Karta przedmiotu

Economic and financial analysis

Some basic information about the module

Cycle of education:

2019/2020

The name of the faculty organization unit:

The faculty Mathematics and Applied Physics

The name of the field of study:

Mathematics

The area of study:

sciences

The profile of studing:

The level of study:

second degree study

Type of study:

full time

discipline specialities :

Applications of Mathematics in Economics

The degree after graduating from university:

master

The name of the module department :

Department of Enterprise, Management and Ecoinnovation

The code of the module:

1483

The module status:

mandatory for teaching programme Applications of Mathematics in Economics

The position in the studies teaching programme:

sem: 4 / W30 C30 / 4 ECTS / E

The language of the lecture:

Polish

The name of the coordinator:

Agata Warmińska, PhD, Eng.

office hours of the coordinator:

wtorek - 8:45 - 10:15 piątek - 7:00 - 8:30

The aim of studying and bibliography

The main aim of study:
Assessment of the property and financial situation of the company on the basis of a system of financial indicators.

The general information about the module:
Characteristics of the company's financial statements. A system of financial indicators used to assess individual areas of business operations.

Teaching materials:
Sprawozdania finansowe przedsiębiorstw.

Bibliography required to complete the module

Bibliography used during lectures
1	Pomykalska B., Pomykalski P.	Analiza finansowa przedsiębiorstwa: wskaźniki i decyzje w zarządzaniu	Wyd. Naukowe PWN, Warszawa.	2017
2	Wędzki D.	Analiza wskaźnikowa sprawozdania finansowego według polskiego prawa bilansowego.	Wolters Kluwer, Warszwa .	2015
3	Gabrusewicz W.	Analiza finansowa przedsiębiorstwa:teoria i zastosowanie.	Polskie Wydawnictwo Ekonomiczne, Warszawa.	2014
4	Gołębiowski G. (red.)	Analiza finansowa przedsiębiorstw.	Difin, Warszawa .	2016

Bibliography used during classes/laboratories/others
1	Bławat F. i in.	Analiza finansowa przedsiębiorstwa (cz. 2), Finansowanie, inwestycje, wartość, syntetyczna ocena kondycji finansowej	CeDeWu, Warszawa.	2017
2	Jantoń-Drozdowska E., Mikołajewicz-Woźniak A.	Analiza finansowa jako narzędzie zarządzania przedsiębiorstwem	Wyd. Naukowe UAM, Poznań.	2017
3	Nowak E.	Analiza sprawozdań finansowych	PWE, Warszawa.	2008
4	Gołębiowski G., Tłaczała A.	Analiza ekonomiczno-finansowa w ujęciu praktycznym	Difin, Warszawa .	2005
5	Sierpińska M., Jachna T.	Metody podejmowania decyzji finansowych. Analiza przykładów i przypadków	Wyd. Naukowe PWN, Warszawa.	2007

Bibliography to self-study
1	Sierpińska M., Jachna T.	Ocena przedsiębiorstw według standardów światowych	Wydawnictwo Naukowe PWN, Warszawa.	2007
2	Walczak M.	Analiza finansowa w zarządzaniu współczesnym przedsiębiorstwem	Difin, Warszawa.	2007

Basic requirements in category knowledge/skills/social competences

Formal requirements:
The student satisfies the formal requirements set out in the study regulations

Basic requirements in category knowledge:
Knowledge of the Accounting Act, rules for creating basic financial statement documents, legal provisions on the functioning of companies and the creation and distribution of capital in an enterprise.

Basic requirements in category skills:
Ability to understand the essence and elements of financial statements.

Basic requirements in category social competences:
Able to think and act independently, is prepared to independently improve skills.

Module outcomes

MEK	The student who completed the module	Types of classes / teaching methods leading to achieving a given outcome of teaching	Methods of verifying every mentioned outcome of teaching	Relationships with KEK	Relationships with PRK
MEK01	she/he knows the basic economic concepts.	lecture / informative lecture, problem exercises, didactic discussion / discussion	exam part written, performance observation	K-W04+ K-K01+	P7S-KK P7S-WG
MEK02	she/he knows the layout of the basic documents of financial statements: balance sheet, profit and loss account and cash flow statement	lecture; accounting exercises, problem exercises, case study, discussion	exam part written, performance observation	K-W04+ K-K04+	P7S-KO P7S-KR P7S-WG
MEK03	she/he knows the basic methods of financial analysis and is able to apply them in the basic scope	lecture; accounting exercises, problem exercises, case study, discussion	exam part written, performance observation	K-W04++ K-K02+ K-K03+	P7S-KK P7S-KO P7S-KR P7S-WG
MEK04	she/he has the ability to interpret research results	lecture; accounting exercises, problem exercises, case study, discussion	exam part written, performance observation	K-W04++ K-U16+	P7S-UU P7S-UW P7S-WG

The syllabus of the module

Sem.	TK	The content	realized in	MEK
4	TK01	Essence, subject and scope of research as well as methods of economic analysis in an enterprise. The role of financial analysis in the decision making process.	W01	MEK01
4	TK02	Initial analysis of the basic financial statement documents: initial vertical and horizontal balance sheet analysis and cash account analysis.	W02,C01,C02	MEK01 MEK02
4	TK03	Corporate financial liquidity management: the essence and methods of measuring (static and dynamic) financial liquidity.	W03,C03	MEK02 MEK03 MEK04
4	TK04	Net working capital in maintaining the company's financial liquidity.	W04,C04	MEK02 MEK03 MEK04
4	TK05	Analysis of management efficiency and determination of the business cycle in the enterprise.	W05, C05	MEK02 MEK03 MEK04
4	TK06	Enterprise debt and debt sustainability analysis.	W06, C06	MEK02 MEK03 MEK04
4	TK07	Analysis of profit and loss account and profitability of the company. Application of the Du Pont model in the causal analysis of return on equity.	W07, W08, C07, C08	MEK02 MEK03 MEK04
4	TK08	Break-even analysis.	W09, C09	MEK03 MEK04
4	TK09	The use of financial indicators to assess the value of the project (traditional and agile approach to project implementation).	W09, C09	MEK03 MEK04
4	TK10	Operational and financial leverage in shaping the profitability of the enterprise.	W10, C 10	MEK01 MEK04
4	TK11	Sustainable enterprise growth.	W11, C11	MEK01 MEK03
4	TK12	Business valuation.	W12, C12	MEK03 MEK04
4	TK13	Business mergers.	W13, C13	MEK01 MEK04
4	TK14	Methods for assessing the threat of bankruptcy - discriminant analysis.	W14, W15, C14, C15	MEK02 MEK03 MEK04

The student's effort

The type of classes	The work before classes	The participation in classes	The work after classes
Lecture (sem. 4)		contact hours: 30.00 hours/sem.	Studying the recommended bibliography: 10.00 hours/sem.
Class (sem. 4)	The preparation for a Class: 20.00 hours/sem.	contact hours: 30.00 hours/sem.
Advice (sem. 4)
Exam (sem. 4)	The preparation for an Exam: 15.00 hours/sem.	The written exam: 1.00 hours/sem.

The way of giving the component module grades and the final grade

The type of classes	The way of giving the final grade
Lecture	Obtaining a positive grade from the written exam.
Class	Admission to the exam is conditional on receiving a credit for classes based on the activity and level of current preparation for classes.
The final grade

Sample problems

Required during the exam/when receiving the credit
(-)

Realized during classes/laboratories/projects
(-)

Others
(-)

Can a student use any teaching aids during the exam/when receiving the credit : no

The contents of the module are associated with the research profile no