Teaching GuideTerm
Faculty of Economics and Business
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Grao en Economía
 Subjects
  Accounting
   Assessment
Methodologies Competencies Description Qualification
Objective test A4 B2 The final exam, covering both theoretical and practical issues, will be held on the date set by the Faculty. 30
Multiple-choice questions A4 B2 Mid-term multiple choice test. 10
Oral presentation A9 A10 A13 B2 B3 B4 Students are asked to present a case in the classroom. In marking this oral presentation the teacher will take into account how students have solved the case, the presentation in the classroom, and the answer to the questions formulated by the teacher and/or other students. 20
Practical test: A9 A12 B2 B3 C3 At the beginning of each of the sessions dedicated to discuss the exercises and cases, the teacher will ask students to solve a mini-written exercise, similar to those designed to be solved out of the classroom. This mini-exercise must be solved individually and in the time slot set by the teacher. By the end of the term the teacher will randomly select four of these written exercises to be marked. 40
 
Assessment comments

The proposed methodology seeks
two main objectives: i) to create incentives for the student to work on a
continuous basis along the term, and ii) to promote self-study strategies. With
this aim, the student is asked to:

a) On a weekly basis, solve the exercises and cases proposed by the teacher. Team work is highly recommended to discuss the
possible solutions. 

b) Prepare a case to be presented in the classroom. Students are asked to work in group and following the guidelines provided by the teacher, who will also set the date of presentation. 

c) Prepare, either individually or in
group, the questions designed by the teacher to be discussed in the classroom and to actively participate in the discussions held in the classroom and/or the virtual forum.
Both the strength of the arguments used and the ability to defend them in front
of the rest of the students are graded. The student can get up to 1 extra point
to be added to the mark obtained in the continuous evaluation. In the event a student, for whatever reason, cannot take one of the written continuous assessment tests (mid-term multiple choice test or practical tests), s/he will be graded zero in that test, but this grade can be substituted with the grade obtained by means of active participation in class. That is to say, out of the six elements taken into account in the continuous assessment (mid-term test, 4 practical tests and participation) the best six will be selected. The maximum final mark for the continuous evaluation, out of the oral presentation, is 5 points.

Part-time students. It is highly recommended that all students awarded part-time enrolment try to follow the classes regularly and take part in the continuous evaluation activities. When this is not possible, these students, and only these students, can take an exam designed to assess all the competences and content of the subject, instead of the different continuous assessment tests. This exam will be totally (or at least partially) oral and it will take place before the end of the term in a date on which all students in the same situation and teachers agree. The mark corresponding to this exam will be considered the continuous assessment mark for these students. Hence, they should take the final exam in the same date and conditions as the rest of students. Part-time students should contact the teacher before February, 28. 

As for the final exam, students
should take into account the agreements of the Executive Committee of the
Faculty of Economics and Business (6th July 2011). 

Absent qualification.
This qualification will be assigned, exclusively, to those students that had
participated in evaluation activities with a weighting lower than 20% of the
final qualification, independently of the mark obtained in these activities. 

Final exam.
It is forbidden to access the classroom where the exam is held with any machine
that allows communication with the outside and/or the saving of information. 

Evaluation in the July option.
The evaluation criteria used in the first option applies also in the July
option. 

Finally, in the case (and
just in the case) students are awarded with an extra evaluation option
("avaliación adiantada"), they should take an oral (or partially oral) exam which will be
designed to evaluate all competencies and contents of the course. 
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