Teaching GuideTerm
Faculty of Economics and Business
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Mestrado Universitario en Contabilidade Superior e Auditoría de Contas (2013)
 Subjects
  Special Sectors Accounting
   Assessment
Methodologies Competencies Description Qualification
Problem solving A1 A2 A5 A6 A7 A9 A12 C2 C3 C4 C9 C11 Resolution of practical exercises proposed in the classroom. 50
Mixed objective/subjective test A1 A2 A6 A7 A9 A12 B1 C2 C3 C4 C9 Theoretical-practical examination of the content of the subject. 50
 
Assessment comments

The continuous evaluation will represent 50% of the total grade. The remaining 50% will correspond to the grade of the test to be done on all the content of the subject in the period of official exams that follow the end of the classes of the semester

For evaluation purposes, the subject is divided into the following parts:

- Bank Accounting and insurance entities.
- Accounting topics of bankruptcy proceedings.
- Accounting of non-profit entities.
- Public accounting.

The weighting of each part, both in the continuous evaluation and in the final test, will correspond to the percentage of teaching hours of each part.

Without prejudice to other evaluation tests that can be performed continuously, for the continuous evaluation of each of the parties, the teacher may perform a final test, which will take place immediately after completing the delivery of the agenda for that part. Alternatively, a partial discharge examination may be scheduled at the end of the delivery of the first two parts of the subject.

On the July opportunity, the same criteria will apply. In this regard, the teacher may propose additional tasks that allow the student to improve the rating of their continuous assessment.

Students with recognition of part-time dedication and academic exemption of attendance exemption: Except for the dates approved in the Faculty Board, as far as the mixed test or exams is concerned, for the remaining tests, a specific calendar of dates compatible with their dedication will be agreed upon at the beginning of the course, which is why said students must contact with the teacher in the first ten days of the semester in which the subject is taught, in order to set the aforementioned calendar. The tests will have the same format as for full-time students.

In the event that the student is granted an opportunity for "advanced evaluation", and only in this case, to pass the subject, the student must pass a mixed oral and / or written test aimed at evaluating all competencies and content of the subject.

Qualification of not presented. Corresponds to students, when only participate in evaluation activities that have a weight of no more than 20% on the final qualification, regardless of the grade obtained.

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