Checking date: 21/04/2020


Course: 2019/2020

Accounting
(17172)
Master in Business and Finance (Plan: 362 - Estudio: 69)
EPE


Coordinating teacher: MACIAS DORISSA, MARTA PILAR

Department assigned to the subject: Business Administration Department

Type: Electives
ECTS Credits: 5.0 ECTS

Course:
Semester:




Objectives
The primary objective of the course is to expose students to the main questions in this area. Students will learn the different alternative accounting procedures under IFRS and their impact on the financial statements.
Description of contents: programme
1. Introduction to Accounting. Conceptual Framework 2. Net Income and the Role of Accruals 3. Financial Statement Analysis 4. Accounting for inventories 5. Accounting for Non current assets 6. Accounting for Financial investments 7. Accounting for Liabilities and Equity
Assessment System
  • % end-of-term-examination 60
  • % of continuous assessment (assigments, laboratory, practicals...) 40

Basic Bibliography
  • IASB. International Accounting Standards. IFRS. Several years
  • T. Sutton. Corporate Financial Accounting and Reporting. Prentice Hall. 2004

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