ECTS credits ECTS credits: 6
ECTS Hours Rules/Memories Hours of tutorials: 1 Expository Class: 12 Interactive Classroom: 37 Total: 50
Use languages Spanish, Galician
Type: Ordinary Degree Subject RD 1393/2007 - 822/2021
Departments: Financial Economics and Accounting
Areas: Financial Economics and Accounting
Center Higher Technical Engineering School
Call: First Semester
Teaching: With teaching
Enrolment: Enrollable
1. Provide knowledge and basic tools to the students to be able to understand, appreciate and participate in investment and financing decisions of business and personal. That is, allow the student to answer questions such as: how much to invest?, What assets should you invest and how to get funds?, how does it work the capital market?
2. Know and understand the idea of accounting as an information system
3. Provide the necessary knowledge for the use of accounting information as a basis for planning and control
4. Familiarize the student with appropriate methods (evaluation criteria, software, literature, etc.) for making financial decisions.
5. Train students in the fundamentals of finance at the necessary level to meet the subject contents related to the higher grades.
Chapter 1. Economic activity and company
Chapter 2. Generation of business ideas
Chapter 3. Fundamentals of Accounting
Chapter 4. The accounting cycle and the annual accounts
Chapter 5. Interpretation and analysis of financial information
Chapter 6. The budgetary control. Basic lines of preparation and use of budgets
Chapter 7. Fundamentals of financial calculation
Chapter 8. Investment assessment and risk analysis
Chapter 9. Sources of funding in the company
Basic bibliography
The material provided on the Learning Management System (LMS) is considered sufficient for the development of the subject. Therefore, the bibliography that is provided has all the complementary character.
Secondary bibliography
(1) BREALEY, R.; MYERS, S. y MARCUS, A. (2007): Fundamentos de Finanzas Corporativas (5ª edición), McGraw Hill-Interamaricana de España. Capítulos 1 a 16.
(2) LARRÁN JORGE, M . (2009): "Fundamentos de contabilidad financiera. Teoría y práctica". Ediciones Piramide
(3) FERNÁNDEZ FERNÁNDEZ, L. (coord); FERNÁNDEZ LÓPEZ, S. y RODRÍGUEZ SANDIÁS, A. (2007): La práctica de las finanzas de empresa, Delta Publicaciones, Madrid
(4)ARCHEL DOMENCH, P. LIZARRAGA DALLO, F E SÁNCHEZ ALEGRÍA,S (2008): Estados contables. Elaboración, análisis e interpretación. Ed. Pirámide. 2º Ed.
Knlowedge
Con03: Adequate knowledge of the company concept, institutional and legal framework of the company. Organization and management of companies. Con15: Applied knowledge of business organization. Skills or abilities H/D08: Initiative and entrepreneurial spirit. Skills Comp12: Capacity for organization and planning in the field of the company, and other institutions and organizations.
Our purpose, in relation to the exhibition classrooms is:
- Offer students, before starting each topic, an overview of its contents and the objectives to be covered.
- Point out what the concepts and knowledge are from.
- Specify the basic bibliography for subject monitoring and other recommended bibliography for study.
- Propose complementary activities, for example, reading news related to the topic or visiting certain web pages, so that the students verify that the concepts taught have an absolute correspondence with reality.
Regarding the interactive classes:
- They will try to integrate into the normal course of the expository classes, to reinforce the learning of the theoretical aspects treated and give them content.
Finally, the laboratory classes will be taught in the computer room, with the objective of implementing the knowledge acquired in both the exhibition and interactive classrooms.
Throughout the course topics, the Learning Management System (LMS), Moodle and the Excel spreadsheet will be used.
The assessment system in each of the opportunities for examination (january/June and Januarye/July) is the same and comprises three elements:
1. Final exam of the topics listed in the syllabus of the subject (9 Topics): 50% of the final grade. Students must obtain a minimum of 2 on 5 points.
Written exam consists of a theoretical part and one or more exercises. The first part can consist of short answer questions or test questions. This last option tries to cover a wide range of concepts taught in the subject. The first option attempts to observe the level of subject knowledge by students and their ability to translate their insights on the paper. The second part of the exam (practical), include the development of many of the contents, trying to reflect the degree of student understanding.
2. Continious evaluation. Group works and other practical activities: 50% of the final mark. Other practical activities will be related to the topics of the course.
Regarding point 1 of the Regulations on class attendance in official USC undergraduate and master's programs, it should be noted that class attendance will not be assessed.
The mark in point 2 will be kept from June to July (both opportunities) and will be communicated to each student before the final exam.
Any student can make the final exam independently of the realization of the proposed activities in point 2. If a student has not performed these tasks, his mark comes exclusively from the final exam, so he can only achieve a maximum score of 5.
The system of student evaluation will be independent of its status as a repeater or not.
The final mark will be determined by adding the mark obtained in the exam and the corresponding to the continuous evaluation, provided that the first exceeds the minimum grade required. Otherwise, the final qualification that will be collected in the minutes will be the one obtained in the examination. To pass the subject the final mark must be greater than or equal to 5 points.
