Contabilidad

General information

Type:	BAS	Curs:	2	Period:	S semester
ECTS Credits:	5 ECTS

Teaching Staff:

Group	Teacher	Department	Language
Sec: A	Esther Otal de la Torre	Economía, Finanzas y Contabilidad	ESP

Group	Teacher	Department	Language
Sec: B	Mar Vila Fernández-Santacruz	Economía, Finanzas y Contabilidad	ESP

Group	Teacher	Department	Language
Sec: C	Mar Vila Fernández-Santacruz	Economía, Finanzas y Contabilidad	ESP

Group	Teacher	Department	Language

COURSE CONTRIBUTION TO PROGRAM

This Accounting class serves to introduce students to the economic-financial reality of firms. Throughout the course, we will introduce basic concepts in preparing a company's financial statements based on the study of simple financial events or situations often based on personal reality, the aim being to facilitate their comprehension. Upon successfully completing this course, students will have the foundations on which to later study more complex situations which affect financial statements as well as analyse them and make decisions based on them.

Course Learning Objectives

Upon completing this subject, students should be able to:
- Recognise the reality generated by accounting events
- Evaluate and understand accounting's usefulness for other company areas as well as the firm's relations with the outside world
- Understand how accounting works and be familiar with the basic principles and criteria on which it's based
- Apply the necessary rigour when registering simple accounting events in accordance with current legislation
- Understand simple, individual financial statements and how they¿re affected by simple accounting events
- Prepare simple financial statements based on basic accounting events.

Based on these global objectives, the course also aims to develop specific competencies:
A. Introduce the basic concept of companies' economic and financial reality and learn about some basic management tools.
B. Systematise basic economic-financial concepts and their interrelationship.

3. Taking decisions / making judgments
2. Application of knowledge to achieve results

CONTENT

1. Basic concepts Introduction to Accounting. Currently valid legislation. Annual accounts. Key elements: Assets. Balance sheet. Assets and liability. Net assets. Total assets. Accounting events. Accounting equivalents. Income/expense/profit. Profit and loss account. General Accounting Plan. Accounting principles. Groups. Accounts. Preparing financial statements: books. Legalisation and closure. Full fiscal year.
2. Current assets and liabilities (non financial) Stock/inventory processing. Purchase/sale and variation in stock. Debtors and creditors. Effects on sales. Appraisal norms. Income and operating expenses.
3. Non-current assets and liabilities (non financial) Fixed assets: amortisation, wear and depreciations. Appraisal norms. Intangible assets: amortisation, wear and depreciation. Appraisal norms. Income and operating expenses
4. Financial assets and liabilities

1. Basic concepts

Introduction to Accounting. Currently valid legislation. Annual accounts. Key elements: Assets. Balance sheet. Assets and liability. Net assets. Total assets. Accounting events. Accounting equivalents. Income/expense/profit. Profit and loss account. General Accounting Plan. Accounting principles. Groups. Accounts. Preparing financial statements: books. Legalisation and closure. Full fiscal year.

2. Current assets and liabilities (non financial)

Stock/inventory processing. Purchase/sale and variation in stock. Debtors and creditors. Effects on sales. Appraisal norms. Income and operating expenses.

3. Non-current assets and liabilities (non financial)

Fixed assets: amortisation, wear and depreciations. Appraisal norms. Intangible assets: amortisation, wear and depreciation. Appraisal norms. Income and operating expenses

4. Financial assets and liabilities

Relation between Activities and Contents

	1	2	3	4
Tests
Assignments and active participation
Group project
Final exam

Methodology

To achieve the specific objectives outlined (A. Introduce the basic concept of companies¿ economic and financial reality and learn about some basic management tools and B. Systematise basic economic-financial concepts and their interrelationship), faculty will introduce the concepts through lectures and provide students with the relevant material (notes and readings).

Students are required to complete weekly exercises on which they will receive feedback during the in-class sessions. Short tests will also be given periodically to ensure that students stay up on the material introduced. In addition, students will complete a group project, applying the content taught in class.

Description	%
Tests	30
Assignments and active participation	10
Group project	10
Final exam	50

Assessment criteria

Assessment is based on: individual tests (30%), weekly individual assignments and active class participation in in-class sessions (10%), group project (10%) and the final exam (50%). All this serves to provide students ongoing assessment on the work carried out.

Students who do not:
1. Pass this course in the FIRST-SITTING due to not attending class, not completing the assignments specified or copying these will not be able to RE-SIT THE FINAL and will thus have to re-take the course, duly completing the activities specified by faculty.
2. Have the level of required competencies may move on to the next year so long as they pass this course but they will not be able to complete the final degree project until they achieve the level of competencies required for the programme.

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 : Associació 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.

Timetable and sections

Group	Teacher	Department
Sec: A	Esther Otal de la Torre	Economía, Finanzas y Contabilidad

Timetable Sec: A

From 2018/9/6 to 2018/10/25:
Each Monday from 10:45 to 12:15. (Except: 2018/9/24, 2018/10/1, 2018/10/8, 2018/10/15 and 2018/10/22)
Each Thursday from 9:30 to 11:00.

From 2018/10/1 to 2018/11/22:
Each Monday from 10:45 to 12:15.
Each Thursday from 9:30 to 11:00. (Except: 2018/10/4, 2018/10/11, 2018/10/18, 2018/10/25 and 2018/11/1)

Group	Teacher	Department
Sec: B	Mar Vila Fernández-Santacruz	Economía, Finanzas y Contabilidad

Timetable Sec: B

From 2018/9/5 to 2018/11/21:
Each Monday from 12:30 to 14:00. (Except: 2018/9/24)
Each Wednesday from 10:45 to 12:15.

Group	Teacher	Department
Sec: C	Mar Vila Fernández-Santacruz	Economía, Finanzas y Contabilidad

Timetable Sec: C

From 2018/9/5 to 2018/11/21:
Each Wednesday from 12:30 to 14:00.
Each Monday from 9:00 to 10:30. (Except: 2018/9/24)

Group	Teacher	Department

Contabilidad (GED30000)

General information

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