The proposed methodology seeks
two main objectives: i) to create incentives for the student to work on a
continuous basis along the term, and ii) to promote self-study strategies. With
this aim, the student is asked to:

a) On a weekly basis, solve the exercises and cases proposed by the teacher. Team work is highly recommended to discuss the
possible solutions.

b) Prepare a case to be presented in the classroom. Students are asked to work in group and following the guidelines provided by the teacher, who will also set the date of presentation.

c) Attend to the academic events of interest for the course organised by the FEE.

d) Actively participate in the discussions held in the classroom and/or the virtual forum.
Both the strength of the arguments used and the ability to defend them in front
of the rest of the students are graded.

Active participation in class and/or the virtual forum, joined to attendance to academic events (assessed via a short test), will allow students to get up to one extra point
to be added to the mark obtained in the (continuous assessment) tests held during the course, with the maximum of five points. In the event a student, for whatever reason, cannot take the mid-term test or any of the practical tests, s/he will be graded zero in that test, but this mark can be substituted with the grade obtained by means of active participation in class and academic events. That is to say, out of the six elements taken into account (one mid-term test, four practical tests and participation) the best five will be selected.

Substitute test of continuous evaluation activities

Part-time students who are unable to attend classes and those who at the second opportunity do not wish to retain the continuous assessment mark obtained at the first opportunity, will be able to take a substitute test for the continuous assessment activities. This test will be totally or partially oral, will deal with any theoretical or practical aspect studied during the course and will represent 70% of the final grade.

EVALUATION REGULATION

a) Student Identification. The student must prove her/his identity in accordance with current regulations.

b) Absent qualification. This qualification will be assigned, exclusively, to those students that had participated in evaluation activities with a weighting lower than 20% of the final qualification, independently of the mark obtained in these activities.

EVALUATION OPPORTUNITIES

a) First opportunity: 70% continuous evaluation (as described in Section 7 of this guide) and 30% final exam.

b) Second opportunity: 70% continuous evaluation and 30% final exam. As for the continuous evaluation, the student can opt for keeping the mark obtained during the term or take the substitute test of continuous evaluation activities described above.

c) Early opportunity ("Oportunidade adiantada"): A single test will be carried out, totally or partially oral, aimed at evaluating all the contents and competences of the subject. The grade obtained in this test will represent 100% of the final mark.

CONSEQUENCES OF FRAUD

Please
note that, in accordance with the Disciplinary Regulations of the UDC
students, the fraudulent performance of the tests or evaluation activities,
once verified, will directly imply the qualification of failure in the call
in which it is committed: the student will be graded with "fail"
(numerical grade 0) in the corresponding call of the academic year, whether the commission of the fault
occurs at the first opportunity or at the second. To do this, its
qualification will be modified in the first opportunity record, if
necessary.

Learning outcomes	Study programme competences
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.	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 work with others in a consultive way.	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: Introduction to 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. Debit and credit approach
Lesson 5: Accounting records	5.1. The journal and the journal entry 5.2. Transfer from the journal to the 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. Interest coverage 9.3. Ability to generate cash flow
Lesson 10: Liquidity and efficiency	10.1. Current and non-current assets 10.2. Turnover ratios

Methodologies / tests	Competencies	Ordinary class hours	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
Workshop	A6 A10 A12 B2 B1 B3 B5 B7 C1 C3 C5 C7 C8	11	22	33
ICT practicals	A7 A9 A10 B2 B3 C3	11	22	33
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.
Workshop	Individual and team work carried out to solve exercises and cases, both in the classroom and out of the classroom. The teacher will guide this work.
ICT practicals	Work with accounting software to keep accounting books and prepare financial statements, use of a worksheet to record transactions and to analyse the content of the financial statements, and employment of presentation tools in order to prepare the presentation in the classroom.
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 both the workshop and 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	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. At the end of the course, four of these tests will be randomly selected to be marked.	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
The proposed methodology seeks two main objectives: i) to create incentives for the student to work on a continuous basis along the term, and ii) to promote self-study strategies. With this aim, the student is asked to: a) On a weekly basis, solve the exercises and cases proposed by the teacher. Team work is highly recommended to discuss the possible solutions. b) Prepare a case to be presented in the classroom. Students are asked to work in group and following the guidelines provided by the teacher, who will also set the date of presentation. c) Attend to the academic events of interest for the course organised by the FEE. d) Actively participate in the discussions held in the classroom and/or the virtual forum. Both the strength of the arguments used and the ability to defend them in front of the rest of the students are graded. Active participation in class and/or the virtual forum, joined to attendance to academic events (assessed via a short test), will allow students to get up to one extra point to be added to the mark obtained in the (continuous assessment) tests held during the course, with the maximum of five points. In the event a student, for whatever reason, cannot take the mid-term test or any of the practical tests, s/he will be graded zero in that test, but this mark can be substituted with the grade obtained by means of active participation in class and academic events. That is to say, out of the six elements taken into account (one mid-term test, four practical tests and participation) the best five will be selected. Substitute test of continuous evaluation activities Part-time students who are unable to attend classes and those who at the second opportunity do not wish to retain the continuous assessment mark obtained at the first opportunity, will be able to take a substitute test for the continuous assessment activities. This test will be totally or partially oral, will deal with any theoretical or practical aspect studied during the course and will represent 70% of the final grade. EVALUATION REGULATION a) Student Identification. The student must prove her/his identity in accordance with current regulations. b) Absent qualification. This qualification will be assigned, exclusively, to those students that had participated in evaluation activities with a weighting lower than 20% of the final qualification, independently of the mark obtained in these activities. EVALUATION OPPORTUNITIES a) First opportunity: 70% continuous evaluation (as described in Section 7 of this guide) and 30% final exam. b) Second opportunity: 70% continuous evaluation and 30% final exam. As for the continuous evaluation, the student can opt for keeping the mark obtained during the term or take the substitute test of continuous evaluation activities described above. c) Early opportunity ("Oportunidade adiantada"): A single test will be carried out, totally or partially oral, aimed at evaluating all the contents and competences of the subject. The grade obtained in this test will represent 100% of the final mark. CONSEQUENCES OF FRAUD Please note that, in accordance with the Disciplinary Regulations of the UDC students, the fraudulent performance of the tests or evaluation activities, once verified, will directly imply the qualification of failure in the call in which it is committed: the student will be graded with "fail" (numerical grade 0) in the corresponding call of the academic year, whether the commission of the fault occurs at the first opportunity or at the second. To do this, its qualification will be modified in the first opportunity record, if necessary.

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.) (2015). 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