CLASS ATTENDANCE AND CONTINUOUS ASSESSMENT

The importance of class attendance to achieve the subject's competencies motivates that in order to assess the continuousassessment activities (monitoring tests) a minimum attendance of 70% will be required. If this percentage is not reached, these activities will be valued with zero marks.

In the continuous assessment, the participation of the students in academic events organized by the FEE, Green Campus and other similar activities will also be taken into account, as well as participation in class and continuous work throughout the term. In this way, the grades obtained in the follow-up tests may be increased up to one mark, with the maximum limit of 5 marks corresponding to the continuous assessment.

EVALUATION OPPORTUNITIES

a) First opportunity: 50% continuous assessment (as described in this guide) and 50% final exam.

b) Second chance: 100% final exam.

c) Early opportunity: in the early call, and only in this case, a mixed test will be carried out aimed at evaluating all the competencies and contents of the subject. The scoring criteria for this test will be announced at the time of the test and will be provided along with the test statement. The grade for this test will represent 100% of the qualification. For all aspects related to “academic dispensation”, “dedication to study”, “permanence” and “academic fraud” the current academic regulations of the UDC will be applied.

EVALUATION REGULATIONS:

1. Evaluation conditions: it is prohibited to access the exam room with any device that allows communication with the outside world and/or storage of information, except in tests carried out in Moodle. In the latter case, the student will be told what type of device they can use to access the exam.

2. Identification of the student: the student must prove his or her personality according to current regulations.

TYPES OF QUALIFICATION 1. Qualification of not assessed: corresponds to the student, when he only participates in evaluation activities that have a weight of less than 20% on the final qualification, regardless of the grades achieved.

D.OTHER EVALUATION OBSERVATIONS:

1. The importance of ethical principles related to sustainability values in personal and professional behaviors must be taken into account.

2. Work will be done to identify and modify prejudices and sexist attitudes and the environment will be influenced to modify them and promote values of respect and equality.

3. The full integration of students who, for physical, sensory, psychological or sociocultural reasons, experience difficulties in adequate, equal and beneficial access to university education will be facilitated.

Learning outcomes	Study programme competences / results
Interpret the economic transactions in the light of the conceptual framework.	A1 A3 A6 A8 A9 A10 A12	B1 B7	C4 C6 C7 C8
Assess the consequences of the application of the accounting standards.	A3 A4 A6 A8 A10 A12	B2 B4 B5 B10	C4 C5 C6 C7 C8
Learn in an autonomous manner; look for for the solution for new problems by applying the acquired knowledge.Preparation of basic financial statements.	A2 A5 A6 A7 A9 A10 A11	B3	C6
Ability to work with others in a consultive way.	A12	B6	C4 C6
Ability to present, discuss, and defend different points of view.	A12	B8	C1 C4 C6
Have an ethical behaviour in business.			C4

Topic	Sub-topic
PART I: FINANCIAL ACCOUNTING AS A PART OF A COMPANY'S INFORMATION SYSTEM	PART I
Financial accounting as an information system for external users: Accounting standards	Concept and importance. Spanish and international accounting standards The Spanish General Accounting Plan (PGC)
Financial Accounting: An information system for business management	The account as the base element of the internal information system Customised chart of accounts Best practices
PART II. FINANCIAL ACCOUNTING ISSUES FOR ELEMENTS OF THE FINANCIAL STATEMENTS	PART II
Inventories	Concept, classification and accounting methods. Recognition of purchases and problems with their measurement. Recognition of revenue from sales and provision of services and its measurement: .- identification of the obligations to be fulfilled derived from the sales contract. .- distribution of the transaction price. .- fulfillment of the obligation at a moment in time/over time.
Trade payables and trade receivables	Concept and classification Recognition and measurement. Management and trade of collection rights Factoring operations. Trade operations in foreign currency
Non current assets	Tangible and intangible assets: concept and classification. Recognition. Measurement: acquisition cost and production cost Amortisation of fixed assets. Disposal of fixed assets.
Assets value adjustments: impairment	Recognition and measurement: the prudence principle. Impairment of current assets. Impairment of non current assets.
Financial instruments	Concept and classification Recognition and measurement Assets and liabilities at amortised cost. Leases accounting.
Provisions	Concept Recognition and measurement Long term and short term provisions
Income tax	General considerations. Income tax expense recognition The balance sheet liability method.
Equity and other non-refundable financing	Shareholders contributions. Reserves Grants
Contas anuais	As contas anuais Balance Conta de Perdas e ganancias Memoria