In cases of fraudulent performance of exercises or tests, the provisions of the Regulations for the evaluation of the academic performance of students and the review of grades will apply.
Presential classroom work
Lectures 12.0 h
Seminars 12.0 h
Computer room 25.0 h
Group tutoring 2.0 h
Individualized tutoring 2.0 h
Exam and revision 5.0 h
Total 58.0 hours of classroom work
Personal or autonomous work
Lectures 14.0 h
Seminars 20.0 h
Computer room 25.0 h
Group tutoring 8.0 h
Individualized tutoring 3.0 h
Exam and revision 22.0 h
Total 92.0 hours of personal work
- Attendance at the lectures and seminars and doing the exercises proposed.
- Read recommended readings in the classroom to prepare the topics. This provides an overall view of the contents.
- Study frequently the contents, due to the sequential nature of the concepts taught in the course.
- Become familiar with the Excel spreadsheet for Windows.
- Manage and read the financial press. It will try to follow the theoretical topics with the class discussion of real cases related.
Classes are developed in Galician and Spanish: Mostly of the classes will be in Galician languague but support will be give to students with problems to understand galician.
The use of the Learning Management System (LMS) is recommended, since it will be the focus of all the activities that will be carried out in the subject, as well as the EM teams if necessary.
David Rodeiro Pazos
Coordinador/a- Department
- Financial Economics and Accounting
- Area
- Financial Economics and Accounting
- Phone
- 881811585
- david.rodeiro [at] usc.es
- Category
- Professor: University Professor
Raquel Esther Querentes Hermida
- Department
- Financial Economics and Accounting
- Area
- Financial Economics and Accounting
- raquel.querentes [at] usc.es
- Category
- Professor: Temporary supply professor to reduce teaching hours
| Monday | |||
|---|---|---|---|
| 18:00-19:00 | Grupo /CLE_01 | Galician | Classroom A1 |
| 19:00-20:30 | Grupo /CLIL_01 | Galician | Classroom A1 |
| Tuesday | |||
| 18:00-19:00 | Grupo /CLIS_01 | Galician | Classroom A1 |
| 19:00-20:30 | Grupo /CLIL_02 | Galician | Classroom A1 |
| Wednesday | |||
| 18:00-19:00 | Grupo /CLIS_02 | Galician | Classroom A1 |
| 19:00-20:30 | Grupo /CLIL_03 | Galician | Classroom A1 |
| 01.14.2026 16:00-20:00 | Grupo /TI-ECTS03 | Classroom A1 |
| 01.14.2026 16:00-20:00 | Grupo /TI-ECTS06 | Classroom A1 |
| 01.14.2026 16:00-20:00 | Grupo /CLIS_01 | Classroom A1 |
| 01.14.2026 16:00-20:00 | Grupo /CLIL_02 | Classroom A1 |
| 01.14.2026 16:00-20:00 | Grupo /TI-ECTS02 | Classroom A1 |
| 01.14.2026 16:00-20:00 | Grupo /TI-ECTS05 | Classroom A1 |
| 01.14.2026 16:00-20:00 | Grupo /CLE_01 | Classroom A1 |
| 01.14.2026 16:00-20:00 | Grupo /CLIL_01 | Classroom A1 |
| 01.14.2026 16:00-20:00 | Grupo /TI-ECTS01 | Classroom A1 |
| 01.14.2026 16:00-20:00 | Grupo /TI-ECTS04 | Classroom A1 |
| 01.14.2026 16:00-20:00 | Grupo /TI-ECTS07 | Classroom A1 |
| 01.14.2026 16:00-20:00 | Grupo /CLIS_02 | Classroom A1 |
| 01.14.2026 16:00-20:00 | Grupo /CLIL_03 | Classroom A1 |
| 07.03.2026 09:30-14:00 | Grupo /TI-ECTS04 | Classroom A1 |
| 07.03.2026 09:30-14:00 | Grupo /TI-ECTS07 | Classroom A1 |
| 07.03.2026 09:30-14:00 | Grupo /CLIS_02 | Classroom A1 |
| 07.03.2026 09:30-14:00 | Grupo /CLIL_03 | Classroom A1 |
| 07.03.2026 09:30-14:00 | Grupo /TI-ECTS03 | Classroom A1 |
| 07.03.2026 09:30-14:00 | Grupo /TI-ECTS06 | Classroom A1 |
| 07.03.2026 09:30-14:00 | Grupo /CLIS_01 | Classroom A1 |
| 07.03.2026 09:30-14:00 | Grupo /CLIL_02 | Classroom A1 |
| 07.03.2026 09:30-14:00 | Grupo /TI-ECTS02 | Classroom A1 |
| 07.03.2026 09:30-14:00 | Grupo /TI-ECTS05 | Classroom A1 |
| 07.03.2026 09:30-14:00 | Grupo /CLE_01 | Classroom A1 |
| 07.03.2026 09:30-14:00 | Grupo /CLIL_01 | Classroom A1 |
| 07.03.2026 09:30-14:00 | Grupo /TI-ECTS01 | Classroom A1 |