Study programme competencies |
Code
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Study programme competences / results
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A1 |
To know the Spanish financial reporting standards |
A2 |
To know the International Financial Reporting Standards. |
A5 |
To know how to obtain an adequate understanding of the business of the audited entity, the sector in which it operates and the nature of its transactions. |
A6 |
To know how to measure and analyze the origin of costs and income obtained by the audited entity. |
A7 |
To know how to assess from the relevant records of financial information, the situation and foreseeable evolution of a company. |
A9 |
To know how to document the procedures and accounting principles followed by the entity as well as the accounting systems used to record their transactions. |
A12 |
Know how to obtain a reasonable basis of judgment on the individual and consolidated annual accounts and express an opinion regarding them in the audit report, in accordance with regulation in force. |
B1 |
Adequate oral and written expression in the official languages. |
B4 |
Acting as a respectful citizen according to democratic cultures and human rights and with a gender perspective. |
B8 |
Valuing the importance of research, innovation and technological development for the socioeconomic and cultural progress of society. |
B10 |
Critically assessing knowledge, technology and available information when facing problems. |
B12 |
|
C2 |
That students know how to apply the knowledge acquired and their ability to solve problems in new or unfamiliar environments within broader (or multidisciplinary) contexts related to their area of study. |
C3 |
That students are able to integrate knowledge and face the complexity of making judgments based on information that, being incomplete or limited, includes reflections on social and ethical responsibilities linked to the application of their knowledge and judgments. |
C4 |
That students know how to communicate their conclusions and the knowledge and ultimate reasons that sustain them to specialized and non-specialized audiences in a clear and unambiguous way. |
C5 |
That students have the learning skills that allow them to continue studying in a way that will be largely self-directed or autonomous. |
C8 |
Ethical and moral commitment to society, analyzed, in addition, from a solidarity perspective. |
C9 |
Ability to solve problems. |
C11 |
Development of a logical and creative critical spirit. |
Learning aims |
Learning outcomes |
Study programme competences / results |
Know the financial reporting regulation of specific industries, such as those applicable to financial and insurance entities, non-profit entities and other industry-specific regulations not addressed in other subjects. |
AJ1 AJ2 AJ9
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CJ5 CJ8 CJ11
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Know the financial reporting regulation of the public sector. |
AJ5 AJ6 AJ7 AJ12
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CJ9
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Ability to interpret industry-specific financial reporting standards, in order to correctly analyse the financial statements of the entities affected by these specific regulatory frameworks. |
AJ5 AJ6 AJ7 AJ12
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BJ1 BJ10 BJ12
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CJ2 CJ3 CJ4 CJ9
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Assess the particularities of the entities subject to specific financial reporting standards, which justify a different treatment of the representation and communication of their operations. |
|
BJ1 BJ4 BJ8 BJ10
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CJ2 CJ3 CJ4 CJ8 CJ11
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Contents |
Topic |
Sub-topic |
Financial reporting standards of financial institutions and insurance companies.
Financial reporting standards of non-profit entities.
Financial reporting standards of Governmental departments
Other industry-specific financial reporting standards.
Accounting topics in filing for bankruptcy.
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Sub-topic details will be disclosed during the lessons. |
Planning |
Methodologies / tests |
Competencies / Results |
Teaching hours (in-person & virtual) |
Student’s personal work hours |
Total hours |
Directed discussion |
A1 A2 A5 A6 A7 A9 A12 B1 B4 B10 B12 B8 C2 C3 C4 C5 C8 C11 |
4 |
4 |
8 |
Problem solving |
A1 A2 A5 A6 A7 A9 A12 C2 C3 C4 C9 C11 |
14 |
56 |
70 |
Mixed objective/subjective test |
A1 A2 A6 A7 A9 A12 B1 C2 C3 C4 C9 |
3 |
15 |
18 |
Guest lecture / keynote speech |
A1 A2 A5 A6 A7 A9 A12 B4 B10 B8 C2 C3 C8 C11 |
25 |
25 |
50 |
Document analysis |
A1 A2 A7 A9 A12 B10 B12 B8 C5 |
1 |
2 |
3 |
|
Personalized attention |
|
1 |
0 |
1 |
|
(*)The information in the planning table is for guidance only and does not take into account the heterogeneity of the students. |
Methodologies |
Methodologies |
Description |
Directed discussion |
Debates sobre cuestións formuladas polo profesor. |
Problem solving |
Suposicións prácticas sobre o programa da materia. |
Mixed objective/subjective test |
Exame teórico-práctico sobre o contido da materia. |
Guest lecture / keynote speech |
Explicacións teóricas e prácticas do programa da materia. |
Document analysis |
Análise de fontes documentais de carácter normativo e doutrinario. |
Personalized attention |
Methodologies
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Problem solving |
|
Description |
Tutorials to help solve problems.
