The educational methodology will be based in a combination of three types of activities:

- Activity directed: theoretical classes.

- Activity supervised: consistent in practical classes and resolution of problems, the realisation of  tutorial programme  and the realisation of exercises

 - Autonomous activity that divides in two parts:

* Part of study by part of the student (readings, research of information, etc).

* Autonomous activity in group devoted to the research of data and preparation of a report on the information that provides the memory of the annual accounts. Presentation and debate.

Important:

\"In this course, the use of Artificial Intelligence (AI) technologies is not allowed in any of its phases. Any work that includes fragments generated with AI will be considered a lack of academic honesty and may result in a partial or total penalty in the grade of the activity, or higher penalties in serious cases.\"

The proposed teaching methodology may undergo some modifications according to the restrictions imposed by the health authorities on on-campus courses. 

The tutorial could be in a a seminary or on line 

The student evaluation and monitoring system is divided into 4 modalities (continuous evaluation):

- Completion of a global exercise on consolidation (20%)

- Completion and presentation of a work on NIC/NIIF (20%)

- Participation and attendance in class: 10% (minimum attendance 75%) which is configured as follows:

• Attendance and participation in consolidation and NIC/NIIF classes: 4%

• During the last consolidation sessions, exercises on eliminations will be presented and developed in groups in the classroom (compulsory attendance): 6% of the grade

- Final exam: 50%

The final exam will be held at the end of May or during the month of June once regular classes have ended.

Minimum exam score to be able to make an average: 4 points (out of 10 points). If a grade of less than 4 points is obtained in the exam and the average with all activities (including the exam) is greater than 5 points, the student will have a grade of 4.8 points. They will have the right to take the retake.

The proposed assessment may undergo some modification depending on the restrictions on attendance imposed by the health authorities.

Retake Process

\"To participate in the retake process, students must have been previously assessed in a set of activities that represents a minimum of two-thirds of the total grade for the subject or module.\" Section 3 of Article 112 ter. Retake (UAB Academic Regulations). Students must have obtained an average grade for the subject between 3.5 and 4.8. The retake test will be carried out between 15 and 20 days after the final test. The student who takes the retake exam and obtains a minimum of 5 points in the retake exam will pass the subject with a grade of 5. Otherwise, they will maintain the same grade they had prior to the retake.

Irregularities in assessment acts

Without prejudice to other disciplinary measures deemed appropriate, and in accordance with current academic regulations, \"The commission of any irregularity in an assessment act (academic fraud, plagiarism or improper use of AI, unless such use is expressly authorized in the teaching guide), which may lead to a significant variation in the grade, means that this act will be graded with a 0. In the event that the teaching guide provides that to pass the subject it is an essential requirement to have obtained a minimum grade in this assessment act or that several irregularities occur in the assessment acts of the same subject, the final grade for this subject is 0. Apart from this, a disciplinary process may be initiated against the student who incurs any of these irregularities.

This subject does not provide for the single assessment system.