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Contabilidad Financiera Avanzada (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

Previous Knowledge

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

Workload distribution

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

COURSE CONTRIBUTION TO PROGRAM

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.

Course Learning Objectives

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.

Competences

3. Taking decisions / making judgments
2. Application of knowledge to achieve results
1. Knowledge acquisition, comprehension and structuring

CONTENT

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.

Relation between Activities and Contents

1 2 3 4
Class participation        
Mid-term exam        
Group assignments        
Final exam        

Methodology

ASSESSMENT

ASSESSMENT BREAKDOWN

Description %
Class participation 10
Mid-term exam 30
Group assignments 10
Final exam 50

Assessment criteria

The final mark for the course consists the following weighted components:
Class participation: 10%
Group assignments: 10%
Mid-term exam: 30%
Final exam: 50%

Bibliography


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.

Timetable and sections

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

Timetable Sec: A

From 2018/2/5 to 2018/3/8:
Each Monday from 9:30 to 11:00.
Monday and Thursday from 8:00 to 9:30. (Except: 2018/2/8, 2018/2/15, 2018/2/22 and 2018/3/1)

From 2018/3/8 to 2018/3/19:
Monday and Thursday from 9:30 to 11:00. (Except: 2018/3/12 and 2018/3/15)
Each Monday from 8:00 to 9:30. (Except: 2018/3/12)
Each Thursday from 15:00 to 17:00. (Except: 2018/3/8)

From 2018/4/9 to 2018/4/30:
Monday and Thursday from 9:30 to 11:00. (Except: 2018/4/12 and 2018/4/19)
Monday and Thursday from 8:00 to 9:30. (Except: 2018/4/12 and 2018/4/19)

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

Timetable Sec: B

From 2018/2/5 to 2018/3/8:
Each Monday from 17:00 to 18:30.
Each Thursday from 14:00 to 15:30. (Except: 2018/2/8, 2018/2/15, 2018/2/22 and 2018/3/1)
Each Monday from 18:30 to 20:00.

From 2018/3/8 to 2018/3/19:
Each Monday from 17:00 to 18:30. (Except: 2018/3/12)
Each Thursday from 15:30 to 17:00. (Except: 2018/3/15)
Each Monday from 18:30 to 20:00. (Except: 2018/3/12)
Each Thursday from 15:00 to 17:00. (Except: 2018/3/8)

From 2018/4/9 to 2018/4/30:
Each Monday from 17:00 to 18:30.
Each Thursday from 15:30 to 17:00. (Except: 2018/4/12 and 2018/4/19)
Each Monday from 18:30 to 20:00.
Each Thursday from 14:00 to 15:30. (Except: 2018/4/12 and 2018/4/19)

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

Timetable Sec: C

From 2018/2/5 to 2018/3/8:
Each Monday from 15:30 to 17:00.
Each Thursday from 17:00 to 18:30. (Except: 2018/2/8, 2018/2/15, 2018/2/22 and 2018/3/1)
Each Monday from 14:00 to 15:30.

From 2018/3/8 to 2018/3/19:
Each Monday from 15:30 to 17:00. (Except: 2018/3/12)
Each Monday from 14:00 to 15:30. (Except: 2018/3/12)
Each Thursday from 18:30 to 20:00. (Except: 2018/3/15)
Each Thursday from 15:00 to 17:00. (Except: 2018/3/8)

From 2018/4/9 to 2018/4/30:
Each Monday from 15:30 to 17:00.
Each Thursday from 17:00 to 18:30. (Except: 2018/4/12 and 2018/4/19)
Each Monday from 14:00 to 15:30.
Each Thursday from 18:30 to 20:00. (Except: 2018/4/12 and 2018/4/19)