1. General information
Course:
ACCOUNTING ANALYSIS
Code:
54324
Type:
CORE COURSE
ECTS credits:
6
Degree:
317 - UNDERGRADUATE DEGREE IN BUSINESS MANAGEMENT AND ADMINISTRATION (AB)
Academic year:
2022-23
Center:
5 - FACULTY OF ECONOMICS AND BUSINESS
Group(s):
12
13
Year:
3
Duration:
C2
Main language:
Spanish
Second language:
English
Use of additional languages:
English Friendly:
Y
Web site:
Bilingual:
N
Lecturer:
JULIAN GONZALEZ JAEN
- Group(s):
13
Building/Office
Department
Phone number
Email
Office hours
Fac. Económicas - 1.03
ADMINISTRACIÓN DE EMPRESAS
8270
julian.gonzalez@uclm.es
Lecturer:
ROSARIO PEREZ MOROTE
- Group(s):
12
Building/Office
Department
Phone number
Email
Office hours
Fac.Económicas-2.13
ADMINISTRACIÓN DE EMPRESAS
2323
rosario.pmorote@uclm.es
Lecturer:
CAROLINA PONTONES ROSA
- Group(s):
12
Building/Office
Department
Phone number
Email
Office hours
Fac. Económicas- 2.10
ADMINISTRACIÓN DE EMPRESAS
2377
carolina.pontones@uclm.es
2. Pre-Requisites
Previous requirements are not explicitly established to course the subject by a student, yet it is strongly recommended to have previous knowledge on Financial or General Accounting and Management Accounting.
3. Justification in the curriculum, relation to other subjects and to the profession
The Accounting Analysis subject is taught at the second four-month period within the Degree on Business Administration. The subject aims at providing the student with the basic instruments needed to properly undertake the management of the economic and financial situation of the business along with the interpretation of it. Through this subject, the student will apply the previous knowledge apprehended from other accounting subjects located in the first, second and first four-month period of the third course to analyze a business´s performance and financial and economic position.
This subject is closely related to others within the Degree, mainly Financial Mathematics, Business or Commercial Law, Public Finance (Hacienda Pública) and Taxation System. As a consequence, the Accounting Analysis subject is essential for the learning and comprehension of other multidisciplinary subjects within the Business Administration Degree and represents one of the pillars to gaining access to labor market by students.
4. Degree competences achieved in this course
| Course competences | |
|---|---|
| Code | Description |
| E05 | Develop the ability to analyze any information on the situation and possible development of a company and transform it into a business opportunity. |
| E09 | Ability to carry out a financial evaluation of the different assets of a company at different points in time and at different levels of risk. |
| G03 | Develop oral and written communication skills in order to prepare reports, research projects and business projects and defend them before any commission or group of professionals (specialised or non-specialised) in more than one language, by collecting relevant evidence and interpreting it appropriately so as to reach conclusions. |
| G04 | Ability to use and develop information and communication technologies and to apply them to the corresponding business department by using specific programmes for these business areas. |
| G05 | Capacity for teamwork, to lead, direct, plan and supervise multidisciplinary and multicultural teams in both national and international environments so as to create synergies which benefit organisations. |
5. Objectives or Learning Outcomes
| Course learning outcomes | |
|---|---|
| Description | |
| Assume social and ethical responsibilities in business decision-making. | |
| Search for information in order to analyze it, interpret is meaning, synthesize it and communicate it to others. | |
| Know/learn the regulations and the accounting systems which lead to the obtaining, analysis and interpretation of a business¿s internal and external information, and that are needed by different users ¿investors, shareholders, executives, clients, employees, government, etc.- in order to make decisions related to the business. | |
| Listen, negotiate, convince and defend arguments both in oral and writing ways. | |
| Work out problems in creative and innovative ways. | |
| Additional outcomes | |
| Not established. |
6. Units / Contents
-
Unit 1: The business`s objectives. Internal and external information
-
Unit 2: Methods and tools for the accounting analysis
-
Unit 3: Financial and equity analysis
-
Unit 4: Financial analysis: financial position on the short and long term and financial forecasts
-
Unit 5: Economic analysis: Profit and Loss Account, break-even point, economic situation and profitability
