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Teaching GuideTerm Faculty of Economics and Business |
Guía Provisional
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| Grao en Administración e Dirección de Empresas |
 Subjects |
| Financial Accounting II |
| Contents |
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| Identifying Data | 2024/25 | |||||||||||||
| Subject | Financial Accounting II | Code | 611G02018 | |||||||||||
| 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 |
| 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 |
Concept and importance. Spanish and international accounting standards The Spanish General Accounting Plan (PGC) |
| Financial Accounting: An information system for business management |
The account as the base element of the internal information system Customised chart of accounts Best practices |
| PART II. FINANCIAL ACCOUNTING ISSUES FOR ELEMENTS OF THE FINANCIAL STATEMENTS | PART II |
| Inventories | Concept, classification and accounting methods. Recognition of purchases and problems with their measurement. Recognition of revenue from sales and provision of services and its measurement: .- identification of the obligations to be fulfilled derived from the sales contract. .- distribution of the transaction price. .- fulfillment of the obligation at a moment in time/over time. |
| Trade payables and trade receivables |
Concept and classification Recognition and measurement. Management and trade of collection rights Factoring operations. Trade operations in foreign currency |
| Non current assets | Tangible and intangible assets: concept and classification. Recognition. Measurement: acquisition cost and production cost Amortisation of fixed assets. Disposal of fixed 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 Assets and liabilities at amortised cost. Leases accounting. |
| 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 |
| Contas anuais | As contas anuais Balance Conta de Perdas e ganancias Memoria |
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