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Type: |
OB | Curs: |
1 | Period: |
S semester |
ECTS Credits: |
2 ECTS |
Group | Teacher | Department | Language |
---|---|---|---|
Sec: A | Josep Bisbe Viñas | Economía, Finanzas y Contabilidad | ENG |
Group | Teacher | Department | Language |
---|---|---|---|
Sec: B | Santiago Simón del Burgo | Economía, Finanzas y Contabilidad | ENG |
Sec: B | Josep Bisbe Viñas | Economía, Finanzas y Contabilidad | ENG |
Group | Teacher | Department | Language |
---|---|---|---|
Sec: C | Santiago Simón del Burgo | Economía, Finanzas y Contabilidad | ENG |
Sec: C | Josep Bisbe Viñas | Economía, Finanzas y Contabilidad | ENG |
1. Unit 1. Long-lived assets and depreciationCategories of fixed or long-lived assets. Tangible and intangible fixed assets. Depreciationand amortization: concept, meaning and misunderstandings. Depreciation methods. Disposal of fixed assets. Revaluation of assets. Impairment of assets. Readings: Stolowy, H., Lebas, M. and Ding, Y. (2010). Financial Accounting and Reporting: A Global Perspective (3rd ed.). pp. 265-328 Sutton (2004). Corporate Financial Reporting, pp. 203-224. Exercises: 1.1., 1.2., 1.3. HOMEWORK #1 due Oct 14th |
2. Unit 2. Revenues and Accounts ReceivableRevenue recognition. Measurement of revenues. Taxes on sales. Discounts and returns ofsales. Accounts receivable and bad debts. Readings: Stolowy, H., Lebas, M. and Ding, Y. (2010). Financial Accounting and Reporting: A Global Perspective (3rd ed.). pp. 224-231 & 379-392. Case Study: Biovail Exercises: 2.1., 2.2., 2.3. HOMEWORK #2 due Oct 21st |
3. Unit 3. Inventories and Cost of Goods Sold.Merchandising vs. manufacturing inventories. Gross margin, cost of goods (COG) andinventories. The impact of recognition and measurement of inventories on COG. Perpetual and periodic inventory systems. Recording and measuring purchases. Accounting for VAT. Discounts and returns of purchases. Inventory valuation methods: FIFO, LIFO and WAC. Readings: Stolowy, H., Lebas, M. and Ding, Y. (2010). Financial Accounting and Reporting: A Global Perspective (3rd ed.). pp. 338-359. Pratt (2008). Financial Accounting in an Economic Context, pp. 274 - 296. Exercises: 3.1., 3.2., 3.3. HOMEWORK #3 due Nov 4th |
4. Unit 4. Owners' equityReporting and analyzing owner financing. Accounting for contributed capital; includingstock sales, stock repurchases, and stock compensation plans. Accounting for earned capital; including cash dividends, stock dividends, and comprehensive income. Readings: Stolowy, H., Lebas, M. and Ding, Y. (2010). Financial Accounting and Reporting: A Global Perspective (3rd ed.). pp. 405-441. Case Study: Jimmy Fu and Moog, Inc.: Understanding Shareholders' Equity Exercises: 4.1, 4.2, 4.3 HOMEWORK #4 due Nov 11th |
5. Unit 5. Business combinations and consolidated financial statements.Reporting and analyzing intercorporate investments. Accounting for equity investmentsand consolidations. Acquisition method mechanics. Financial analysis of business combinations. Readings: Stolowy, H., Lebas, M. and Ding, Y. (2010). Financial Accounting and Reporting: A Global Perspective (3rd ed.). pp. 503-533.. Case Study: The Talbot's Inc., and Subsidiaries: Accounting for Business Combinations Exercises: 5.1; 5.2 |
Description | % |
---|---|
Individual-based | 50 |
Group-based | 40 |
Class participation | 10 |
Group | Teacher | Department |
---|---|---|
Sec: A | Josep Bisbe Viñas | Economía, Finanzas y Contabilidad |
Group | Teacher | Department |
---|---|---|
Sec: B | Santiago Simón del Burgo | Economía, Finanzas y Contabilidad |
Sec: B | Josep Bisbe Viñas | Economía, Finanzas y Contabilidad |
Group | Teacher | Department |
---|---|---|
Sec: C | Santiago Simón del Burgo | Economía, Finanzas y Contabilidad |
Sec: C | Josep Bisbe Viñas | Economía, Finanzas y Contabilidad |