-
Unit 6: Productivity analysis
7. Activities, Units/Modules and Methodology
| Training Activity | Methodology | Related Competences (only degrees before RD 822/2021) | ECTS | Hours | As | Com | Description | |
| Class Attendance (theory) [ON-SITE] | Lectures | E05 E09 | 1.33 | 33.25 | N | N | ||
| Class Attendance (practical) [ON-SITE] | Problem solving and exercises | E05 E09 | 0.67 | 16.75 | N | N | ||
| Workshops or seminars [ON-SITE] | Workshops and Seminars | E05 E09 | 0.1 | 2.5 | Y | N | ||
| Off-site theoretical learning [OFF-SITE] | Workshops and Seminars | E05 E09 | 0.9 | 22.5 | N | N | ||
| Field work [ON-SITE] | Other Methodologies | E05 E09 G03 G04 G05 | 0.1 | 2.5 | Y | N | ||
| Self-study [OFF-SITE] | Other Methodologies | E05 E09 G03 G04 G05 | 0.9 | 22.5 | N | N | ||
| Study and Exam Preparation [OFF-SITE] | Self-study | E05 E09 G03 G04 G05 | 1 | 25 | N | N | ||
| Final test [ON-SITE] | Assessment tests | E05 E09 G03 G04 G05 | 0.2 | 5 | Y | Y | ||
| Study and Exam Preparation [OFF-SITE] | Self-study | E05 E09 G03 G04 G05 | 0.8 | 20 | N | N | ||
| Total: | 6 | 150 | ||||||
| Total credits of in-class work: 2.4 | Total class time hours: 60 | |||||||
| Total credits of out of class work: 3.6 | Total hours of out of class work: 90 | |||||||
As: Assessable training activity Com: Training activity of compulsory overcoming (It will be essential to overcome both continuous and non-continuous assessment).
8. Evaluation criteria and Grading System
| Evaluation System | Continuous assessment | Non-continuous evaluation * | Description |
| Fieldwork assessment | 30.00% | 0.00% | This mark is related to the assessment of the results of the field work and that from the seminar/workshop. It is necessary for the student to pass the final exam in order to obtain this 30% of the mark. |
| Final test | 70.00% | 100.00% | The total mark depends on the realization of a final exam of theoretical and practical character. |
| Total: | 100.00% | 100.00% |
According to art. 4 of the UCLM Student Evaluation Regulations, it must be provided to students who cannot regularly attend face-to-face training activities the passing of the subject, having the right (art. 12.2) to be globally graded, in 2 annual calls per subject , an ordinary and an extraordinary one (evaluating 100% of the competences).
Evaluation criteria for the final exam:
-
Continuous assessment:The mark will be calculated as the weighted average between the marks obtained in the fieldwork (30%) and in the final test of theoretical-practical content (70%).
Regarding the evaluation in case of illness or other special circumstances, see article 6 of the Student Evaluation Regulations of the University of Castilla-La Mancha. -
Non-continuous evaluation:The total mark will depend on a final exam which will consist of a theoretical and a practical part.
In accordance with section b of point 4.2. of the 2022 Student Assessment Regulations, any student may change to the non-continuous assessment mode, by the procedure established by the lecturer, provided that he/she has not participated during the period of classes in assessable activities that together account for at least 50% of the total assessment of the subject. If a student has reached this 50% of assessable activities or if, in any case, the class period has ended, he/she will be considered in continuous assessment without the possibility of changing the assessment mode.
Regarding the evaluation in case of illness or other special circumstances, see article 6 of the Student Evaluation Regulations of the University of Castilla-La Mancha.
Specifications for the resit/retake exam:
The total mark will depend on a final exam which will consist of a theoretical and a practical part.
Regarding the evaluation in case of illness or other special circumstances, see article 6 of the Student Evaluation Regulations of the University of Castilla-La Mancha.
Regarding the evaluation in case of illness or other special circumstances, see article 6 of the Student Evaluation Regulations of the University of Castilla-La Mancha.
Specifications for the second resit / retake exam:
In the special call, the total mark depends on the realization of a final exam of theoretical and practical character.
9. Assignments, course calendar and important dates
| Not related to the syllabus/contents | |
|---|---|
| Hours | hours |
| Unit 1 (de 6): The business`s objectives. Internal and external information | |
|---|---|
| Comment: The assessment schedule will be described on campus virtual at the beginning of the course. |
10. Bibliography and Sources