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Financial Statement Analysis
Tourism & Hospitality Management Program
Barcelona, Spain
Dates: early Jan 2026 - mid May 2026
Financial Statement Analysis
OVERVIEW
CEA CAPA Partner Institution: CEA CAPA Barcelona Center
Location: Barcelona, Spain
Primary Subject Area: Finance
Other Subject Area: Accounting
Instruction in: English
Course Code: FIN335BCN
Transcript Source: University of New Haven
Course Details: Level 300
Recommended Semester Credits: 3
Contact Hours: 45
Prerequisites: None; introductory courses in Finance or Accounting are advised
DESCRIPTION
This course provides an international perspective to the study of financial accounting by looking at the analysis and evaluation of financial reports. The main goal of this course is to learn how to analyze the financial performance of an organization through the use of published financial information.
In the first section of the course, students will be familiarized with the elements of financial statements including: Balance sheets, Income statements, the statement of cash-flows, the statements of retained earnings, and the notes to the financial statements. The second section of this course will then focus on international accounting differences between the US GAAP and the International Standards (IFRS) and the tendencies towards harmonization. During this section, the course will also deal with creative accounting as well as accounting manipulation and scandals.
In the third and final section of the course, students will carry out a financial ratio analysis to interpret financial statements. This analysis will allow students to both evaluate the performance of one business as well as analyze business opportunities from a financial standpoint.
This course will help students understand the complexities and purpose of financial accounting along with its limitations. The overall goal of this course is to equip students to better understand financial accounting concepts and approaches in relation to business in order to make sound financial management decisions.
Course activities are based on worksheets with exercises related to each topic studied in class. The course will also use current articles and videos from business newspapers and magazines to be discussed on a daily basis to motivate class discussion and participation.
*This course is cross listed with ACC335BCN
In the first section of the course, students will be familiarized with the elements of financial statements including: Balance sheets, Income statements, the statement of cash-flows, the statements of retained earnings, and the notes to the financial statements. The second section of this course will then focus on international accounting differences between the US GAAP and the International Standards (IFRS) and the tendencies towards harmonization. During this section, the course will also deal with creative accounting as well as accounting manipulation and scandals.
In the third and final section of the course, students will carry out a financial ratio analysis to interpret financial statements. This analysis will allow students to both evaluate the performance of one business as well as analyze business opportunities from a financial standpoint.
This course will help students understand the complexities and purpose of financial accounting along with its limitations. The overall goal of this course is to equip students to better understand financial accounting concepts and approaches in relation to business in order to make sound financial management decisions.
Course activities are based on worksheets with exercises related to each topic studied in class. The course will also use current articles and videos from business newspapers and magazines to be discussed on a daily basis to motivate class discussion and participation.
*This course is cross listed with ACC335BCN