Study programme competencies |
Code
|
Study programme competences / results
|
A1 |
Manage an enterprise or small organization, understanding their competitive and institutional position and identifying their strengths and weaknesses |
A2 |
Integrate in any functional area of micro-firms or SMEs and perform fluently any management task commissioned |
A3 |
Evaluate and foreseeing, from relevant data, the development of a company. |
A4 |
Elaborate advisory reports on specific situations of companies and markets |
A5 |
Write projects about specific functional areas (e.g. management, marketing, financial) of the company |
A6 |
Identify the relevant sources of economic information and to interpret the content. |
A7 |
Understand economic institutions as a result and application of theoretical or formal representations which explain the evolution of the economy. |
A8 |
Derive, based on from basic information, relevant data unrecognizable by non-professionals. |
A9 |
Use frequently the information and communication technology (ICT) throughout their professional activity. |
A10 |
Read and communicate in a professional environment at a basic level in more than one language, particularly in English |
A11 |
To analyze the problems of the firm based on management technical tools and professional criteria |
A12 |
Communicate fluently in their environment and work by teams |
B1 |
CB1-The students must demonstrate knowledge and understanding in a field of study that part of the basis of general secondary education, although it is supported by advanced textbooks, and also includes some aspects that imply knowledge of the forefront of their field of study |
B2 |
CB2 - The students can apply their knowledge to their work or vocation in a professional way and have competences typically demostrated by means of the elaboration and defense of arguments and solving problems within their area of work |
B3 |
CB3- The students have the ability to gather and interpret relevant data (usually within their field of study) to issue evaluations that include reflection on relevant social, scientific or ethical |
B4 |
CB4-Communicate information, ideas, problems and solutions to an audience both skilled and unskilled |
B5 |
CB5-Develop skills needed to undertake further studies learning with a high degree of autonomy |
B6 |
CG1-Perform duties of management, advice and evaluation in business organizations |
B7 |
CG2-Know how to use the concepts and techniques used in the various functional areas of the company and understand the relationships between them and with the overall objectives of the organization |
B8 |
CG3- Know how to make decisions, and, in general, assume leadership roles. |
B10 |
CG5-Respect the fundamental and equal rights for men and women, promoting respect of human rights and the principles of equal opportunities, non-discrimination and universal accessibility for people with disabilities. |
C1 |
Express correctly, both orally and in writing, in the official languages of the autonomous region |
C4 |
To be trained for the exercise of citizenship open, educated, critical, committed, democratic, capable of analyzing reality and diagnose problems, formulate and implement knowledge-based solutions oriented to the common good |
C5 |
Understand the importance of entrepreneurial culture and know the means and resources available to entrepreneurs |
C6 |
Assess critically the knowledge, technology and information available to solve the problems and take valuable decisions |
C7 |
Assume as professionals and citizens the importance of learning throughout life. |
C8 |
Assess the importance of research, innovation and technological development in the economic and cultural progress of society. |
Learning aims |
Learning outcomes |
Study programme competences / results |
Interpret the economic transactions in the light of the conceptual framework. |
A1 A3 A6 A8 A9 A10 A12
|
B1 B7
|
C4 C6 C7 C8
|
Assess the consequences of the application of the accounting standards. |
A3 A4 A6 A8 A10 A12
|
B2 B4 B5 B10
|
C4 C5 C6 C7 C8
|
Learn in an autonomous manner; look for for the solution for new problems by applying the acquired knowledge.Preparation of basic financial statements. |
A2 A5 A6 A7 A9 A10 A11
|
B3
|
C6
|
Ability to work with others in a consultive way. |
A12
|
B6
|
C4 C6
|
Ability to present, discuss, and defend different points of view. |
A12
|
B8
|
C1 C4 C6
|
Have an ethical behaviour in business. |
|
|
C4
|
Contents |
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
|
The Accounting Information System in relation to other business management information systems |
Inventory management
Trade payables and receivables management
Personnel and payroll management
Sales management
|
Organization of accounting registation and verification tasks |
Balances reconciliation and justification
Tax settlements
Audit procedures
|
Planning |
Methodologies / tests |
Competencies / Results |
Teaching hours (in-person & virtual) |
Student’s personal work hours |
Total hours |
Guest lecture / keynote speech |
A3 A6 A7 B4 B7 |
18 |
36 |
54 |
Directed discussion |
A2 A12 B2 B5 B10 C1 C4 C6 C7 |
6 |
19 |
25 |
Workshop |
A5 A9 A10 A11 B6 B8 C5 C8 |
19 |
38 |
57 |
Mixed objective/subjective test |
A1 A4 A5 A8 A9 A10 A11 B1 B3 B6 B8 C5 C8 |
10 |
0 |
10 |
|
Personalized attention |
|
4 |
0 |
4 |
|
(*)The information in the planning table is for guidance only and does not take into account the heterogeneity of the students. |
Methodologies |
Methodologies |
Description |
Guest lecture / keynote speech |
The teacher presents the main concepts that students need to solve the accounting problems covered in the course. |
Directed discussion |
Discussion of the proposed topics. Both the strenght of the arguments used and the ability to defend them in front of the rest of the students are valued. |
Workshop |
Work in groups to solve exercises and cases, both in the classroom and out of the classroom. The teacher will guide this work. |
Mixed objective/subjective test |
Continuous assessment and final exams (First and second opportunities). The tests, both continuous assessment and final exams, can be written, oral or in Campus Virtual. The contents related to the subject can be presented in theoretical, practical terms or as a theoretical-practical combination. |
Personalized attention |
Methodologies
|
Directed discussion |
Workshop |
|
Description |
The accounting problems proposed to be solved in the classroom are designed to help students in understanding the accounting concepts and in becoming familiar with the accounting technique. With this aim, students will be guided by the teacher, so that they can solve, on their own, the proposed cases.
