Identifying Data 2020/21
Subject (*) Advanced Accounting I Code 611506004
Study programme
Mestrado Universitario en Contabilidade Superior e Auditoría de Contas (2013)
Descriptors Cycle Period Year Type Credits
Official Master's Degree 1st four-month period
 First Obligatory 6
Language
Spanish
Teaching method Face-to-face
Prerequisites
Department Empresa
Coordinador
Rodríguez Sánchez, Carlos Enrique
 E-mail
carlos.rodriguez.sanchez@udc.es
Lecturers
Rodríguez Sánchez, Carlos Enrique
 E-mail
carlos.rodriguez.sanchez@udc.es
Web
General description Obxectivos: O seu obxectivo é profundar no coñecemento dos criterios para rexistrar e avaliar os elementos dos estados financeiros incluídos na normativa de información financeira actual das empresas españolas, con especial referencia ás cuestións de interpretación da norma, seguindo a doutrina. procedentes das consultas publicadas polo Instituto de Contabilidade e Auditoría de Contas e por outras entidades que emiten normas, tanto nacionais como internacionais.
Contingency plan 1.- Modificacións nos contidos

Manteranse os contidos planificados na GADU.

2.- Metodoloxías

• Metodoloxías docentes que se manteñen

Excepto no que se indica a continuación, mantéñense as metodoloxías docentes, adaptándoas á formación online.

• Metodoloxías docentes que se modifican

A discusión dirixida, estudio de casos e a presentación oral refúndense na solución, mediante probas síncronas por parte do alumnado, de casos prácticos adaptados en extensión e complexidade ás ferramentas telemáticas dispoñibles.

3.- Mecanismos de atención personalizada ao alumnado

Ferramentas: Teams, Forms e Moodle

Temporalización: Durante a clases e titorías semanalmente programadas.

4.- Modificacións na avaliación

Metodoloxía AVALIACIÓN CONTINUA: Peso na cualificación: 50%. Valoraranse a resolución, por parte do alumnado, de casos prácticos (solución de problemas) adaptados en extensión e complexidade ás ferramentas telemáticas dispoñibles.

Metodoloxía PROBA OBXECTIVA FINAL: Peso na cualificación: 50%. Exame final, con tempo limitado, sobre casos prácticos estudados no curso. As respostas poderán ser controladas mediante cuestionarios tipo test con alternativas limitadas.

Observacións de avaliación:

1. Cualificación de non presentado: Corresponde ao alumno, cando só participe en actividades de avaliación que teñan unha ponderación inferior ao 20% sobre a cualificación final, con independencia da cualificación alcanzada.

2. Segunda oportunidade: Os criterios de avaliación son os mesmos, manténdose a ponderación entre a avaliación continua e o exame final.

Convocatoria adiantada: As condicións de avaliación da oportunidade adiantada (art. 19 dás Normas de Avaliación, Revisión e Reclamacións dás Cualificacións dúas Estudos de Grao e Mestrado Universitario) serán específicas para esta oportunidade. Esta será avaliada por medio dunha proba mixta oral e/ou escrita que supoñerá o 100 % da cualificación final.

3. Estudantes con recoñecemento de dedicación a tempo parcial e dispensa académica de exención de asistencia: Excepto para as datas aprobadas na Xunta de Facultade para a proba obxectiva final, para as restantes probas acordarase ao comezo do curso un calendario específico de datas compatible coa súa dedicación, motivo polo cal, devandito alumnado deberá poñerse en contacto co profesor no primeiros dez días do cuadrimestre en que a materia se imparta, co fin de fixar o citado calendario. As probas terán o mesmo formato que para os alumnos con dedicación a tempo completo.

4. Sobre condicións de avaliación: Está prohibido acceder á aula do exame con calquera dispositivo que permita a comunicación co exterior e/ou almacenamento de información.

5. Identificación do estudante: O estudante ha de acreditar a súa personalidade de acordo coa normativa vixente.

6. Outras observacións de avaliación continua: A formulación de problemas e a súa solución, así como os controis que se fagan sobre os mesmos e os aspectos normativos asociados, poderanse realizar durante o desenvolvemento das clases e sen necesidade de aviso previo da realización dos devanditos controis. Todo iso require unha participación en clase activa por parte do alumno e un estudo actualizado do material facilitado.

5.- Modificacións da bibliografía ou webgrafía

A totalidade do material requirido estará dispoñible en Moodle.

