Course Announcements
Final Exam announcement
Dear all,
Please notice the final e

Course Announcements
Final Exam announcement
Dear all,
Please notice the final exam will be an individual assignment that will be in the blackboard attached in the last session (this saturday 30 of November 2024) and So, will be an open book exam and the questions of this exam are the following ones (I will provide you the company this saturday 30 of November):
How liquid is the firm?
Is the management generating an adequate operating profits on the firm´s assets?
How is the firm financing its assets?
Are the owners receiving an adequate return on their investment?
You will be able to apply all the topics covered in the class.
Please remember the day of the exam is a day to enjoy because you will see you have a better financial level than expected!!!
Have a nice week!
Best Regards,
FINANCIAL REPORTING & ACCOUNTING FOR LAWYERS
SUBJECT DESCRIPTION
To understand the financial accounting from a general overview with a holistic perspective (as an executive point of view).
LEARNING OBJECTIVES
Concepts essential to the reporting of a company´s financial position, operating results, and cash flows to investors, creditors, and other decision makers, including the means by which the information is gathered and reported in financial statements. Upon completion of this module, students will have sufficient knowledge of the fundamental concepts, terminology, and techniques of financial accounting to analyze a corporate annual report.
TEACHING METHODOLOGY
IE University teaching method is defined by its collaborative, active, and applied nature. Students actively participate in the whole process to build their knowledge and sharpen their skills. The professor’s main role is to lead and guide students to achieve the learning objectives of the course. This is done by engaging in a diverse range of teaching techniques and different types of learning activities such as the following:
Learning Activity Weighting
Lectures (15.0)%
Discussions (30.0)%
Exercises in class, Asynchronous sessions, Field Work (20.0)%
Group work (5.0)%
Individual studying (30.0)%
TOTAL (100.0)%
AI POLICY
Not applicable.
PROGRAM
SESSION 1 (ASYNCHRONOUS)
Basic Financial Statements.
Technical note : Understanding Basic Financial Statements (HBS UV6549-PDF-ENG)
Technical note & tutorials : The Balance Sheet (FIA020070-U-ENG-HTM)
SESSION 2 (LIVE IN-PERSON)
Ratio Analysis.
Technical note : Financial Statements and Ratio Analysis (HBS 101029-PDF-ENG)
SESSION 3 (ASYNCHRONOUS)
Capturing Economic Events.
Technical note : Accounting Framework, Financial Statements, and some Accounting Concepts (HBS 193028-PDF-ENG)
SESSION 4 (LIVE IN-PERSON)
The reliability of the Financial Statements.
Article : Why good accountants do bad audits. (HBS R0211G-PDF-ENG)
Case: the professor will provide the financial statements of Let´s Gowex.
SESSION 5 (ASYNCHRONOUS)
Financial Accounting for Decision Making.
Article : Understanding Financial Statements: Making more authoritative decisions (HBS 5238BC-PDF-ENG)
SESSION 6 (LIVE IN-PERSON)
Reporting Financial Results.
Article : The magic of managing the Balance Sheet: How to Manage Working Capital. (HBS 6568BC-PDF-ENG)
Technical note & tutorials : Depreciation (FIA020043-U-ENG-HTM)
SESSION 7 (ASYNCHRONOUS)
The contribution of Gross margin and EBITDA to the cash flow generation.
Article : Avoiding Rocks and Hard Places: Your Gross Margin model-Developing a Gross Margin Model that will generate competitive advantage. (HBS 5359BC-PDF-ENG)
Practical Case : The Statement of Cash Flows (FIA010051-U-ENG-HTM)
SESSION 8 (LIVE IN-PERSON)
Final Assignment.
EVALUATION METHOD
Lecture/discussion of concepts, methods and problems.
Exam
Criteria Score %
Forum and class participation 40%
Final Assignment 60%
Each evaluation criteria might only be used once
Criteria Score % Learning Objectives Comments
Forum and class participation 40 %
Individual Assignment 60 %
TOTAL
FAILING GRADE AND REASSESSMENT
When students receive a Fail in a course, they have the opportunity to present themselves for reassessment in order to earn the necessary credits toward graduation.
The reassessment of students should be scheduled between 5 and 10 working days after the review session takes place.
Grades for the reassessment are limited to a Low Pass and Fail.
Both, the initial Fail as well as the grade of the reassessment remain on the transcriipt. For the purpose of calculating the GPA however, only the grade of the reassessment is to be considered. Students receiving a failing grade in the reassessment of a course will not be able to continue in the program.
BIBLIOGRAPHY
RECOMMENDED
by Jan Williams, Sue Haka, Mark Bettner, Joseph Carcello.. Financial Accounting,. ISBN 9780077328702 (Printed)

BEHAVIOR RULES
Please, check the University’s Code of Conduct here. The Program Director may provide further indications.
ATTENDANCE POLICY
Please, check the University’s Attendance Policy here. The Program Director may provide further indications.
ETHICAL POLICY
Please, check the University’s Ethics Code here. The Program Director may provide further indications.