Group tutorials (4 hours distributed along the term) will be used to discuss those complex cases that requiere a higher degree of personal attention. For these tutorials, the group will be split into two small groups (15 students, aprox.). If possible, group tutorials will be held either in the previous or the posterior time slot in which students have their classes.
Part-time students with academic permission not to attend the classes will have to contact the teacher by the tenth day of the term, in order to receive an individual tutorial schedule.
|
|
Assessment |
Methodologies
|
Competencies / Results |
Description
|
Qualification
|
Mixed objective/subjective test |
A1 A4 A5 A8 A9 A10 A11 B1 B3 B6 B8 C5 C8 |
First opportunity: 50% continuous assessment. 50% Final exam.
Second opportunity: 100% final exam. |
100 |
|
Assessment comments |
Mixed objective/subjective test can be carried out through the Campus Virtual platform, if the teacher decided this option.
A. EVALUATION REGULATIONS: 1. Evaluation conditions: it is forbidden to access the exam classroom with any device that allows outdoor communication and / or information storage, except in the tests carried out in Campus Virtual. In the latter case, the student will be noticed about the device they can use in the exam. 2. Identification of the student: the student must prove her identity according to current regulations. B. TYPES OF GRADES 1. Not assessed: corresponds to the student, that only participate in evaluation activities that have a weigh less than 20% on the final (total) grades, regardless of the grade obtained. 2. Students with recognition of part-time dedication and exemption from attendance: except for the dates approved by the Faculty Council in which the test is, for the rest of the tests it will be agreed at the beginning of the course, which is why said students must contact the teacher of the subject in the first ten days of the term period of the subject, in order to set the calendar. The tests will be in the same format as for full-time students. 3. The tests carried out fraudulently (impersonation, copying, access to the exam from an unauthorized place or without prior permission ...) imply a score of zero points in the final assessment, regardless of whether the fraud situation occurs in a test of continuous or final evaluation exam. C. EVALUATION OPPORTUNITIES 1. First and second chance: the evaluation criteria indicated above in this section will be applied. 2. Early call: in the early call, and only in this case, there will be a mixed test aimed at evaluating all the competencies and contents of the subject. The scoring criteria for this test will be disclosed at the time of the test and will be provided along with the test statement. D. OBSERVATIONS OF THE EVALUATION: 1. The importance of ethical principles related to sustainability values and personal and professional behaviours must be taken into account. 2. Work will be done to identify and modify sexist prejudices and attitudes, and will influence the environment to modify them and promote values of respect and equality. 3. It will facilitate the full integration of students who, for physical, sensory, psychic or sociocultural reasons, experience difficulties for adequate, equal and profitable access to university life.
|
Sources of information |
Basic
|
Cervera Oliver, Mercedes; González García, Ángel; Romano Aparicio, Javier (2017). Contabilidad financiera . Centro de Estudios Financieros
Muñoz Jiménez, José (Coord.) (2008). Contabilidad financiera. Pearson
Sutton, Tim (2004). Corporate Financial Accounting and Reporting.. Prentice Hall
Fhillips, F.;Libby, R. and Libby,P.a. (2007). Fundamentals of Financial Accounting. McGraw-Hill
Amador Fernández, S. y Carazo González, I (2011). Plan general de contabilidad: comentarios y casos prácticos Contable. Centro de Estudios Financieros |
|
Complementary
|
Horngren, C.T.; Harrison, W.T y Bamber, L. S. (2003). Contabilidad. Pearson |
|
Recommendations |
Subjects that it is recommended to have taken before |
Financial Operations Analysis/611G02004 | Business Economics: Management and Organisation/611G02008 | Financial Accounting I/611G02013 |
|
Subjects that are recommended to be taken simultaneously |
|
Subjects that continue the syllabus |
Advanced Accounting for Corporations/611G02027 |
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