TecnoCampus Foundation
eCampus
University Business
eCampus

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General information

Subject type: Basic

Coordinator: Jesus Ezequiel Martínez Marín

Trimester: First term

Credits: 6

Teaching staff: 

Jose Ramon Marino Castro

Teaching languages

  • Spanish

Preferably in Spanish, but there are notes and exercises in Catalan

Skills

Specific skills

  • Interpret the economic, financial and accounting status of a company or business unit to take appropriate measures in its management

  • Identify the basic economic concepts, as well as the microeconomic and macroeconomic functioning of the markets

Description

Introduction to accounting theory and practice

Learning outcomes

CE3 Analyze and evaluate the information in the financial statements applying legal or company-defined criteria, evaluate economic performance and prepare financial reports that are used for decision-making

Working methodology

  • Students must acquire conceptual knowledge that facilitates the understanding of the work to be done; this part is intended to be achieved by attending class and by studying the books that are in the bibliography.

     

  •  The appropriate and progressive practice of the different exercises proposed by the teacher in the course of the subject, duly solved, either jointly in class or individually or as a team; looking for the solution manually, and / or using the computer means, what is tried is to facilitate the attainment of an experienced professionalism.

     

  •  Finally, the way to carry out each of these tasks with sufficient care, dedication, and quality in the work, taking into account the preservation of the environment and acting at all times with the appropriate professional ethics, we can achieve the ultimate goals that we propose.

     

     

     

    METHODOLOGIES USED

    MD1. Master class

    MD3 Presentations

    MD7 Case study

    MD9 Solving exercises and problems

  • This subject has methodological and digital resources to make possible its continuity in non-contact mode in the case of being necessary for reasons related to the Covid-19. In this way, the achievement of the same knowledge and skills that are specified in this teaching plan will be ensured.

    The Tecnocampus will make available to teachers and students the digital tools needed to carry out the course, as well as guides and recommendations that facilitate adaptation to the non-contact mode.

Contents

Topic 1

Introduction. Definitions of financial accounting. Objectives of accounting. Accounting standardization and harmonization. Accounting reform of commercial legislation. Conceptual Framework.

Topic 2

Immobilized. General valuation rules. Value adjustments for tangible and intangible fixed assets. Use value and others. Financial investments.

Topic 3

 

Topic 4

 

Topic 5

 

Topic 6

 

Topic 7

 

 

Topic 8

 

Topic 9

 

Topic 10

 

Stocks: Creditors and debtors. Concept and content. Valuation rules. Valuation corrections.

 

Treasury and other financial accounts. Foreign currency transactions.

Treasury and other financial accounts: Archiving and conciliation. banking.

 

Short-term debts. .Loans and receivables. Investments held to maturity.

External financing. Liabilities held for trading. Other financial liabilities. Accounting hedges.

 

Provisions and Contingencies and subsequent events. Analysis of the various items.

The accruals. Deferred and anticipated expenses. Invoices pending receipt or formalization.

 

Accounting statements. Losses and Gains. The Balance Sheet. The Memory. The state of cash flows. The Statement of Changes in Equity. Other annual accounts.

Learning activities

The appropriate and progressive practice of the different exercises proposed by the teacher in the course of the subject, duly solved, either jointly in class or individually or as a team; looking for the solution manually, and / or using the computer means, what is tried is to facilitate the attainment of an experienced professionalism

Evaluation system

The exam at the end of the term (and the partial ones) supposes 60% of the mark, the remaining 40% will be formed from the work carried out in the collective activities in class and from the accomplishment of the individual tasks. The defense in public, the explanation before the companions of the doubts and questions formulated and the resolution of the opposite difficulties will be valued.


Student participation is required. This methodology requires small groups, otherwise the involvement of students is difficult and the same performances cannot be achieved.


This methodology requires verification that the objectives have been achieved through a final evaluation that is complemented by the teacher's assessment of up to 40% for the work carried out during all face-to-face sessions.

To take the average you need a 4 in the final test.

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RECOVERIES

Students will be required to have a minimum of knowledge and recovery will be either totally or partially from the parts that do not reach a sufficient level of knowledge.

 

The competences will be qualified in the works realized in group or separately and in the exercises that have to solve the students, as well as in the interventions of class and proofs realized along the course.

 

EVALUATION SYSTEMS

EXAMS 60%

PARTICIPATION IN ACTIVITIES

IN THE CLASSROOM 25%

GROUP OR INDIVIDUAL WORK 15%

REFERENCES

Basic

SERRA SALVADOR, V; GINER INCHAUSTI, B; VILAR SANCHIS, E: “ACCOUNTING INFORMATION SYSTEMS (AN INTRODUCTION TO ACCOUNTING). VALENCIA TIRANC LO BLANC 1994

JOSE RIVERO ROMERO, MARIA DEL ROSARIO RIVERO MENENDEZ

Financial accounting

Published by Edisofer, SL, 2015


 

POVE OF THE FIELD MORENO. 2019

FINANCIAL ACCOUNTING: REGULATIONS AND VALUATION RULES

Editorial Sanz y Torres.

 

Complementary

CAÑIBANO CALVO, L “ACCOUNTING. ACCOUNTING ANALYSIS OF ECONOMIC REALITY ”. Madrid 1994

MONTESINOS JULVE, VICENTE ”FUNDAMENTALS OF FINANCIAL ACCOUNTING. PYRAMID 2017.

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

GENERAL ACCOUNTING PLAN FOR SMALL AND MEDIUM-SIZED COMPANIES (2007): Royal Decree 1515/2007, 16 November.
 

 

OMEÑACA GARCIA, JESÚS

Practical assumptions of financial and corporate accounting: DEUSTO 7ª Updated edition20 June 2017

 

PALOMA DEL CAMPO MORENO. FINANCIAL ACCOUNTING YEARS AND SOLUTIONS - 2020

Ed. SANZ Y TORRES - ISBN 9788417766538