Checking date: 09/05/2022

Course: 2022/2023

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


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.
Skills and learning outcomes
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
Learning activities and methodology
Each topic or sub topic is presented by the professor in a theory session. After the theory session the students have to study the materials, do complementary readings and work on the relevant problem sets. This course will use two main learning activities: problem resolution, that aims to fix and apply theoretical contents and cases where students will present and discuss their proposed solutions. The course material for each topic (slides that will be used in theory sessions and problem sets to be solved in practice sessions) is provided in advance through the intranet in Aula Global 2. Each teacher has scheduled weekly office hours that the students can use to obtain extra help.
Assessment System
  • % end-of-term-examination 60
  • % of continuous assessment (assigments, laboratory, practicals...) 40
Calendar of Continuous assessment
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.