Study programme competencies |
Code
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Study programme competences
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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
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Assess the consequences of the application of the accounting standards. |
A3 A4 A6 A8 A10 A12
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B2 B4 B5 B10
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C4 C5 C6 C7 C8
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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
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Ability to present, discuss, and defend different points of view. |
A12
|
B8
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C1 C4 C6
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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
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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
|
O Sistema de Información Contable en relación con outros sistemas de información da xestión empresarial |
Inventory management
Trade payables and receivables management
Personnel and payroll management
Sales management
|
Organización das tarefas de rexistro e verificación contables |
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 |
17 |
34 |
51 |
Directed discussion |
A2 A12 B2 B5 B10 C1 C4 C6 C7 |
6 |
19 |
25 |
Multiple-choice questions |
A4 A5 A9 A10 A11 B1 B6 B8 C5 C8 |
1 |
2 |
3 |
Workshop |
A5 A9 A10 A11 B6 B8 C5 C8 |
19 |
38 |
57 |
Objective test |
A1 A8 B3 |
2 |
8 |
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. |
Multiple-choice questions |
Mid-term multiple choice test on an unspecified date. |
Workshop |
Work in groups to solve exercises and cases, both in the classroom and out of the classroom. The teacher will guide this work. |
Objective test |
Final exam covers both theoretical and practical issues. |
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.
Group tutorials (4 hours distributed along the term) will be used to discuss those complex cases that requiere a higher degree of personal attention. For these tutorials, the group will be split into two small groups (15 students, aprox.). If possible, group tutorials will be held either in the previous or the posterior time slot in which students have their classes.
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.
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|
Assessment |
Methodologies
|
Competencies |
Description
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Qualification
|
Objective test |
A1 A8 B3 |
The final exam, covering both theoretical and practical issues, will be held on the date set by the Faculty. |
50 |
Multiple-choice questions |
A4 A5 A9 A10 A11 B1 B6 B8 C5 C8 |
Mid-term multiple choice test. |
50 |
|
Assessment comments |
Assessment criteria are the same for every assessment opportunity.
This means that, in every opportunity: 1) the two multiple-choice questions tests will account for a 50% of the total marks of the course; 2) the final exam accounts for another 50% of the total marks.
Just for the advanced call, students will take a mix test, in order to assess all the competencies and contents of the subject.
Assessment criteria will be published at the beginning of every test, together with the text of the exam.
Unattended tests accounts for zero points. Fraud during the tests means a zero points mark in the final assessment of the subject.
Absent qualification. This qualification will be assigned, exclusively, to those students that did not attend any exam or attended just one of the multiple-choice questions test.
The only material permitted during the assessment tests and exams are the strictly necessary to answer the questions: pencil, ball-pen, eraser and non-programmable calculator.
It is expressly prohibited to attend the tests and exams provided with: mobile phones and any other device capable of remote communication and/or storage; b) notes, annotations, books or similar material that was not expressly authorized in the examination call or website (Moodle) of the subject. Failing to observe this rule will be deemed as fraud, regardless this devices and materials would have been used or not during the tests or the exams.
Students have to prove their identity in accordance with current regulations.
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, which will include dates for the multiple-choice questions test. Exams for this students will be held on the same date as the rest of the students.
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Sources of information |
Basic
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Muñoz Jiménez, José (Coord.) (2008). Contabilidad financiera. Pearson
Cervera Oliver, Mercedes; González García, Ángel; Romano Aparicio, Javier (2008). Contabilidad financiera (adaptada al nuevo PGC) . Centro de Estudios Financieros
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, Sotero; Romano Aparicio, Javier (coordinadores) (2008). Manual del Nuevo Plan General Contable. Centro de Estudios Financieros |
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Complementary
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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 |
Análise das Operacións Financeiras/611G02004 | Economía da Empresa: Dirección e Organización/611G02008 | Contabilidade Financeira I/611G02013 |
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Subjects that are recommended to be taken simultaneously |
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Subjects that continue the syllabus |
Contabilidade das Operacións Societarias/611G02027 |
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