General information

Subject type: Basic

Coordinator: Monica Juliana Oviedo León

Trimester: First term

Credits: 6

Teaching staff: 

David Carrion Isbert

Teaching languages




Basic skills
  • 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
  • CE3. Identify the qualitative and quantitative tools of analysis and diagnosis for market research.

General competencies
  • CG2. 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
  • CT4. Master computer tools and their main applications for ordinary academic and professional activity.

  • CT5. Develop tasks applying the knowledge acquired with flexibility and creativity and adapting them 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.

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.



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.


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.

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.

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.


Topic 1. Accounting and information systems.

The economic environment and the need for information. Accounting Concept. Users of accounting information. Objectives of accounting information. Accounting information requirements. Accounting division.


Item 2. The balance sheet: economic and financial structure of the company.

The company's assets: variations. Accounting identity: assets and liabilities. Elements of assets and liabilities. The balance sheet as an expression of the patrimonial balance.


Item 3. The accounting method

The accounting method: structure and purposes. Business dynamics: economic facts and accounting facts. The principle of duality. Types of accounting facts. The record of accounting facts. Accounting aggregation: accounting statements. Changes in equity: accounting result. Analytical expression of business dynamics.


Subject 4. Instruments of representation: accounts and books of accounting.

The account as an instrument of accounting representation. Classes of accounts and properties. Material instruments: accounting books. The double entry method.


Item 5. Stocks.

Stock classes. Permanent inventory procedure. Commercial operations. Accounting for warehouse entries and exits. Periodic inventory procedure: basic records. Accounting for purchase and sale transactions. Comparative analysis of permanent and periodic inventory procedures.


Item 6. An approach to the accounting cycle.

Total and periodic result. An approach to the accounting cycle. Accounting valuation of business assets: accounting valuation principles.


Item 7. The periodic result: income and expenses.

Income: concept and classes. Expenses: concept and classes. The periodization. The periodic result: its determination and accounting. The distribution of results. Depreciation of fixed assets.


Subject 8. Accounting of basic transactions of the company.

Accounts receivable and payable for commercial transactions. Immobilized. Permanent financing and financial investments.


Item 9. The accounting cycle.

Concept and phases of the accounting cycle. Opening. Development. Conclusion. Determination of the result of the exercise. Closing accounts. Preparation of financial statements. Different structures of the income statement: in the form of accounts and in the form of a statement.


Item 10. Legal regulations of accounting.

The legal regulation of accounting in Spain: formal aspects of the accounting books: the annual accounts and their deposit. The audit of accounts. The Spanish General Accounting Plan: concept, objective, characteristics, structure, main contents



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:






PRESENTATION OF PRACTICAL CASES                                          


20% will be formed from the partial exam. Another 20% for the presentation of case studies. 

The exam at the end of the term represents 60% of the mark (40% 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 to be entitled to an average grade, in case it does not pass this 4 out of 10 the subject will not be passed and the final grade will be that of the final exam.

In the recovery only the final test will be able to do that will compute 60% of the final qualification, since the note of the partial one and of the practices will be conserved. In the recovery the students will have to take a minimum mark of 4 out of 10 to have the right to make an average mark, in case they do not pass this 4 out of 10 the subject will not be passed and the final mark will be that of the exam. recovery.

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



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

SERRA SALVADOR, V .; GINER INCHAUSTI, B .; VILAR SANCHIS, E .: Accounting systems of financial information (an introduction to Accounting). Editorial Tirant lo Blanc, 2010


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

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

SOLÀ, M .; VILARDELL, I. (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.