Identifying Data 2023/24
Subject (*) Economic and Accounting Concepts of the Firm Code 612G01005
Study programme
Grao en Dereito
Descriptors Cycle Period Year Type Credits
First and Second Cycle 1st four-month period
First Basic training 6
Language
Spanish
English
Teaching method Face-to-face
Prerequisites
Department Economía
Coordinador
Montes Solla, Paulino
E-mail
paulino.montes.solla@udc.es
Lecturers
Alló Pazos, María
Barreiro Viñan, Jose Manuel
Garcia Lorenzo, Antonio
Montes Solla, Paulino
Rungo , Paolo
Varela Candamio, Laura
E-mail
maria.allo.pazos@udc.es
jose.barreiro.vinan@udc.es
antonio.garcia.lorenzo@udc.es
paulino.montes.solla@udc.es
paolo.rungo@udc.es
laura.varela.candamio@udc.es
Web http://estudos.udc.es/es/subject/612G01V01/612G01005/2023
General description Esta materia forma parte das materias de formación básica do primeiro curso do Grao en Dereito. Está situado no primeiro cuadrimestre e consta de seis créditos ECTS (6 ECTS).

Considérase unha materia básica porque estuda os conceptos fundamentais da economía e da contabilidade nacional. Estes conceptos son útiles, non só para o estudantado de Dereito como tales, senón tamén para os/as cidadáns que realizan actividades económicas na súa vida diaria (consumir, investir, recibir subvencións públicas, pagar impostos e tomar moitas outras decisións económicas).
Tendo en conta que o coñecemento da materia é parte fundamental de toda actividade económico-financeira, empresarial, social, xurídica ou política, a materia é necesaria e imprescindible no marco do Grao en Dereito.

Na materia explícanse os conceptos, instrumentos e criterios básicos necesarios para ter un coñecemento xeral das cuestións económico-financeiras máis relevantes. Por iso, o enfoque desta materia está pensado para estudantes que se están iniciando no ámbito da economía e da contabilidade, e que precisan ter unha visión global destes e das súas diferentes cuestións e problemáticas. Por este motivo, a materia é abordada cun enfoque multidisciplinar, ofrecéndolle ao estudante unha visión panorámica da mesma, tal e como corresponde á idea dun programa a nivel de materia integrada nunha licenciatura en Dereito.

Study programme competencies
Code Study programme competences
A4 Appreciating the interdisciplinary nature of legal problems
A7 Knowing the national and international legal and political structures.
A9 Ability to handle legal sources (legal, jurisprudential and doctrinal).
A15 Ability to negotiate and mediate.
B1 Knowledge in an area of study that is based on general secondary education, and is usually found at a level that, although supported by advanced textbooks, includes also some aspects that involve knowledge from the forefront of his field of study.
B3 Ability to gather and interpret relevant data (usually within their area of study) to make judgments that include a reflection on social, scientific or ethical relevant issues.
B4 Ability to transmit information, ideas, problems and solutions to a specialized and non-specialized public.
B5 Acquisition and assessment of those learning skills necessary to undertake further studies with a high degree of autonomy
B6 Learning to learn.
B7 Effective problem solving.
B8 Critical, logical, and creative thinking.
B9 Working autonomously on own initiative with a lifelong learning approach.
B10 Teamwork and collaboration.
B11 Ethical and social responsibility.
B12 Effective workplace communication and oral and written skills in Spanish, Galician and foreign languages.
B13 Computing and ICT skills.
C3 Using ICT in working contexts and lifelong learning.
C4 Exercising an open, educated, critical, committed, democratic and supportive citizenship for the sake of the common good.
C5 Understanding the importance of entrepreneurial culture and knowing the useful means for enterprising people.
C6 Critically assess the knowledge, technology and information available to solve the problems they face.
C7 Assume as a professional and citizen the importance of lifelong learning.

