General information

Subject type: Basic

Coordinator: Monica Juliana Oviedo León

Trimester: First term

Credits: 6

Teaching staff: 

Josep Patau Brunet

Teaching languages

In the teaching group in Catalan

Material: Catalan 20% - Spanish 80%


Check the schedules of the different groups to know the language of teaching 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 to be able to understand and assimilate the process of elaboration of the accounting statements and the meaning of the financial statements prepared as a result of the activity of an organization.

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

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

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.

Learning outcomes

  • Apply and analyze accounting regulations, as well as the general principles of general accounting.
  • Design an accounting cycle and prepare the Balance Sheet and Profit and Loss Understanding the operation of the double item.
  • Design the most common economic transactions by accounting for them.

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.

MD4. Video capsules: Resource in video format, which includes contents or demonstrations of the thematic axes of the subjects. These capsules are integrated into the structure of the subject and serve students to review as many times as necessary the ideas or proposals that the teacher needs to highlight from their classes.



Guided learning

MD7. Case study: Dynamics based on the study of a case, which serves to contextualize the student in a specific situation, the teacher can propose different activities, both individually and in groups, among their students.



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-contact tutorials: for which the student will have telematic resources such as e-mail and ESCSET intranet resources.

The methodology consists of achieving the involvement of students voluntarily in the joint process of discussion and development of the problems of the course, their participation becomes essential to improve in the learning process.



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.


Item 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.


Item 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.


Item 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.


Item 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.


Item 6. 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

Theoretical master classes will be combined with practical examples. Face-to-face practical classes as a team by students and independent work to be developed individually or collectively in a non-contact way. To this end, exercises are distributed where the difficulties appear to the students and they are the ones who have to solve them and explain them to their classmates, this process is led by the teacher. This way of working with the use of the recommended bibliography will allow to acquire the competences and abilities necessary to fulfill the marked objective.

Evaluation system

Evaluation system:

Individual work (partial)


Final Exam


The exam at the end of the term represents 70% of the mark (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. It is necessary to take a minimum grade of 4 out of 10 in each part (practical and theoretical) to be entitled to an average grade, in case any part or both do not pass this 4 out of 10 will not pass the exam.

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

In recovery, only the final test can be taken, which will calculate 70% of the final grade, as the mark of the partial will be kept. In the recovery the students will have to take a minimum mark of 4 out of 10 in each part (practical and theoretical) to have the right to make an average mark, in case any part or both do not exceed this 4 out of 10. 'exam.

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