2024 - ECONOMIC-FINANCIAL BASES AND CONTRACTING IN PHYSICAL ACTIVITY AND SPORT

Subject type: Mandatory

Coordinator: Lluís Albesa Albiol

Trimester: Third term

Credits: 6

• Catalan

Material: Catalan and Spanish

The organization of the world of sport is ordered by the creation of commercial entities or non-profit entities. Managing these entities becomes a priority objective to ensure their continuity over time. There are multiple factors involved in the management and direction of such an organism. In this subject, the student will be able to analyze the financial statements of a company and know the financial and patrimonial situation of this entity. We will know the differences between the profit and loss account and the generation of cash and we will study techniques that allow us to compare financial statements of different entities. You will also learn the hiring system and basic human resource management in a sports company. 

The classroom (physical or virtual) is a safe space, free of sexist, racist, homophobic, transphobic and discriminatory attitudes, either towards students or teachers. We trust that together we can create a safe space where we can make mistakes and learn without having to suffer the prejudices of others.

PART I.- ECONOMIC-FINANCIAL BASES

Topic 1. Introduction.

Item 2. Balance Sheet (Investments and Financing)

Item 3. Income Statement

Item 4. Treasury Budget

PART II.- CONTRACTING

Topic 1: Labor Relations:

            Rights and duties of workers.

            Labor sources: Workers' Statute and Collective Agreement.

            Special regime for professional athletes.

Topic 2: Management and administration of HR

            Contracting: Clauses.

            Working day: schedules, holidays and HHEE

            Occupational Risk Prevention Act.

            Suspension and termination of the individual employment relationship

            The figure of volunteering: legal aspects

Topic 3: Remuneration and Social Security

             Salary and payroll

             IT and Unemployment.

Qualification system (Royal Decree 1125/2003, of 5 September) that establishes the European system of credits and the system of qualifications to the university degrees of official character and validity in all the state territory:

0 - 4,9: Suspended

5,0 - 6,9: Approved

7,0 - 8,9: Notable

9,0 - 10: Excellent

Each part of the subject counts as follows: Part I.- Economic-financial bases represents 66,6% (4 ECTS) of the global mark and Part II.- Contracting represents the other 33,4% ( 2 ECTS) of the overall grade. A minimum grade of 4 out of 10 must be taken in each part to be entitled to an average grade. In case some part or both do not pass this 4 out of 10 the subject will not be passed. In case of suspension of one of the two parts, no note is kept from one year to the next.

PART I.- ECONOMIC-FINANCIAL BASES

PARTICULAR ASPECTS OF PART I

The end-of-term exam accounts for 60% of the grade (40% practical + 20% theoretical). The theory exam consists of test-type questions with four possible answers of which only one answer is valid. The assessment method will be as follows: 1 point if the answer is correct, -0,25 if it is incorrect and 0 if the question is not answered. It is necessary to obtain a minimum grade of 4 in the practical and a 4 in the theoretical to be able to make an average between them, otherwise, the quarterly exam will be considered suspended.

The remaining 40% will be formed from the work done in the collective activities in class (20%) and with the performance of individual tasks (20%). The defense in public, the explanation before the companions of the doubts and questions formulated and the resolution of the proposed difficulties will be valued.

In recovery, only the final test can be taken, which will calculate 60% of the final grade, as the grades of the activities will be kept.

In accordance with current regulations, you can only opt for recovery, if it has been suspended the subject. If the rating is Not presented, you will not be eligible for recovery.

PART II.- CONTRACTING

PARTICULAR ASPECTS OF PART II

The end-of-term exam accounts for 60% of the grade

The exam consists of theoretical and practical questions to be developed.

It is necessary to take a minimum mark of 4 in the part of the exam to be added 40% of the evaluated activities of works. 

In recovery, only the final test can be taken, which will calculate 60% of the final grade, as the grades of the activities will be kept.

The total or partial copy in any of the learning activities will mean a "Not Presented" in the subject, without option to present in the proof of recovery and without prejudice of the opening of a file for this reason.

MUÑOZ MERCHANTE, A. (2011): Introduction to Accounting. Ediciones Académicas, SA

Labor law course. Tirant lo Blanch manuals. Director Juan M. Ramírez Martínez. latest editions. Minimum edition 2011

Labor law. Antonio Martin Valverde, Rodríguez-Sañudo Gutiérrez, Fermín, García Murcia, Joaquín. Editorial Tecnos. Latest editions. Minimum edition 2011

Articles and complementary bibliography that will be provided by topics through the classroom.

SOLÀ, Magda.; VILARDELL, Immaculate. (2009): Introduction to general accounting. McGrawHill

Labor law. Alfredo Montonya Melgar. Editorial Tecnos. Latest editions. Minimum edition 2011

GENERAL ACCOUNTING PLAN FOR SMALL AND MEDIUM-SIZED COMPANIES (2021): Royal Decree 1/2021, 30 January.

Basic course of labor law (for non-legal degrees). Juan M. Ramírez Martínez. latest editions. Minimum edition 2011

Basic Social Legislation Ed Civitas or Lex Nova that includes the following basic regulations: Workers' Statute. General Law of Social Security. Occupational Risk Prevention Act. Law of Labor Procedure and Organic Law of Freedom of Association.

Work: Material prepared by the teacher in Powerpoints by subject.

AMAT, O. (2008): Analysis of financial statements. 8th edition. Management 2000

AMAT, O. (2008): Comprehensive analysis of companies. Editorial Profit

websites:
www.gencat.cat/treball
www.mtas.es
www.seg-social.es

LOSILLA, MF (2011): Financial accounting practices. Madrid: Garceta.

Labor and Social Security Practice. ANTONIO FERNANDEZ DIEZ, JOSE F. MARTINEZ SEPTIEN. Editorial Lex Nova

DIÉGUEZ, J. (Coord.) (2015): Financial accounting. The General Accounting Plan. Pyramid.

MONTESINOS JULVE, VICENTE (2009): Introduction to financial accounting: an international approach. Ariel. 6ª corrected and updated edition adapted to the General Accounting Plan.

ALBELDA, E. and SIERRA, L. (2014): Introduction to financial accounting. Basic exercises. Pyramid.

Practical memento Francis Lefebre. Social. Latest editions. May 2010.

GENERAL ACCOUNTING PLAN (2021): Royal Decree 1/2021, 30 January.