COURSE GUIDE Finance and Accounting

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1 1 COURSE GUIDE Finance and Accounting Master in Corporate Legal Advice Universidad Católica de Valencia San Vicente Mártir.

2 2 Year 2016/17 COURSE GUIDE: FINANCE AND ACCOUNTING SUBJECT: Finance and Accounting 6 FIELD: Economy of the Undertaking 6 MODULE: Area of Accounting and Finance 9 Type of Learning: Classroom Course: 1 st Semester: 2 nd ECTS Professor: Dr. D. Nicolás Sánchez MODULE ORGANIZATION MODULE: AREA OF ACCOUNTING AND FINANCE 6 ECTS Duration and timing of the module: In the second semestre Field and Subjects Course ECTS Subject ECTS Course/ semestre Economy of the Undertaking 6 Finance and Accountancy 6 1/2

3 3 COURSE GUIDE: FINANCE AND ACCOUNTING Prerequisites: None GENERAL GOALS a. To introduce students to financial accounting of undertakings to learn the accounting process, the associated regulation and its function. b. It will be explained also the obligation of keeping accounts to indicate the current status of the company, so the main financial ratios that lead to a diagnosis of the economic and financial situation of the company are analyzed and studied. c. As a further objective is to know the different methods for valuing companies, since corporate operations may depend on these. CROSS-SECTIONAL COMPENTENCES CSC1 Applying the knowledge acquired and its capability of a resolution of problems in new or unfamiliar contexts within broader (or multidisciplinary) contexts related to their field of study CSC2 Being able to integrate knowledge and handle complexity of formulating judgments based on information that, being incomplete or limited, include reflections on social and ethical responsibilities linked to the application of their knowledge and judgments. CSC3 Knowing how to communicate their conclusions (and the knowledge and ultimate reasons to sustain these) to specialists and non-specialist in a clear and unambiguous way. CSC4 Have the learning skills that enable them to continue studying in a way that has to be largely self-directed or autonomous. CSC5 Know the legal and scientific disciplines necessary for the practice of these professions, including the Autonomous Law CSC6 Assimilate ethics, good forensic practice and professional ethics CSC7 Develop accessory skills for the practice, such as speech and oral and written communication in different languages, strategic negotiation, mediation, or management of advanced technologies. Competence measuring scale

4 4 Prof. Dr. Luisa Vicedo Cañada CSC8 Knowing how to relate their knowledge with other specialties related to the exercise of this profession. CSC9 Taking the advice as a social and supportive function. CSC10 Loyally defend the interests entrusted by the client. CSC11 Perform, with ease and safety, everyday tasks in the areas where the profession develops. CSC12 Always keep in mind the ethical significance of their professional actions, and appreciate its importance for themselves, customers, society, justice and professional group. CSC13 Appreciate the convenience to facilitate a negotiated settlement, and learn the techniques of negotiation. CSC14 Know and apply the techniques, tactics and strategies to manage, monitor and resolve any legal matter, both judicial and extrajudicial. CSC15 Argue, legally correct, both orally and in writing. CSC16 Locate, analyze and evaluate legislation, case law and scientific doctrine applicable to cases. CSC17 Identify the interdisciplinary implications of the matter in his responsibility. CSC18 Choose, if necessary, the legal action best suited to solving the case. CSC19 Analyze the feasibility of possible solutions to the conflict, from the legal point of view, substantive and procedural, taking into account the possible duration of the litigation or negotiation, economic aspects, including the fiscal ones and impact on the human aspect to the conflicting parties. CSC20 Maintain a proper relationship and communication with the client. CSC21 Knowing the content and usefulness of notarial and registration documents. SPECIFIC COMPETENCES SC1 Identify and apply critically relevant standards in the various situations that arise in the daily happenings of a company,

5 SC2 Interdisciplinary aspects that allow professionals to design legal strategies to cope with global complex problems that are intertwined economic, commercial, administrative, financial and labor, with their corresponding tax impact. SC3 Areas of litigation practice and technical procedures to daily exercising of counseling. SC4 The essential personal skills related to mediation and negotiation skills, public speaking and writing of the business. SC5 Train lawyers to carry out their activity, both as external advisors to companies, or linked to one or more companies forming part of the legal department. SC6 Detect and properly interpret the economic and legal dimension of each of these situations, noting their relationship and the effects they have on the company or its stakeholders. SC7 Know and be able to develop and interpret the main legal documents involved in the daily development of the company. SC9 Choose an arbitration solution if it is more appropriate and advantageous for the case than the judicial one. SC10 To improve the ability to write reports and opinions, both individually and in groups, as well as proceeding to public exhibition and defense of one's arguments. SC11 Provide specific training to develop the necessary procedural practice for the elaboration, preparation and processing of demands and resources in the field of counseling. SC16 Develop personal skills to join the management teams of companies and modern business charts. SC17 Learn and practice through case studies the interrelation and internationalization of major corporate legal issues. SC18 Advise the customer with the judicial or transactional way to ponder his interests. SC19 Ability to understand and explain the operation of local, regional, national, and international community, in its genesis and as a whole and to identify the institution or authority responsible for each case and the area of law applicable in the each case. SC20 Writing appeals against judgments and meet the requirements for use, types of resources, procedural steps both before the Supreme Court and the Constitutional Court. SC21 Apply the precautionary measures. SC23 Mastering the techniques of counseling court

