| Study programme competencies |
| Code | Study programme competences |
| 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 | ||
| 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 |
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| 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 | Ordinary class hours | 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 | The small group tutorials (TGRs) will be carried out in seminars, preferably face-to-face, if this is not possible they will be done in Teams. These will be divided into two sessions of two hours each. Students will be notified sufficiently in advance of the day, time and place of the same. |
| 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 |
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| Assessment | |||
| Methodologies | Competencies | 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. No continuos assessment grades from the first opportunity will be considered. Thus, new continuous assessment grades in the second opportunity will come from the marks of the final exam. In order to appreciate language skills, the assessment tests, in the group taught in English, may have a different format than those carried out in the other groups. |
100 |
| Assessment comments | |||
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A. ASSESSMENT RULES: 1. Conditions of assessment: it is forbidden to access the exam room with any device that allows communication with the outdoor and/or storage of information, except in the tests that are carried out in Moodle. In the latter case, the student will be told what type of device they can use to access the exam. 2. Student identification: the student must prove his/her identity in accordance with current regulations. B. TYPES OF QUALIFICATION: 1. Not attending qualification: corresponds to the student, when he only participates in assessment activities that have a weigh of less than 20% of the total final grades, regardless of the grade achieved. 2. Students with recognition of part-time dedication and exemption from attendance: except for the dates approved by the Faculty Board regarding the objective test, for the remaining tests a specific calendar of compatible dates will be agreed at the beginning of the course. to their dedication, which is why said student must contact the teacher of the subject within the first ten days of the semester in which the subject is taught, in order to set said calendar. The tests will have the same format as for full-time students. 3. The tests carried out in fraud (impersonation, copying, access to the exam from a non-authorized place or without prior permission...) suppose a score of zero points in the final assessment, regardless of whether the fraud situation is manifested in a continuous assessment test or final exam. C. ASSESSMENT OPPORTUNITIES: 1. First and second chance: the evaluation criteria indicated earlier in this section will be applied. 2. Advanced call: in the advanced call, and only in this case, a mixed test will be carried out aimed at evaluating all the competences and contents of the subject. The scoring criteria for said test will be announced at the time of the test, providing them together with the statement of the test. D. OTHER EVALUATION OBSERVATIONS: 1. The importance of ethical principles related to sustainability values ??in personal and professional behavior must be taken into account. 2. Work will be done to identify and modify prejudices and sexist attitudes and the environment will be influenced to modify them and promote values ??of respect and equality. 3. The full integration of students who, for physical, sensory, mental or socio-cultural reasons, experience difficulties in accessing the university adequately, equally and profitably will be facilitated. |
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| 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 |
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| Complementary |
Horngren, C.T.; Harrison, W.T y Bamber, L. S. (2003). Contabilidad. Pearson |
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| Recommendations | |||
| Subjects that it is recommended to have taken before | |||
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| Subjects that are recommended to be taken simultaneously |
| Subjects that continue the syllabus | |
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| Other comments | |