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Teaching GuideTerm Faculty of Economics and Business |
| Grao en Economía |
 Subjects |
| Accounting |
| Assessment |
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| Identifying Data | 2023/24 | |||||||||||||
| Subject | Accounting | Code | 611G01020 | |||||||||||
| Study programme |
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| Descriptors | Cycle | Period | Year | Type | Credits | |||||||||
| Graduate | 2nd four-month period |
Second | Obligatory | 6 | ||||||||||
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| Methodologies | Competencies | Description | Qualification |
| Oral presentation | A9 A10 A13 B2 B3 B4 C2 | 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 |
| Mixed objective/subjective test | A4 A9 A12 B2 B3 C3 | On the day and time marked by the center, a final exam will be held; it represents a global evaluation of the course. | 30 |
| Practical test: | A4 A9 A12 B2 B3 C3 | At the beginning of each of the sessions aimed at discussing exercises and practical cases, the teacher may present to the students a small exercise, similar to those proposed to be carried out outside the classroom. Students must solve this exercise individually in the time set by the teacher. At the end of the course, four of these tests will be randomly selected to be marked. | 40 |
| Objective test | A4 A9 A12 B2 B3 C3 | Throughout the course a mid-term test will be carried out without prior notice. | 10 |
| Assessment comments | |||
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The proposed methodology seeks 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) Attend to the academic events of interest for the course organised by the FEE. d) 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. Active participation in class and/or the virtual forum, joined to attendance to academic events (assessed via a short test), will allow students to get up to one extra point to be added to the mark obtained in the (continuous assessment) tests held during the course, with the maximum of five points. In the event a student, for whatever reason, cannot take the mid-term test or any of the practical tests, s/he will be graded zero in that test, but this mark can be substituted with the grade obtained by means of active participation in class and academic events. That is to say, out of the six elements taken into account (one mid-term test, four practical tests and participation) the best five will be selected. Substitute test of continuous evaluation activities Part-time students who are unable to attend classes and those who at the second opportunity do not wish to retain the continuous assessment mark obtained at the first opportunity, will be able to take a substitute test for the continuous assessment activities. This test will be totally or partially oral, will deal with any theoretical or practical aspect studied during the course and will represent 70% of the final grade. EVALUATION REGULATION a) Student Identification. The student must prove her/his identity in accordance with current regulations. b) 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. EVALUATION OPPORTUNITIES a) First opportunity: 70% continuous evaluation (as described in Section 7 of this guide) and 30% final exam. b) Second opportunity: 70% continuous evaluation and 30% final exam. As for the continuous evaluation, the student can opt for keeping the mark obtained during the term or take the substitute test of continuous evaluation activities described above. c) Early opportunity ("Oportunidade adiantada"): A single test will be carried out, totally or partially oral, aimed at evaluating all the contents and competences of the subject. The grade obtained in this test will represent 100% of the final mark. CONSEQUENCES OF FRAUD Please note that, in accordance with the Disciplinary Regulations of the UDC students, the fraudulent performance of the tests or evaluation activities, once verified, will directly imply the qualification of failure in the call in which it is committed: the student will be graded with "fail" (numerical grade 0) in the corresponding call of the academic year, whether the commission of the fault occurs at the first opportunity or at the second. To do this, its qualification will be modified in the first opportunity record, if necessary. |
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