ECTS credits ECTS credits: 3
ECTS Hours Rules/Memories Student's work ECTS: 39 Hours of tutorials: 5 Expository Class: 11 Interactive Classroom: 20 Total: 75
Use languages Spanish, Galician, English
Type: Ordinary subject Master’s Degree RD 1393/2007 - 822/2021
Departments: Financial Economics and Accounting
Areas: Financial Economics and Accounting
Center Faculty of Labour Relations
Call: First Semester
Teaching: With teaching
Enrolment: Enrollable | 1st year (Yes)
Understand the objectives and characteristics of the different types of documents that the company uses to provide information to third parties. Also intends to the familiarization of students with research techniques and diagnosis of the economic and financial situation of the company, to understand as from financial statements published, along with other information, and the use of different instruments, is possible to reveal data of interest for decision making.
UNIT 1: Accounting standards
UNIT 2: The balance sheet
UNIT 3: The Income Statement
UNIT 4: The statement of changes in net equity
UNIT 5: The Statement of Cash Flows
UNIT 6: The notes to the financial statements
UNIT 7: Accounting analysis and labor relations
- ARCHEL, P.; LIZARRAGA, F.; SÁNCHEZ, S. (2010): Estados contables. Elaboración, análisis e interpretación. Ed. Pirámide: Madrid.
- MUÑOZ MERCHANTE, A. (2009): Análisis de estados financieros. Ediciones académicas.
- PALOMARES, J e PESET, M.J.(2015): Estados financieros. Interpretación y análisis. Ed. Pirámide: Madrid.
- RIVERO TORRE, P. (2009): Análisis de Balances y Estados complementarios. Ed Pirámide: Madrid.
General:
• To be able to interpret data on relevant economic issues.
• Learn to communicate relevant information either to a specialized public and non-specialist.
• Pose general knowledge of financial analysis of states and the learning skills necessary to continue studying.
• Addressing his occupation from an ethical perspective.
Specific:
• Define and interpret accounting major states and the basic features of the same.
• Know and understand the legislation applicable in the preparation of annual accounts.
The basic methodology is to follow the master classes and activities, which will be given both in theory and as practice.
We will use the tools available in the Virtual USC to support the theoretical and practical subject. Also use the communication tools (email, forum, chat) between students and teachers to raise debates and other issues and questions of the subject. The student's participation will be taken into account in the final assessment..
These activities are complemented with individual work students and group work (search for bibliographic material, reading this material, preparation of accounting information). This independent work, which will be guided by the teacher will be taken into account in the final assessment.
In the second situation, teaching in the classroom will coexist with the virtual one. Virtual teaching will have synchronous and / or asynchronous mechanisms. The tutorials will be virtual. The theoretical-practical exam will be face-to-face. The continuous evaluation will also be face-to-face.
In the third situation, teaching will be only virtual, with synchronous and asynchronous mechanisms. The virtual campus of the subject and the teams platform will be used for learning. The practical theoretical exam will be virtual and the proposals for continuous assessment activities will be online through the virtual campus, too.
The evaluation of the matter will take place through the continuous assessment and a final theoretical and practical test. Continuous evaluation will have a weight of 30% of the final qualification and will consist of various classroom activities: exercises, search and analysis of information delivery... Class attendance is not valued if same. The final theoretical and practical test will have a weight of 7 points in the final grade. The student must achieve a minimum of 2.8 points in this test. The final grade is determined by the addiction of the note corresponding to the final examination to the obtained note on continuous assessment. To overcome matter the sum should be equal to or greater than 5.
It is advised that the student spend at least as many hours on individual study of the material covered in each class as they do attending the class
It is essential to pass the course by the system of continuous assessment, attendance to class and bring the subject up to date.
Sugey De Jesus Lopez Perez
- Department
- Financial Economics and Accounting
- Area
- Financial Economics and Accounting
- sugeydejesus.lopez [at] usc.es
- Category
- Professor: Intern Assistant LOSU
| Thursday | |||
|---|---|---|---|
| 16:00-21:00 | Grupo /CLE_01 | Spanish | Classroom 2 |
| 01.20.2025 17:00-19:00 | Grupo /CLE_01 | Classroom 9 |
| 06.26.2025 17:00-19:00 | Grupo /CLE_01 | Classroom 9 |