No specific prior knowledge is necessary
- To familiarize the student with the key concepts and topics of accounting and finance, financial terminology and the content of the accounting reports that make up the annual accounts, as well as other reports that complement them.
- To provide the student with the ability to analyze companies and their economic environment through the financial statements and to know the weak and strong points of a company according to the financial data.
- To provide the student with the necessary analytical tools for the diagnosis of the main causes that affect the economic-financial problems of the company.
- To enable the student to carry out an analysis of the costs of a project and to see their interaction and effect on an economic unit.
- To train the student in the evaluation of the main variables of the profitability of a project and its financial viability.
- To evaluate the expected profitability of investment projects and risk analysis for investment project decision making.
- Introduction to accounting
- Analysis of the balance sheet
- Analysis of the income statement
- Economic and financial diagnosis
- Introduction to cost accounting:
- Full Cost
- Direct Cost
- Investment selection methods
- Static methods
- Dynamic methods: Van & Tir
On-site modality:
The course is eminently practical. Sessions are based on the economic and financial analysis of projects. The sessions are designed to encourage student participation. Each class covers very specific topics and will be related to case studies. Students prepare the work at home and the discussion of case studies is done in class. Excel is used for quantitative analysis.
Throughout the course, different readings will be recommended to the students and the monitoring of the economic news most related to the subject will be encouraged.
Online modality:
The teaching methodology used in the online modality is based on a proprietary methodology developed by La Salle URL called SDBL (Self Directed Based Learning). SDBL is an active methodology based on situational learning and self-directed learning. With situational learning, the student is taught, through challenges, to address real problems and situations of the company with which he/she can consolidate the new knowledge acquired. With self-directed learning, the student decides how to advance in their training based on their previous experience.
On a weekly basis, the LMS (Learning Management System) platform releases the content of a new topic. The way the week works is as follows:
Synchronous kick-off session:
- The teacher gives an overview of the contents and tasks that the student will encounter during the week. The objective of this meeting is to try to discover and reveal on a personal level which aspects of the week's topics may be more difficult for the individual student.
- The teacher resolves possible doubts of the students about the previous week's topic.
Between synchronous connections:
- The student visualizes the content of the sessions and develops the tasks given to him/her about the week's topic to consolidate knowledge and identify doubts.
Synchronous check point session:
- The teacher solves any doubts the students may have about the contents of the current week.
- The teacher presents additional content or case studies, which are of interest to the students.
- The teacher generates debate and discussion among the students about the current week's content with the objective of helping the students in their assimilation, thus improving their learning.
- The teacher provides oral feedback on the deliverables recorded by the students in the previous week's feedback well, emphasizing the difficulties and errors encountered. This instance is for feedback only and not for grading. The feedback wells are an instrument for the students to validate with the mentor, in general terms, the resolution of the tasks set. In this way, the feedback wells are created to give the mentee an opportunity to test the answers with the mentor. Based on the feedback provided by the mentor, the student will be able to finish developing the task and present it as a final deliverable, with the advantage of having had previous advice from the teacher.
Rest of the week. The objective is to finish the development of the tasks of the current week based on the clarifications received in the synchronous check point session to overcome the exercises, tasks and/or deliverables of the topic. It is worth mentioning that most of the time dedicated during this last part of the week should be spent on solving the tasks and deliverables, rather than on assimilating content (an aspect that should have been resolved between the kick-off and check point sessions).
The LMS platform makes the gradual opening of content (week by week) so that the whole group follows the same academic itinerary. In other words, the sequential opening of topics is done so that all students in the program are working on the same subjects simultaneously.
On-site modality:
There will be a group work to be presented in class, which represents 30%, and an exam (individual case in class) which represents 70%.
Online modality:
Subject grade:
Deliverables Sessions 60%: Each student must deposit in the delivery well by the date indicated at the latest.
- Case study Trevit 20%.
- Case study Hotel Merindades Tur 20%.
- Case study Robotics 20%.
Final evaluation 40%: Students will work in groups to solve an exercise proposed by the teacher. This exercise will be defended by each group during the evaluation weeks.
The teacher will publish the grades in the eStudy and, if any student needs more information about it, he/she can contact the teacher directly by email.
In both cases:
Demonstrate academic integrity in the totality of their work.
If the student is caught cheating in any type of exam, plagiarism or rehashing of exercises, activities, assignments, presentations or delivering a team work in which he/she has not collaborated, it will be considered fraud, penalizing the final grade of the course or even being considered as not delivered.
The student and the group must ensure that the work they submit is their own. The student is responsible for citing all sources relied upon in their submissions, using quotation marks when language is taken directly from other sources.
Use of Artificial Intelligence tools
Artificial intelligence (AI) can help in the learning process, but its use must be acknowledged. If you have used any AI tools, include a paragraph at the end of any assignment that uses AI explaining what you used the AI for and what prompts you used to obtain the results. Failure to do so will be considered as an action that tends to falsify or defraud the academic evaluation systems and, therefore, the copying policy of La Salle Campus Barcelona - Copying Policy | La Salle | Campus Barcelona (salleurl.edu) will be applied.
In those subjects or teaching activities in which the academic guide indicates the prohibition of using AI tools, the use of these tools by students will be considered fraud and will entail the application of the copying policy of La Salle Campus Barcelona.
On-site modality:
In the resolution of exercises and course work the criteria to be taken into account are:
- Understanding of the situation posed
- Definition and analysis of the problems posed by the case.
Recording of the main issues
- Proposed solutions
- Realism and appropriateness of the proposed solution(s)
- Argumentation in defense of the proposed solution(s)
- Strengths and benefits of the proposed solution(s)
- Implications of the proposal(s) (economic and management)
Online modality:
The following list is the evaluation criteria for the deliverables of the course:
Deliverable Topic 1
- Trevit case study
Deliverable Topic 2
- Case study hotel Merindades Tur
Deliverable Topic 3
- Case study Robotics
Final Deliverable
Archel Domench, P., Lizarraga Dallo, F., Sánchez Alegría, S., & Cano Rodríguez, M. (2008). Estados contables. Elaboración, análisis e interpretación. Madrid: Pirámide. ISBN 978-84-368-2389-9
Copeland, T. E., Koller, T., & Murrin, J. (1991). Valuation: measuring and managing the value of companies.
Puerto Casasnovas, E., & Galiana Richart, J. (2015). Contabilidad financiera: Manual práctico. Ediciones Librería Universitaria SL. ISBN 978-84-16279-47-0.
Puerto Casasnovas, E., & Galiana Richart, J. (2012). Control de gestión: Manual práctico. Ediciones Librería Universitaria SL. ISBN 978-84-15372-17-2.
No additional materials are required