Teaching GuideTerm Faculty of Economics and Business |
Grao en Administración e Dirección de Empresas |
Subjects |
Contabilidade Financeira II |
Contents |
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Identifying Data | 2016/17 | |||||||||||||
Subject | Contabilidade Financeira II | Code | 611G02018 | |||||||||||
Study programme |
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Descriptors | Cycle | Period | Year | Type | Credits | |||||||||
Graduate | 2nd four-month period |
Second | Obligatoria | 6 | ||||||||||
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Topic | Sub-topic |
PART I: FINANCIAL ACCOUNTING AS A PART OF A COMPANY'S INFORMATION SYSTEM | PART I |
Financial accounting as an information system for external users: Accounting standards |
Conceptual framework Spanish and International Accounting Standards Spanish General Accounting Plan |
Financial Accounting: An information system for business management |
Customised chart of accounts Best practices |
PART II. FINANCIAL ACCOUNTING ISSUES FOR ELEMENTS OF THE FINANCIAL STATEMENTS | PART II |
Inventories | Concept and classification Purchases and sales recognition Measurement criteria |
Trade payables and trade receivables |
Classification Recognition and measurement Collection management |
Non current assets | Property, plant and equipment Investment properties Intangible assets Recognition and measurement of non current assets. |
Assets value adjustments: impairment |
Recognition and measurement: the prudence principle. Impairment of current assets. Impairment of non current assets. |
Financial instruments | Concept and classification Recognition and measurement Amortised cost measurement criterion for assets and liabilities |
Provisions | Concept Recognition and measurement Long term and short term provisions |
Income tax | General considerations. Income tax expense recognition The balance sheet liability method. |
Equity and other non-refundable financing | Shareholders contributions. Reserves Grants |
PART III. The enterprise accounting information system |
PARTE III |
Accounting software | Characteristics Assessment Tasks automating |
O Sistema de Información Contable en relación con outros sistemas de información da xestión empresarial | Inventory management Trade payables and receivables management Personnel and payroll management Sales management |
Organización das tarefas de rexistro e verificación contables | balances reconciliation and justification Tax settlements Audit procedures |
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