Teaching GuideTerm
Faculty of Economics and Business
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Grao en Economía
 Subjects
  Accounting
   Assessment
Methodologies Competencies Description Qualification
Multiple-choice questions A4 B2 Two multiple choice tests without previous notice. 20
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 (class or group tutorial), the teacher might 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 six of these written exercises to be marked. 60
 
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 one extra point
to be added to the mark obtained in the written tests held during the course, with the maximum of eight points. In the event a student, for whatever reason, cannot take one of the written continuous assessment tests (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 nine elements taken into account (two multiple choice tests, six practical tests and participation) the best eight will be selected. The maximum final mark for the continuous evaluation, out of the oral presentation, is eight points.

Evaluation in the July option and "evaluación adelantada". It will follow the same scheme as the first opportunity with the following remarks with respect to the recovery of continuous evaluation activities:

- Multiple choice tests and practical tests. The student must prepare the exercises and cases for all lessons (available in Moodle). The resolution of these cases requires a detailed review of the entire course. The work performed by the student will be assessed by means of a single exam, which will be partially or totally oral, to be performed on the date agreed with the students who choose this option, always within the exam period of the second opportunity or "evaluación adelantada", as appropriate. The aforementioned test may deal with the theoretical concepts discussed during the course or anyl of the practical cases proposed to students, or other similar ones, and the student must be able to explain her/his response.

- Project on analysis of financial statements. Once the qualification of the first opportunity is known, or once decided to opt for the advanced evaluation, the student should contact the teacher of the subject as soon as possible to be assigned the two companies on which his project will be concerned. The oral presentation of the project will take place on the date agreed between the teaching team of the subject and the students to be evaluated, always within the exam period of the second opportunity or advance evaluation, as appropriate. In the case of the July option, students who have completed and presented the project during the course may choose to maintain the mark obtained in that activity in the first opportunity.


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 be evaluated in the same way as students in the July option. Part-time students should contact the teacher before February, 28. 

Students who due to Covid 19 are unable to attend class. They will be evaluated in the same way as part-time students who are unable to attend class.

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. 

Conditions for the final exam. Access to the exam classroom with any device that allows communication with the outside and/or storage is prohibited.

Student Identification. The student must prove her/his identity in accordance with current regulations.
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