The final grade of the subject will consist of the sum of the qualifications obtained in the continuous assessment and final examination. A. The Continuous Assessment consists of two practical tests to be carried out at the end of Item 1.1 and at the end of Item 3.1. These practical tests will take place within two weeks of the end of the corresponding block, at the end of the academic session. Each test will consist of five eminently practical questions, the score of which will be 0,1 points each question (scoring a maximum of 1 point in the two tests). B. Evaluation by Final Review. The subject to be assessed consists of the 8 subjects in the teaching guide and the contents of which are available on the course website The exam will consist of two parts, with a total score of 10 points: - Practice (8 points): Answer 8 questions related to a practical case - Theory (2 points): consists of two theoretical questions that will deal with questions related to the program of the subject. - Duration of the exam: 1,3 hours. - The comments and the answers to the theory questions will be done in writing, by pen or similar, in black or blue ink. Table of accounts of the General Accounting Plan 2007.Calculator. The subject will be approved when the sum of the final exam and, where appropriate, the continuous assessment is equal to or greater than 5 points. The possible points that the students manage to add thanks to the success obtained with the realization of the continuous evaluation will be added to the grade of their final exam to obtain the final qualification of the subject, as long as the qualification obtained in the final exam is superior to 4 points (scoring the final exam from 0 to 10).