| Competences |
| Type A | Code | Competences Specific |
| A1.3 | Analyse the financial situation of technology companies, including the national and international tax environment, whilst taking into account their multidisciplinary and changing nature in a context of technological innovation. | |
| A1.4 | Apply advanced methods of theoretical and empirical analysis to company decision-taking. | |
| A2.3 | Design formulas for financing and exploiting innovation on the international financial markets. | |
| Type B | Code | Competences Transversal |
| Type C | Code | Competences Nuclear |
| Learning outcomes |
| Type A | Code | Learning outcomes |
| A1.3 |
Understand the instruments used for analysing business indicators in technological and industrial companies. | |
| A1.4 |
Interpret the financial situation of a company and its impact on business decisions regarding finance in complex international markets. | |
| A2.3 |
Analyse financial statements in order to propose innovative ideas for new business projects relating to technology and the exploitation of innovation. | |
| Type B | Code | Learning outcomes |
| Type C | Code | Learning outcomes |
| Contents |
| Topic | Sub-topic |
| 1. Accounting | |
| 2. Income statement and balance sheet | |
| 3. Statement of cash flow | |
| 4. Statement of changes in equity | |
| 5. Cash conversion cycle | |
| 6. Working capital | |
| 7. Liquidity, solvency and profitability ratios | |
| 8. Market indicators | |
| 9. Cost accounting and competitive strategy |
| Planning |
| Methodologies :: Tests | ||||||||||
| Competences | (*) Class hours |
Hours outside the classroom |
(**) Total hours | |||||||
| Introductory activities |
|
1 | 0 | 1 | ||||||
| Lecture |
|
13 | 18 | 31 | ||||||
| Problem solving, exercises in the classroom |
|
12 | 25 | 37 | ||||||
| Problem solving, exercises |
|
1 | 2 | 3 | ||||||
| Personal attention |
|
1 | 0 | 1 | ||||||
| Mixed tests |
|
2 | 0 | 2 | ||||||
| (*) On e-learning, hours of virtual attendance of the teacher. (**) The information in the planning table is for guidance only and does not take into account the heterogeneity of the students. | ||||||||||
| Methodologies |
| Description | |
| Introductory activities | Activities designed to make contact with students, collect information from them and introduce the subject. |
| Lecture | Description of the contents of the subject. |
| Problem solving, exercises in the classroom | Formulation, analysis, resolution and debate of a problem or exercise related to the topic of the subject. |
| Problem solving, exercises | Problems and exercises related to the subject are formulated, analysed and solved. |
| Personal attention | Time for questions. |
| Personalized attention |
| Description |
| Assessment |
| Methodologies | Competences | Description | Weight | ||||
| Problem solving, exercises |
|
Problems and exercises related to the subject are formulated, analysed and solved. | 50 | ||||
| Mixed tests |
|
These tests combine extended answers, objective and short answers with problems or cases to solve. Students have to respond to the activity using their theoretical and practical knowledge about the subject. | 40 | ||||
| Others | Student's active participation in the class |
10 |
| Other comments and second exam session | |||
|
For the second call students have to pass an exam (50%) and must deliver a case study (50%). If the case study has been delivered previously, the note can be preserved. |
|||
| Sources of information |
| Basic |
Janet Walker, Accounting in a nutshell, 2009, Elsevier/CIMA
S.M.H. Collin, Dictionary of accounting, 2007, A & C Black
Edward Fields, The Essentials of finance and accounting for nonfinancial managers, 2002, AMACOM |
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| Complementary | |||||||||
| Recommendations |
(*)The teaching guide is the document in which the URV publishes the information about all its courses. It is a public document and cannot be modified. Only in exceptional cases can it be revised by the competent agent or duly revised so that it is in line with current legislation.