Accounting and Valuation. 1.- The system of financial accounting and its use by the financial and legal professional a) The functioning of Financial Accounting: The basic financial statements: balance-sheet and income statement. b) The accounting method. The movement of balance sheet components (assets, liabilities and equity). Recognition of income and expenses c) Financial Accounting and Taxes. 2.- Valuation and Risk Assessment a) Valuation Approaches for businesses, assets and projects. The role of financial and legal professionals when confronted with valuation. b) Valuation and Risk: risk-free rate, risk premium and other risk parameters. The role of financial and legal professionals when confronted with risk. c) Cost of capital and debt, and hybrid products. d) Expected earnings, cash flows and adjustments. e) Growth in revenue and earnings and their estimates: RoI, RoE and RoC.

TEACHING ACTIVITIES BY MATTER AF1 Lecture AF2 Practice/Case AF3 Lecture-plus-practice AF6 Group work AF7 Students¿ individual work TEACHING METHODOLOGIES BY MATTER MD1: Lecture in class by the professor aided by computer and audiovisual tools, in which the course¿s main concepts will be developed, and the main literature will be provided. MD2: Critical reading of the texts recommended by the course¿s professor: press articles, reports, manuals and/or academic articles, for their discussion in class, or to expand and consolidate the lessons of the course. MD3: Resolution of cases, problems, etc, provided by the professor, individually or in group. MD4: Exposition and discussion in class, moderated by the professor, on topics regarding the contents of the course, as well as practical cases. MD5: Making of Works and reports individually or in group. TUTORING: Students will have access to tutorials with the person responsible for coordinating the subject. With the tutoring it is intended to organize the teaching and learning processes that are based on the interaction between the student and the teacher in order to: (i) Guide the autonomous and group work of the students (ii) Deepen in different aspects of the subject (iii) Guide the academic and comprehensive training of the student. The tutorials will take place at the time and under the conditions determined by the teacher in Aula Global.