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Teaching GuideTerm Faculty of Economics and Business |
| Grao en Economía |
 Subjects |
| Accounting |
| Contents |
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| Identifying Data | 2018/19 | |||||||||||||
| Subject | Accounting | Code | 611G01020 | |||||||||||
| Study programme |
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| Descriptors | Cycle | Period | Year | Type | Credits | |||||||||
| Graduate | 2nd four-month period |
Second | Obligatory | 6 | ||||||||||
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| Topic | Sub-topic |
| Section I: Foundations of Accounting | |
| Lesson 1: Introduction to Accounting |
1.1. Economic activity and the need for information 1.2. The concept of accounting 1.3. Types of accounting |
| Lesson 2: Financial information | 2.1. Uses and users of financial information 2.2. Characteristics of financial information 2.3. Accounting standards |
| Lesson 3: The balance sheet | 3.1. Purpose of the balance sheet 3.2. Basic accounting equation 3.3. Components of the balance sheet: assets, liabilities and owners' equity |
| Lesson 4: The income statement and the cash flow statement | 4.1. The accrual basis of accounting 4.2. Income: revenue and expenses 4.3. Cash flow: receipts and payments |
| Lesson 5: The accounting method | 5.1. Economic events and accounting events 5.2. The ledger account 5.3. Specific terminology |
| Lesson 6: Accounting records | 6.1. The journal and the journal entry 6.2. Transfer from the journal to the ledger 6.3. The trial balance and the financial statements |
| Lesson 7: The accounting cycle | 7.1. Recording of transactions during the period 7.2. Accrual adjustments 7.3. Preparation of financial statements 7.4. Closing entries |
| Section II: Introduction to recording, presenting, and interpreting basic accounting transactions | |
| Lesson 8: Operating transactions | 8.1. Purchases of merchandise 8.2. Sales of merchandise 8.3. Cost of goods sold and ending inventory 8.4. Other operating revenues and expenses |
| Lesson 9. Investment and financing transactions | 9.1. Acquisition of long-lived assets 9.2. Disposal of long-lived assets 9.3. Share capital 9.4. Bank debt and other creditors |
| Lesson 10. The content of the financial statements | 10.1. The balance sheet 10.2. The income statement 10.3. The cash flow statement 10.4. Notes to the financial statements and other financial information |
| Lesson 11. Liquidity and solvency | 11.1. Liquidity 11.2 Solvency and the ability to generate financial resources |
| Lesson 12. Profitability analysis | 12.1. Return on assets 12.2. Return on equity 12.3. Debt and profitability |
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