TecnoCampus Foundation
eCampus
University Business
eCampus

What are you looking for?

General information

Subject type: Basic

Coordinator: Monica Juliana Oviedo León

Trimester: Second term

Credits: 6

Teaching staff: 

Jose Ramon Mariño Castro

Skills

Basic skills

  • CB1. That students have demonstrated knowledge and understanding in a field of study that is based on general secondary education, and is usually found at a level that, while supported by advanced textbooks, also includes some aspects. involving knowledge from the forefront of their field of study.

  • CB2. That students know how to apply their knowledge to their work or vocation in a professional way and possess the skills that are usually demonstrated through the elaboration and defense of arguments and the resolution of problems within their area of ​​study. .

  • CB5. That students have developed those learning skills necessary to undertake further studies with a high degree of autonomy.

Specific skills

  • CE1. Recognize the environment in which the organization operates, the operation of the company and its functional areas and the instruments of analysis.

  • CE15. Gather and interpret meaningful data to make judgments that include reflection on relevant business issues and be able to prepare a document that allows for the transmission of information or an innovative business proposal.

General competencies

  • CG1. Be able to work in a team, actively participate in tasks and negotiate in the face of dissenting opinions until reaching consensus positions, thus acquiring the ability to learn together with other team members and create new knowledge.

Transversal competences

  • CT5. Develop tasks applying the knowledge acquired with flexibility and creativity and adapting them to new contexts and situations.

Description

Theoretical bases of the processes that take part in the accounting cycle of the company. Operations that have an impact on the company's assets of those that have an impact on the annual accounting result. Preparation of mandatory accounting books for a company. Preparation, analysis and understanding of the main annual accounts to be prepared in a company.

Learning outcomes

Know how to evaluate the economic performance of the company

Working methodology

Theoretical sessions
MD1.Master class: Expository class sessions based on the teacher's explanation attended by all students enrolled in the subject
MD3. Presentations: Multimedia formats that support face-to-face classes

Guided learning
MD5. Seminars: Face-to-face format in small work groups (between 14 and 40). These are sessions linked to the face-to-face sessions of the subject that allow to offer a practical perspective of the subject and in which the participation of the student is key.

Autonomous learning
MD9. Solving exercises and problems: Non-contact activity dedicated to solving practical exercises based on the data provided by the teacher
 

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 to the study of accounting.

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

Topic 2. 

  • Intangible and tangible fixed assets. Depreciation and Impairment.

    Fixed assets: concept and classes. Tangible fixed assets: concept and classes; recognition and appreciation; assessment after initial recognition; value corrections; alienations and casualties. Intangible fixed assets: concept and classes; recognition and appreciation; value corrections; alienations and casualties.

    Depreciation: concept; technical, economic and financial significance; variables to be considered in the calculation of depreciation; depreciation systems and depreciation bases.

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

Topic 3. 

  • Current Assets and Liabilities.

    Collection rights: concept and classes, valuation and impairment. Treasury: concept and objectives. Payment obligations: concept and classes, valuation, payroll treatment. Introduction to Value Added Tax. VAT Repercussed. VAT Supported. Accounting. Accounting regularization.

Topic 4.

  • Basic financing.

    Company financing: financial balance; own resources and other people's resources. Own resources: Capital and Reserves: concept and classes; Long-term external 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. 

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

Topic 7. 

  • Accounting cycle. Annual accounts.

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

 

Learning activities

AF1. Theoretical sessions
AF3. Work in group
AF4. Individual work
AF5. Personal study

Evaluation system

  • 60% SE4. Final exam
  • 40% SE1. Classroom activities + SE2. Individual and / or group work. The partial exams done will be valued preferentially 

REFERENCES

Basic

SERRA SALVADOR, V; GINER INCHAUSTI, B; VILAR SANCHIS, I: “ACCOUNTING INFORMATION SYSTEMS (AN INTRODUCTION TO ACCOUNTING). Valencia Tiranc the white 1994.

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.
 

JOSE RIVERO ROMERO, MARIA DEL ROSARIO RIVERO MENENDEZ

Financial accounting

Published by Edisofer, SL, 2015


 

Complementary

RIVERO, J “FINANCIAL ACCOUNTING” MADRID EDITORIAL TRIVIUM. Madrid 1.994

CAÑIBANO CALVO, L “ACCOUNTING. ACCOUNTING ANALYSIS OF ECONOMIC REALITY. ”(7th Edic) Editorial Pirámide Madrid 2001.

URIAS VALIENTE, J. “INTRODUCTION TO ACCOUNTING” MADRID. PYRAMID 1997