ALL THE COMMUNICATION AND DOCUMENTATION WILL BE IN ENGLISH

“Problem solving” and “supervised projects” represent continuous assessment. When continuous assessment is evaluated by means of a single oral exam, this exam may deal with theoretical concepts discussed during the course and every practical issue (including ICT use); student must be able to explain her/his answers.

Evaluation in the July option

Evaluation criteria used in the first option applies also in the July option. If a student intend to participate in a new process of continuous assessment:

a) It is compulsory to send an e-mail to the lecturer before the beginning of the July evaluation period. Student will have to renounce to her/his previous continuous assessment and notify it in writing to get authorisation.

b) Continuous assessment is evaluated by means of a single oral exam, that will take place on the same date than the final exam corresponding to the July opportunity.

Early opportunity

Evaluation criteria used in the first option applies also in the early opportunity option. However, continuous assessment is evaluated by means of a single oral exam, that will take place on the same date than the final exam corresponding to the early opportunity.

Absent qualification

This qualification will be assigned to those students who:

a) Did not attend the final exam, or

b) Had participated in continuous assessment activities with a weighting lower than 20% of the final qualification, independently of the mark obtained in these activities.

Part-time students with academic dispensation

They are required to contact with the lecturers before 30th September. Evaluation criteria used in the first option applies also in this case. However, continuous assessment is evaluated by means of a single oral exam, that will take place on the same date than the final exam corresponding to the first opportunity. At the beginning of the course a specific tutorials calendar will be scheduled.

For the exams

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, without the lecturer’s consent.

Dishonest behaviour

The lecturer may request partial or total oral explanation after the delivery and evaluation of the activities.

Fraudulent development of exams or assessment activities will directly imply a zero mark “0” in the corresponding opportunity, whether the offense is committed on the first opportunity or on the second (grade will be modified in the first opportunity record, if necessary).

Learning outcomes	Study programme competences
To know accounting and financial terminology	A10	B4
To know the accounting method and its output: the financial statements	A10		C5
To know basics of corporate finance	A10		C5
To interpret financial information in order to express opinions and make decisions	A10	B1 B2 B3 B4 B9
To transmit accounting and financial information in a foreign language (spoken and written communication)		B1 B2 B4	C2
To use basic information and communications technology tools to enable lifelong learning and professional development			C5 C8
To enhance autonomous learning and problem solving skills		B2 B5 B8 B9	C9
To work with others in a consultative way		B4 B5 B8	C9
To act ethically in business	A10	B2 B5	C5

Topic	Sub-topic
ACCOUNTING	_____________________________________________
Business activity and the need for information	Financial and non-financial information
Financial accounting	Financial statements Accounting records Accounting cycle
Financial analysis	Content of basic financial statements Liquidity and solvency Profitability
FINANCE	_____________________________________________
Basics of financial mathematics	Time value of money Financial transactions
Investment decisions	Investment projects Financial appraisal of investment projects
Financing decisions	Financing sources Cost of financing sources

Methodologies / tests	Competencies	Ordinary class hours	Student’s personal work hours	Total hours
Guest lecture / keynote speech	A10 B4 C5 C2	13	13	26
Directed discussion	B1 B2 B3 C2	13	26	39
Problem solving	A10 B2 B3 B4 B5 B8 B9 C2 C9	26	52	78
Supervised projects	A10 B2 B3 B4 B5 B8 B9 C2 C8 C9	8	40	48
Online forum	B2 B4 C2 C8	0	3	3
Objective test	A10 B1 B2 B3 B4 B8 B9 C9 C2	4	20	24

Personalized attention		7	0	7

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

Methodologies	Description
Guest lecture / keynote speech	Presentation of the basic concepts to enable students to solve proposed accounting and financial problems. In special occasions, guest lectures provided by experts of the subject
Directed discussion	Active participation in discussions by preparing carefully the assigned material
Problem solving	To solve, present and discuss the assigned exercises and problems, applying knowledge gained from guest lecture/keynote speech and directed discussion. Work developed during ordinary class hours or student’s personal work hours, working together in a group or individually.
Supervised projects	Supervised learning process aimed at helping students to work together in a group in a range of contexts (academic and/or professional and/or COIL - Collaborative Online International Learning) and encouraging students to become responsible for their own learning.
Online forum	Online tool to raise questions and clarify doubts concerning the subject
Objective test	Partial and final exams covering theory and practice

