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Teaching GuideTerm Faculty of Economics and Business |
| Grao en Administración e Dirección de Empresas |
 Subjects |
| Financial Accounting II |
| Contents |
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| Identifying Data | 2019/20 | |||||||||||||
| Subject | Financial Accounting II | Code | 611G02018 | |||||||||||
| 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 |
| 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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