Study programme competencies
Code Study programme competences
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
C1 Possess and understand knowledge that provides a basis or opportunity to be original in the development and / or application of ideas, often in a research context.
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
Knowledge of the measurement and recognition criteria for the elements of the financial statements included in the current financial reporting regulation for Spanish companies. AJ2
AJ7
AJ9
Ability to interpret the legal norms related to the recognition and measurement of economic operations. AJ2
AJ6
AJ12
Ability to apply the basic principles included in the conceptual framework, in order to decide about issues not expressly included in the standard. BJ10
 CJ2
CJ3
CJ4
CJ5
CJ9
CJ11
Ability to analyse the annual accounts. AJ1
AJ5
 BJ1
BJ4
BJ10
BJ12
 CJ2
CJ3
CJ4
CJ5
CJ11
Assess the events and operations to recognise and measure by making the principle of economic substance of the operation prevail over its legal form, in order to ensure the correct application of the principle of a fair image. BJ8
 CJ1
CJ2
CJ3
CJ4
CJ8

Contents
Topic Sub-topic
Marco conceptual da contabilidade financeira: evolución histórica e estudo comparativo. Normas de rexistro e valoración do Plan Xeral de Contabilidade. Consultas publicadas polo Instituto de Contabilidade e Auditoría de Contas. Análise subxectiva da entidade. Características e ambiente. Análise descritiva da estrutura patrimonial, dos resultados e da situación financeira da entidade. O uso de información financeira nos mercados de capitais. Xestión de beneficios (xestión de resultados) Non se precisa maior detalle.

Planning
Methodologies / tests Competencies Ordinary class hours 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 3 3 6
Guest lecture / keynote speech A1 A2 A5 A6 A7 A9 A12 B4 B10 B8 C2 C3 C8 C11 25 25 50
Problem solving A1 A2 A5 A6 A7 A9 A12 C2 C3 C4 C9 C11 10 40 50
Case study A1 A2 A5 A6 A7 A9 A12 B1 B4 B10 B12 B8 C2 C3 C4 C5 C8 C9 C11 2 8 10
Oral presentation A5 B1 B10 C2 C3 C4 4 16 20
Mixed objective/subjective test A1 A2 A6 A7 A9 A12 B1 C2 C3 C4 C9 2 8 10
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.
Guest lecture / keynote speech Explicacións teóricas e prácticas do programa da materia.
Problem solving Suposicións prácticas sobre o programa da materia.
Case study Análise e resolución dun problema baseado nunha empresa real.
Oral presentation Exposición dun caso.
Mixed objective/subjective test Exame teórico-práctico sobre o contido da materia.
Document analysis Análise de fontes documentais de carácter normativo e doutrinario

Personalized attention
Methodologies
Case study
Description
Tutorials to help solve problems.

Students with recognition of part-time dedication and academic exemption of attendance: at the beginning of the course, they will receive a specific schedule of tutoring compatible with their dedication will be agreed. Those students shall contact the teacher in the first ten days of the semester in which the subject is taught, in order to set the aforementioned calendar.

Assessment
Methodologies Competencies Description Qualification
Problem solving A1 A2 A5 A6 A7 A9 A12 C2 C3 C4 C9 C11 Resolution of practical exercises proposed in the classroom. 10
Case study A1 A2 A5 A6 A7 A9 A12 B1 B4 B10 B12 B8 C2 C3 C4 C5 C8 C9 C11 Resolution of a case, individually or in a group, proposed by the professor. 30
Oral presentation A5 B1 B10 C2 C3 C4 Oral, individual or group presentation of a case. 10
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 grades. The remaining 50% will correspond to the grade of the test to be done about all the content of the subject in the period of official exams that follow the end of the classes of the semester.


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.

For the continuous assessment, 20% of the grades corresponds to Problem solving and Oral presentation, and it will refer to tasks performed in class. The marks to evaluate this section will relate to attendance to class, resolution of exercises and oral interventions by the students.

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 the teacher in the first ten days of the term 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.

Sources of information
Basic España, Legislación (2016). Real Decreto 1159/2010, de 17 de septiembre, por el que se aprueban las Normas para la Formulación de Cuentas Anuales Consolidadas y se modifica el Plan General de Contabilidad aprobado por Real Decre.
España, Legislación (2016). Real Decreto 1514/2007, de 16 de noviembre, por el que se aprueba el Plan General de Contabilidad.
- Resoluciones publicadas por el ICAC en desarrollo del PGC.

DIRECCIONES DE INTERNET RELEVANTES:

http://www.icac.meh.es

http://www.cnmv.es

http://www.aeca.es

Complementary (). .
GONZÁLEZ PASCUAL, J. (2009). Análisis de la empresa a través de su información económico-financiera. Fundamentos teóricos y aplicaciones. Madrid: Pirámide
Herrador Alcaide, Teresa (2008). Contabilidad financiera superior: teoría y práctica. Madrid: Ediciones Académicas
García Osma, Gill de Albornoz Noguer y Gisbert Clemente (2005). La investigación sobre earnings management. Revista Española de Financiación y Contabilidad, 34 (127): 1001-1033. . Madrid: AECA


Recommendations
Subjects that it is recommended to have taken before

Subjects that are recommended to be taken simultaneously

Subjects that continue the syllabus
Special Sectors Accounting/611506006
Advanced Accounting II/611506007

Other comments


(*)The teaching guide is the document in which the URV publishes the information about all its courses. It is a public document and cannot be modified. Only in exceptional cases can it be revised by the competent agent or duly revised so that it is in line with current legislation.