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Teaching GuideTerm Faculty of Economics and Business |
| Grao en Economía |
 Subjects |
| Accounting |
| Contents |
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| Identifying Data | 2020/21 | |||||||||||||
| Subject | Accounting | Code | 611G01020 | |||||||||||
| Study programme |
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| Descriptors | Cycle | Period | Year | Type | Credits | |||||||||
| Graduate | 2nd four-month period |
Second | Obligatory | 6 | ||||||||||
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| Topic | Sub-topic |
| Section I: Foundations of Accounting | |
| Lesson 1: Introduction to Accounting |
1.1. Business activity and the need for information 1.2. Uses and users of financial and non-financial information 1.3. Accounting standards |
| Lesson 2: The balance sheet | 2.1. Purpose of the balance sheet 2.2. Balance sheet components 2.3. Transactions and balance sheet |
| Lesson 3: The income statement and the cash flow statement | 3.1. Purpose of the income statement 3.2. Income statement format 3.3. The link between the income statement and the balance sheet 3.4. Cash flows |
| Lesson 4: The accounting method | 4.1. Analysis of transactions. Dual accounting 4.2. The recording process. Debit and credit approach |
| Lesson 5: Accounting records | 5.1. The journal and the journal entry 5.2. Transfer from the journal to the ledger 5.3. The trial balance and the financial statements |
| Lesson 6: The accounting cycle | 6.1. The accounting period 6.2. Recording transactions 6.3. End of period adjustments 6.4. Preparation of financial statements 6.5. Closing entries |
| Section II: Analysis and interpretation of financial information | |
| Lesson 7: The content of the financial statements | 7.1. Structure and content of the basic financials statements 7.2. Comparative financial statements and trend analysis 7.3. Common size financial statements |
| Lesson 8. Profitability analysis | 8.1. Return on assets 8.2. Return on equity 8.3. Debt and profitability |
| Lesson 9: Solvency | 9.1. Leverage 9.2. Interest coverage 9.3. Ability to generate cash flow |
| Lesson 10: Liquidity and efficiency | 10.1. Current and non-current assets 10.2. Turnover ratios |
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