Learning aims
Learning outcomes Study programme competences
To understand the real functioning of the economy in contemporary society and the interrelationships of the business, labor, financial, social and political spheres in order to achieve a general perception of microeconomic problems in international and globalized environments. A4
A7
A9
A15
B7
B5
C4
C7
Capacity for synthesis and practical application of theoretical concepts for the treatment and resolution of economic problems in a reflective, critical and autonomous manner. Oral and written expression skills. Ability to work in a team. A4
A7
A9
A15
B6
B7
B8
B9
B11
B12
B13
B1
B5
C3
C4
C5
C7
Awareness of the obligation of every citizen to contribute with their knowledge to try to solve individual and collective human needs with a better understanding of the nature and problems of the latter. Development of students in making economic decisions throughout their lives taking into account the sustainable economy approach (economic-social-environmental linkages) as a source generating long-term welfare. A4
A7
B6
B10
B12
B13
B3
B4
B5
C3
C6

Contents
Topic Sub-topic
MODULE I. INTRODUCTION Topic 1. Basic economic principles
Topic 2. Economic models
MODULE II. MICROECONOMICS Topic 3. Supply and demand
Topic 4. Government intervention in markets
Topic 5. Elasticities and taxation
MODULE III. MARKETS AND COMPETITION Topic 6. A supply curve
Topic 7. Perfect competition
Topic 8. Monopoly, oligopoly and monopolistic competition
Topic 9. Externalities and public goods

Planning
Methodologies / tests Competencies Ordinary class hours Student’s personal work hours Total hours
Guest lecture / keynote speech A4 A7 A9 A15 B6 B7 B8 B13 B1 B5 50 75 125
Multiple-choice questions B7 B9 B10 B11 B12 B1 B3 B4 B5 C3 C4 4 0 4
Objective test B7 B8 B1 B5 C5 C6 C7 2 0 2
 
Personalized attention 19 0 19
 
(*)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 The teaching staff will explain each of the topics of the program, insisting on the fundamental concepts and their relationships. The oral presentation made by the teaching staff may be complemented with the support of audiovisual media and with the posing of some questions addressed to the students, to transmit knowledge and facilitate learning and facilitate participation.
Multiple-choice questions It may consist of problem-solving, short questions, essay questions or multiple-choice questions.
This is a part of the continuous evaluation.
It can be done online through the Moodle platform or in person. The teaching staff will indicate the proper mode at its time.

Objective test This methodology consists of a test for learning assessment. It can combine different types of questions: multiple choice, ranking, short answer, discrimination, completion, and/or association questions. It can also be made with just a kind of any of these questions. It may include both theoretical and practical questions or problems.
It can be done online through the Moodle platform or in person.

Personalized attention
Methodologies
Guest lecture / keynote speech
Description
The teaching team will be available to provide personalized attention to students, whenever they require it, for those topics they deem appropriate, concerning the subject's content. Particularly for solving problems, readings, etc.
This attention may be online through the mechanisms provided by the university.

Assessment
Methodologies Competencies Description Qualification
Multiple-choice questions B7 B9 B10 B11 B12 B1 B3 B4 B5 C3 C4 The knowledge and abilities shown by the students in the tests, essays, and theoretical or practical exercises proposed by the teaching team will be valued. 60
Objective test B7 B8 B1 B5 C5 C6 C7 Knowledge acquired throughout the course will be valued. The test may consist of theoretical or practical questions.
It is a part of the continuous evaluation.
40
 
Assessment comments

Evaluation observations:

1) No-show grade: Corresponds to the student, when he/she only participates in evaluation activities that have a weight of less than 20% of the final grade, regardless of the grade obtained.

