| Study programme competencies |
| Code | Study programme competences |
| A10 | Tener los fundamentos económico-financieros necesarios para conocer el estado de una empresa de moda y gestionar adecuadamente la misma, desde una triple perspectiva de liquidez, solvencia y rentabilidad. |
| B1 | Que los estudiantes hayan demostrado poseer y comprender conocimientos en un área de estudio que parte de la base de la educación secundaria general, y se suele encontrar a un nivel que, si bien se apoya en libros de texto avanzados, incluye también algunos aspectos que implican conocimientos procedentes de la vanguardia de su campo de estudio |
| B2 | Que los estudiantes sepan aplicar sus conocimientos a su trabajo o vocación de una forma profesional y posean las competencias que suelen demostrarse por medio de la elaboración y defensa de argumentos y la resolución de problemas dentro de su área de estudio |
| B3 | Que los estudiantes tengan la capacidad de reunir e interpretar datos relevantes (normalmente dentro de su área de estudio) para emitir juicios que incluyan una reflexión sobre temas relevantes de índole social, científica o ética |
| B4 | Que los estudiantes puedan transmitir información, ideas, problemas y soluciones a un público tanto especializado como no especializado |
| B5 | Que los estudiantes hayan desarrollado aquellas habilidades de aprendizaje necesarias para emprender estudios posteriores con un alto grado de autonomía |
| B8 | Capacidad de planificación, organización y gestión de recursos y operaciones |
| B9 | Capacidad de análisis, diagnóstico y toma de decisiones |
| C2 | Dominar la expresión y la comprensión de forma oral y escrita de un idioma extranjero |
| C5 | Entender la importancia de la cultura emprendedora y conocer los medios al alcance de las personas emprendedoras |
| C8 | Valorar la importancia que tiene la investigación, la innovación y el desarrollo tecnológico en el avance socioeconómico y cultural de la sociedad |
| C9 | Tener la capacidad de de gestionar tiempos y recursos: desarrollar planes, priorizar actividades, identificar las críticas,establecer plazos y cumplirlos. |
| Learning aims | |||
| Learning outcomes | Study programme competences | ||
| To know accounting and financial terminology | A10 |
B4 |
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| To know the accounting method and its output: the financial statements | A10 |
C5 |
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| To know basics of corporate finance | A10 |
C5 |
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| To interpret financial information in order to express opinions and make decisions | A10 |
B1 B2 B3 B4 B9 |
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| To transmit accounting and financial information in a foreign language (spoken and written communication) | B1 B2 B4 |
C2 |
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| To use basic information and communications technology tools to enable lifelong learning and professional development | C5 C8 |
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| To enhance autonomous learning and problem solving skills | B2 B5 B8 B9 |
C9 |
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| To work with others in a consultative way | B4 B5 B8 |
C9 |
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| To act ethically in business | A10 |
B2 B5 |
C5 |
| Contents |
| Topic | Sub-topic |
| PART I | ACCOUNTING |
| Introduction | Business activity and the need for information |
| Financial accounting | Balance sheet Income and cash flow statement Accounting method Accounting records Accounting cycle |
| Financial analysis | Content of basic financial statements Liquidity and efficiency Solvency Profitability |
| PART II | FINANCE |
| Introduction | Financial management |
| Basics of financial mathematics | Capitalisation and discounting Annuities and mixed flows |
| Investment decisions | Concept of investment Financial appraisal of investment projects |
| Financing decisions | Financing sources Cost of financing sources |
| Planning | ||||
| Methodologies / tests | Competencies | Ordinary class hours | Student’s personal work hours | Total hours |
| Guest lecture / keynote speech | A10 B4 C2 | 10 | 10 | 20 |
| Directed discussion | B1 B2 B3 C2 | 14 | 28 | 42 |
| Problem solving | A10 B2 B3 B4 B5 B8 B9 C2 C9 | 14 | 28 | 42 |
| ICT practicals | A10 B2 B3 B4 B5 B8 B9 C2 C8 C9 | 14 | 28 | 42 |
| Supervised projects | A10 B2 B3 B4 B5 B8 B9 C2 C8 C9 | 5 | 30 | 35 |
| Online forum | B4 B2 C2 C8 | 0 | 3 | 3 |
| Objective test | A10 B1 B2 B3 B4 B8 B9 C2 C9 | 4 | 16 | 20 |
| Seminar | B2 C2 C5 | 6 | 6 | 12 |
| Personalized attention | 9 | 0 | 9 | |
| (*)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 | Presentation of the basic concepts to enable students to solve proposed accounting and financial problems |
