General information

Subject type: Basic

Coordinator: Monica Juliana Oviedo León

Trimester: First term

Credits: 6

Teaching staff: 

Josep Patau Brunet

Teaching languages

  • English
  • Catalan

In the Catalan teaching group

Material: Catalan 20% - Spanish 80%


Consult the schedules of the different groups to find out the language of the classes. Although the material can be in any language.



Basic skills
  • B2_That students know how to apply their knowledge to their job or vocation in a professional way and have the skills that need to be demonstrated through the elaboration and defense of arguments and the resolution of problems within their area of ​​study


  • B5_That students have developed those learning skills necessary to undertake further studies with a high degree of autonomy


Specific skills
  • E3_Analyze and evaluate the information in the financial statements, applying legal criteria or defined by the company, evaluate the economic performance and prepare financial reports that are used for decision making


General competencies
  • G2_Be able to innovate by developing an open attitude to change and be willing to re-evaluate old mental models that limit thinking

Transversal competences
  • T4_Domain the computer tools and their main applications for the ordinary academic and professional activity

  • T5_Develop tasks applying, with flexibility and creativity, the knowledge acquired and adapting it to new contexts and situations



The subject proposes the understanding of the basic accounting concepts in order to be able to understand and assimilate the process of preparing the accounting statements and the meaning of the prepared financial statements as a result of the activity of an organization.

This information system is applicable for different types of organizations. The central axis of the subject is the understanding and development of an accounting cycle, which works from the accounting of the company's basic transactions and with the final obtaining of a balance sheet and an income statement corresponding to the business activity in a period of time.

The knowledge and correct application of the accounting regulations and the accounting valuation criteria complete the necessary requirements to obtain basic skills and abilities for the future professional development of the student and for the follow-up of the studies, and especially, with the related with the accounting and finance itinerary.

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


Topic 1. Introduction to the study of accounting.

Definition of accounting; the economic reality; Wealth and Income; Economic and Financial Structure; an approach to investment and financing; patrimony, analysis of patrimonial situations, patrimonial masses. Analysis of assets, liabilities and net assets; the maneuver fund; the balance sheet as an expression of patrimonial balance. Accounting representation instruments: accounts and accounting books.


Topic 2. Intangible and material assets. Depreciation and Deterioration.

Immobilized: concept and classes. Fixed assets: concept and classes; recognition and assessment; assessment after the initial recognition; value corrections; disposals and discharges. Intangible assets: concept and classes; recognition and assessment; value corrections; disposals and discharges.

Amortization: concept; technical, economic and financial meaning; variables to be considered in the calculation of the amortization; amortization systems and amortization bases.

Deterioration: Concept, nature, causes and classes of deterioration.


Topic 3. Current assets and liabilities.

Collection rights: concept and classes, valuation and deterioration. Treasury: concept and objectives. Payment obligations: concept and classes, valuation, payroll processing. Introduction to Value Added Tax. Impact VAT VAT Supported. Accounting. Accounting regularization.


Topic 4. Basic financing.

The financing of the company: the financial balance; own resources and external resources. Own resources: Capital and Reserves: concept and classes; External long-term resources: concept and classes.


Topic 5. Income and expenses. result

Income: concept and classes; accounting recognition of income. Expenses: concept and classes; accounting recognition of expenses. Principle of correlation of income and expenses. Temporary imputation of income and expenses. Result: concept and classes.


Topic 6. Accounting cycle. Annual accounts.

Start of the exercise. Accounting development for the year. End of the year: regularization and reclassification of accounts, accrual of income and expenses, valuation corrections, determination of the result, closing of accounts. Preparation of the annual accounts. The balance sheet: concept and objectives; elements that make it up; information to disclose. Presentation of the result: concept and objectives; elements that make it up; information to disclose.

Evaluation system

Evaluation system:

Individual work (part-time)


Final Exam


The exam at the end of the term accounts for 70% of the grade (50% practical + 20% theoretical). The theoretical 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. You must get a minimum score of 4 out of 10 in each part (practical and theoretical) to be entitled to an average grade, if any part or both do not pass this 4 out of 10, you will not pass the exam.

The remaining 30% will be formed from the partial exam.

In recuperation, only the final test can be taken, which will count for 70% of the final grade, since the grade of the partial will be kept. In the recovery the students must obtain a minimum grade of 4 out of 10 in each part (practical and theoretical) to have the right to make an average grade, in the event that one part or both do not exceed this 4 out of 10 the exam will not be passed.

A student who has not appeared in the first call CANNOT appear in recovery.



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



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

URIAS VALIENTE, J. (2004): 2 volumes: 1.- Introduction to accounting: Theoretical aspects and 2.- Practical accounting manual: Introduction. Madrid. Academic Editions.

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

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.

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

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