Checking date: 22/05/2024

Course: 2024/2025

Financial Accounting
Bachelor in Management and Technology (2020 Study Plan) (Plan: 393 - Estudio: 351)


Department assigned to the subject: Business Administration Department

Type: Compulsory
ECTS Credits: 3.0 ECTS


Requirements (Subjects that are assumed to be known)
Introduction to accounting
By the end of the course students should be able to: - Solve any new accounting problem using the knowledge acquired in this and previous courses. - Understand the effect of accounting policies on the figures reported on the financial statements. Skills development: -Initiative and self-learning -The ability to select and assign priorities within restricted resources and to organize work to meet tight deadlines -Present, discuss, report and defend views effectively. Attitudes: - Compliance with the fundamental ethical principles. - Commitment to continual improvement and lifelong learning.
Skills and learning outcomes
Description of contents: programme
Chapter 1. Introduction to valuation and recognition criteria Chapter 2. Inventory. Chapter 3. Revenue recognition Chapter 4. Receivables, discounting note receivables, factoring Chapter 5. Tangible assets. Assets held for sale Chapter 6. Exchange of assets and Government grants Chapter 7. Intangible assets. Chapter 8. Financial instruments. Chapter 9. Equity
Learning activities and methodology
The course is organised in theoretical and practical sessions. Theoretical sessions are designed to provide the basic concepts needed to solve the accounting problems analysed. Practical sessions are used to discuss exercises and practical cases where basic theorical concepts need to be applied. The weekly programme states when theoretical sesions take place and when exercices and practical cases are discussed in the classroom. Students should revise the concepts analysed in every theoretical session and solve the proposed exercises and/or practical cases before they are discussed in the classroom.
Assessment System
  • % end-of-term-examination 60
  • % of continuous assessment (assigments, laboratory, practicals...) 40

Calendar of Continuous assessment

Extraordinary call: regulations
Basic Bibliography
  • Jiménez Cardoso, Sergio M; Arquero Montaño,José Luis; Ruiz Albert, Ignacio. Plan General de Contabilidad ANOTADO: Modificado por el RD 602/2016, de 2 de diciembre, aplicable a los ejercicios iniciados desde el 1 de enero de 2016 ¿ 23 feb 2017-. Pirámide. 2016
  • Plan General de Contabilidad y de PYMES. Reales Decretos 1514/2007 y 1515/2007, de 16 de noviembre, y adaptación al Real Decreto 1159/2010 y al Real Decreto 602/2016. Pirámides. Edición 2017. NA.
  • Stickney, Weil, Schipper, Francis. Financial accounting: An introduction to concepts, methods and uses. Cegange, 13th Edition. 2007
Additional Bibliography
  • OMEÑAGA GARCIA, JESÚS. Plan General de Contabilidad y PGC de PYMES comentados: 8ª Edición actualizada¿ 20 jun 2017. Deusto.

The course syllabus may change due academic events or other reasons.