ECTS credits ECTS credits: 6
ECTS Hours Rules/Memories Student's work ECTS: 99 Hours of tutorials: 3 Expository Class: 24 Interactive Classroom: 24 Total: 150
Use languages Spanish, Galician
Type: Ordinary Degree Subject RD 1393/2007 - 822/2021
Center Higher Technical Engineering School
Call: Second Semester
Teaching: Sin Docencia (En Extinción)
Enrolment: No Matriculable (Sólo Planes en Extinción)
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. Phases and procedures in the creation of a company
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.
The competencies and learning outcomes that an student acquires in this course are as follows:
Specific competence
CB.6 .- Adequate knowledge of the concept of enterprise. Organization and management companies. Ability to understand and analyze basic financial information of a company. Evaluation and project finance.
General competence
CG9 .- Ability of organization and planning at the enterprise level, and other institutions and organizations.
CG.11 .- Knowledge, understanding and ability to implement the necessary legislation in the exercise of the profession of Industrial Engineers.
Transversal competence.
CT.2 Ability to organize and plan
CT.4 Skills for the use and development of computer applications
CT.5 Capacity information management
CT.7 Decision Making
CT.9 Work in a interdisciplinary team
CT.10 Skills in interpersonal relationships
CT.11 Ability to communicate with experts from other areas
CT.12 Adapting to new situations
CT.18 Leadership
CT.20 Initiative and entrepreneurial spirit
This subject has no assigned teaching because it is a study plan in extinction. Students must prepare the subject independently, being guided by the teachers in the hours allocated for tutorials, which will serve to resolve doubts and solve problems that they face in the teaching-learning process.
The assessment system will consist of a final content test in which the learning results will be assessed. It will represent 100% of the grade
Total 92.0 hours of personal work
Use campus virtual.USC.
.
David Rodeiro Pazos
- Department
- Financial Economics and Accounting
- Area
- Financial Economics and Accounting
- Phone
- 881811585
- david.rodeiro [at] usc.es
- Category
- Professor: University Professor
| 01.21.2026 09:15-14:00 | Grupo de examen | Aula A10 |
| 06.01.2026 09:15-14:00 | Grupo de examen | Classroom A1 |
| 07.03.2026 09:30-14:00 | Grupo de examen | Classroom A1 |