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
Departments: Financial Economics and Accounting
Areas: Financial Economics and Accounting
Center Higher Technical Engineering School
Call: Second 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. 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 virtual campus 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
Throughout the course topics, the Virtual Campus, Moodle and the Excel spreadsheet will be used. Also in scenarios 2 and 3 we will use MS equipment.
Within the planning of the USC for the next academic year, 3 scenarios are contemplated
Scenario 1 (No restrictions; use of mask and hydrogels / soap)
The expository and interactive classes will be as previously designed and will be held in person.
Scenario 2 (distancing)
The expository teaching will be contactless (with MS TEAMS) and the seminars, computer rooms and laboratories will be carried out in person.
Scenario 3 (confinement)
Teaching will be contactless (with MS TEAMS). Exhibition sessions, seminars, practices and tutorials will be online.
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.
COMPETENCES: CB.6, CG.9 and CG.11.
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.
COMPETENCES: CT.2, CT.7, CT.10 and CT.20.
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.
COMPETENCES: CT.4, CT.5, CT.7, CT.9, CT.10, CT.11, CT.12 and CT.18.
Throughout the course topics, use will be made of the Virtual Classroom and the Excel spreadsheet.
Throughout the course topics, the Virtual Campus, Moodle and the Excel spreadsheet will be used. Also in scenarios 2 and 3 we will use MS TEAMS.
Within the planning of the USC for the next academic year, 3 scenarios are contemplated
Scenario 1 (No restrictions; use of mask and hydrogels / soap)
The expository and interactive classes will be as previously designed and will be held in person.
Scenario 2 (distancing)
The expository teaching will be contactless (with MS TEAMS) and the seminars, computer rooms and laboratories will be carried out in person.
Scenario 3 (confinement)
Teaching will be contactless (with MS TEAMS). Exhibition sessions, seminars, practices and tutorials will be online.
Group tutorials will take place in groups of between 10 and 15 students. In scenario 1 they will be face-to-face and in scenarios 2 and 3 using MS Teams.
The assessment system in each of the opportunities for examination (May/June and June/July) is the same and comprises three elements:
1. Final exam of the topics listed in the syllabus of the subject (9 Topics): 70% of the final grade. Students must obtain a minimum of 2.8 on 7 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. Group works and other practical activities: 30% of the final mark. Other practical activities will be related to the topics of the course.
The list of the different activities that can be evaluated throughout the course, their weighting and how they will be supervised will be indicated in the teaching guide of the subject that will be published in the virtual classroom at the beginning of the course.
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 7.
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.
DISPENSE ASSISTANCE TO CLASS
In accordance with the Statutes of the University of Santiago de Compostela and the
Instruction No. 1/2017, of the General Secretariat, on the dispensation of attendance to class in
Circumstances, students may request during the first week of school
or, subsequently, of concurring unforeseen and unexpected causes, the dispensation of assistance to
Class, upon a reasoned and accredited request made to the Dean. In this case or students will be assessed in the final exam on 10.
The above activities will be carried out differently depending on the scenarios.
Scenario 1: final exam; face-to-face and continuous evaluation; face to face and telematics
Scenario 2: final exam; Synchronous telematics and continuous evaluation; Telematics
Scenario 3: final exam; Synchronous telematics and continuous evaluation; Telematics
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.
In scenarios 2 and 3, it is recommended that the student have computer skills to follow the classes on MS TEAMS.
Classes are developed in Galician languague (chapter 1 to 5) and Spanish (chapter 6 to 9)
The use of the virtual campus 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 (scenarios 2 and 3).
Recommendations for telematic teaching:
• It is necessary to have a computer with a microphone and a camera to carry out the telematic activities that are programmed throughout the course. It is recommended to buy computers with the MS Windows environment, since other platforms are not compatible with some of the computer programs used in the themes, available from USC.
• Improve information and digital skills with the resources available at USC.
In face-to-face teaching, the mask must be worn during the time the student is in the Center. All instructions from the health authorities and from the USC itself are followed scrupulously to protect the health of Covid-19. Wear a mask, apply a hydrogel, or wash your hands with soap and water following the instructions, and, when possible, increase your distance from the rest of your classmates and teachers in the classroom.
