Identifying Data 2020/21
Subject (*) Special Sectors Accounting Code 611506006
Study programme
Mestrado Universitario en Contabilidade Superior e Auditoría de Contas (2013)
Descriptors Cycle Period Year Type Credits
Official Master's Degree 2nd four-month period
First Obligatory 6
Language
Spanish
Teaching method Face-to-face
Prerequisites
Department Empresa
Coordinador
González García, Isaías
E-mail
isaias.gonzalezg@udc.es
Lecturers
Andrade Calvo, José Manuel
González García, Isaías
Rodríguez Sánchez, Carlos Enrique
E-mail
j.manuel.andrade@udc.es
isaias.gonzalezg@udc.es
carlos.rodriguez.sanchez@udc.es
Web
General description Ten por obxecto coñecer as normas de información financeira de sectores específicos, tales como as entidades financeiras e de seguros, as entidades sen fin de lucro e as entidades do sector público. Así mesmo, analizaranse as particularidades que presenta a supervisión e formulación das contas anuais nun proceso tan particular como o concurso de acredores.
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 refúndese na solución, mediante probas síncronas por parte do alumnado, de casos prácticos de contabilidade de sociedades 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 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
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
Know the financial reporting regulation of specific industries, such as those applicable to financial and insurance entities, non-profit entities and other industry-specific regulations not addressed in other subjects. AJ1
AJ2
AJ9
CJ5
CJ8
CJ11
Know the financial reporting regulation of the public sector. AJ5
AJ6
AJ7
AJ12
CJ9
Ability to interpret industry-specific financial reporting standards, in order to correctly analyse the financial statements of the entities affected by these specific regulatory frameworks. AJ5
AJ6
AJ7
AJ12
BJ1
BJ10
BJ12
CJ2
CJ3
CJ4
CJ9
Assess the particularities of the entities subject to specific financial reporting standards, which justify a different treatment of the representation and communication of their operations. BJ1
BJ4
BJ8
BJ10
CJ2
CJ3
CJ4
CJ8
CJ11

Contents
Topic Sub-topic
Financial reporting standards of financial institutions and insurance companies.
Financial reporting standards of non-profit entities.
Financial reporting standards of Governmental departments
Other industry-specific financial reporting standards.
Accounting topics in filing for bankruptcy.
Sub-topic details will be disclosed during the lessons.

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 4 4 8
Problem solving A1 A2 A5 A6 A7 A9 A12 C2 C3 C4 C9 C11 14 56 70
Mixed objective/subjective test A1 A2 A6 A7 A9 A12 B1 C2 C3 C4 C9 3 15 18
Guest lecture / keynote speech A1 A2 A5 A6 A7 A9 A12 B4 B10 B8 C2 C3 C8 C11 25 25 50
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.
Problem solving Suposicións prácticas sobre o programa da materia.
Mixed objective/subjective test Exame teórico-práctico sobre o contido da materia.
Guest lecture / keynote speech Explicacións teóricas e prácticas do programa da materia.
Document analysis Análise de fontes documentais de carácter normativo e doutrinario.

Personalized attention
Methodologies
Problem solving
Description
Tutorials to help solve problems.

For students with recognition of part-time dedication and academic exemption of attendance, at the beginning of the course a specific schedule of tutoring compatible with their dedication will be agreed. Students should 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. 50
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 grade. The remaining 50% will correspond to the grade of the test to be done on all the content of the subject in the period of official exams that follow the end of the classes of the semester

For evaluation purposes, the subject is divided into the following parts:

- Bank Accounting and insurance entities.
- Accounting topics of bankruptcy proceedings.
- Accounting of non-profit entities.
- Public accounting.

The weighting of each part, both in the continuous evaluation and in the final test, will correspond to the percentage of teaching hours of each part.

Without prejudice to other evaluation tests that can be performed continuously, for the continuous evaluation of each of the parties, the teacher may perform a final test, which will take place immediately after completing the delivery of the agenda for that part. Alternatively, a partial discharge examination may be scheduled at the end of the delivery of the first two parts of the subject.

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.

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 with the teacher in the first ten days of the semester 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 Pérez Ramírez, Jorge (Coordinador) (2018). Banca y Seguros. Capital y Contabilidad. Madrid: Marcial Pons
España, Legislación (2013). Instrucciones de Contabilidad de la Administración Local 2013 https://www.boe.es/diario_boe/txt.php?id=BOE-A-2013-10268 https://www.boe.es/buscar/doc.php?id=BOE-A-2013-10269.
ROMANO APARICIO, Javier (2018). Manual Contable de entidades no lucrativas.. Madrid: CEF (3ª edición)
España. Legislación (2010). Orden EHA/1037/2010, de 13 de abril, por la que se aprueba el Plan General de Contabilidad Pública. https://www.boe.es/buscar/pdf/2010/BOE-A-2010-6710-consolidado.pdf.
España. Legislación (2016). Real Decreto 1491/2011, de 24 de octubre, por el que se aprueban las normas de adaptación del Plan General de Contabilidad a las entidades sin fines lucrativos y el modelo de plan de actuación de las .

DIRECCIONES DE INTERNET RELEVANTES:

http://www.icac.meh.es

http://www.cnmv.es

http://www.aeca.es

http://www.iasb.org.

http://www.bde.es

http://www.minhap.gob.es/es-ES/Normativa%20y%20doctrina/Normativa/Paginas/NormativaResultados.aspx?normativa=:Presupuesto%20y%20Gasto%20P%c3%bablico:Contabilidad%20p%c3%bablica

 

Complementary PÉREZ RAMÍREZ, Jorge (2009). Banca y contabilidad. Historia, instituciones, riesgos y normas internacionales IFRS. Madrid. Marcial Pons
Fernández González, Fernando Javier. (2008). Contabilidad especial : (UTE, AIE, CB, cooperativas, concurso y otros sujetos contables). Madrid: CEF
ROMANO APARICIO, Javier (2013). Manual Contable de entidades no lucrativas. Madrid. CEF
Lourdes Torres Pradas, Vicente Pina Martínez (2014). Manual de contabilidad pública. Adaptado al Plan de Cuentas de la Administración local. Madrid: CEF (7ª Edición)
Labeaga Azcona, Jose Maria; Gutiérrez Gilsanz, Ignacio (Dirección) (2011). Manual de contabilidad pública: Plan General de Contabilidad Pública 2010. Instituto de Estudios Fiscales (IEF)

 


Recommendations
Subjects that it is recommended to have taken before
Advanced Accounting I/611506004
International Financial Reporting Standards/611506005

Subjects that are recommended to be taken simultaneously
Advanced Accounting II/611506007

Subjects that continue the syllabus

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.