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COMPETENCIES THAT THE STUDENT ACQUIRES WITH THIS COURSE Acquire knowledge that provides a solid theoretical basis in financial accounting, promoting originality in the development and/or application of accounting ideas. Apply the knowledge acquired in the resolution of accounting problems in unfamiliar or multidisciplinary environments. Integrate accounting knowledge and face the complexity of making critical judgments. Communicate accounting conclusions, as well as the technical and regulatory arguments that support them, to specialized and non-specialized audiences in a clear and unambiguous manner. Develop autonomous learning skills that allow students to continue their accounting education in a self-directed manner. Acquire knowledge of the essential principles of accounting law and the regulatory framework governing financial accounting in Spain. Ability to identify, interpret, apply and critically analyze legal and technical texts related to accounting (PGC, international standards, accounting doctrine). Solve practical accounting problems through the recording and analysis of economic operations. Consolidate skills that allow the student to approach the study of more advanced accounting subjects in the future. Justify the accounting planning of complex economic operations in accordance with the accounting regulatory framework. Obtain and manage economic-financial information through specialized databases and other telematic tools. Understand and correctly apply the complete accounting cycle, from the initial registration to the formulation of financial statements. Analyze and interpret accounting information derived from the balance sheet, the profit and loss account and other financial statements. Interrelate and solve practical problems by applying in an integrated manner the knowledge acquired in the different modules of the course. LEARNING OUTCOMES ACQUIRED BY THE STUDENT Ability to design, execute and justify the complete accounting cycle, including the accounting of assets, liabilities, income and expenses according to PGC. Ability to interpret financial statements (balance sheet, profit and loss account) and make informed judgments about the economic and financial situation of an entity. Ability to apply in a practical way the knowledge acquired through the resolution of accounting assumptions related to real or simulated operations. Detailed knowledge of the accounting treatment of fixed assets, current assets, equity and liabilities. Understanding of the impact of business operations on accounting and financial reporting. Ability to communicate in a clear and structured manner accounting records and their interpretation. Development of autonomy in accounting analysis through previous work on practical cases and their subsequent joint resolution in the classroom.

1. The legal regime of accounting: accounting harmonization and its transposition. 2. Accounting accounting duties in the mercantile legislation. 3. The Annual Accounts in the Spanish legal system: the Balance Sheet. Balance Sheet. The Profit and Loss Account. The Statement of Changes in Equity. The Statement of Changes in Equity. The Statement of Cash Flows and the Annual Report or Annex. The management report. Models of Annual Accounts. The conceptual framework and accounting principles 5. Valuation and Recording Standards. and Recording Standards.

Taking into account that students, in their undergraduate training as well as in the common module of the curriculum, have acquired a solid theoretical background, in the specialization credits it will be possible to dispense to a greater extent with the traditional master class, articulating the teaching in each subject on the basis of practical cases, for whose resolution specific materials will be provided beforehand. This will allow students to face real practical problems in the different areas of specialization, since it will be necessary to revisit the theoretical contents, as the cases presented must be complemented by a thorough study of each particular discipline by the students, so that they can pass the various subjects in accordance with the evaluation criteria described below. For each of the elective subjects of 3 ECTS, up to 15 ECTS, the workload is as follows: hours of theory, 20 hours; practical hours, 10 hours; hours of student work and other activities, 45 hours. For each subject, students will be provided with a compendium of case studies at the beginning of the course, which must be solved according to a detailed schedule. Each lesson will be accompanied by specific readings (doctrinal documents, jurisprudence or administrative resolutions), without prejudice to a brief theoretical introduction by the professor at the beginning of each session, in order to locate the fundamental problems and place them within the unit of content in each case.