Checking date: 19/05/2022


Course: 2022/2023

Financial Accounting
(13174)
Study: Dual Bachelor in Computer Science and Engineering, and Business Administration (233)


Coordinating teacher: LOPEZ-PUERTAS LAMY, MONICA

Department assigned to the subject: Department of Business Administration

Type: Compulsory
ECTS Credits: 6.0 ECTS

Course:
Semester:




Requirements (Subjects that are assumed to be known)
Introduction to accounting
Objectives
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.
Skills and learning outcomes
Description of contents: programme
Topic 1. Conceptual Framework, Liabilities, Loss contingencies and Employment costs. Topic 2. Inventory. Topic 3. Revenue recognition Topic 4. Receivables. bill discounting and factoring. Topic 5. Tangible assets. Topic 6. Swaps and Official Capital Grants Topic 7. Intangible assets. Topic 8. Financial instruments. Topic 9. Equity Topic 10. 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. 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
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
  • Real Decreto 1/2021 de modificación del Plan General de Contabilidad. Real Decreto 1/2021 de modificación del Plan General de Contabilidad. boe. 2021
Recursos electrónicosElectronic Resources *
Additional Bibliography
  • Ángel Alonso Pérez y Raquel Pousa Soto. 2000 Soluciones Contables PGC . wolterskluwer. 2016
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The course syllabus may change due academic events or other reasons.