Referring to knowledge

The theoretical and practical nature of this subject, as well as the large number of students in each group, makes face-to-face learning the best mode of delivery.

Students are expected to work independently on the theoretical content of the subject, following the lecturer’s indications. Face-to-face classes address the main theoretical points of the subject, any questions that may arise, and the approaches and solutions to practical exercises, which, combined with independent study, allow students to meet the objectives of the course.

The subject is based on theoretical and practical material prepared by the lecturers and made available via the Virtual Campus, as well as on the reading lists included in the course plan. These core materials are considered adequate to enable students to acquire the knowledge required for preparing the topics covered in this module.

Theoretical and practical resources are common to all groups taking the subject. It is at the discretion of the module leader to supplement these with additional materials tailored to a specific group, whether to review, deepen understanding, or broaden the scope of the topics.

Teaching is delivered in two weekly sessions of two hours each.

Given the diversity of the student body, teaching is designed to develop individual capabilities, with a student-centred approach. An inclusive attitude is adopted towards all groups, ensuring balanced participation (through speaking turns or small-group work) and empowering all students without discrimination. Consequently, materials (exercises, case studies, etc.) are carefully prepared to be non-discriminatory. Equality and respect are fundamental values.

Students are prohibited from recording, capturing, reproducing, or distributing sessions, in whole or in part, by any means or device. Any improper action constitutes a violation of current regulations and may carry legal consequences.

Assessment procedures adhere to the provisions established in the UB Regulations for the assessment and grading of learning outcomes, and developments thereof in the form of criteria and complementary general guidelines for the Faculty of Economics and Business.

At the beginning of the academic year, the Academic Board publishes the calendar and schedule for the examinations for single and repeat assessment procedures, and for the finalization of continuous assessment processes.

A grade is understood as an assessment of the level of sufficiency or insufficiency of the learning outcomes achieved by the student at the end of a stage of the teaching–learning process (block, topic, etc.) on a quantitative scale. It has a clear accrediting nature.

Assessment methods are adapted to students with special educational needs, based on reports prepared by the UB’s Student Support Service (SAE), thus guaranteeing equal opportunities.

The lecturer may request proof of a student’s identification at any time during an assessment activity. Failure to comply will result in the student being expelled from the classroom and the test being considered as not submitted.

The number of ’matrícules d’honor’, awarded at the faculty’s discretion, may not exceed 5% of the number of students enrolled in a group in the corresponding teaching period, except when the number of enrolled students is fewer than 20, in which case only one distinction may be awarded.

Once the subject has been graded, repeat assessment is not possible unless the student formally waives the initial grade awarded, provided the latter is a pass or higher. This waiver must be communicated by email to the corresponding lecturer within the grade review period, and copied to the subject coordinator. In such cases, the student appears as a ’no show’ (no presentat) on the official grade register.

The UB employs plagiarism detection tools for assignments and other student work. Plagiarism in any assessed activity will result in a grade of 0 for the final course mark, following a hearing with the student concerned. The same procedure applies to fraudulent use of other tools, such as artificial intelligence.

Any other irregularity committed by the student during a face-to-face activity—whether continuous, single, or repeat assessment—means he or she appears as a ’no show’ (no presentat) in that test. If multiple irregularities occur during the same academic year, the final grade will be 0.

During assessment activities, students may not use any electronic devices capable of storing or receiving data (such as mobile phones, smartwatches, or calculators with storage capacity), unless explicitly authorised by the teaching staff.

Students are strictly prohibited from recording or reproducing teaching sessions, in whole or in part, by any means or device. Any unauthorised action of this kind constitutes a breach of current regulations and may entail legal liability.

Continuous assessment

Students are assessed on a continuous basis during the course.

Continuous assessment is an integral part of the teaching–learning process and involves procedures carried out during a course to collect and progressively assess evidence of the student’s acquisition of the competences defined in the course syllabus.

Continuous assessment is based on a series of activities carried out during the course, class attendance during the semester, general attitude both in class and during examinations, and class participation.

The weighting given to each activity in the calculation of the final grade is as follows:

• Type 1 activities. Knowledge, ability, attendance, attitude and class participation. Theoretical (multiple-choice, short answers, open questions) and practical (individual entries, cycles, profit and loss account, and balance sheet) tasks. These account for 60% of the final grade. Activities must be completed in person or as virtual activities, both during class hours and outside, throughout the academic period. Each activity has a different weighting.
• Type 2 activities. Knowledge and aptitude. Theoretical (multiple-choice) and practical (individual entries, cycles, profit and loss account, and balance sheet) tasks. These account for 40% of the final grade. Activities are compulsory and conducted in person on the day of the single assessment.

Examination-based assessment

Single assessment is the alternative mode of evaluation to that of continuous assessment. It comprises several tests that provide sufficient evidence to certify achievement of the course objectives and competences.

Students may opt for a single assessment, renouncing continuous assessment, while retaining the right to attend classes and participate in all learning activities. Therefore, despite waiving their right to continuous assessment, students may participate in all class activities, with the right to correction, but without this impacting their final grade in any way.

The single mode of assessment must be sufficient to guarantee the fulfilment of the course objectives.

Given that the date of the final continuous assessment examination coincides with that for single assessment, it is understood that a student who sits the single assessment exam waives their right to be assessed continuously.

Single assessment has three components, all of which are in-person and compulsory:

Part A: theoretical multiple-choice theory questions (one correct answer per question) – 25% of final grade.
Part B: accounting records of various operations – 35% of final grade.
Part C: practical exercise preparing profit and loss accounts and balance sheets – 40% of final grade.

A minimum mark of 5 out of 10 in each part is required to pass the subject. Failure in one or more parts caps the final grade at 3.9.

Students who do not obtain the minimum mark required in any of the parts cannot have the other parts of the assessment corrected. The score awarded will be the score obtained on the part that was graded, calculated according to its contribution to the final grade.

Repeat assessment

Repeat assessment follows the same procedure as that for the single mode of assessment.