Methodologies	Competencies	Description	Qualification
Problem solving	A10 B2 B3 B4 B5 B8 B9 C2 C9	Continuous assessment of the assigned exercises and problems.	30
Supervised projects	A10 B2 B3 B4 B5 B8 B9 C2 C8 C9	Continuous assessment of the assigned projects developed together in a group, that may be presented and debated orally.	20
Objective test	A10 B1 B2 B3 B4 B8 B9 C9 C2	The objective tests assess both theoretical and practical issues. In each test, it is compulsory to obtain a MINIMUM MARK of 4 out of 10 in both parts: finance and accounting. If this requirement is not fulfilled, the registered grade will be the mark of the part that does not surpass the minimum limit of 4 out of 10, independently of continuous assessment marks. EVALUATION IN THE FIRST OPTION The first midterm exam will be held during the first semester (the lecturer will establish the date). It is worth 25% of the final grade. At the end of the course, on the date set by the faculty the following exams will take place: (i) second midterm exam for those students who obtained the required minimum mark in the first midterm exam. It is worth 25% of the final grade. (ii) global final exam for those students who didn’t obtain the required minimum mark in the first midterm exam and for those students who renounce to the mark obtained in the first midterm exam (they have to notify it in writing before the exam to get authorisation). The global final exam is worth 50% of the final grade. EVALUATION IN THE JULY OPTION The final exam will be held on the date set by the faculty. The global final exam is worth 50% of the final grade.	50

Assessment comments
ALL THE COMMUNICATION AND DOCUMENTATION WILL BE IN ENGLISH “Problem solving” and “supervised projects” represent continuous assessment. When continuous assessment is evaluated by means of a single oral exam, this exam may deal with theoretical concepts discussed during the course and every practical issue (including ICT use); student must be able to explain her/his answers. Evaluation in the July option Evaluation criteria used in the first option applies also in the July option. If a student intend to participate in a new process of continuous assessment: a) It is compulsory to send an e-mail to the lecturer before the beginning of the July evaluation period. Student will have to renounce to her/his previous continuous assessment and notify it in writing to get authorisation. b) Continuous assessment is evaluated by means of a single oral exam, that will take place on the same date than the final exam corresponding to the July opportunity. Early opportunity Evaluation criteria used in the first option applies also in the early opportunity option. However, continuous assessment is evaluated by means of a single oral exam, that will take place on the same date than the final exam corresponding to the early opportunity. Absent qualification This qualification will be assigned to those students who: a) Did not attend the final exam, or b) Had participated in continuous assessment activities with a weighting lower than 20% of the final qualification, independently of the mark obtained in these activities. Part-time students with academic dispensation They are required to contact with the lecturers before 30th September. Evaluation criteria used in the first option applies also in this case. However, continuous assessment is evaluated by means of a single oral exam, that will take place on the same date than the final exam corresponding to the first opportunity. At the beginning of the course a specific tutorials calendar will be scheduled. For the exams 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, without the lecturer’s consent. Dishonest behaviour The lecturer may request partial or total oral explanation after the delivery and evaluation of the activities. Fraudulent development of exams or assessment activities will directly imply a zero mark “0” in the corresponding opportunity, whether the offense is committed on the first opportunity or on the second (grade will be modified in the first opportunity record, if necessary).

Basic	Sutton, T. (2004). Corporate financial accounting and reporting. Prentice Hall 2nd ed. Reverte, C. (2014). Exercises of financial accounting. Ecobook Lozano Gutiérrez, M.C., Ramón Llorens, M. C. (2017). Financial mathematics: fundamental concepts. Universidad Politécnica de Cartagena Ortega, R. (2017). Fundamentals of financial management. ESIC Robinson, T.R., Henry, E., Broihahn, M.A. (2020). International financial statement analysis. Wiley Götze, U., Northcott, D, Schuster, P. (2008). Investment appraisal, methods and models. Springer

Complementary	Jones, M.J. (2014). Accounting and finance. Wiley Watson, D., Head, A. (2016). Corporate finance: principles and practice. Pearson 7th ed. Phillips, F., Libby, R., Libby, P.A. (2016). Fundamentals of financial accounting. McGraw Hill 5th ed. Robinson, T.R., Henry, E., Broihahn, M.A. (2020). International financial statement analysis - Workbook. Wiley Brealey, R.A., Myers, S.C., Allen, F. (2018). Principles of corporate finance. McGraw Hill 12th ed. Schoenmaker, D., Schramade, W. (2019). Principles of sustainable finance. Oxford University Press Lev, B., Gu, F. (2016). The end of accounting and the path forward for investors and managers. Wiley

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