Checking date: 18/05/2019


Course: 2019/2020

Financial Accounting
(13174)
Study: Dual Bachelor in Law and Business Administration (229)


Coordinating teacher: LOPEZ-PUERTAS LAMY, MONICA

Department assigned to the subject: Department of Business Administration

Type: Compulsory
ECTS Credits: 6.0 ECTS

Course:
Semester:




Students are expected to have completed
Introduction to accounting
Competences and skills that will be acquired and learning results. Further information on this link
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 -Work in teams. -Present, discuss, report and defend views effectively. Attitudes: - Compliance with the fundamental ethical principles. - Commitment to continual improvement and lifelong learning.
Description of contents: programme
1. Introduction to valuation and recognition criteria 2. Inventory. 3. Revenue recognition 4. Receivables. Basic issues 5. Receivables. Particular issues 6. Tangible assets. Basic issues 7. Tangible assets. Particular issues 8. Intangible assets. 9. Financial instruments. 10. Liabilities, Loss contingencies and employment costs. 11. Equity 12. Income tax
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
Basic Bibliography
  • Reales Decretos 1514/2007 y 1515/2007, de 16 de noviembre, y adaptación al Real Decreto 1159/2010 y al Real Decreto 602/2016. 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. 2018
  • Antonio Pascual Martínez Alfonso y Gregorio Labatut Serer. Casos prácticos del PGC y PGC Pymes y sus implicaciones fiscales. 5ª edición. wolterskluwer. 2016
  • 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. Pirámides. 2017
  • OMEÑAGA GARCIA, JESÚS. Plan General de Contabilidad y PGC de PYMES comentados: 8ª Edición actualizada. Deusto. 2017
Recursos electrónicosElectronic Resources *
Additional Bibliography
  • Ángel Alonso Pérez y Raquel Pousa Soto. 2000 Soluciones Contables PGC . wolterskluwer. 2016
(*) Access to some electronic resources may be restricted to members of the university community and require validation through Campus Global. If you try to connect from outside of the University you will need to set up a VPN


The course syllabus and the academic weekly planning may change due academic events or other reasons.