Contabilidad y Análisis Financiero II (BBA30001)

General information

Type:	OB	Curs:	1	Period:	S semester
ECTS Credits:	4 ECTS

Teaching Staff:

Group	Teacher	Department	Language
Sec: A	Soledad Moya Gutierrez	Economía, Finanzas y Contabilidad	CAT

Group	Teacher	Department	Language
Sec: B	Soledad Moya Gutierrez	Economía, Finanzas y Contabilidad	ESP

Group	Teacher	Department	Language
Sec: C	Soledad Moya Gutierrez	Economía, Finanzas y Contabilidad	CAT

To take this course, students must have completed the Accounting and Financial Analysis I course.

Lectures: 18 hours
Participatory sessions: 18 hours
Independent study: 64 hours

The Accounting and Financial Analysis II course consolidates and develops students' knowledge regarding company's financial statements. The course is based on the foundations taught in Accounting and Financial Analysis I, including knowledge of a company's economic-financial reality. It explores in greater depth the complexity of the situations that arise and affect a company's financial statements, and places particular emphasis on product assessment and cost calculation. By the end of the course students will have the foundation needed to understand any situation affecting a company's financial statements and how such situations can be reflected in them.

Upon completing this course students, should be able to:

- Understand the accounting principles and regulations currently in place and how they work.
- Understand the meaning of financial statements and how they're affected by the accounting events within the company.
- Apply the necessary rigour when registering accounting events.
- Prepare financial statements based on their knowledge of accounting principles and regulations.
- Develop the criteria necessary to distinguish relevant data from irrelevant information.

3. Taking decisions / making judgments

2. Application of knowledge to achieve results

1. Knowledge acquisition, comprehension and structuring

1. Stock valuation and its integration in financial statements

2. Financial assets and liabilities

3. Subsidies/grants. Exchange rate.

4. Net assets. Statement of changes in net assets.

ASSESSMENT BREAKDOWN

Nuevo Plan General de Contabilidad. Real Decreto 1514/2007 de 16 de noviembre (2008). Madrid: Ed. Paraninfo, Cengage Learning. ISBN: 978-84-283-3021-3

Pla General de Comptabilitat : text complet / correcció tècnica realitzada per Eusebi Carnicero Manrique ; ACCID Publicación Barcelona : Associacio Catalana de Comptabilitat i Direcció, 2007

Contabilidad básica. Lizcano Alvarez, Jesús. Barcelona : Gestión 2000, cop. 2004

Financial accounting: an international introduction / David Alexander, Christopher Nobes. Publicación Harlow: Financial Times: Prentice Hall, cop. 2007.

Drury, Colin (2006) Cost and management accounting : an introduction, London : Thomson Learning.

Group	Teacher	Department
Sec: A	Soledad Moya Gutierrez	Economía, Finanzas y Contabilidad

Group	Teacher	Department
Sec: B	Soledad Moya Gutierrez	Economía, Finanzas y Contabilidad

Group	Teacher	Department
Sec: C	Soledad Moya Gutierrez	Economía, Finanzas y Contabilidad