Checking date: 08/07/2020

Course: 2020/2021

Study: Master in Business and Finance (69)

Coordinating teacher: MACIAS DORISSA, MARTA PILAR

Department assigned to the subject: Department of Business Administration

Type: Electives
ECTS Credits: 5.0 ECTS


Competences and skills that will be acquired and learning results.
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 and the academic weekly planning may change due academic events or other reasons.