Rovira y Virgili
Educational guide 
Faculty of Economics and Business
A A 
Graduate in Finances and Accounting
   Learning outcomes
Type A Code Learning outcomes
 A2 Determine the different effects of company leverage and Apply these to the analysis of the profitability and risk of shareholders.
Define and Understand the concept of capital cost and can Use the different models for calculating this cost.
 A6 Apply the different models regarding both capital structure and dividend policy to financial decision taking with a company.
Understand the characteristics and uses of different banking products.
Type B Code Learning outcomes
 B4 Manage and organize their work and time as scheduled.
Do the work planned in accordance with the quality criteria provided.
Present results before the stipulated deadlines.
Recognize the good and bad points of their approach to a particular task.
Decide what needs to be done for a particular job/project and do it according to schedule.
 B5 Help to define, organize and distribute the group’s tasks.
Finish the tasks assigned to them in the time allowed and with the resources available.
Take active part in planning the work of the team, and in distributing the tasks and the deadlines.
Type C Code Learning outcomes
 C1 Explain and justify briefly their opinions and projects.
Understand instructions about classes or tasks assigned by the teaching staff.
Understand the general meaning of texts that have non-routine information in a familiar subject area.
Take notes during a class.
Write letters or take notes about foreseeable, familiar matters.
 C2 Use software for off-line communication: word processors, spreadsheets and digital presentations.
 C3 Locate and access information effectively and efficiently.
Critically evaluate information and its sources, and add it to their own knowledge base and system of values.
Reflect on, review and evaluate the information management process.
 C4 Produce well-structured, clear and rich written texts