For students with recognition of part-time dedication and academic exemption of attendance, at the beginning of the course a specific schedule of tutoring compatible with their dedication will be agreed. Students should contact the teacher in the first ten days of the semester in which the subject is taught, in order to set the aforementioned calendar.
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Assessment |
Methodologies
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Competencies / Results |
Description
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Qualification
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Problem solving |
A1 A2 A5 A6 A7 A9 A12 C2 C3 C4 C9 C11 |
Resolution of practical exercises proposed in the classroom. |
50 |
Mixed objective/subjective test |
A1 A2 A6 A7 A9 A12 B1 C2 C3 C4 C9 |
Theoretical-practical examination of the content of the subject. |
50 |
|
Assessment comments |
The continuous evaluation will represent 50% of the total grade. The remaining 50% will correspond to the grade of the test to be done on all the content of the subject in the period of official exams that follow the end of the classes of the semester
For evaluation purposes, the subject is divided into the following parts:
- Bank Accounting and insurance entities.
- Accounting topics of bankruptcy proceedings.
- Accounting of non-profit entities.
- Public accounting.
The weighting of each part, both in the continuous evaluation and in the final test, will correspond to the percentage of teaching hours of each part.
Without prejudice to other evaluation tests that can be performed continuously, for the continuous evaluation of each of the parties, the teacher may perform a final test, which will take place immediately after completing the delivery of the agenda for that part. Alternatively, a partial discharge examination may be scheduled at the end of the delivery of the first two parts of the subject.
On the July opportunity, the same criteria will apply. In this regard, the teacher may propose additional tasks that allow the student to improve the rating of their continuous assessment.
Students with recognition of part-time dedication and academic exemption of attendance exemption: Except for the dates approved in the Faculty Board, as far as the mixed test or exams is concerned, for the remaining tests, a specific calendar of dates compatible with their dedication will be agreed upon at the beginning of the course, which is why said students must contact with the teacher in the first ten days of the semester in which the subject is taught, in order to set the aforementioned calendar. The tests will have the same format as for full-time students.
In the event that the student is granted an opportunity for "advanced evaluation", and only in this case, to pass the subject, the student must pass a mixed oral and / or written test aimed at evaluating all competencies and content of the subject.
Qualification of not presented. Corresponds to students, when only participate in evaluation activities that have a weight of no more than 20% on the final qualification, regardless of the grade obtained.
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Sources of information |
Basic
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Pérez Ramírez, Jorge (Coordinador) (2018). Banca y Seguros. Capital y Contabilidad. Madrid: Marcial Pons
España, Legislación (2013). Instrucciones de Contabilidad de la Administración Local 2013 https://www.boe.es/diario_boe/txt.php?id=BOE-A-2013-10268 https://www.boe.es/buscar/doc.php?id=BOE-A-2013-10269.
ROMANO APARICIO, Javier (2018). Manual Contable de entidades no lucrativas.. Madrid: CEF (3ª edición)
España. Legislación (2010). Orden EHA/1037/2010, de 13 de abril, por la que se aprueba el Plan General de Contabilidad Pública. https://www.boe.es/buscar/pdf/2010/BOE-A-2010-6710-consolidado.pdf.
España. Legislación (2016). Real Decreto 1491/2011, de 24 de octubre, por el que se aprueban las normas de adaptación del Plan General de Contabilidad a las entidades sin fines lucrativos y el modelo de plan de actuación de las . |
DIRECCIONES DE INTERNET RELEVANTES:
http://www.icac.meh.es
http://www.cnmv.es
http://www.aeca.es
http://www.iasb.org.
http://www.bde.es
http://www.minhap.gob.es/es-ES/Normativa%20y%20doctrina/Normativa/Paginas/NormativaResultados.aspx?normativa=:Presupuesto%20y%20Gasto%20P%c3%bablico:Contabilidad%20p%c3%bablica
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Complementary
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PÉREZ RAMÍREZ, Jorge (2009). Banca y contabilidad. Historia, instituciones, riesgos y normas internacionales IFRS. Madrid. Marcial Pons
Fernández González, Fernando Javier. (2008). Contabilidad especial : (UTE, AIE, CB, cooperativas, concurso y otros sujetos contables). Madrid: CEF
ROMANO APARICIO, Javier (2013). Manual Contable de entidades no lucrativas. Madrid. CEF
Lourdes Torres Pradas, Vicente Pina Martínez (2014). Manual de contabilidad pública. Adaptado al Plan de Cuentas de la Administración local. Madrid: CEF (7ª Edición)
Labeaga Azcona, Jose Maria; Gutiérrez Gilsanz, Ignacio (Dirección) (2011). Manual de contabilidad pública: Plan General de Contabilidad Pública 2010. Instituto de Estudios Fiscales (IEF) |
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Recommendations |
Subjects that it is recommended to have taken before |
Advanced Accounting I/611506004 | International Financial Reporting Standards/611506005 |
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Subjects that are recommended to be taken simultaneously |
Advanced Accounting II/611506007 |
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Subjects that continue the syllabus |
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