diversas herramientas y métodos para poder efectuar el análisis financiero de la empresa y opinar sobre la salud financiera y sobre las estrategias seguidas por la misma; asimismo, evaluará la calidad en la generación de las utilidades por acción, valuará el precio de la acción e identificará el impacto de la inflación en la información financiera. | |||||
Técnica didáctica sugerida: |
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| No especificado | |||||
Bibliografía sugerida: |
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LIBROS DE TEXTO: * Gerald I. White, Ashwinpaul C. Sondhi, Dov Fried, The Analysis and use of Financial Statements, 3rd. Edition, Wiley, Inglés, 978-0471375944 * Jan Williams, Sue Haka, Mark S Bettner, Joseph V Carcello, Financial & Managerial Accounting, 14th Edition, McGraw Hill, Inglés, 978-0-07-110121-9 * John J. Wild, Financial Statement Analysis, University of Wisconsin, ING, * MadisonK. R. Subramanyam, MP Equity Analysis and Valuation with eVal, University of Southern California, ING, * Ann Arbor. Richard Sloan, Quality Financial Reporting, University of Michigan, ING, * Marshall, David H., Accounting : what the numbers mean / David H. Marshall, Wayne W. McManus, Daniel F. Viele., 7th ed., Massachusetts : Boston : McGraw-Hill/Irwin, c2007., c2007., eng, 0073011215 LIBROS DE CONSULTA: * , Normas de información financiera (NIF) 2007 : incluye boletines y circulares de la Comisión de Principios de Contabilidad del IMCP., 2a ed., mx : México, D.F. : Instituto Mexicano de Contadores Públicos, 2007., spa, 970665271X * Stickney, Clyde P., 1944-, Financial reporting and statement analysis : a strategic perspective / Clyde P. Stickney, Paul R. Brown, James M. Wahlen, 5th ed., ohu : Mason, Ohio : Thomson/South-Western, c2004., eng, 032418638X, 0324201591 (book only) |
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Perfil del Profesor: |
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((520301)Licenciatura en Contabilidad y (520201)Maestría en Administración/Dirección de Negocios) ; (520301)Maestría en Contabilidad ; (520801)Maestría en Finanzas ; (520801)Doctorado en Finanzas CIP: 520301, 520201, 520801 |
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Discipline:Financial and Administrative Accounting |
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School:
Undefined
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Academic Department:
Undefined
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Programs: |
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Prerequisites:( CF2006) |
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Equivalences:CF2015 ; FZ00865 |
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Course intention within the general study plan context: |
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| It is an intermediate level course where it is expected that the students analyze the financial statements and added information of a business that works in stock markets, with the goal of stating an opinion on its profit, financial wealth and correct application of the accountancy principles, as well as learn and apply the recognition of the inflation effects on the figures of the Financial Situation State. | |||||
Course objective: |
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| By the end of this course, students will be able to conduct accounting and financial analysis to determine whether financial statements have been formulated in accordance with the Financial Information Standards. They will use diverse tools and methods to analyze a company’s finances and to form an opinion on its financial wealth and the strategies it has followed; furthermore, they will evaluate the quality of earnings per share, appraise the share price, and identify the impact of inflation on the financial information. | |||||
Teaching and learning tecnique: |
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| Not Specified | |||||
Suggested Bibliography: |
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TEXT BOOKS: * Gerald I. White, Ashwinpaul C. Sondhi, Dov Fried, The Analysis and use of Financial Statements, 3rd. Edition, Wiley, Inglés, 978-0471375944 * Jan Williams, Sue Haka, Mark S Bettner, Joseph V Carcello, Financial & Managerial Accounting, 14th Edition, McGraw Hill, Inglés, 978-0-07-110121-9 * John J. Wild, Financial Statement Analysis, University of Wisconsin, ING, * MadisonK. R. Subramanyam, MP Equity Analysis and Valuation with eVal, University of Southern California, ING, * Ann Arbor. Richard Sloan, Quality Financial Reporting, University of Michigan, ING, * Marshall, David H., Accounting : what the numbers mean / David H. Marshall, Wayne W. McManus, Daniel F. Viele., 7th ed., Massachusetts : Boston : McGraw-Hill/Irwin, c2007., c2007., eng, 0073011215 BOOKS FOR CONSULTATION: * , Normas de información financiera (NIF) 2007 : incluye boletines y circulares de la Comisión de Principios de Contabilidad del IMCP., 2a ed., mx : México, D.F. : Instituto Mexicano de Contadores Públicos, 2007., spa, 970665271X * Stickney, Clyde P., 1944-, Financial reporting and statement analysis : a strategic perspective / Clyde P. Stickney, Paul R. Brown, James M. Wahlen, 5th ed., ohu : Mason, Ohio : Thomson/South-Western, c2004., eng, 032418638X, 0324201591 (book only) |
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Academic credentials required to teach the course: |
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((520301)Bachelor in Accountancy and (520201)Master Degree in Business Administration/Management) and (520301)Master Degree in Accountancy and (520801)Master Degree in Finances and (520801)Doctoral Degree in Finances CIP: 520301, 520201, 520801 |
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