Introduction to Accounting and Finance

• CB1. Logical reasoning and reading comprehension.
• CB2. Basic concepts of economic, financial, and business activity.

• TM1. Interactive Lecture / Discussion: Faculty-led sessions with oral exposition and targeted questions to encourage debate.
• TM2. Problem-Solving and Exercises: Practical application through in-class problem-solving of business transactions.
• TM3. Active Learning Activities (with/without AI): Research tasks to create and solve cases, ensuring technical communication and critical defense.

• LO1. Present accounting as the fundamental management information system.
• LO2. Perform static analysis of assets and dynamic analysis of events to prepare financial statements.
• LO3. Establish technical links between accounting, financial management, and corporate finance.
• LO4. Use accounting information to study profitability, treasury, solvency, and insolvency.

• C1. Technical Understanding: Understand general concepts, specific accounting designations, and the notion of Heritage.
• C2. Method Application: Understand and apply the accounting method to classify and present useful information from transactions.
• C3. Critical Analysis: Analyze financial statements and understand their utility for financial management.

• P1. Fundamentals in Accounting
• 1.1. Accounting as an information system and users of information.
• 1.2. The dualism of accounting operations and events.
• 1.3. Users of financial information.
• P2. Basis of Accounting Production
• 2.1. Assumptions underlying the preparation of financial statements.
• 2.2. The Accounting Normalization System (SNC).
• P3. Equity Variations
• 3.1. Permutatives.
• 3.2. Modifications.
• P4. Accounting for Operations
• 4.1. Purchases/Acquisitions.
• 4.2. Sales/Disposals.
• 4.3. Year-end adjustments.
• P5. Value Added Tax (VAT)
• 5.1. Domestic transactions.
• 5.2. Intra-community transactions.
• 5.3. International transactions.
• P6. Economic and Financial Analysis
• 6.1. Equity.
• 6.2. Performance

A) CONTINUOUS / PERIODIC ASSESSMENT: Requires a minimum attendance rate of 75%.

• AM1. 1st Individual Test (30%): Closed-book written exam covering the first half of the syllabus. AI Policy: Level 0 (Not permitted)
• AM2. 2nd Individual Test (30%): Closed-book written exam covering the remaining syllabus. AI Policy: Level 0 (Not permitted)
• AM3. Exercise Creation/Resolution and Oral Presentation (20%): Group work (2 or 3 students).
• AI Guideline: Level 2 is permitted (AI as a support tool for research and structuring examples). Submission of the prompts declaration is mandatory.
• Oral Component: Individual defense is mandatory to validate the group grade.
• AM4. Individual In-Class Quizzes (20%): Short-answer questions administered at unannounced times during the semester. AI Policy: Level 0 (Not permitted)

· Final Grade (FG) Formula: Passing requires FG ≥ 9.5 out of 20.

· {FG} = 0,3 x AM1 + 0,3 x AM2 + 0,2 x AM3+ 0,2 x AM4

B) ASSESSMENT BY FINAL EXAM:

• AM5. Final Written Exam (100%): Comprehensive exam covering the entire syllabus. AI Policy: Level 0 (Not permitted)
• In cases of suspected academic fraud or doubt, a complementary or substitute oral exam may be required for approval

NAO