The competences of knowledge and attitudes will be obtained through theory and practice sessions and resolving exercises at home, individually or in groups, which will be discussed and corrected in class.
The course will be the following development:
Students will be handed three sets of material during the semester: 1. Theoretical material, 2. Practical exercises to analyze in groups, and 3. Practical exercises to analyze individually. Practical exercises are closely linked with the theory of the different topics of the course. All exercises and homework need to be handed in before each class by aula global according to the timetable. Students are motivated to develop exercises for each topic before the correction is presented in class. Not all exercises will be corrected, and should be considered additional material that students can use to practice. The 6 ECTS credits correspond approximately to 3 credits of face-to-face classes, 2 credit of team work on the practical exercises and 1 credit for individual work on practical exercises. The objective of the theoretical classes is that students understand the problems of accounting linked to each topic of the program. This theoretical understanding is complemented by the solution of practical exercises. Finally, practical exercises that need to be presented by teams are intended to stimulate students to work in team and resolve team problems.