| Study programme competencies |
| Code | Study programme competences |
| A6 | Economía e mercado de traballo. |
| A10 | Organización e dirección de empresas. |
| A13 | Transmitir e comunicarse por escrito e oralmente usando a terminoloxía e as técnicas adecuadas. |
| A14 | Seleccionar e xestionar información e documentación laboral. |
| A18 | Interpretar datos e indicadores socioeconómicos. |
| A19 | Identificar as fontes de información económica e o seu contido. |
| A25 | Aplicar as distintas técnicas de avaliación e auditoría sociolaboral. |
| A31 | Aplicar os coñecementos á práctica. |
| A34 | Interrelacionar as distintas disciplinas que configuran as relacións laborais. |
| A35 | Análise crítico das decisións emanadas dos axentes que participan nas relacións laborais. |
| B2 | Capacidade de análise e síntese. |
| B3 | Capacidade de organización e planificación. |
| B4 | Capacidade de xestión da información. |
| B6 | Comportarse con ética e responsabilidade social como cidadán e como profesional. |
| B8 | Razoamento crítico. |
| B9 | Traballo en equipos. |
| B12 | Motivación para a calidade. |
| B13 | Adaptación a novas situacións. |
| B14 | Aprendizaxe autónomo. |
| C1 | Expresarse correctamente, tanto de forma oral coma escrita, nas linguas oficiais da comunidade autónoma. |
| C3 | Utilizar as ferramentas básicas das tecnoloxías da información e as comunicacións (TIC) necesarias para o exercicio da súa profesión e para a aprendizaxe ao longo da súa vida. |
| Learning aims | |||
| Learning outcomes | Study programme competences | ||
| Acquire the skills to develop and interpret financial information and key features to analyze. | A6 A10 A13 A14 A18 A19 A25 A31 A34 A35 |
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| Basic / General | B2 B3 B4 B6 B8 B9 B12 B13 B14 |
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| Transversal / Nuclear | C1 C3 |
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| Contents |
| Topic | Sub-topic |
| LA CONTABILIDAD Y LOS ESTADOS CONTABLES. |
1. Definición y concepto de Contabilidad. 2. El PAtrimonio Empresarial 3. El Balance. 4. El Resultado de la Empresa. 5. Cuenta de Pérdidas y Ganancias. 6. Otros Estados Contables. 7. Cuestionario. |
| EL PGC Y OTRAS NORMAS DE OBLIGADO CUMPLIMIENTO. | 1. Las Cuentas. 2. El método contable. 3. El Plan General Contable. 4. Otras normas de obligado cumplimiento. 5. Ejemplo de un Balance y Cuenta de Resultados. 6. Cuestionarios. |
| ASIENTOS CONTABLES DEL LIBRO DIARIO Y LIBRO MAYOR. | 1. Cuentas de Pérdidas y Ganancias. 2. Balance, Financiación básica e inmovilizado. 3. Cuestionarios. |
| LA CONTABILIDAD COMO ELEMENTO DE ANALISIS Y CONTROL | 1. Introducción al análisis de los Estados Financieros. 2. Análisis del Balance de Situación. 3. Análisis de la Cuenta de Resultados. 4. Análisis de la liquidez. 5. Análisis de la Rentabilidad. 6. Auditoría de cuentas. 7. El Control de Gestión y Cuadro de Mando Integral. 8. Cuestionarios. |
| Planning | ||||
| Methodologies / tests | Competencies | Ordinary class hours | Student’s personal work hours | Total hours |
| Problem solving | A18 A19 A25 A31 B2 B3 B4 B9 B13 C1 | 5 | 10 | 15 |
| Document analysis | A6 A10 A13 A18 A19 A31 A34 B2 B3 B4 B14 C1 | 2 | 1 | 3 |
| Guest lecture / keynote speech | A10 A18 A19 A31 B2 B3 B4 C1 C3 | 42 | 20 | 62 |
| Case study | B2 B3 B8 B9 B12 C3 | 15 | 0 | 15 |
| Supervised projects | A13 A19 A31 B2 B4 B8 B9 B13 C1 | 8 | 5 | 13 |
| Objective test | A10 A13 A14 A18 A19 A31 A35 B2 B3 B4 B6 B8 B14 C1 | 20 | 20 | 40 |
| Personalized attention | 2 | 0 | 2 | |
| (*)The information in the planning table is for guidance only and does not take into account the heterogeneity of the students. | ||||
| Methodologies |
| Methodologies | Description |
| Problem solving | The methodology will be active/participatory for students to use the knowledge in the exercises held. Be used to group dynamics to encourage student participation in solving problems. |
| Document analysis | Search documentation, both printed and electronic, about the matter. |
