Teaching plan for the course unit

(Short version)

Referring to knowledge

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 student identification at any time during an assessment activity.

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 being awarded for the final course mark, following a hearing with the student concerned.

In the event that a student commits any other irregularity during an assessment activity, that activity will be graded 0. 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 teaching period and others at the end of the course, class attendance during the teaching period, and general attitude both in class and during examinations.

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 and open questions) and practical (multiple-choice, short answers, drafting and analysis of financial statements). 70% of the 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 activity. Knowledge and ability. Practical. 30% of the grade. Compulsory activity conducted in person on the day of the single assessment exam.

Examination-based assessment

Single assessment is the alternative method of evaluation to that of continuous assessment. It comprises a single assessment activity and includes sufficient material evidence to accredit and guarantee the achievement of the objectives and competences established in the teaching plan for the subject.

Students may opt for a single assessment, renouncing continuous assessment, while retaining the right to attend classes and participate in all learning activities.

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

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.

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 two components, both of which are in-person and compulsory:

• Part A: theoretical multiple-choice questions with four possible answers of which only one is correct, worth 30% of the final grade.
• Part B: drafting and/or analysis of a financial statement, and multiple-choice questions with four possible answers of which only one is correct, worth 70% of the final grade.