Accounting (2225.YR.001430.3)
General information
Type: |
BAS |
Curs: |
2 |
Period: |
S semester |
ECTS Credits: |
6 ECTS |
Teaching Staff:
| Group |
Teacher |
Department |
Language |
| Year 2 |
Montserrat Díaz Almazan |
Economía, Finanzas y Contabilidad |
ENG |
Workload distribution
Workload distribution
In class study: 40
Independent study: 80
2 hours of indepent study per 1 hour of in class attendance
Course Learning Objectives
1. Evaluate and understand the usefulness of accounting for other areas of a company as well as externally
2. Understand how accounting works and know the basic principles and criteria it is based on.
3. Understand the meaning of individual financial statements and how they are affected by the simple accounting events that occur in a company.
4. Prepare financial statements based on accounting events.
5. Understanding what accrual accounting means and learning about its application.
6. Understand how to read the financial statements and the meaning of the key financial ratios.
CONTENT
1. Basic Concepts Introduction to the accounting function. Current legislation. Annual accounts. Key elements: Equity; balance sheet; assets and liabilities; net equity; equity components; accounting events; accounting equivalents; income/expenses/profits. Profit and loss account. General Accounting Plan. Accounting principles. Groups. Accounts. Creating financial statements: Books. Adjustments and closure. Full fiscal year.
|
2. Current assets and liabilities (non financial) Inventory purchases/sales and variations. Debtors and creditors. Trade bills. Valuation standards. Operating income and expenses. |
3. Non current assets and liabilities (non financial) Tangible fixed assets: Depreciation and amortization. Valuation standards.
Intangible assets: Depreciation and amortization. Valuation standards.
|
4. Introduction to accrual Accounting Basis of accrual accounting. |
5. Introduction to financial analysis Basis of financial analysis
Ratio Analysis |
ASSESSMENT
ASSESSMENT BREAKDOWN
| Description |
% |
| Class participation |
10 |
| Tests |
30 |
| Group assignment |
10 |
| Final exam |
50 |
Assessment criteria
Active participation 10%
Tests 30%
Group work 10%
Exam 50%
This guide will be subject to any required change to adapt it to the reality that may arise for future restrictions in the education framework set by the competent authorities.
According to ESADE internal regulation for the Law Faculty, the students must attend a minimum of 80% of the sessions to grant access to the first take exam. The minimum assistance to have the right to the re-take exam is a 50%.
To pass the course, the minimum overall mark on the final exam is a 4/10; additionally, the minimun final mark to pass the course is a 5/10
Bibliography
Financial accounting: an international introduction / David Alexander, Christopher Nobes. Publicación Harlow: Financial Times: Prentice Hall, cop. 2007.
Contabilidad básica. Lizcano Alvarez, Jesús. Barcelona : Gestión 2000, cop. 2004
Timetable and sections
| Group |
Teacher |
Department |
| Year 2 |
Montserrat Díaz Almazan |
Economía, Finanzas y Contabilidad |
Timetable Year 2
From 2022/9/6 to 2022/11/24:
Each Thursday from 17:15 to 19:15.
Each Tuesday from 17:00 to 19:00. (Except: 2022/11/1, 2022/11/8, 2022/11/15 and 2022/11/22)
From 2022/11/7 to 2022/11/22:
Each Monday from 13:45 to 14:45. (Except: 2022/11/14 and 2022/11/21)
Each Tuesday from 17:00 to 19:00.
From 2022/12/16 to 2022/12/19:
Each Monday from 14:15 to 17:30.
Each Friday from 17:30 to 19:30.
Each Monday from 17:30 to 18:15.
Tuesday2023/2/7:
From 14:15 to 17:30.
From 17:30 to 18:15.
