Identifying Data

2019/20

Subject (*)

Accounting Valuation

Code

660G01045

Study programme

Grao en Relacións Laborais e Recursos Humanos (Coruña)

Descriptors

Cycle

Period

Year

Type

Credits

Graduate

2nd four-month period

Third

Optional

Language

Spanish

Galician

English

Teaching method

Face-to-face

Prerequisites

Department

Coordinador

Cobián Casal, Mercedes

E-mail

m.cobian@col.udc.es

Lecturers

Cobián Casal, Mercedes

Pereira Pardo, María del Carmen

E-mail

m.cobian@col.udc.es

mpereirapardo@erlac.es

Web

General description

O obxetivo desta asignatura e lograr que o alumno adquira os coñecementos teóricos e prácticos nos seguintes ámbitos: 1) Valoración contable; 2) Construir e analizar os principais estados contables; 3) Analizar e sacar conclusións a partir da información económico-financiera; y 4) Comprender e utilizar as principais ferramentas e conceptos no ámbito das finanzas operativas e estructurais.

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.
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.
B7	Habilidades nas relacións interpersoais.
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
Through the accounting records analyze the situation and predictable evolution of a company	A10 A19	B2	C3
Run reports based on financial information on companies, sectors and markets	A6 A19	B4
Identify sources of relevant information in this field of study	A19	B6 B8
To acquire the knowledge and tools for the financial planning of a company and the skills to communicate effectively	A31	B9
To acquire the essential resources to develop and defend both a business plan as financial	A35	B3 B9 B14
Acquire the skills to work in a team.		B7 B9 B13
Detailed knowledge of the accounting standards and financial statements .	A13	B2
Register for accounting and interpret any economic operation.	A14	B2 B4
Prepare, interpret and present financial information, and especially for direction .	A34	B2 B3 B4	C1
Management of planning, control, methods and tools in the field of accounting and finance	A25	B2 B3 B4 B12
Knowledge and use of appropriate tools for the analysis of the business environment	A19 A31	B2
Exhibition of relevant information to the public not expert in the financial field	A19	B4

Contents

Topic	Sub-topic
INTRODUCCIÓN	.
PART I: REVIEW ACCOUNTING	1. The accounting standardization in Spain 2. Claims for commercial operation 3. inventories 4. The non-current assets in the financial 5. Financial Investments 6. Sources of funding themselves 7. Funding sources Axen 8. Income multiannual and provisions for contingencies and expenses 9. VAT and income tax
PART II: INFORMATION FOR FINANCIAL ANALYSIS	1. The balance 2. The account of profit and loss 3. The statement of changes in equity 4. the state of cash flow 5. The report and the management report 6. Information intermediate and segmented
PART III : ANALYSIS THROUGH FINANCIAL INFORMATION	1. The fund maneuver 2. The financial balance 3. ratios 4. The threshold of profitability 5. Yield economic and financial
PART IV : FINANCE TO DIRECTORS	1. Operational Finance 2. Structural Finance 3. The financial management control

Planning

Methodologies / tests	Competencies	Ordinary class hours	Student’s personal work hours	Total hours
Problem solving	A6 A10 A13 A14 A19 A25 A31 A35 B2 B3 B4 B6 B9 B12 B13 B14 C3 C1	32	42	74
Objective test	A10 A19 A31 A34 B2 B3 B4 B7 B8 C1	40	34	74

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	Troubleshooting will address actual situations that involve the development and application of theoretical knowledge acquired by students in the master sessions.
Objective test	Making a final exam through a written test which will focus on theoretical aspects, practical or theoretical and practical corresponding to the themes developed in the keynote sessions.

Personalized attention

Methodologies

Problem solving

Objective test

Description

Resolution of the issues raised by students in relation to the matter explained in class.

Assessment

Methodologies	Competencies	Description	Qualification
Problem solving	A6 A10 A13 A14 A19 A25 A31 A35 B2 B3 B4 B6 B9 B12 B13 B14 C3 C1	Assessed the methodological rigor and use of resources and concepts explained in class	40
Objective test	A10 A19 A31 A34 B2 B3 B4 B7 B8 C1	Resolución dun suposto práctico.	60

Assessment comments

Sources of information

Basic
	Cervera, M.; González, A.; Romano, J. (2008): "Contabilidad financiera (adaptada al nuevo PGC)" CEF, Madrid. Durbán, S.; Irimia, A.I.; Oliver, M.D.; Palacín, M.J. (2009): "Planificación financiera en la práctica empresarial" Pirámide, Madrid. Esteo, F. (2003): "Análisis de estados financieros, planificación y control", CEF, Madrid. Gómez, A.; Alcaraz, F.; Rodríguez, P. (2009): "Supuestos de contabilidad para pymes" Pearson, Madrid. González, J. (2011): "Análisis de la empresa a través de su información económico-financiera" Pirámide, Madrid, 4ª Ed. Guajardo, G. (2014): "Contabilidad financiera" McGraw-Hill, México, 6ª Ed. Hardford, J.; Berk, J.; DeMarzo, P. (2010): "Fundamentos de finanzas corporativas" Pearson, Madrid. Horngren, C. T. (2010): "Contabilidad" Pearson, México. Larrán, M. (Coord.) (2009): "Fundamentos de contabilidad financiera" Pirámide, Madrid. Mascareñas, J. (2010): "Finanzas para directivos" Pearson, Madrid. Muñoz Jiménez, J. (Coord.) (2008): "Contabilidad financiera" Pearson, Madrid. Rivero, J. (2008): "Contabilidad Financiera", Edisofer, Madrid.
Complementary

Recommendations

Subjects that it is recommended to have taken before

Introduction to Economics/660G01002

Business Administration/660G01003

Business and Economics/660G01007

Accounting /660G01026

Subjects that are recommended to be taken simultaneously

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.