ECTS credits ECTS credits: 4.5
ECTS Hours Rules/Memories Student's work ECTS: 74.2 Hours of tutorials: 2.25 Expository Class: 18 Interactive Classroom: 18 Total: 112.45
Use languages Spanish, Galician
Type: Ordinary Degree Subject RD 1393/2007 - 822/2021
Departments: Campus Lugo
Areas: Labour Relations School
Center Labour Relations School
Call: Second Semester
Teaching: With teaching
Enrolment: Enrollable
After this course the student should be able to:
·Know about the basic features and objectives of the individual financial statements
.Interpret the main financial statements to obtain data of interest to the decision-making.
The communication of the accounting information
The Balance Sheet
The Income Statement
The Cash Flow Statement
The analysis of financial statements
Short term and long term analysis
The Analysis of earnings and profitability
BASIC BIBLIOGRAPHY:
MUÑOZ MERCHANTE, A. (2009):” Análisis de estados financieros”, Ediciones Académicas.
Further reading:
ARCHEL DOMENCH, P., LIZARRAGA DALLO, F., SÁNCHEZ ALEGRÍA, S. (2008): Estados Contables. Elaboración, análisis e interpretación. Pirámide. Madrid.
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).
GENERAL
• Identify, gather and interpret relevant data on economic issues.
• Knowing how to communicate relevant information to an audience both skilled and unskilled.
• Possess general knowledge of accounting and learning skills necessary for further study.
• Addressing his professional activities from an ethical perspective.
SPECIFIC
* Ability to search for and identificate of information about companies
* Capacity of interpretation of accounting information
* Knowing about techniques and tools of analysis of accounting information
The basic methodology is the student must follow the lecture and classroom activities, which will be taught in both theory and practice. Classroom sessions devoted to lectures aim to introduce, analyze and explain the basics of each item contained in the program by providing additional information necessary to enable proper development of autonomous learning process. The class sessions devoted to practical exercises basically consist raise, so that at first try to resolve them autonomously, exchanging opinions and questions with your classmates. Then be solved collectively on the board, making the teacher's comments regarding the relevant aspects of it. This approach aims not only to reach the solution of the exercises, but another objective is to interpret and analyze information provided to us and the solution set of case studies and promote teamwork.
With the objective of controlling the progression of students as well as the degree of understanding and assimilation of the subject matter at the end of each subject, there should be clarification of doubts and compilations of case studies approach of the theory explained in the classroom is sometimes solved collectively in class and in other cases will be solved independently and delivered to the teacher.
It used the tools available in the Virtual USC to support the theoretical and practical subject where students will have available as patterns that can help in the study of the subject such as bulletins self-assessment exercises. It is also used communication tools (e-mail, forum, chat ...) among students and teachers to raise debates and other issues and concerns of the subject. Student participation will be taken into account in the final qualification.
These activities are supplemented by individual work the student must devote to each (bibliographical research, reading the material, preparation of accounting information). This independent study will be guided by the proffesor in tutoring hours. It will be taken into account in the final qualification.
EVALUATION:
Evaluation is carryed out through two performances: continuous assessment and theoretical-practical examination.
Continuous evaluation will have a weight of 30% in the qualification and will be:
- In the realization of 2-3 tests in the classroom, individually or in group. Each one of these tests will have a weight of between a minimum of 0.5 and a maximum of 0.75 points in the final note
- In the active participation in class, which in the final note of the pupil will be valued at a maximum of 1,5 points.
The final test, to assess the domain of the theoretical concepts learned as well as its application to case studies, will have a weight of up to 7 points in the final note. The student must achieve in this test a minimum of 2.8 for the qualification obtained is added to the corresponding to continuous evaluation. To approve the total quealification must be 5 or higher.
This form of evaluation is valid june and july.
The evaluation system is unique to the students of first enrolment and subsequents.
PERSONAL WORK OF THE STUDENT Hours
To study (autonomous individual or in group) ...........................................22,5
To work (exercises, conclusions or other works) ............................................40
To read (books or review recommended, activities in library or others)............ 5
Total hours of individual work of the student..............................................67,5
To obtain the maximum performance of this asignatura the student would know the basic notions of Accounting Finaniera
The most importanr recommendations are:
- the assistance.
- the personal work
- to study day by day.
Plagio y uso indebido de las tecnologías:
La realización fraudulenta de cualquier examen, ejercicios, informes, etc., de manera total o parcial, que pueda ser objeto de evaluación para la materia implicará la cualificación de suspenso en la convocatoria vigente, de acuerdo con el artículo 16 recogido en la “Normativa de evaluación del rendimiento académico de los estudiantes y de revisión de cualificaciones”.
Rosa Díaz Alonso
Coordinador/a- Department
- Campus Lugo
- Area
- Labour Relations School
- rosa.diaz [at] usc.es
- Category
- Not Applicable
| Monday | |||
|---|---|---|---|
| 11:30-13:30 | Grupo /CLE_01 | Spanish | 9 |
| 06.05.2025 11:00-13:00 | Grupo /CLE_01 | Classroom 1 |
| 07.03.2025 11:00-13:00 | Grupo /CLE_01 | Classroom 1 |