2) Second opportunity and early opportunity (or early call):

  • Second opportunity: the conditions of evaluation of the second opportunity (article 18, section 5, of the Rules of Evaluation, Review and Claim of Degrees of Degree and Master's Studies) establish that the second opportunity must guarantee the possibility of passing the subject by the student, so the grading percentages are modified with respect to the first opportunity. Likewise, the second opportunity activity will consist of a single final exam that will account for 100% of the final grade and will be held on the date of the official calendar. Alternatively, in the second opportunity, the student may retain the grades obtained in the continuous evaluation of the first opportunity (with a weighting of 30% in the final grade) and, in this case, the final exam of the second opportunity will represent the remaining 70%.
  • Early opportunity: The evaluation conditions of the early opportunity (article 19 of the Rules for Evaluation, Review and Appeal of Bachelor's and Master's Degrees) will be specific for this opportunity. It will be evaluated by means of an objective test that will account for 100% of the final grade.

3) Students with recognition of part-time dedication and academic dispensation of exemption from attendance: In the first and second opportunity, the evaluation criteria will be governed by the completion of an objective test with a weight of 100% of the final grade. It will consist of an objective test that will include theoretical and practical questions in which students must demonstrate that they have achieved the competencies and learning outcomes of the subject.

4) About the final evaluation conditions: It is forbidden to access the exam room with any device that allows communication with the outside and/or storage of information.

5) Identification of the student: The student must prove his personality in accordance with current regulations.


6) In the case of plagiarism or copying in the performance of any test, the student will be automatically excluded from the same, and all the marks obtained in that exam or opportunity will be eliminated. Therefore, if the student has any marks in the practical test or case study, these will be annulled.

 

Other evaluation observations on minimum evaluation criteria.

A) No minimum grade is required in the continuous evaluation part.

B) For the mixed test, it is necessary to obtain 50% of the possible grade in order to pass the subject. This requirement applies both for the 1st and 2nd opportunity.

C) In general, the student must obtain a minimum score of 5 points in order to pass the subject, provided that in the objective test he/she obtains a minimum of 50% of the grade of the test.

D) Classes are face-to-face and, therefore, class attendance is compulsory.


Sources of information
Basic Krugman, P. Wells, R. & Graddy, K. (2015). Fundamentos de Economía (3ª edición). Reverté

Complementary Bustos Gisbert, A. (2017). Introducción a la Economía. Civitas
Pindyck, R.S. & Rubinfeld, D.L. (2018). Introducción a la Economía: Microeconomía. Pearson. Prentice Hall
Mochón Morcillo, F. (2012). Principios de Economía Política (3ª edición). McGraw-Hill


Recommendations
Subjects that it is recommended to have taken before

Subjects that are recommended to be taken simultaneously

Subjects that continue the syllabus

Other comments

It is recommended to follow regularly the indications and news of the MOODLE platform, since this platform, together with the face-to-face classes; It constitutes an essential communication system between the teaching team and the students.

Additionally, the next general observations and recommendations are made:

1. The delivery of the outstanding works for this subject will never be printed, and instead of, they should be delivered: 

a. by means of virtual/online procedure

b. through the Moodle platform

2. The ethic principles and values of personal and professional sustainable behaviour should be assumed.

3. Everyone should try to identify and modify sexist pre-judgements trying to avoid them and boosting equalitarian behaviours.

4. The full inclusion of disabled students should be facilitated and promoted. Regardless of the physical, psychologic, sensorial or socio-cultural reasons, discrimination must be avoided for all the university community and helping to achieve equalitarian university environments.



Reminder of the application of equality regulations:

- According to the different regulations applicable to university teaching, the gender perspective must be incorporated in this subject (non-sexist language will be used, the intervention of male and female students in class will be encouraged...).

- Work will be done to identify and modify sexist prejudices and attitudes and students will be influenced to modify them and promote values of respect and equality.

- Situations of gender discrimination will be detected and actions and measures will be proposed to correct them.


(*)The teaching guide is the document in which the URV publishes the information about all its courses. It is a public document and cannot be modified. Only in exceptional cases can it be revised by the competent agent or duly revised so that it is in line with current legislation.