Método para la enseñanza de análisis financiero

Abstract

This article describes a practical theoretical method for the teaching of Financial Analysis to students of the School of Public Accounting of the Universidad La Gran Colombia, which was built with the idea of providing more tools, so that students could acquire knowledge, thus breaking , the paradigm of memorizing contents instead of understanding them, giving way to constructivist learning. The method used consists in carrying out the financial analysis of a company, using eight (8) steps. The first consists of the formation of work teams, where the student learns to work as a team. The second is directly related to the knowledge of all strategic information, which allows holistic knowledge of the company. The third, requires the knowledge of all financial information, such as financial statements, budgets, notes to the states, etc .; The fourth consists in the direct calculation of all the indicators selected for the exercise. The fifth, urges the student to investigate exogenous information that may affect the company's destinies at any given time. In the sixth, the student must support or explain the results obtained in the application of the ratios selected for their task. In the seventh step, the formulation of all the recommendations that are considered necessary for the improvement of the company's financial situation is requested and finally it is suggested to make periodic follow-ups to verify that the recommendations were duly applied. This methodology will allow students to have a more complete view of the subject and its own benefits to achieve a quality education and really meaningful learning. During the semester, they made use of higher order mental operations such as judging, inferring, deducing, investigating, selecting, systematizing, and others that allowed them to form more cognitive structures that, in short, achieved meaningful and constructive learning