Checking date: 06/05/2022


Course: 2022/2023

Financial accounting
(19410)
Study: Bachelor in Management and Technology (351)


Coordinating teacher: GUILLAMON SAORIN, ENCARNACION

Department assigned to the subject: Department of Business Administration

Type: Electives
ECTS Credits: 6.0 ECTS

Course:
Semester:




Skills and learning outcomes
Description of contents: programme
Chapter 1. Conceptual Framework. Recognizing criteria and valuation methods 1. The Accounting Principles 2. Conceptual Framework · Objectives of financial information · Characteristics of financial information · Components of Financial Statements · Definition, recognition and valuation 3. Spanish Accounting Regulation Chapter 2. Inventory and Revenues Recognition 1.Definition of inventory 2.Inventory initial and subsequent measurement. Periodic system 3.Inventory initial and subsequent valuation 4.Definition and valuation of revenues 5.Criteria to recognise Revenues -General rules -Particular rules 6.Sales returns and guaranties 7.VAT recording Chapter 3. Receivables 1.Financial instruments -Financial assets (introduction) 2.Trade receivables: Credit sales 3.Long ¿term receivables 4.Receivable valuation -Initial valuation -Final valuation 5.Receivable foreign currency 6.Transfer of receivables Chapter 4. Fixed assets 1.The concept of fixed asset 2.Accounting for fixed assets: -Initial recognition -Changes in value of the asset during working life -Depreciation -Impairments -Maintenance and improvements -Government grants -Fixed asset retirements 3.Exchanging plant assets 4.Investment properties 5.Assets hold for selling Chapter 5. Intangibles. 1.Definition of intangible assets 2.Types of intangible assets 3.Criteria to recognise intangible assets in the Balance Sheet -Research and Development -Goodwill Chapter 6. Shareholders equity 1.Definition of Shareholders¿ equity 2.Capital ¿Issuance of shares -The write-down of capital -Repurchase of own shares. Treasury shares 3.Distribution of profits 4.Dividends
Learning activities and methodology
THEORETICAL PRACTICAL CLASSES. These classes present the essential knowledge and concepts students must acquire. Student receive course notes and will have basic reference texts to facilitate following the classes and carrying out follow up work. Students partake in exercises to resolve practical problems and participate in workshops and an evaluation tests, all geared towards acquiring the necessary capabilities. Subjects with 6 ECTS are 48 hours as a general rule/ 100% classroom instruction. TUTORING SESSIONS. Individualized attendance (individual tutoring) or in-group (group tutoring) for students with a teacher. Subjects with 6 credits have 4 hours of tutoring/ 100% on site attendance. STUDENT INDIVIDUAL WORK OR GROUP WORK. Subjects with 6 credits have 98 hours/0% on-site.
Assessment System
  • % end-of-term-examination 60
  • % of continuous assessment (assigments, laboratory, practicals...) 40

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