| Study programme competencies |
| Code | Study programme competences |
| A1 | Manage an enterprise or small organization, understanding their competitive and institutional position and identifying their strengths and weaknesses |
| A2 | Integrate in any functional area of micro-firms or SMEs and perform fluently any management task commissioned |
| A3 | Evaluate and foreseeing, from relevant data, the development of a company. |
| A4 | Elaborate advisory reports on specific situations of companies and markets |
| A5 | Write projects about specific functional areas (e.g. management, marketing, financial) of the company |
| A6 | Identify the relevant sources of economic information and to interpret the content. |
| A7 | Understand economic institutions as a result and application of theoretical or formal representations which explain the evolution of the economy. |
| A8 | Derive, based on from basic information, relevant data unrecognizable by non-professionals. |
| A9 | Use frequently the information and communication technology (ICT) throughout their professional activity. |
| A10 | Read and communicate in a professional environment at a basic level in more than one language, particularly in English |
| A11 | To analyze the problems of the firm based on management technical tools and professional criteria |
| A12 | Communicate fluently in their environment and work by teams |
| B1 | CB1-The students must demonstrate knowledge and understanding in a field of study that part of the basis of general secondary education, although it is supported by advanced textbooks, and also includes some aspects that imply knowledge of the forefront of their field of study |
| B2 | CB2 - The students can apply their knowledge to their work or vocation in a professional way and have competences typically demostrated by means of the elaboration and defense of arguments and solving problems within their area of work |
| B3 | CB3- The students have the ability to gather and interpret relevant data (usually within their field of study) to issue evaluations that include reflection on relevant social, scientific or ethical |
| B4 | CB4-Communicate information, ideas, problems and solutions to an audience both skilled and unskilled |
| B5 | CB5-Develop skills needed to undertake further studies learning with a high degree of autonomy |
| B6 | CG1-Perform duties of management, advice and evaluation in business organizations |
| B7 | CG2-Know how to use the concepts and techniques used in the various functional areas of the company and understand the relationships between them and with the overall objectives of the organization |
| B8 | CG3- Know how to make decisions, and, in general, assume leadership roles. |
| B10 | CG5-Respect the fundamental and equal rights for men and women, promoting respect of human rights and the principles of equal opportunities, non-discrimination and universal accessibility for people with disabilities. |
| C1 | Express correctly, both orally and in writing, in the official languages of the autonomous region |
| C2 | To be fluent in the oral expression and written comprehension of a foreign language. |
| C4 | To be trained for the exercise of citizenship open, educated, critical, committed, democratic, capable of analyzing reality and diagnose problems, formulate and implement knowledge-based solutions oriented to the common good |
| C5 | Understand the importance of entrepreneurial culture and know the means and resources available to entrepreneurs |
| C6 | Assess critically the knowledge, technology and information available to solve the problems and take valuable decisions |
| C7 | Assume as professionals and citizens the importance of learning throughout life. |
| C8 | Assess the importance of research, innovation and technological development in the economic and cultural progress of society. |
| Learning aims | |||
| Learning outcomes | Study programme competences | ||
| Global skills required to a professional in a free-market democratic society. Ethical and proper behaviour in an academic and professional environment. | C1 C4 C5 C6 C7 C8 |
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| Understand an enterprise organization, taking into account its characteristics, sector and size, through the analysis of real cases. Identify relevant indicators for investors and managers Ability work within a team Ability to communicate financial outcome to stakeholders. Skills in the use of new information and comunnication technologies. | A1 A2 A3 A4 A5 A6 A7 A8 A9 A10 A11 A12 |
C2 |
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| Skills needed to apply accounting principles to specific problems not set out in the current regulation and to criticize it and made proposals for improving it | B1 B2 B3 B4 B5 B6 B7 B8 B10 |
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| Contents |
| Topic | Sub-topic |
| 1: FINANCIAL INFORMATION SYSTEM IN A COMPANY | External vs. internal financial information Standardised financial information. Financial information as a public good. |
| 2: FINANCIAL STATEMENTS ELABORATION | Annual Accounts: Spanish regulation Annual Accounts: International Financial Reporting Standards Consolidated Annual Accounts Annual Accounts: legal requirements |
| 3: OTHER MANDATORY FINANCIAL REPORTING | Management report Auditing report Corporate governance report Specific requirements for public listed companies. |
| 4: AN INTRODUCTION TO FINANCIAL STATEMENTS ANALYSIS | Objectives and focus Financial reporting limitations Formal aspects A company's sector characteristics Ownership and other specific characteristics of a company Financial reporting analythical tools Business cycle: current and non-current. |
| 5: PROFIT AND LOSS ACCOUNT ANALYSIS | Composition and changes in results Return on assets Margin Rotation Value added analysis |
