First stepst to fincancial and balance analysis


First steps to financial and balance analysis. In this course, the student will learn the main concepts related to financial analysis of a company, knowing how the company's balance sheets are structured, understand each concept and how they are interpreted in the economic environment. We will introduce principal management concepts, how to build the main financial ratios and their interpretation.


9th to 20th of July de 2018 (Monday to Friday)


From 8.30 to 10.30


28 hours (20 in-class hours,  8  self-study hours )


Classroom 2 of the Sa Riera building

Credits ECTS: in process



During this course, the student will know how accounting represents an essential tool to obtain an approximation of the financial and equity position of any company. The registration of economic facts through financial analysis allows all interested parties to make decisions either as a form of investment, knowledge of sectors, or economic knowledge



  1. Introduction to the analysis of economic-financial statements
  2. Introduction to the analysis of economic-financial statements: General Accounting Plan
  3. Types of Companies.
  4. Structure of the financial-economic statements: balance
  5. Structure of the financial-economic statements: Profit and loss account.
  6. The structure of the economic-financial statements: the statement of changes in equity.
  7. Financial ratios: construction and interpretation.


  • The applied methodology requires the following procedures:
  • Theoretical lectures and practices carried out during the each class.
  • Practical business cases.
  • Final evaluation through a practical exam.


José López Davidson, part time professor UIB.

Opening lecture: Ignacio Del Rio Ezama, Senior Manager in KPMG Auditors. (to be confirmed)

David Roldan, Consultor in Timon investments


48 euros:

— UIB students (including those from UIB-specific programmes), PDI (professors) and PAS (administrative staff), research personnel from research institutes affiliated with the UIB, and UIB alumni.
— Students enrolled in official university study programmes at other universities and students in secondary education and VET programmes (must present a copy of their enrolment record from the current year), and students enrolled in foreign universities (must send documentation in Catalan, Spanish, or English, verifying that they are enrolled).

         Unemployed persons from Spain (must present a certificate of unemployment one month before the course begins).
— Retirees (must present a copy of the certificate or INSS resolution declaring their retirement or a copy of the page from their bank book showing the last INSS payment that was received).


Others: 69 euros.

Target Audiences

Aimed at students interested in learning and reviewing accounting topics and introduce their self’s in the analysis of balance and income statement. Understanding how a balance sheet is composed, what are the accounting operations of a balance sheet, construction of an income statement, main ratios and their interpretation.

No previous knowledge required.

Open to all university students.

Places available


The Cultural Activities Service reserves the right to cancel this course if the minimum number of participants is not met. As such, registering in the course does not mean that it will take place. We recommend that students in the DRAC programme and those travelling to the island not get a plane ticket until we confirm that the course will in fact take place.

To obtain the course certificate you must attend at least 80% of the classes and complete the required course work.