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) Prepare, either individually or in group, the questions designed by the teacher to be discussed in the classroom. Both the strength of the arguments used and the ability to defend them in front of the rest of the students are graded. The student can get up to 1 extra point to be added to the mark obtained in the continuous evaluation (workshop + mid-term test). The maximum final mark for the continuous evaluation is 5 points.

b) On a weekly basis, students must solve the exercises and cases proposed by the teacher. Team work is highly recommended to discuss the possible solutions. At the beginning of one of the two sessions of the week, the teacher will present a small case, similar to those designed to be solved out of the classroom. Students must solve the case individually and the teacher will collect the written solutions. At the end of the term, the teacher will choose, on a random basis, four of these written exercises to be marked.

As for the final exam, students should take into account the agreements of the Executive Committee of the Faculty of Economics and Business (6th July 2011).

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.

Final exam. 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.

Evaluation in the July option. The evaluation criteria used in the first option applies also in the July option.

Finally, in the case (and just in the case) students are awarded with an extra evaluation option ("avaliación adiantada"), they should take an exam which will be designed to evaluate all competencies and contents of the course.

Learning outcomes	Study programme competences
Know the accounting method and its output: the financial statements.	A2 A3 A4 A6 A7 A8 A9	B7
Record, present, and interpret any basic business transaction.	A1 A2 A3 A4 A5 A6 A7 A9	B7	C7 C8
Learn in an autonomous manner; look for the solution for new problems by applying the acquired knowledge.	A6 A9 A10 A11	B1 B2 B3 B5 B7	C5 C6 C7 C8
Ability to work with others in a consultive way.	A12	B4 B6 B8 B10	C4 C6
Ability to present, discuss, and defend different points of view.	A12	B2 B3 B4	C1 C4 C6
Have an ethical behaviour in business.		B10	C4

Topic	Sub-topic
Section I: Foundations of Accounting.	SECTION 1
Lesson 1: Introduction to Accounting.	1.1. Economic activity and the need for information. 1.2. The concept of accounting. 1.3. Types of accounting.
Lesson 2: Financial information.	2.1. Uses and users of financial information. 2.2. Characteristics of financial information. 2.3. Accounting standards.
Lesson 7: The accounting cycle.	7.1. Recording of transactions during the period. 7.2. Accrual adjustments. 7.3. Preparation of financial statements. 7.4. Closing entries.
Tema 4: O ciclo contable	4.1. Fases. 4.2. Especial consideración dos principais axustes de regularización.
Tema 5: Tratamentos contables dalgunhas partidas específicas.	5.1 Existencias: a) Métodos de rexistro. b) Valoración. 5.2. Inmobilizado: a) Alta. b) Modificacións do seu valor. A amortización. c) Baixa
Section II: Introduction to recording, presenting, and interpreting basic accounting transactions.	SECTION II
Lesson 11: Long-lived assets.	11.1. Acquisition of tangible assets. 11.2. Depreciation and impairment of tangible assets. 11.3. Disposal and retirement of tangible assets.
Tema 7: Tratamento contable normalizado de operacións específicas.	7.1.Tesourería. 7.2. Existencias. 7.3. O IVE: Imposto de valor engadido. 7.4. Inmobilizado. 7.5.Contas activas e pasivas con terceiros. 7.6.Gastos de persoal. 7.7Neto patrimonial.
Tema 8:Introducción aos estados financeiros no Plan Xeral de Contabilidade.	8.1. Balance de situación. 8.2.Estado de perdas e ganancias.
TERCEIRA PARTE: A Contabilidade no entorno do Sistema de Información da Empresa.	TERCEIRA PARTE
Tema 9:Software contable.	9.1.Características e principais funcionalidades. 9.2.Consideración do modelo de dados.
Tema 10: Boas prácticas.	10.1 Organización das principais tarefas do contable. 10.2.Revisión do rexistro contable.

Methodologies / tests	Competencies	Ordinary class hours	Student’s personal work hours	Total hours
Guest lecture / keynote speech	A1 A7 B1 B2 C5 C6 C8	17	34	51
Directed discussion	A8 A12 B2 B3 B4 B8 B10 C4 C5 C6	7	21	28
Workshop	A2 A3 A4 A5 A6 A8 A9 A10 A11 A12 B1 B5 B6 B7 C1 C5 C6 C7	18	36	54
Multiple-choice questions	A2 A3 A4 A5 A6 A8 A9 A10 A11 A12 B1 B2 B5 B6 B7 C1 C5 C6 C7	1	2	3
Objective test	A1 A3 A8 A11 B2	2	8	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	Preparation and discussion in the classroom of the topics proposed by the teacher.
Workshop	Work in groups to solve exercises and cases, both in the classroom and out of the classroom. The teacher will guide this work.
Multiple-choice questions	Mid-term multiple choice test on an unspecified date.
Objective test	Final exam covers both theoretical and practical issues.

Methodologies	Competencies	Description	Qualification
Multiple-choice questions	A2 A3 A4 A5 A6 A8 A9 A10 A11 A12 B1 B2 B5 B6 B7 C1 C5 C6 C7	Mid-term multiple choice test.	50
Objective test	A1 A3 A8 A11 B2	The final exam, covering both theoretical and practical issues, will be held on the date set by the Faculty.	50

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) Prepare, either individually or in group, the questions designed by the teacher to be discussed in the classroom. Both the strength of the arguments used and the ability to defend them in front of the rest of the students are graded. The student can get up to 1 extra point to be added to the mark obtained in the continuous evaluation (workshop + mid-term test). The maximum final mark for the continuous evaluation is 5 points. b) On a weekly basis, students must solve the exercises and cases proposed by the teacher. Team work is highly recommended to discuss the possible solutions. At the beginning of one of the two sessions of the week, the teacher will present a small case, similar to those designed to be solved out of the classroom. Students must solve the case individually and the teacher will collect the written solutions. At the end of the term, the teacher will choose, on a random basis, four of these written exercises to be marked. As for the final exam, students should take into account the agreements of the Executive Committee of the Faculty of Economics and Business (6th July 2011). 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. Final exam. 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. Evaluation in the July option. The evaluation criteria used in the first option applies also in the July option. Finally, in the case (and just in the case) students are awarded with an extra evaluation option ("avaliación adiantada"), they should take an exam which will be designed to evaluate all competencies and contents of the course.

Basic	Sutton, Tim (2004). Corporate Financial Accounting and Reporting. Prentice Hall Reverte Maya, Carmelo (2014). Exercises of Financial Accounting. Ecobook Phillips, F., Libby, R. y Libby, P.A. (2006). Fundamentals of Financial Accounting. McGraw Hill Muñoz Merchante, Ángel (2008). Fundamentos de Contabilidad. Ramón Areces Larrán Jorge, Manuel (Coord.) (2009). Fundamentos de Contabilidad Financiera. Pirámide Solà Tey, Magda y Vilardell Riera, Inmaculada (2009). Introducción a la Contabilidad General. McGraw Hill

Complementary	Horngren, C.T.; Harrison, W.T y Bamber, L. S. (2003). Contabilidad. Pearson Muñoz Jiménez, José (Coord.) (2008). Contabilidad Financiera. Pearson

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