Contingency plan
The classes had followed different formats according to the scenario in which we find ourselves
Scenario 1 (No restrictions; use of mask and hydrogels / soap)
The expository and interactive classes will be as previously designed and will be held in person.
Scenario 2 (distancing)
The expository teaching will be contactless (with MS teams) and the seminars, computer rooms and laboratories will be carried out in person.
Scenario 3 (confinement)
Teaching will be contactless (with MS teams). Exhibition sessions, seminars, practices and tutorials will be online.
In scenarios 2 and 3, distance learning activities will be carried out synchronously / asynchronously and always in accordance with the schedule established by the center, through the different telematic means available at USC-
To carry out tutorials, as well as to maintain direct communication both between the students themselves and between them and the teacher, it can be done through the Virtual Campus forum, through Mrs. Teams or by email.
EVALUATION SYSTEM
The evaluation system can be modified according to different scenarios. In particular in scenarios 2 and 3, the continuous assessment score would be worth 50% and the exam 50%.
David Rodeiro Pazos
Coordinador/a- Department
- Financial Economics and Accounting
- Area
- Financial Economics and Accounting
- Phone
- 881811585
- david.rodeiro [at] usc.es
- Category
- Professor: Temporary PhD professor
Jose Luis Sieira Lopez
- Department
- Financial Economics and Accounting
- Area
- Financial Economics and Accounting
- joseluis.sieira [at] usc.es
- Category
- Professor: LOU (Organic Law for Universities) Associate University Professor
| Tuesday | |||
|---|---|---|---|
| 17:00-18:00 | Grupo /CLIS_01 | Spanish, Galician | Classroom A7 |
| Wednesday | |||
| 17:00-18:00 | Grupo /CLIS_02 | Galician, Spanish | Classroom A7 |
| Friday | |||
| 17:00-18:00 | Grupo /CLE_01 | Galician, Spanish | Classroom A3 |
| 05.27.2021 16:00-20:45 | Grupo /CLIS_01 | Classroom A3 |
| 05.27.2021 16:00-20:45 | Grupo /CLIL_01 | Classroom A3 |
| 05.27.2021 16:00-20:45 | Grupo /CLIS_02 | Classroom A3 |
| 05.27.2021 16:00-20:45 | Grupo /CLIL_03 | Classroom A3 |
| 05.27.2021 16:00-20:45 | Grupo /CLE_01 | Classroom A3 |
| 05.27.2021 16:00-20:45 | Grupo /CLIL_02 | Classroom A3 |
| 05.27.2021 16:00-20:45 | Grupo /CLIL_02 | Classroom A4 |
| 05.27.2021 16:00-20:45 | Grupo /CLIS_01 | Classroom A4 |
| 05.27.2021 16:00-20:45 | Grupo /CLIL_01 | Classroom A4 |
| 05.27.2021 16:00-20:45 | Grupo /CLIS_02 | Classroom A4 |
| 05.27.2021 16:00-20:45 | Grupo /CLIL_03 | Classroom A4 |
| 05.27.2021 16:00-20:45 | Grupo /CLE_01 | Classroom A4 |
| 05.27.2021 16:00-20:45 | Grupo /CLIS_02 | Classroom A8 |
| 05.27.2021 16:00-20:45 | Grupo /CLIL_03 | Classroom A8 |
| 05.27.2021 16:00-20:45 | Grupo /CLIL_02 | Classroom A8 |
| 05.27.2021 16:00-20:45 | Grupo /CLE_01 | Classroom A8 |
| 05.27.2021 16:00-20:45 | Grupo /CLIS_01 | Classroom A8 |
| 05.27.2021 16:00-20:45 | Grupo /CLIL_01 | Classroom A8 |
| 07.09.2021 09:15-14:00 | Grupo /CLIS_01 | Classroom A1 |
| 07.09.2021 09:15-14:00 | Grupo /CLIL_01 | Classroom A1 |
| 07.09.2021 09:15-14:00 | Grupo /CLE_01 | Classroom A1 |
| 07.09.2021 09:15-14:00 | Grupo /CLIS_02 | Classroom A1 |
| 07.09.2021 09:15-14:00 | Grupo /CLIL_03 | Classroom A1 |
| 07.09.2021 09:15-14:00 | Grupo /CLIL_02 | Classroom A1 |