CLASS ATTENDANCE AND CONTINUOUS ASSESSMENT

Class attendance is critical to achieving the subject's learning goals. For this reason, to assess continuing evaluation activities (objective test, practical tests, and oral presentation) a minimum attendance of 70% will be required. If this percentage is not reached, these activities will be rated with zero points.

EVALUATION CALLS

a) First call: 70% continuous assessment (as described in this guide) and 30% final exam.

b) Second call: 70% continuous assessment and 30% final exam. With regard to continuous assessment, the student may choose between maintaining the grade achieved during the semester or taking a substitute test of the continuing assessment activities. This test will be fully or partially oral, will deal with any theoretical or practical aspect worked throughout the course and will represent 70% of the final mark.

c) Early call ("Oportunidade adiantada"): A single test, totally or partially oral, will be carried out, designed to evaluate all the contents and competencies of the course. The grade of this test will represent 100% of the final mark.

For all aspects related to "academic dispensation", "dedication to study", "permanence" and "academic fraud" the current academic regulations of the UDC apply.

Learning outcomes	Study programme competences / results
Know the accounting method and its output: the financial statements.	A1 A4 A5 A6 A7 A8 A9 A10 A12	B2 B7	C2 C3
Record, present, and interpret any basic business transaction.	A1 A2 A3 A4 A5 A9		C2 C3 C5
Analyse and interpret the content of financial statements using data analytics software (Power BI).	A1 A2 A3 A9 A10 A12	B2 B3 B4 B5	C2 C3 C6 C7
Learn in an autonomous manner; look for the solution for new problems by applying the acquired knowledge.	A7 A9	B1 B3 B5 B6 B8	C3 C6
Ability to cooperate with others and to work as a team.	A7 A11 A13	B4 B9	C1 C7 C8
Have an ethical behaviour in business.	A1 A2		C4

Topic	Sub-topic
Section I: Foundations of Accounting
Lesson 1:Business decisions and financial accounting	1.1. Business activity and the need for information 1.2. Uses and users of financial and non-financial information 1.3. Accounting standards
Lesson 2: The balance sheet	2.1. Purpose of the balance sheet 2.2. Balance sheet components 2.3. Transactions and balance sheet
Lesson 3: The income statement and the cash flow statement	3.1. Purpose of the income statement 3.2. Income statement format 3.3. The link between the income statement and the balance sheet 3.4. Cash flows
Lesson 4: The accounting method	4.1. Analysis of transactions. Dual accounting 4.2. The recording process. Debits and credits approach
Lesson 5: Accounting records	5.1. The journal and the journal entry 5.2. List of transactions by account (general ledger) 5.3. The trial balance and the financial statements
Lesson 6: The accounting cycle	6.1. The accounting period 6.2. Recording transactions 6.3. End of period adjustments 6.4. Preparation of financial statements 6.5. Closing entries
Section II: Analysis and interpretation of financial information
Lesson 7: The content of the financial statements	7.1. Structure and content of the basic financials statements 7.2. Comparative financial statements and trend analysis 7.3. Common size financial statements
Lesson 8. Profitability analysis	8.1. Return on assets 8.2. Return on equity 8.3. Debt and profitability
Lesson 9: Solvency	9.1. Leverage 9.2. Ability to generate cash flow 9.3. Current assets and liabilities. Turnover ratios and days outstanding

Methodologies / tests	Competencies / Results	Teaching hours (in-person & virtual)	Student’s personal work hours	Total hours
Guest lecture / keynote speech	A1 A2 A3 A7 A8	8	12	20
Directed discussion	A4 A5 A9 A11 A13 B4 B6 B8 B9 C4 C6	7	12	19
ICT practicals	A6 A7 A9 A10 A12 B2 B1 B3 B5 B7 C1 C3 C5 C7 C8	22	44	66
Oral presentation	A9 A10 A13 B2 B3 B4 C2	3	12	15
Mixed objective/subjective test	A4 A9 A12 B2 B3 C3	1	5	6
Practical test:	A4 A9 A12 B2 B3 C3	2	10	12
Objective test	A4 A9 A12 B2 B3 C3	1	5	6
Events academic / information	B5 C5 C7	2	0	2

Personalized attention		4	0	4

(*)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	The teacher presents the main concepts that students need to solve the accounting problems covered in the course.
Directed discussion	Preparation and discussion in the classroom of the topics proposed by the teacher.
ICT practicals	Individual and group work, guided by the teaching staff of the subject, for the resolution, presentation and discussion of exercises and practical cases. Spreadsheet and accounting software will be used for transaction recording and preparation of financial statements and Power BI to analyze the content of financial reports.
Oral presentation	Presentation (in the classroom) of a practical case prepared in group and following the guidelines provided by the teacher.
Mixed objective/subjective test	Final exam to be taken in the date stated by the FEE.
Practical test:	Tests associated with the ICT exercises and designed to assess the work done by students outside the classroom (solving the exercises and cases).
Objective test	Mid-term test designed to assess the progress made by students.
Events academic / information	When the FEE organises academic events of interest to this course, students will be told to attend the event or watch the video, if it is recorded.

Methodologies	Competencies / Results	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.	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
CLASS ATTENDANCE AND CONTINUOUS ASSESSMENT Class attendance is critical to achieving the subject's learning goals. For this reason, to assess continuing evaluation activities (objective test, practical tests, and oral presentation) a minimum attendance of 70% will be required. If this percentage is not reached, these activities will be rated with zero points. EVALUATION CALLS a) First call: 70% continuous assessment (as described in this guide) and 30% final exam. b) Second call: 70% continuous assessment and 30% final exam. With regard to continuous assessment, the student may choose between maintaining the grade achieved during the semester or taking a substitute test of the continuing assessment activities. This test will be fully or partially oral, will deal with any theoretical or practical aspect worked throughout the course and will represent 70% of the final mark. c) Early call ("Oportunidade adiantada"): A single test, totally or partially oral, will be carried out, designed to evaluate all the contents and competencies of the course. The grade of this test will represent 100% of the final mark. For all aspects related to "academic dispensation", "dedication to study", "permanence" and "academic fraud" the current academic regulations of the UDC apply.

Basic	Molina, H., Ramírez, J. N., Bautista, R. y De Vicente, M. (2014). Análisis de Estados Financieros para la Toma de Decisiones. Delta Publicaciones Sutton, T. (2004). Corporate Financial Accounting and Reporting. Prentice Hall Archel, P., Carrasco, F., Lizarraga, F., Sánchez, S. y Cano, M. (2022). Estados contables. Elaboración, análisis e interpretación. Pirámide Reverte Maya, C. (2014). Exercises of Financial Accounting. Ecobook Wild, J. (2018). Financial Accounting Fundamentals. McGraw Hill Phillips, F., Libby, R., and Libby, P.A. (2012). Fundamentals of Financial Accounting. McGraw Hill Larrán Jorge, M. (Coord.) (2008). Fundamentos de Contabilidad Financiera. Pirámide Muñoz Merchante, A. (2019). Introducción a la Contabilidad. Sanz y Torres Rivero Menéndez, M. J. y Camacho Miñano, M. M. (2010). Introducción a la Contabilidad Financiera. Pearson Education

Complementary	Horngren, C.T.; Harrison, W.T y Bamber, L. S. (2010). Contabilidad. Pearson Arquero Montaño, J.L., Jiménez Cardoso, S. y Ruiz Albert, I. (2021). Introducción a la Contabilidad Financiera. Pirámide Solà Tey, Magda y Vilardell Riera, Inmaculada (2009). Introducción a la Contabilidad General. McGraw Hill