There will be two partial exams, one for the Accounting part and another for the Financial Management part. Each one will consist of a theoretical exam with multiple-choice questions and a practical exam. In order to pass an exam, both in theory and practical exercises, a minimum of five points out of a maximum of 10 points are required. In order to be able to compensate an exam with the merits achieved in another, it is required to obtain a minimum grade of 3 points (in theory) and 3.5 (in practice) out of 10. In any case, in order to pass the course, the theoretical and practical exams must be passed or compensated.

Students who do not pass the course in the first call, will have to take the exams corresponding to the parts of the tests they did not pass in the first call in the second call.

In the extraordinary call in December, if applicable, there will be a global theoretical test (by means of a multiple-choice exam) and a practical test.

During the development of the tests it will not be allowed to handle any material except for the chart of accounts of the PGC, if the lecturer considers that option as suitable. The possession and use of mobile and/or electronic devices is strictly forbidden during the tests. The simple possession of such devices as well as unauthorized notes, books, folders or other materials during the evaluation tests will result in immediate withdrawal from the exam, expulsion from the exam and a failing grade.