Competencies / Study results |
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 |
Concept and importance.
Spanish and international accounting standards
The Spanish General Accounting Plan (PGC)
|
Financial Accounting: An information system for business management
|
The account as the base element of the internal information system
Customised chart of accounts
Best practices |
PART II. FINANCIAL ACCOUNTING ISSUES FOR ELEMENTS OF THE FINANCIAL STATEMENTS |
PART II |
Inventories |
Concept, classification and accounting methods.
Recognition of purchases and problems with their measurement.
Recognition of revenue from sales and provision of services and its measurement:
.- identification of the obligations to be fulfilled derived from the sales contract.
.- distribution of the transaction price.
.- fulfillment of the obligation at a moment in time/over time. |
Trade payables and trade receivables
|
Concept and classification
Recognition and measurement.
Management and trade of collection rights
Factoring operations.
Trade operations in foreign currency
|
Non current assets |
Tangible and intangible assets: concept and classification.
Recognition.
Measurement: acquisition cost and production cost
Amortisation of fixed assets.
Disposal of fixed 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
Assets and liabilities at amortised cost.
Leases accounting. |
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 |
Contas anuais |
As contas anuais
Balance
Conta de Perdas e ganancias
Memoria |
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 |
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 |
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.
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. 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 |
CLASS ATTENDANCE AND CONTINUOUS ASSESSMENT The importance of class attendance to achieve the subject's competencies motivates that in order to assess the continuousassessment activities (monitoring tests) a minimum attendance of 70% will be required. If this percentage is not reached, these activities will be valued with zero marks. In the continuous assessment, the participation of the students in academic events organized by the FEE, Green Campus and other similar activities will also be taken into account, as well as participation in class and continuous work throughout the term. In this way, the grades obtained in the follow-up tests may be increased up to one mark, with the maximum limit of 5 marks corresponding to the continuous assessment. EVALUATION OPPORTUNITIES a) First opportunity: 50% continuous assessment (as described in this guide) and 50% final exam. b) Second chance: 100% final exam. c) Early opportunity: in the early call, and only in this case, a mixed test will be carried out aimed at evaluating all the competencies and contents of the subject. The scoring criteria for this test will be announced at the time of the test and will be provided along with the test statement. The grade for this test will represent 100% of the qualification. For all aspects related to “academic dispensation”, “dedication to study”, “permanence” and “academic fraud” the current academic regulations of the UDC will be applied. EVALUATION REGULATIONS: 1. Evaluation conditions: it is prohibited to access the exam room with any device that allows communication with the outside world and/or storage of information, except in tests 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. Identification of the student: the student must prove his or her personality according to current regulations. TYPES OF QUALIFICATION 1. Qualification of not assessed: corresponds to the student, when he only participates in evaluation activities that have a weight of less than 20% on the final qualification, regardless of the grades achieved. D.OTHER EVALUATION OBSERVATIONS: 1. The importance of ethical principles related to sustainability values in personal and professional behaviors 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, psychological or sociocultural reasons, experience difficulties in adequate, equal and beneficial access to university education will be facilitated.
|
Sources of information |
Basic
|
Cantorna Agra, S; Maside Sanfiz, J.M y Alvarez Domínguez, M.A. (2021). Contabilidad Finaciera. Fundamentos Teóricos y casos prácticos. Garceta
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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