ECTS credits ECTS credits: 3
ECTS Hours Rules/Memories Total: 0
Use languages Spanish, Galician
Type: Ordinary subject Master’s Degree RD 1393/2007 - 822/2021
Departments: Financial Economics and Accounting
Areas: Financial Economics and Accounting
Center Faculty of Nursing
Call: First Semester
Teaching: With teaching
Enrolment: Enrollable | 1st year (Yes)
- To understand the concept of wealth and the results obtained in the activity of a gerontological centre and their presentation in the corresponding accounting statements.
- To analyse and assess the economic-financial information and its usefulness when making decisions for a gerontological centre.
- To study the viabililty of a gerontological business project.
- To make decisions that favour, within an ethical and socially responsible framework, the best results of any gerontological resource.
- Lesson 1: The assets and the representation of the economic-financial information of a gerontological centre.
- Lesson 2: Analysis of the economic-financial information of a gerontological centre.
- Lesson 3: An approach to budgets and cash flows.
- Lesson 4: A study of the viability of a gerontological business project.
BASIC BIBLIOGRAPHY:
ALCARRIA-JAIME, J.J. (2012). Introducción a la contabilidad. Publicacions de la Universitat Jaume I. Disponible en http://dx.doi.org/10.6035/Sapientia66
ALCARRIA-JAIME, J.J. (2009). Contabilidad financiera I. Publicacions de la Universitat Jaume I. Disponible en http://hdl.handle.net/10234/24002
AMAT-SALAS, O. (2008). Comprender la contabilidad y las finanzas. Barcelona: Ediciones Gestión 2000.
ARQUERO, J.L., JIMÉNEZ, S.M., & RUÍZ, I. (2023): Introducción a la contabilidad financiera. Madrid: Pirámide, 8ª edición.
CASTRO ABANCÉNS, I., RUFINO-RUS, J.I. (2015): Creación de empresas para emprendedores. Ed. Pirámide.
ADDITIONAL BIBLIOGRAPHY:
ACEITUNO, P. (2020): Creación y Gestión de Empresas 2020. Ed. Centro de Estudios Financieros (CEF)
AMAT-SALAS, O. (2010): Aplicación en Excel para el análisis de balances. Barcelona: Ed. Profit
AMAT-SALAS, O. (2008): Análisis de estados financieros: fundamentos y aplicaciones. Barcelona : Gestión 2000.
ARCHEL-DOMENCH, P. ET AL. (2022): Estados Contables. Elaboración, análisis e interpretación. Madrid: Ed. Pirámide.
GARCÍA, M.A., & VICO, A. (2021): Introducción a la contabilidad financiera, Centro de Estudios financieros, 3ª edición.
GONZALEZ-DOMINGUEZ, F. J. (2012): Creación de empresas. Guía del emprendedor. Ed. Pirámide.
GONZÁLEZ-PASCUAL, J. (2016): Análisis de la Empresa a través de su Información Económico-Financiera. Fundamentos Teóricos y Aplicaciones Madrid: Ed. Pirámide.
MAYNAR, P. ET AL. (2008). La Economía de la Empresa en el Espacio de Educación Superior. Madrid: McGraw-Hill
NEIRA-RODRIGUEZ, J.A. (2010): Cómo preparar el plan de empresa. FC Editorial.
LEGISLATION:
Real Decreto 1514/2007, de 16 de noviembre, por el que se aprueba el Plan General de Contabilidad (BOE de 20 de noviembre).
Real Decreto 1515/2007, de 16 de noviembre, por el que se aprueba el Plan General de Contabilidad de Pequeñas y Medianas Empresas y los criterios contables específicos para microempresas (BOE de 21 de noviembre).
The instructors of the course might provide additional bibliography for each of the lessons.
CORE:
CG4 - That students will be able to communicate their conclusions and the latest knowledge and reasons that support them to specialised and non-specialised audiences in a clear and unambiguous way.
GC5 - That students possess the learning skills that will enable them to continue studying in a way that will be largely self-directed or autonomous.
SPECIFIC:
CE1 - To acquire advanced knowledge and demonstrate, in a context of scientific and technological or highly specialised research, a detailed and well-founded understanding of the theoretical and practical knowledge and the working methodology in the field of Gerontology.
CE7 - To acquire knowledge that will enable them to establish the appropriate gerontological resource according to the characteristics of the elderly person.
CROSS-FUNCTIONAL:
CT1 - To know and apply the scientific method in the drafting of projects.
CT2 - To know how to disseminate the results obtained in the development of their activity through the sources of information available to the scientific community.
The teaching method will be face-to-face and will make use of different methodologies, namely:
- Guest lecture/Keynote speech: Presentation of the contents that are part of the theoretical framework of the subject through oral presentations, guided by the use of presentation files, audiovisual media and the introduction of questions addressed to students in order to favor learning and the construction of knowledge..
