| Competences |
| Type A | Code | Competences Specific |
| A3 | Understand accounting as the language of the economic reality of the company | |
| Type B | Code | Competences Transversal |
| B5 | Teamwork, collaboration and sharing of responsibility | |
| Type C | Code | Competences Nuclear |
| C2 | Be advanced users of the information and communication technologies | |
| C4 | Be able to express themselves correctly both orally and in writing in one of the two official languages of the URV |
| Learning outcomes |
| Type A | Code | Learning outcomes |
| A3 |
Understand the essentials of corporate accounting in the current regulatory framework. Understand the specific criteria of financial accounting. Apply the essential aspects of corporate and financial accounting to prevailing business reality. | |
| Type B | Code | Learning outcomes |
| B5 |
Propose ambitious, clearly defined goals to the group. Encourage all members to take part in the management and smooth running of the team. | |
| Type C | Code | Learning outcomes |
| C2 |
Understand the operating system as a hardware manager and the software as a working tool. | |
| C4 |
Produce written texts that are appropriate to the communicative situation |
| Contents |
| Topic | Sub-topic |
| TOPIC 1. NET EQUITY INSTRUMENTS | 1.1 Incorporation of commercial companies. 1.2. Accounting treatment of incorporation and start-up expenses. 1.3 Capital increases 1.4. Capital reductions 1.5. Transactions with treasury stock 1.6. Extinction of companies. |
| TOPIC 2. NET EQUITY AND OTHER LIABILITIES | 2.1. Grants, donations and legacies received 2.2. Adjustments for changes in value 2.3. Provisions for liabilities and charges 2.4. Provisions for trade operations 2.5. Contingencies |
| TOPIC 3. VALUE ADDED TAX ACCOUNTING | 3.1. Intra-Community acquisitions of goods and services. 3.2. Intra-Community deliveries of goods and services 3.3. Imports 3.4. Exports 3.5. Accounting record of purchases and sales under the special cash basis system 3.6. Accounting record of sales to customers under the equivalence surcharge. 3.7. Accounting record of non-deductible VAT purchases |
| TOPIC 4. CORPORATE TAX ACCOUNTING | 4.1. Current tax 4.2. Deferred tax 4.3. Accounting record of deductions and allowances pending application 4.5. Valuation of deferred tax assets and liabilities 4.6. The equalization and capitalization reserve |
| TOPIC 5. PERSONNEL EXPENSES | 5.1. Payroll accruals 5.2. Sick leave situations covered by Social Security 5.3. Subsidized subsidy courses |
| TOPIC 6. ACCOUNTING STANDARDS: IMPLICATIONS FOR ANALYSIS | 6.1. Accounting harmonization 6.2. International Financial Reporting Standards 6.3. Standardization in Spain 6.4. Reform and adaptation of commercial accounting legislation to support international harmonization. 6.5. The conceptual framework for financial reporting 6.6. Legalization of accounting and corporate books. 6.7. Group of companies |
| TOPIC 7. SOCIAL ACCOUNTING: DEFINITION AND CONTENT | 7.1. Introduction 7.2. Terminology and conceptual framework 7.3. Models of social relevance 7.4. Responsible management accounting 7.5. Employee reporting 7.6. The statement of added value (EVA) |
| TOPIC 8. INTRODUCTION TO ENVIRONMENTAL ACCOUNTING | 8.1. Introduction 8.2. Background 8.3. Definition and scope 8.4. Environmental accounting 8.5. Publishing reports 8.6. Alternatives in reporting |
| Planning |
| Methodologies :: Tests | ||||||||||
| Competences | (*) Class hours |
Hours outside the classroom |
(**) Total hours | |||||||
| Introductory activities |
|
2 | 2 | 4 | ||||||
| Lecture |
|
15 | 31 | 46 | ||||||
| Problem solving, exercises in the classroom |
|
28 | 50 | 78 | ||||||
| Assignments |
|
2 | 15 | 17 | ||||||
| Personal attention |
|
1 | 0 | 1 | ||||||
| Practical tests |
|
4 | 0 | 4 | ||||||
| (*) On e-learning, hours of virtual attendance of the teacher. (**) The information in the planning table is for guidance only and does not take into account the heterogeneity of the students. | ||||||||||
| Methodologies |
| Description | |
| Introductory activities | In the first sessions, there will be an introduction to the subject, explaining the basic knowledge that the student must have in order to successfully overcome the development of the same. |
| Lecture | These sessions aim to present the contents of the subject by relating the explanations between the different sessions, emphasizing the main ideas and concepts of each topic with their subsequent relationship, providing examples that will be solved once the student has worked on them. The lectures will be held in class with PowerPoint presentations that the student will have available in pdf format on Moodle. These classes will always end with an open round of questions about the topics developed. If there are no questions from the students, it will be the teacher who will ask the students questions to understand the degree of attention maintained during the explanation. |