6 6 SC24 Apply acquired knowledge and learn the method of solving real problems. SC25 Face ethical issues in the profession. SC26 To go into problems, being able to reason and provide solutions or proposals to the legal problems that arise. SC27 Learning techniques for obtaining legal information and the analysis and presentation of legal issues: management of legal sources (legal, jurisprudential and doctrinal), domain of legal and investigative techniques, knowledge of computer techniques in obtaining legal information and legal data communication (Internet, databases of legislation, jurisprudence, literature), ability to read and interpret legal texts for correct interpretation and application. LEARNING OUTCOMES COMPETENCES R-1 Properly impute the accounting, making accounting entries, according to the accounts of the General Accounting Plan of 2007 R-2 Identify and develop properly, each of the sequences that form the accounting cycle (opening, management, regulation, management and closure) R-3 Knowing the binding books of the company own and learn the need to account for decision making. R-4 Being able to economically evaluate the different assets of the company at different points in time and with different levels of risk. R-5 Acquire the skill to elaborate financial information relevant to decision making R-6 To interpret financial-economic analysis R-7 Identify investment opportunities that maximize the value of the company and choose means of business financing that maximize firm value R-8 Know and understand the processes of issuing asset R-9 Understanding the functioning of national and international financial markets with special emphasis

7 7 on processes of the corporate restructuring ACTIVITIES TO BE CARRIED OUT FOR THE ACQUISITION OF THE ANTICIPATED COMPETENCES: ACTIVITY PRACTICAL CLASSES THEORETICAL CLASSES Teaching-Learning Methodology Group work sessions supervised by the teacher. Study of legal cases, both true and fictitious, diagnostic tests, problems, field study, computer room, data search, libraries, network, Internet, etcetera. Meaningful construction of knowledge through student interaction and activity. Presentation of contents by professor, analysis of competences, explanation and inclass display of skills, abilities and knowledge. Specific instructions about group and individual work of each issue. Relationship with Learning Outcomes All All ECTS 1 1,1 0,6 EPOSITION OF GROUP WORK TUTORING Application of interdisciplinary knowledge. Personalized and small group attention. Period of instruction and/or guidance by a tutor in order to review and discuss the materials and topics presented in lectures, seminars, readings, writing papers, etc. All 0,3 All 0,2 1 The subject is organized in classroom and autonomous distance activities, with an estimated percentage of ECTS. The appropiate distribution is the following: 35-40% for classroom activities and 65-60% for individual autonomous work. For a subject woth 6 ECTS: 2,4 and 3,6 respectivley.

8 8 ASSESSMENT Set of oral and/or written tests used during initial, formative or additive assessment of the student. All 0,2 Total 2,4 INDEPENDENT LEARNING ACTIVITIES ACTIVITY GROUP WORK INDEPENDENT WORK Teaching-Learning Methodology Group preparation of readings, essays, problem solving, seminars, papers, reports, etc. to be presented or handed in during lectures, practical classes and/or small group tutoring sessions. Student study: Individual preparation of readings, essays, problem solving, seminars, papers, reports, etc. to be presented or handed in during lectures, practical classes and/or small-group tutoring sessions. Relationship with Learning Outcomes All 1,4 All ECTS 2,2 Total 3,6 SYSTEM FOR ASSESSING AND GRADING THE ACQUISITION OF THE COMPETENCES Assessment Tool LEARNING OUTCOMES ASSESSED Allocated Percentage %

9 9 Practical tests in which the acquisition of the skills relevant to the subject is assessed. This will be evaluated through a written test and attendance and presentation of the different practices that will be offered to students throughout the module (led assignments, case studies, records, etc.) All 40% The evaluation of the papers will take into account the structure of work, documentation quality, originality, spelling and presentation. Attendance and active participation in class sessions, to group work, in the tutorials and seminars. In them, the student must demonstrate the assumption of the competences corresponding to the subject. Its assessment will be made by tracking logs of assistance by the teacher. Theoretical written tests which may be to develop or in a test style. This module can perfectly reconciled both or opt for either. These tests assess the skills and competences related to this subject that must have been acquired by the students both by attending the lessons and in their time of individual or group learning. Criteria for granting a Mark of Distinction: All 20% All 40% A mark of Distinction may be granted to the best students, who always must have exceeded a mark of 9 and, in principle and except for exceptional circumstances, will only be awarded in the first call of examinations for this subject. DESCRIPTION OF THE CONTENTS OF THE COURSE: Section I: Accounting 1) Accounting Process 2) General Plan of Accounting 3) Obligatory Accounting Books 4) Audit COMPETENCES CSC1-CSC21 and SC2-S6, 7, 9-11, 15-21, 22-26,27-31

10 10 Section II: Finance 5) Economic Situation 6) Interest Rates 7) Financial System 8) Financial Instruments Section III: Economic and Financial Assessment 9) Operational Finance 10) Income 11) Ratio analysis 12) State Sources of Cash Section IV: Business Valuation 13) Value and Prices 14) Evaluation Procedures TEMPORAL ORGANIZATION OF LEARNING BY CONTENT SECTIONS: Number CONTENT SECTION of Meetings 1 Accounting 5 2 Finance 5 3 Economic and Financial Assessment 10 4 Business Valuation 2 TOTAL SESIONES 22 REFERENCES FUNDAMENTAL REFERENCES Plan General de Contabilidad (RD 1515/2007) José Mº Mateu, Diana Belenguer y Mª José Cerezuela, ABC de la Contabilidad y Finanzas (Ediciones Gestión 2000, SA) COMPLEMENTARY BIBLIOGRAPHY El Arte de valorar empresas. Varios Autores. Editorial Aranzadi. Richard Brealey y Steward Myers, Fundamentos de financiación empresarial (Mc Graw Hill)

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