- Tutorials: These are mainly intended to guide students on the projects and activities that they will need to carry out, as well as to solve any doubts and problems that may arise during the course of the subject and to provide students with feedback on the results of their learning process.
- Supervised projects: individual or group completion of different activities that will be detailed in the teaching guide that will be displayed on the first day of class and will be made available to students on the Virtual Campus during the first week of classes.
- Oral presentation: Oral presentation, individually or in groups, of the activities done in the classroom or the case studies that must be submitted.
- ICT practicals: Resolution of practical cases, either individually or in groups, through computer programs (namely, MS Excel).
- Case studies: Resolution, individually or in group, of the proposed cases. These cases will be detailed along the course, according to the workplan.
- Exam: A final exam, with a theoretical-practical content, which a may combine different kind of questions (i.e., short-answer questions, practical exercises, objective test questions...)..
- Readings: Readings on different topics aimed at addressing or deepening on the issues studied in the classroom.
- Virtual forum: There will be two online forums; namely: (a) Online discussion forum: a channel that students can use to propose debates or contribute to them; and (b) Online learning forum: a channel that students can use as a space for exchanging and reflecting about their learning and for proposing new activities.
The assessment of the subject is carried out through two actions: continuous assessment and theoretical-practical exam.
- Continuous assessment: this will have a weight of 80% in the final grade and will consist of various activities, individual or in groups, such as theoretical and/or practical tests in the classroom, submission of exercises, submission and oral presentation of a final project, participation in debates...
The list of the different activities that will be assessed throughout the course, their weighting and monitoring will be detailed in the teaching guide of the subject that will be published in the virtual campus at the beginning of the course. Class attendance will not be assessed in itself.
- Final theoretical-practical exam: it will have a weight of 20% in the final grade and will evaluate the theoretical concepts acquired as well as their practical application. It will be compulsory.
The final grade will be the result of adding the grades of the continuous assessment and the theoretical-practical exam. Students will pass the subject if the final grade achieved is equal to or higher than 5 points out of 10.
This evaluation system will apply in both opportunities of assessment (ordinary and extraordinary). For this purpose, the grade corresponding to the continuous assessment throughout the academic year will be taken into account in the two opportunities. The assessment system is the same for first and subsequent enrolments.
ASSESSMENT OF COMPETENCES
- Continuous assessment: CG4 - CG5 - CE1 - CE7 - CT1- CT2
- Final exam: CG4 - CG5 - CE1 - CE7 - CT1- CT2
DISPENSATION FROM ATTENDANCE
Students with an academic exemption waiver to classess must inform the instructors of the course at the beginning of the academic year, in order to establish a plan and calendar of activities. The evaluation system will be as follows: a final exam of theoretical-practical contents that will have a weight of 100% in the final grade of the course. In order to pass the subject a minimum grade of 5 points out of 10 will be required in this exam.
Classroom work:
- Guest lecture classes: 16 hours
- Tutorials: 4 hours
- Examination and revision of exams and activities: 5 hours
Total hours classroom work: 25 hours
Non-classroom work:
- Individual or group self-study: 30
- Preparation of assignments and activities: 14
- Recommended reading, activities in the library or similar: 6
Total hours of personal work by students: 50
TOTAL HOURS: 75
- This is an introductory subject in which no previous knowledge is required.
- The review and follow-up of the subject on the virtual campus, where the materials and contents addressed in the classroom will be uploaded and most activities to be carried out will be detailed.
- The preparation of the guest lecture classes, through the reading of the theoretical material and the previous resolution of the proposed activities.
- Attendance and active participation in the classroom.
- Attendance at tutorials and participation in virtual forums to resolve doubts about the subject.
- To read the bibliographic material recommended by the teaching staff.
It is forbidden to access the examination room with any device allowing for data transmission and/or warehousing (e.g., mobile phones, smart watches...) when any of the assessment test is taking place.
The fraudulent completion of any exam, exercises, reports..., in whole or partly, which may be subject to assessment will imply the qualification of failure in the current opportunity of assessment, in accordance with article 16 of the "Regulations for the evaluation of the academic performance of students and review of qualifications".
Lucia Rey Ares
Coordinador/a- Department
- Financial Economics and Accounting
- Area
- Financial Economics and Accounting
- Phone
- 881811650
- lucia.rey.ares [at] usc.es
- Category
- Professor: LOU (Organic Law for Universities) PhD Assistant Professor
| Wednesday | |||
|---|---|---|---|
| 15:30-17:30 | Grupo /CLE_01 | Spanish | Classroom 2.02 |
| 01.20.2025 17:00-19:00 | Grupo /CLE_01 | Classroom 2.02 |
| 06.11.2025 16:00-18:00 | Grupo /CLE_01 | Classroom 2.02 |