| 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. Introduction to Financial Accounting | |
| 2. Income statement | |
| 3. Balance sheet | |
| 4. Statement of cash flow | |
| 5. Statement of changes in equity | |
| 6. Cash conversion cycle, Working capital | |
| 7. Liquidity and solvency ratios | |
| 8. Profitability ratios | |
| 8. Market indicators | |
| 9. Managerial accounting |
| Planning |
| Methodologies :: Tests | ||||||||||
| Competences | (*) Class hours |
Hours outside the classroom |
(**) Total hours | |||||||
| Introductory activities |
|
1 | 0 | 1 | ||||||
| Lecture |
|
10 | 16 | 26 | ||||||
| Problem solving, exercises |
|
6 | 2 | 8 | ||||||
| Practical cases/ case studies |
|
10 | 27 | 37 | ||||||
| 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 | Problems and exercises related to the subject are formulated, analysed and solved. |
| Practical cases/ case studies | Examination of a (real or simulated) situation in which students have to find a solution to the case, respond to a series of specific questions and make an overall reflection. |
| Personal attention | Time for questions. |
| Personalized attention |
| Description |
|
Time that each teacher has to speak to pupils and resolve their doubts. |
| Assessment |
| Methodologies | Competences | Description | Weight | ||||
| Problem solving, exercises |
|
Problems and exercises related to the subject are formulated, analysed and solved. | 40 | ||||
| Practical cases/ case studies |
|
Examination of a (real or simulated) situation in which students have to find a solution to the case, respond to a series of specific questions and make an overall reflection and presentation of results | 25 | ||||
| Mixed tests |
|
These tests combine extended answers, objective short answers and multiple choice. | 35 | ||||
| Others |
| 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
Elliot H. Sherman, Finance and Accounting for nonfinancial managers, 2011, AMA |
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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.