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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 | 2015/16 | |||||||||||||
| 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 |
| 1. Conceptual framework and accounting regulation. | 1.1.- Why do we need accounting standards? 1.2.- The conceptual framework. 1.3.- International and Spanish accounting standards. |
| 2. Inventory. | 2.1.- Accounting treatment of inventory under the Spanish General Accounting Plan. 2.2.- Lower of cost or market rule. 2.3.- Disclosure in the financial statements. |
| 3. Recognition of revenue. |
3.1.- Revenue recognition revisited. Problem areas. 3.2.- Sales returns and allowances. 3.3. -Long-term contracts. 3.4.- Disclosure in the financial statements. |
| 4. Receivables and accounting payable. Specialised topics. | 4.1.- Recognition and measurement. 4.2.- Transfer of receivables. 4.3.- Transactions in foreign currencies. 4.4.- Disclosure in the financial statements. |
| 5. Taxation I | 5.1.- Taxation of corporate income. General framework. 5.2.- The cost of income taxes. Recognition issues. 5.3.- Deferred tax accounting. The balance sheet approach. |
| 6. Taxation II | 6.1.- Deferred tax accounting. Extensions. 6.2.- Disclosure in the financial statements. 6.3.- Value Added Tax (VAT) 6.4.- Other taxes. |
| 7. Tangible assets. Specialised topics. | 7.1.- The capitalisation decision: borrowing costs, dismantling costs, and heavy maintenance. 7.2.- The valuation decisions. Increase/decrease in value along the holding period. 7.3.-Disclosure in the financial statements. |
| 8. Intangible assets. |
8.2.- Recognition and measurement. 8.3.- Research and development costs. 8.4.- Goodwill. 8.5.- Disclosure in the financial statements. |
| 9. Financial investments. | 9.1.- Definition and types. 9.2.- Recognition and measurement. 9.4.- Disclosure in the financial statements. |
| 10. Debt and other funding sources. | 10.1.- Recognition and measurement of debt. 10.2.- Leasing. 10.3.- Grants. 10.4.- Disclosure in the financial statements. |
| 11. Provisions, contingent liabilities, and employee benefits. |
11.1.- Provisions vs contingent liabilities. 11.2.- Recognition and measurement of provisions. 11.3.- Employee benefits. 11.4.- Disclosure in the financial statements. |
| 12. Basic financial statements. | 12.1.- The balance sheet. 12.2.- The income statement. 12.3.- Notes to the financial statements. |
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