Identifying Data

2017/18

Subject (*)

Contabilidade e Finanzas

Code

730211510

Study programme

Enxeñeiro Industrial

Descriptors

Cycle

Period

Year

Type

Credits

First and Second Cycle

1st four-month period

Fifth

Optativa

Language

Spanish

Galician

Teaching method

Face-to-face

Prerequisites

Department

Economía

Coordinador

E-mail

Lecturers

E-mail

Web

http://www.udc.es

General description

Proporcionar el conocimiento de los principios y elementos básicos de la contabilidad, el Plan General Contable y las Cuentas Anuales, y los esquemas de financiación más usuales en la empresa.

Study programme competencies

Code	Study programme competences
B1	Aprender a aprender.
B2	Resolver problemas de forma efectiva.
B10	Actitude orientada á análise.
B16	Fixar obxectivos e tomar decisións.
C7	Asumir como profesional e cidadán a importancia da aprendizaxe ao longo da vida.

Learning aims

Learning outcomes	Study programme competences
At the end of the course the student will know how to read and interpret the financial statements of the company. Also you will have the knowledge and skills to perform financial accounting analysis in the company, as well as to assess the financial needs of investment in productive assets and costs.		B1 B2 B10 B16	C7

Contents

Topic	Sub-topic
Accounting. Initial concepts.
The General Accounting Plan.
The balance sheet.
The profit and loss account.
The other annual accounts.
Financial Statement Analysis.
The efficient use of corporate resources.
The Funding.

Planning

Methodologies / tests	Competencies	Ordinary class hours	Student’s personal work hours	Total hours
Mixed objective/subjective test	B1 B2 B10 B16 C7	20	2	22
Problem solving	B2 B10 B16	14	0	14
Supervised projects	B2 B10 C7	0	13	13

Personalized attention		1	0	1

(*)The information in the planning table is for guidance only and does not take into account the heterogeneity of the students.

Methodologies

Methodologies	Description
Mixed objective/subjective test	Proba consistente en avaliar os coñecementos teóricos adquiridos, e a súa aplicación práctica nun caso práctico.
Problem solving	Resolución de casos empresariais, de forma individual.
Supervised projects	Realización de análises contables e económico financeiros de casos empresariais completos.

Personalized attention

Methodologies

Problem solving

Supervised projects

Description

Atenderase aos alumnos de forma individualizada.

Assessment

Methodologies	Competencies	Description	Qualification
Mixed objective/subjective test	B1 B2 B10 B16 C7	Consta dunha parte teórica e unha parte práctica. A proba mixta avalíase de 0 a 10 puntos: 5 puntos correspóndense coa avaliación dos coñecementos teóricos adquiridos polo alumno. 5 puntos correspóndense coa resolución da parte práctica.	70
Problem solving	B2 B10 B16	Avalíase a capacidade do alumno de aplicar os coñecementos adquiridos á resolución de problemas da empresa.	5
Supervised projects	B2 B10 C7	Avalíase a capacidade do alumno de realizar unha análise económica, contable e financeiro completo da empresa.	25

Assessment comments

Sources of information

Basic	Jesús Urías Valiente (). Análisis de Estados Financieros. Mc Graw Hill Angel Saez Torrecilla (2001). Casos Prácticos de Contabilidad General. Mc Graw Hill Rey Pombo, José (2008). Contabilidad General. Editorial Paraninfo Pereira Ballarín (). Contabilidad para Dirección. eunsa Martín, José Luis (2011). Finanzas para todos. LID 2010

Complementary	Jose Rivero (). Análisis de Estados Financieros. Trivium

Recommendations

Subjects that it is recommended to have taken before

Subjects that are recommended to be taken simultaneously

Subjects that continue the syllabus

Other comments

(*)The teaching guide is the document in which the URV publishes the information about all its courses. It is a public document and cannot be modified. Only in exceptional cases can it be revised by the competent agent or duly revised so that it is in line with current legislation.