Checking date: 03/05/2023

Course: 2023/2024

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

Coordinating teacher: TOLDRA SIMATS, ANNA

Department assigned to the subject: Business Administration Department

Type: Compulsory
ECTS Credits: 3.0 ECTS


Requirements (Subjects that are assumed to be known)
Some basic knowledge of accounting techniques and financial statements is required.
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
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.