Methodologies / tests	Competencies / Results	Teaching hours (in-person & virtual)	Student’s personal work hours	Total hours
Guest lecture / keynote speech	A3 A6 A7 B4 B7	18	36	54
Directed discussion	A2 A12 B2 B5 B10 C1 C4 C6 C7	6	19	25
Workshop	A5 A9 A10 A11 B6 B8 C5 C8	19	38	57
Mixed objective/subjective test	A1 A4 A5 A8 A9 A10 A11 B1 B3 B6 B8 C5 C8	10	0	10

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	Discussion of the proposed topics. Both the strenght of the arguments used and the ability to defend them in front of the rest of the students are valued.
Workshop	The small group tutorials (TGRs) will be carried out in seminars, preferably face-to-face, if this is not possible they will be done in Teams. These will be divided into two sessions of two hours each. Students will be notified sufficiently in advance of the day, time and place of the same.
Mixed objective/subjective test	Continuous assessment and final exams (First and second opportunities). The tests, both continuous assessment and final exams, can be written, oral or in Campus Virtual. The contents related to the subject can be presented in theoretical, practical terms or as a theoretical-practical combination.

Methodologies	Competencies / Results	Description	Qualification
Mixed objective/subjective test	A1 A4 A5 A8 A9 A10 A11 B1 B3 B6 B8 C5 C8	First opportunity: 50% continuous assessment. 50% Final exam. Second opportunity: 100% final exam. No continuos assessment grades from the first opportunity will be considered. Thus, new continuous assessment grades in the second opportunity will come from the marks of the final exam. In order to appreciate language skills, the assessment tests, in the group taught in English, may have a different format than those carried out in the other groups.	100

Assessment comments
CLASS ATTENDANCE AND CONTINUOUS ASSESSMENT The importance of class attendance to achieve the subject's competencies motivates that in order to assess the continuousassessment activities (monitoring tests) a minimum attendance of 70% will be required. If this percentage is not reached, these activities will be valued with zero marks. In the continuous assessment, the participation of the students in academic events organized by the FEE, Green Campus and other similar activities will also be taken into account, as well as participation in class and continuous work throughout the term. In this way, the grades obtained in the follow-up tests may be increased up to one mark, with the maximum limit of 5 marks corresponding to the continuous assessment. EVALUATION OPPORTUNITIES a) First opportunity: 50% continuous assessment (as described in this guide) and 50% final exam. b) Second chance: 100% final exam. c) Early opportunity: in the early call, and only in this case, a mixed test will be carried out aimed at evaluating all the competencies and contents of the subject. The scoring criteria for this test will be announced at the time of the test and will be provided along with the test statement. The grade for this test will represent 100% of the qualification. For all aspects related to “academic dispensation”, “dedication to study”, “permanence” and “academic fraud” the current academic regulations of the UDC will be applied. EVALUATION REGULATIONS: 1. Evaluation conditions: it is prohibited to access the exam room with any device that allows communication with the outside world and/or storage of information, except in tests carried out in Moodle. In the latter case, the student will be told what type of device they can use to access the exam. 2. Identification of the student: the student must prove his or her personality according to current regulations. TYPES OF QUALIFICATION 1. Qualification of not assessed: corresponds to the student, when he only participates in evaluation activities that have a weight of less than 20% on the final qualification, regardless of the grades achieved. D.OTHER EVALUATION OBSERVATIONS: 1. The importance of ethical principles related to sustainability values in personal and professional behaviors must be taken into account. 2. Work will be done to identify and modify prejudices and sexist attitudes and the environment will be influenced to modify them and promote values of respect and equality. 3. The full integration of students who, for physical, sensory, psychological or sociocultural reasons, experience difficulties in adequate, equal and beneficial access to university education will be facilitated.

Basic	Cantorna Agra, S; Maside Sanfiz, J.M y Alvarez Domínguez, M.A. (2021). Contabilidad Finaciera. Fundamentos Teóricos y casos prácticos. Garceta Cervera Oliver, Mercedes; González García, Ángel; Romano Aparicio, Javier (2017). Contabilidad financiera . Centro de Estudios Financieros Muñoz Jiménez, José (Coord.) (2008). Contabilidad financiera. Pearson Sutton, Tim (2004). Corporate Financial Accounting and Reporting.. Prentice Hall Fhillips, F.;Libby, R. and Libby,P.a. (2007). Fundamentals of Financial Accounting. McGraw-Hill Amador Fernández, S. y Carazo González, I (2011). Plan general de contabilidad: comentarios y casos prácticos Contable. Centro de Estudios Financieros

Complementary	Horngren, C.T.; Harrison, W.T y Bamber, L. S. (2003). Contabilidad. Pearson