Checking date: 19/04/2022


Course: 2022/2023

Advanced Accounting
(14572)
Master in Taxation (Plan: 389 - Estudio: 348)
EPD


Coordinating teacher: BAEZ MORENO, ANDRES

Department assigned to the subject: Public State Law Department

Type: Additional training
ECTS Credits: 3.0 ECTS

Course:
Semester:




Requirements (Subjects that are assumed to be known)
Students who have studied economics, ADE or business, must complete the course "Basic aspects of tax law and commercial law", in addition to the subject "Advanced accounting". Students who come from Law or double degrees, Law being one of them, must take the subjects "Basic accounting" and "Advanced accounting".
Objectives
LEARNING OUTCOMES THAT THE STUDENT ACQUIRES Typically, the accounting and financial knowledge of students in careers related exclusively to the legal field is often insufficient for in-depth analysis of certain tax figures that require a solid understanding in such areas. For this reason, we believe it is appropriate that the first subjects to be taught in the Master's are subjects related to accounting and finance issues to ensure solid learning that results in a sufficient knowledge base to address the course.
Skills and learning outcomes
Description of contents: programme
Provisions Provisions (practical exercises) Practical Exercise - Accounting Cycle of a Company Recording and Valuation Standard 22 - Changes in accounting criteria, errors and accounting estimates and Practical Exercises Practical Exercise - Accounting Cycle of a company Recording and Valuation Standard 18 - Subsidies and Practical Exercises Practical Exercise - Accounting Cycle of a Company Valuation Standard and Valuation Register 2 - Property, Plant and Equipment Valuation Standard and Valuation Register 2 - Tangible Fixed Assets Valuation Standard and Valuation Register 2 - Property, Plant and Equipment (Practical Exercises) Practical Exercise - Accounting Cycle of a Company Valuation Standard and Recording System 7 - Non-current assets and disposal groups, held for sale Valuation Standard and Register 7 - Non-current assets and disposal groups, held for sale (Practical Exercises) Valuation Standard and Recording 5 and 6 - Intangible Assets and Practical Exercises. Practical Exercise - Accounting cycle of a company. Translated with www.DeepL.com/Translator (free version)
Learning activities and methodology
1. Critical reading of texts recommended by the subject teacher 2. Solving case studies, problems, etc. raised by the teacher individually or in a group 3. Presentation and discussion in class, under the moderation of the teacher, of topics related to the content of the subject, as well as practical cases
Assessment System
  • % end-of-term-examination 40
  • % of continuous assessment (assigments, laboratory, practicals...) 60
Basic Bibliography
  • Mercedes Cervera Oliver, Ángel González García, Javier Romano Aparicio. Contabilidad financiera. CEF. 2021

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