Study programme competencies |
Code
|
Study programme competences / results
|
A6 |
Economía e mercado de traballo. |
A10 |
Organización e dirección de empresas. |
A13 |
Transmitir e comunicarse por escrito e oralmente usando a terminoloxía e as técnicas adecuadas. |
A14 |
Seleccionar e xestionar información e documentación laboral. |
A19 |
Identificar as fontes de información económica e o seu contido. |
A25 |
Aplicar as distintas técnicas de avaliación e auditoría sociolaboral. |
A31 |
Aplicar os coñecementos á práctica. |
A34 |
Interrelacionar as distintas disciplinas que configuran as relacións laborais. |
A35 |
Análise crítico das decisións emanadas dos axentes que participan nas relacións laborais. |
B2 |
Capacidade de análise e síntese. |
B3 |
Capacidade de organización e planificación. |
B4 |
Capacidade de xestión da información. |
B6 |
Comportarse con ética e responsabilidade social como cidadán e como profesional. |
B7 |
Habilidades nas relacións interpersoais. |
B8 |
Razoamento crítico. |
B9 |
Traballo en equipos. |
B12 |
Motivación para a calidade. |
B13 |
Adaptación a novas situacións. |
B14 |
Aprendizaxe autónomo. |
C1 |
Expresarse correctamente, tanto de forma oral coma escrita, nas linguas oficiais da comunidade autónoma. |
C3 |
Utilizar as ferramentas básicas das tecnoloxías da información e as comunicacións (TIC) necesarias para o exercicio da súa profesión e para a aprendizaxe ao longo da súa vida. |
Learning aims |
Learning outcomes |
Study programme competences / results |
Through the accounting records analyze the situation and predictable evolution of a company |
A10 A19
|
B2
|
C3
|
Run reports based on financial information on companies, sectors and markets |
A6 A19
|
B4
|
|
Identify sources of relevant information in this field of study |
A19
|
B6 B8
|
|
To acquire the knowledge and tools for the financial planning of a company and the skills to communicate effectively |
A31
|
B9
|
|
To acquire the essential resources to develop and defend both a business plan as financial |
A35
|
B3 B9 B14
|
|
Acquire the skills to work in a team. |
|
B7 B9 B13
|
|
Detailed knowledge of the accounting standards and financial statements . |
A13
|
B2
|
|
Register for accounting and interpret any economic operation. |
A14
|
B2 B4
|
|
Prepare, interpret and present financial information, and especially for direction . |
A34
|
B2 B3 B4
|
C1
|
Management of planning, control, methods and tools in the field of accounting and finance |
A25
|
B2 B3 B4 B12
|
|
Knowledge and use of appropriate tools for the analysis of the business environment |
A19 A31
|
B2
|
|
Exhibition of relevant information to the public not expert in the financial field |
A19
|
B4
|
|
Contents |
Topic |
Sub-topic |
INTRODUCCIÓN |
. |
PART I: REVIEW ACCOUNTING |
1. The accounting standardization in Spain
2. Claims for commercial operation
3. inventories
4. The non-current assets in the financial
5. Financial Investments
6. Sources of funding themselves
7. Funding sources Axen
8. Income multiannual and provisions for contingencies and expenses
9. VAT and income tax |
PART II: INFORMATION FOR FINANCIAL ANALYSIS |
1. The balance
2. The account of profit and loss
3. The statement of changes in equity
4. the state of cash flow
5. The report and the management report
6. Information intermediate and segmented |
PART III : ANALYSIS THROUGH FINANCIAL INFORMATION |
1. The fund maneuver
2. The financial balance
3. ratios
4. The threshold of profitability
5. Yield economic and financial |
PART IV : FINANCE TO DIRECTORS |
1. Operational Finance
2. Structural Finance
3. The financial management control |
Planning |
Methodologies / tests |
Competencies / Results |
Teaching hours (in-person & virtual) |
Student’s personal work hours |
Total hours |
Guest lecture / keynote speech |
A6 A10 A14 A18 A19 A25 A31 A35 B1 B2 B3 B4 B5 B7 B13 C1 |
28 |
20 |
48 |
Problem solving |
A10 A13 A18 A19 A31 B1 B2 B3 B4 B6 B9 C1 |
24 |
22 |
46 |
Supervised projects |
A10 A18 A19 A31 B1 B2 B3 B4 B5 B7 B12 B14 C1 C3 |
10 |
20 |
30 |
Oral presentation |
A31 B2 B3 B4 C1 |
2 |
2 |
4 |
Objective test |
A10 A18 A19 A31 A34 B1 B2 B3 B4 B8 C1 |
2 |
18 |
20 |
|
Personalized attention |
|
2 |
0 |
2 |
|
(*)The information in the planning table is for guidance only and does not take into account the heterogeneity of the students. |
Methodologies |
Methodologies |
Description |
Guest lecture / keynote speech |
They explain the content that make the theoretical framework of the subject by oral presentation and the use of audiovisual media in order to further their learning. |
