General information

Subject type: Mandatory

Coordinator: Monica Juliana Oviedo León

Trimester: Second term

Credits: 6

Teaching staff: 

Jose Ramon Marino Castro

Teaching languages

Some exercises and notes may be in Catalan.



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


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


  • E6_Analyze business contexts, identify markets and customers and establish marketing strategies using advanced and innovative techniques


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



This subject deepens the knowledge acquired in the previous subject of Introduction to Accounting, with the application of the General Accounting Plan in force.

Learning outcomes

  • Equity operations of the company and their accounting reflection in accordance with legal regulations. Development of the accounting procedures that occur in the accounting year: depreciation, impairments, warehouse management control, etc ..
  • Tax structure in Spain. Transactions relating to the settlement of corporation tax and adjustments and corrections to accounting regulations. Tax settlement regulations. Settlement of the main operations in the value added tax: internal operations, non-subject operations, exempt operations, intra-community deliveries, intra-community acquisition, imports and exports.

Working methodology

Theoretical sessions

MD1. Master class:  Expository class sessions based on the teacher's explanation attended by all students enrolled in the subject

autonomous learning

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

MD11. Non-face-to-face tutorials : for which the student will have telematic resources such as e-mail and ESCSET intranet resources.


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.





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 corrections of tangible and intangible fixed assets. Use value and others. Financial investments.

Topic 3

Stocks: and Expenses. Concept and content. Valuation rules. Valuation corrections.
Topic 4 Treasury and other financial accounts. Foreign currency transactions.
Topic 5 Treasury and other financial accounts: Archiving and conciliation. banking.
Topic 6 Short-term debts. Loans and receivables. Investments held to maturity.
Topic 7 External financing. Liabilities held for trading. Other financial liabilities. Accounting hedges.
Topic 8 Provisions and Contingencies and subsequent events. Analysis of the various items.
Topic 9 The accruals. Deferred and anticipated expenses. Invoices pending receipt or formalization.
Topic 10 Accounting statements. Losses and Gains. The Balance Sheet. The Memory. The statement of cash flows. The state 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 exams represent 60% of the mark, the remaining 40% will be formed from the work carried out in the collective activities in class and from the performance of the individual or group tasks. The defense in public, the explanation in front of the classmates of the doubts and questions formulated and the resolution of the opposite difficulties will be valued. To pass the subject the final average must be superior or equal to 5 out of 10.

A minimum grade of 3,5 out of 10 on the final exam will be required for you to average with the continuous assessment.


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 grade of the continuous assessment (40% assignments) is still valid as well as the minimum mark of the exam.

Summary of evaluation weights:



Participation in activities proposed in the classroom


Individual and / or group work


A student who has not applied for the first call CANNOT apply for recovery.



OMEÑACA GARCÍA, Jesús. Practical assumptions of financial and company accounting: 7th updated edition. Ediciones Deusto, Barcelona, ​​2017.

CAMPO MORENO, Paloma del. Financial accounting. Registration and valuation rules. 1ª Edition. Editorial Sanz y Torres, Madrid, 2019.

GARCÍA CASTELLVI, Antonio; GONZALEZ NAVARRO, Ana María; ASTORGA SANCHEZ, Juan Antonio. Financial Accounting. Editorial Ariel, 2011.

HERRADOR, Teresa Carmen. Intermediate Accounting. Alcaide Ediciones Académicas, 2016.


CAMPO MORENO, Paloma del. Financial accounting. Exercises and solutions 1ª Editing. Editorial Sanz y Torres, Madrid, 2020.

MARIÑO CASTRO, José Ramón. "The new regulation of leases in the New Plan and in IAS 17. A practical approach (II)". ACCOUNTING TECHNIQUE Nº 713. November 2008. CISS, WOLTERS KLUMER GROUP.

FERNÁNDEZ GONZÁLEZ, Fernando, "General accounting plan 125 practical assumptions: RD1514-2007, RD 1515-2007", Madrid Francis Lefebvre, 2008.