Checking date: 16/04/2024


Course: 2024/2025

Principles of Accounting
(18928)
Master In Business Administration - MBA (Plan: 466 - Estudio: 301)
EPE


Coordinating teacher: TOLDRA SIMATS, ANNA

Department assigned to the subject: Business Administration Department

Type: Compulsory
ECTS Credits: 3.0 ECTS

Course:
Semester:




Requirements (Subjects that are assumed to be known)
Some basic knowledge of accounting techniques and financial statements is required.
Objectives
After this course you should be able to: 1. Be comfortable looking through the financial statements and annual report 2. use financial statements to assess a company¿s performance 3. Write and present financial reports of professional quality 4. Make strategic decisions using financial statements with a consideration of professional ethics
Skills and learning outcomes
Description of contents: programme
Session 1: Basic elements of financial accounting Session 2: Sales Recognition Session 3: Inventory Session 4: Non-current assets Session 5: Financial Investments Session 6: Business Combinations Session 7: Liabilities and Equity Session 8 : Cashflow Statements Session 9: Analysis of Financial Statements Session 10: Presentations
Learning activities and methodology
Lectures Problem-Based Learning - Cases Teamwork 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 overrely 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.
Assessment System
  • % end-of-term-examination 50
  • % of continuous assessment (assigments, laboratory, practicals...) 50

Calendar of Continuous assessment


Basic Bibliography
  • Harrison, Horngren, Thomas, and Suwardy. Financial Accounting: International Financial Reporting Standards. Global Edition. 9th edition. 2015
Additional Bibliography
  • Palepu, Healy, and Peek. Business Analysis and Valuation . 4th edition. 2016
  • William R. Scott. Financial Accounting Theories. 7th edition. 2015
Detailed subject contents or complementary information about assessment system of B.T.

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