| Guest lecture / keynote speech | Explanations of the subject |
| Case study | Methodology where the student faces the description of a specific situation that raises a problem that has to be understood, assessed and resolved by a group of people, through a discussion process. The student is faced with a specific problem (case), which describes a real situation in professional life, and must be able to analyze a series of facts, referring to a particular field of knowledge or action, in order to arrive at a reasoned decision through a discussion process in small working groups. |
| Supervised projects | |
| Objective test | Students will solve a practical exercise of the set of the course + multiple choice test (theory & practice). |
| Personalized attention |
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| Assessment | |||
| Methodologies | Competencies | Description | Qualification |
| Objective test | A10 A13 A14 A18 A19 A31 A35 B2 B3 B4 B6 B8 B14 C1 | Resolution of a practical exercise | 50 |
| Problem solving | A18 A19 A25 A31 B2 B3 B4 B9 B13 C1 | Test y desarrollo de preguntas sobre la materia tratada en las clases magistrales | 30 |
| Supervised projects | A13 A19 A31 B2 B4 B8 B9 B13 C1 | 20 | |
| Assessment comments | |||
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| Sources of information |
| Basic |
HORNGREN, HARRISON Y OLIVER (2010). Contabilidad. Person
RODRIGUEZ ARIZA, L Y LOPEZ PEREZ, M.V. (2011). Contabilidad General.Teoria y práctica. Pirámide
OMEÑACA GARCIA,J (2007). Del PGC de 1990 al Nuevo Plan General de Contabilidad y PCG de PYMES. Deusto
FERNANDO PEREIRA / MARIA JESÚS GRANDES (2022). DIRECCIÓN Y CONTABILIDAD FINANCIERA. EDICIONES UNIVERSIDAD DE NAVARRA
CAMACHO, M. Y RIVERO, M.J. (2010). Introducción a la contabilidad financiera. Pearson
AMADOR FERNANDEZ,S. ROMANO APARICIO (2008). Manual del nuevo Plan General Contable. CEF
FERNANDEZ GONZALEZ,J (2008). Nuevo Plan General Contable. 125 Supuestos prácticos. Francis Lefebvre
FERNANDEZ GONZALEZ,J (2008). Nuevo Plan General Contable.110 Supuestos prácticos. Francis Lefebvre
FERNANDEZ GONZALEZ,J (2007). Nuevo Plan General Contable.205 supuestos prácticos. Francis Lefebvre
MARTINEZ ARIAS, A y GARCIA DIEZ, J (2010). Supuestos de Contabilidad General. Civitas
GÓMEZ, A.P., ALCAREZ, F. J.,RODRÍGUEZ, P. (2009). Supuestos de contabilidad para Pymes. Pearson |
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| Complementary | |
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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 | |
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To help achieve an immediate sustained environment and meet the objective of action number 5: "Healthy and sustainable environmental and social teaching and research" of the Green Campus Ferrol Action Plan the delivery of documentary work in this area will be requested in virtual format and / or computer support (delivery will be made via moodle or email, in digital format without the need to print them). If it is necessary to make them on paper: plastics will not be used, double-sided prints will be used, recycled paper will be used, the printing of drafts will be avoided and the importance of ethical principles related to the values of sustainability in personal and professional behaviors should be taken into account. The full integration of students / teachers with functional diversity will be facilitated. As stated in the various regulations applicable to university teaching, the gender perspective must be incorporated in this subject (non-sexist language will be used, bibliography by authors of both sexes will be used, male and female students will be encouraged to participate in class...). Work will be done to identify and modify prejudices and sexist attitudes and influence the environment to modify them and promote values of respect and equality. Situations of discrimination based on gender must be detected and actions and measures will be proposed to correct them. |