Problem solving |
Troubleshooting will address actual situations that involve the development and application of theoretical knowledge acquired by students in the master sessions. |
Supervised projects |
Will be performed by groups an economic-financial analysis of a real company, applying the knowledge gained in the course |
Oral presentation |
Oral presentation of supervised work done throughout the course by supporting audiovisual media . |
Objective test |
Making a final exam through a written test which will focus on theoretical aspects, practical or theoretical and practical corresponding to the themes developed in the keynote sessions. |
Personalized attention |
Methodologies
|
Guest lecture / keynote speech |
Problem solving |
Objective test |
Supervised projects |
|
Description |
Resolution of the issues raised by students in relation to the matter explained in class. |
|
Assessment |
Methodologies
|
Competencies / Results |
Description
|
Qualification
|
Problem solving |
A10 A13 A18 A19 A31 B1 B2 B3 B4 B6 B9 C1 |
Assessed the methodological rigor and use of resources and concepts explained in class |
20 |
Objective test |
A10 A18 A19 A31 A34 B1 B2 B3 B4 B8 C1 |
To pass the subject is essential that the student reaches 50% of the final exam . |
40 |
Supervised projects |
A10 A18 A19 A31 B1 B2 B3 B4 B5 B7 B12 B14 C1 C3 |
Performing groups an economic-financial analysis of a real company, applying the knowledge acquired in the subject . |
30 |
Oral presentation |
A31 B2 B3 B4 C1 |
Valued together narrative ability and defense of the arguments |
10 |
|
Assessment comments |
The assessment system will be made as provided in the preceding paragraph . This is through the resolution of problems (20 %), guided work ( 30 % ) , oral presentation (10 % ) and objective test (40 % ) . For the rest of qualifications can join the marks obtained in the examination , it is essential that the student reaches 50% of the final exam score .
At the July session held the objective test , it exceeded 50% in this written test, will be joined by the qualification obtained in the supervised works , oral presentations and case studies obtained during the course .
|
Sources of information |
Basic
|
(). . |
Cervera, M.; González, A.; Romano, J. (2008): "Contabilidad financiera (adaptada al nuevo PGC)" CEF, Madrid. Durbán, S.; Irimia, A.I.; Oliver, M.D.; Palacín, M.J. (2009): "Planificación financiera en la práctica empresarial" Pirámide, Madrid. Esteo, F. (2003): "Análisis de estados financieros, planificación y control", CEF, Madrid.
Gómez, A.; Alcaraz, F.; Rodríguez, P. (2009): "Supuestos de contabilidad para pymes" Pearson, Madrid.
González, J. (2011): "Análisis de la empresa a través de su información económico-financiera" Pirámide, Madrid, 4ª Ed.
Guajardo, G. (2014): "Contabilidad financiera" McGraw-Hill, México, 6ª Ed.
Hardford, J.; Berk, J.; DeMarzo, P. (2010): "Fundamentos de finanzas corporativas" Pearson, Madrid.
Horngren, C. T. (2010): "Contabilidad" Pearson, México.
Larrán, M. (Coord.) (2009): "Fundamentos de contabilidad financiera" Pirámide, Madrid.
Mascareñas, J. (2010): "Finanzas para directivos" Pearson, Madrid.
Muñoz Jiménez, J. (Coord.) (2008): "Contabilidad financiera" Pearson, Madrid.
Rivero, J. (2008): "Contabilidad Financiera", Edisofer, Madrid.
|
Complementary
|
|
Arnold, G. (2008): "Corporate Financial Management" Prentice Hall, Harlow, 4th Ed. Brealey, R.; Myers, S.; Allen, F. (2010): "Principios de Finanzas Corporativas" McGraw-Hill, 9ª Ed. Bonsón, E.; Cortijo, V.; Flores, F. (2009): Análisis de estados financieros. Fundamentos teóricos y casos prácticos" Pearson, Madrid. Losilla, M.F.; Moreno, A.; Rodríguez, F. (2011): "Prácticas de contabilidad financiera", Garceta, Madrid.
Martin, J.; Titman S. (2009): "Valoración. El arte y la ciencia de las decisiones de inversión corporativa" Pearson, Madrid.
Rivero, P. (2009): "Análisis de balances y estados complementarios" Pirámide, Madrid, 2ª Ed.
Rivero, P. (Coord.) (2012): "Análisis de balances y estados complementarios. Ejercicios resueltos y comentados" Pirámide, Madrid. |
Recommendations |
Subjects that it is recommended to have taken before |
Introduction to Economics/660G01002 | Business Administration/660G01003 | Business and Economics/660G01007 | Accounting /660G01026 |
|
Subjects that are recommended to be taken simultaneously |
|
Subjects that continue the syllabus |
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