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Introduce students to the basic concepts in accounting.

Para qué utilizamos la contabilidad. Contabilidad y la empresa. Transacciones y el ciclo contable. Elementos de la ecuación contable fundamental. Reconocimiento de los cambios en la cuenta de pérdidas y ganancias. Efecto sobre el balance. Relación entre activos, ingresos y gastos. Ajuste de entradas: revisión del ciclo contable.

Lectures and exercises Use of Artificial Intelligence (AI): The use of AI is allowed but not compulsory. Please be aware that, while AI tools can be useful to enhance your access to information and learning, you should try to take advantage of it to enhance your independent research skills, develop your critical thinking, and make your own assessment of the issues researched. Please also be aware of the reduction in the originality of your arguments and the risk of plagiarism that exists when you over rely on AI tools to generate content. Students will be informed if the use of AI is permitted or not in a particular assignment and also how this use should be referenced.