| Directed discussion | Active participation in class discussion by preparing carefully the assigned material |
| Problem solving | To solve, present and discuss the assigned exercises (teamwork or individual work) |
| ICT practicals | To solve, present and discuss the assigned exercises (teamwork or individual work), using ICT (accounting software, spreadsheet, presentation graphics software and other applications) |
| Supervised projects | To prepare, present and discuss the assigned projects (teamwork) |
| Online forum | Online tool to raise questions and clarify doubts concerning the subject |
| Objective test | Partial and final exams covering theory and practice |
| Seminar | Meetings with experts to study and discuss different matters related to the subject |
| Personalized attention |
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| Assessment | |||
| Methodologies | Competencies | Description | Qualification |
| Seminar | B2 C2 C5 | Students will have to prepare and participate in each meeting with experts. They will then have to deliver a report. | 10 |
| Problem solving | A10 B2 B3 B4 B5 B8 B9 C2 C9 | Students will have to solve, present and discuss the assigned exercises (teamwork or individual work) | 10 |
| Supervised projects | A10 B2 B3 B4 B5 B8 B9 C2 C8 C9 | Students will have to prepare, present and discuss the assigned projects (teamwork). Assessment will take into account the rigour in the resolution, the presentation done in the classroom and the answer to the questions raised by the students and the lecturer | 30 |
| ICT practicals | A10 B2 B3 B4 B5 B8 B9 C2 C8 C9 | Students will have to solve, present and discuss the assigned exercises (teamwork or individual work) using ICT | 10 |
| Objective test | A10 B1 B2 B3 B4 B8 B9 C2 C9 | The objective tests assess both theoretical and practical issues. In order to get through the subject it is compulsory to obtain a minimum mark of 4 out of 10. If this requirement is not fulfilled, the registered grade will be the mark of the exam that does not surpass the minimum limit, independently of continuous assessment marks. EVALUATION IN THE FIRST OPTION Partial exams will be held during the first and second semesters (the lecturer will establish the date); each one of these exams is worth 20% of the final grade. To get through the subject it is compulsory to obtain a minimum mark of 4 out of 10 in both exams. Students that did not get through the subject by partial exams and students that got through the subject by partial exams but renounce to the previously obtained mark (they have to notify it in writing before the exam to get authorisation) will attend the final exam held on the date set by the faculty. The global final exam is worth 40% of the final grade. To get through the subject it is compulsory to obtain a minimum mark of 4 out of 10. EVALUATION IN TH JULY OPTION The final exam will be held on the date set by the faculty. The global final exam is worth 40% of the final grade. To get through the subject it is compulsory to obtain a minimum mark of 4 out of 10. |
40 |
| Assessment comments | |||
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It is compulsory to attend classes, as well as seminars, and actively participate in discussions. Part-time students with academic dispensation In compliance with norms, they are required to contact with the lecturer before 30th September. Except for the attendance, they will have an equal-opportunity treatment to perform their continuous evaluation (under determined circumstances the lecturer will set a specific calendar). 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 Evaluation in the July option For the exams 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. |
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| Sources of information |
| Basic |
Jones, M.J. (2014). Accounting and finance. Wiley
Sutton, T. (2004). Corporate financial accounting and reporting. Prentice Hall 2nd ed.
Phillips, F., Libby, R., Libby, P.A. (2016). Fundamentals of financial accounting. McGraw Hill 5th ed.
Ortega, R. (2017). Fundamentals of financial management. ESIC |
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| Complementary |
Blackstaff, M. (2000). Business and finance for IT people. Springer
Watson, D., Head, A. (2016). Corporate finance: principles and practice. Pearson 7th ed.
Reverte, C. (2014). Exercises of financial accounting. Ecobook
Brealey, R.A., Myers, S.C., Allen, F. (2018). Principles of corporate finance. McGraw Hill 12th ed. |
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| Recommendations | ||
| Subjects that it is recommended to have taken before | |
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| Subjects that are recommended to be taken simultaneously |
| Subjects that continue the syllabus | ||
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| Other comments | |