| 6: FINANCIAL ANALYSIS | Liquidity vs. solvency: static approach Liquidity vs. solvency: dynamic approach Financial leverage Return on equity Earnings per share |
| 7: MANAGEMENT STRATEGIC INFORMATION | Intangibles measurement Balanced score card Corporate social responsibility reporting Integrated reporting |
| Planning | ||||
| Methodologies / tests | Competencies | Ordinary class hours | Student’s personal work hours | Total hours |
| Guest lecture / keynote speech | A1 A3 A6 A8 A11 B1 B3 B4 B5 B6 B7 B8 B10 C4 C5 C6 C7 | 17 | 34 | 51 |
| Problem solving | A1 A2 A3 A4 A5 A6 A8 A9 A10 A11 B1 B2 B3 B5 B6 B7 B8 C1 | 25 | 50 | 75 |
| Mixed objective/subjective test | A1 A3 A6 A7 A8 A11 B1 B2 B7 C1 C2 C8 | 1 | 9 | 10 |
| Seminar | A9 A10 A11 A12 C1 C2 | 4 | 6 | 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 |
| Methodologies | Description |
| Guest lecture / keynote speech | Summarised lectures about the content of the subject, with the aid of illustrative examples. Alternatively, lectures will be on line, according to the current conditions and regulation in force, at the date of the lectures. |
| Problem solving | Exercises to be solved both in class and out of class time, as an individual or group task. |
| Mixed objective/subjective test | Exams and other tests, with theoretical an práctical questions. They can be both in class or on line. |
| Seminar | Explanation and resolution of practical cases in Small Group Tutorials. They may be face-to-face or online. They will be divided into 2 sessions of 2 hours for each group, the first of which will take place in the 8th week of the semester, and the second, in the 14th week. |
| Personalized attention |
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| Assessment | |||
| Methodologies | Competencies | Description | Qualification |
| Problem solving | A1 A2 A3 A4 A5 A6 A8 A9 A10 A11 B1 B2 B3 B5 B6 B7 B8 C1 | Solution of practical cases, which may be presented orally. | 40 |
| Mixed objective/subjective test | A1 A3 A6 A7 A8 A11 B1 B2 B7 C1 C2 C8 | Theoretical-practical exams, valued as explained in the assessment comments. | 60 |
| Assessment comments | |||
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The exam questionnaires will initially be written in Spanish or English. Students who want a questionnaire in Galician, must request it at least 15 days in advance. Exceptionally, the English exam could follow a different template. Conditions for conducting mixed tests: access to the exam room with any device that allows communication with the outside or the storage of information is prohibited. Lack of discipline will imply that the student must take the assessment tests orally. The practical cases must be delivered throughout the course, within the deadlines established by the teacher. Qualification of not presented. Corresponds to students when they only participate in assessment activities that weigh less than 20% of the final grade, regardless of the grade obtained. Problem solving Up to 4 points (40% of the total evaluation) can be added for the performance and oral or written presentation of individual or group practices. For this purpose, the questionnaires proposed by the teacher must be completed and sent within the established deadlines. To assess this section, a minimum class attendance of 70% will be required. If this percentage is not reached, it will be valued with zero points. Mixed tests correspond to the final exam of the first opportunity, to be taken on the date of the exam calendar published by the Faculty. The maximum score will be 6 points (60% of the total evaluation). In the second opportunity, to be able to recover the continuous evaluation of the first opportunity, the greater one will be taken between: a) Qualification achieved throughout the course in the methodologies guest lecture and problem solving (continuous assessment, 40%); plus qualification achieved in the mixed test of the second opportunity (60%). b) Exclusively the qualification obtained in the mixed test of the second opportunity (100%) Subject to the UDC regulation, exams, oral presentations and other tests subject to evaluation can be face-to-face or online. Advance Assessment In the event that the student has the opportunity to perform an "advance assessment" and only in this case, there will be a mixed oral and / or written test intended to assess all the skills and content of the subject. Other evaluation remarks: 1. The importance of ethical principles related to sustainability values and in personal behaviors and professionals 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 or mental reasons, will be facilitated socio-cultural, experience difficulties for an adequate, equal and profitable access to university life. |
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| Sources of information |
| Basic |
LLORENTE OLIER, J.I. (2022). Análisis de estados económico-financieros. Madrid: CEF
GONZÁLEZ PASCUAL, J. (2016). Análisis de la empresa a través de su información económico-financiera. Fundamentos teóricos y aplicaciones. . Madrid. Pirámide
Lev, Baruch; Gu, Feng, (2017). El final de la Contabilidad. Barcelona : Profit
Ministerio de Economía (2021). Plan General de Contabilidad. https://www.icac.gob.es/ |
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| Complementary |
ESTEO SÁNCHEZ, F. (2003). Análisis de Estados Financieros. Planificación y Control. Madrid: CEF |
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www.globalreporting.org www.theiirc.org |
| Recommendations | ||||
| Subjects that it is recommended to have taken before | ||||
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| Subjects that are recommended to be taken simultaneously | |
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| Subjects that continue the syllabus |
| Other comments | |