All tests (continuous evaluation tests and final exams) can be held in Moodle.

A) EVALUATION
RULES

1. Conditions for the
final exam.
Access to the exam classroom with any device that allows communication with the
outside and/or storage is prohibited, except for not face-to-face exams, in which case students will be told what type of devices they can use.

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

B) QUALIFICATION

1) 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.

2) Students with recognition of part-time dedication and academic exemption from attendance, Except for the final exams, which dates are set by the centre, a specific calendar, compatible with their dedication, will be agreed at the beginning of the course. In order to fix this timetable, these students must contact the teacher in the first ten days of the semester in which the subject is taught. The tests will have the same characteristics as for full-time students.

c) EVALUATION OPPORTUNITIES

1. First opportunity: The evaluation criteria set out above in this section will apply.

2. Second opportunity: he evaluation criteria set out above in this section will apply.

3. Early opportunity ("oportunidade adiantada"): In this opportunity, and only in this case, a mixed test will be carried out aimed at evaluating all the competences and contents of the subject. The test scoring criteria will be announced at the time of the test and will be provided together with the test statement.

Tests not performed score as zero. Those carried out in fraud (impersonation of a person, copy, access to the exam from an unauthorized place and without prior permission ...) suppose the score of zero points in the final mark.

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 basic business transactions.	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. Introduction to the recording process.	Section I
Lesson 1: Introduction to Accounting	1.1. Economic activity and the need for information 1.2. Definition and types of accounting
Lesson 2: Assets, liabilities, and owners' equity	2.1. Definition of assets, liabilities, and owners' equity 2.2. Accounting duality 2.3. Changes in assets, liabilities, and owners' equity a) Accounting events b) Materiality c) Profit or loss for the period
Lesson 3. The recording process	3.1. The accounting method 3.2. The account. Definition and representation. Technicalities 3.3. Accounting duality 3.4. Accounting records. Journal and general ledger. Trial balance 3.5. Recording basic transactions a) Inventory b) Cash c) Accounts receivable and accounts payable d) Non-current assets e) Shareholders' equity
Lesson 4: The accounting cycle	4.1. Steps of the accounting cycle 4.2. End-of-period adjustments
Lesson 5: Accounting treatment of inventory and long-lived assets	5.1. Inventory a) Recording methods b) Valuation 5.2. Long-lived assets a) Acquisition b) Changes in value. Depreciation c) Disposals and write-offs
Section II: Accounting standards	Section II
Lesson 6. Accounting standards	6.1. Definition and importance 6.2. Introduction to accounting standard: Spanish General Accounting Plan
Lesson 7: The accounting of specific items under accounting standards	7.1. Cash 7.2. Inventory 7.3. Value Added Tax (VAT) 7.4. Long-lived assets 7.5. Accounts receivable and accounts payable 7.6. Personnel expenses 7.7. Shareholders' equity
Lesson 8. Introduction to the financial statements in the Spanish General Accounting Plan	8.1. Balance sheet 8.2. Income statement

Methodologies / tests	Competencies	Ordinary class hours	Student’s personal work hours	Total hours
Guest lecture / keynote speech	A1 A7 B1 B2 C5 C6 C8	18	36	54
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
Mixed objective/subjective test	A1 A2 A3 A4 A5 A6 B4 B8 B10 C4 C5 C6 C7 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	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.
Mixed objective/subjective test	Continuous evaluation tests and final tests. The tests, both continuous evaluation and final exams, can be written, oral, or in Moodle. The contents related to the subject can be raised in theoretical or practical terms or as a theoretical-practical combination.

Methodologies	Competencies	Description	Qualification
Mixed objective/subjective test	A1 A2 A3 A4 A5 A6 B4 B8 B10 C4 C5 C6 C7 C8	First opportunity: 50% continuous evaluation tests and 50% final exam Second opportunity: 100% final exam	100

Assessment comments
All tests (continuous evaluation tests and final exams) can be held in Moodle. A) EVALUATION RULES 1. Conditions for the final exam. Access to the exam classroom with any device that allows communication with the outside and/or storage is prohibited, except for not face-to-face exams, in which case students will be told what type of devices they can use. 2. Student Identification. The student must prove her/his identity in accordance with current regulations. B) QUALIFICATION 1) 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. 2) Students with recognition of part-time dedication and academic exemption from attendance, Except for the final exams, which dates are set by the centre, a specific calendar, compatible with their dedication, will be agreed at the beginning of the course. In order to fix this timetable, these students must contact the teacher in the first ten days of the semester in which the subject is taught. The tests will have the same characteristics as for full-time students. c) EVALUATION OPPORTUNITIES 1. First opportunity: The evaluation criteria set out above in this section will apply. 2. Second opportunity: he evaluation criteria set out above in this section will apply. 3. Early opportunity ("oportunidade adiantada"): In this opportunity, and only in this case, a mixed test will be carried out aimed at evaluating all the competences and contents of the subject. The test scoring criteria will be announced at the time of the test and will be provided together with the test statement. Tests not performed score as zero. Those carried out in fraud (impersonation of a person, copy, access to the exam from an unauthorized place and without prior permission ...) suppose the score of zero points in the final mark.

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