| Problem solving, exercises in the classroom | Once the theoretical foundations are known, practical cases will be proposed in order to be able to apply and interpret the knowledge. |
| Assignments | Throughout the course, it will be proposed to carry out 2 practical projects directly related to the content of the subject. These works can be done individually or in groups. On the first day of class, the teacher will explain what these two practical assignments are about. |
| Personal attention | Use of student care hours to resolve specific issues and doubts. There will also be a forum available on Moodle where you can raise individual or Working Group questions and queries, in relation to the subject. |
| Personalized attention |
| Description |
|
The student can ask the teacher to resolve a doubt about the matter explained and the development of the subject within the established schedule. |
| Assessment |
| Methodologies | Competences | Description | Weight | ||||
| Practical tests |
|
There will be three practice tests. The first with an assessment of 20% of the final grade: PART I of the subject's content The second with an assessment of 20% of the final grade: PART II of the subject's content The third, the final test, with an assessment of 50% of the final mark, will consist of some practical assumptions of the content of the subject's entire syllabus. |
20% 20% 50% |
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| Others | Throughout the course, it is proposed to carry out 2 practical assignments directly related to the content of the subject. These works can be done individually or in groups. | 10% |
| Other comments and second exam session | |||
|
In accordance with the URV's Undergraduate and Enrolment Regulations, specifically in article 21, students will not be able to use mobile phones, tablets, laptops or any other electronic instrument in the evaluation tests. 2nd Call.
In the second call, there will be a practical test that will include the entire syllabus with an assessment of 100% of the assessment grade. |
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| Sources of information |
| Basic |
Besteiro Varela, Maria Avelina, Contabilidad Financiera Superior: Contabilidad de Sociedades, 1ª, Pirámide
Fernández González, Fernando Javier; Álvarez Carriazo, José Luis, Contabilidad de Sociedades (adaptada al nuevo PGC), 2ª, Dentro de Estudios Financieros
Monclús Guitart, Ricard i Vidal Blasco, Arantxa, Lliçons de Comptabilitat Financera Superior, 1º, e-Eina publicacions URV
Monclús Guitart, Ricard i Vidal Blasco, Arantxa, 120 exercici resolts de comptabilitat financera superior, 1ª, e-Eina publicacions URV
Fernando Azcárate Llanes , Manuel Fernández Chulián, Operaciones contables avanzadas Supuestos prácticos, 02ª edición, 2021, Ediciones Pirámide
Antonio Erias Rey , José Manuel Álvarez-Campana Gallo, Evaluación ambiental y desarrollo sostenible, 1ª, Ediciones Pirámide
Enrique Claver Cortés , José Francisco Molina Azorín , Juan José Tarí Guilló, Gestión de la calidad y gestión medioambiental Fundamentos, herramientas, normas ISO y relaciones, 3ª, Ediciones Pirámide
Sergio M. Jiménez Cardoso , José Luis Arquero Montaño , Ignacio Ruiz Albert, Plan General de Contabilidad ANOTADO Modificado por el RD 1/2021, de 12 de enero, de aplicación a los ejercicios que comiencen a partir del 1 de enero de 2021, 09ª edición,2022, Ediciones Pirámide
Ediciones Pirámide, Plan General de Contabilidad y de PYMES Reales Decretos 1514/2007 y 1515/2007 adaptados a los reales decretos 1159/2010, 602/2016 y 1/2021, 16ª edición, 2022, Ediciones Pirámide
d’Amanda Ortega, Maria del Carmen Olaya, Ramon Bastida, Rosendo Torrent i Ruben Suriñach, Guia tècnica per a l'elaboració del balanç social, 2016, Editorial ACCID |
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LEGISLATION: WEBSITES: |
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| Complementary | |||||||||
| Recommendations |
| Subjects that continue the syllabus | ||
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| Subjects that it is recommended to have taken before | |||
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(*)The teaching guide is the document in which the URV publishes the information about all its courses. It is a public document and cannot be modified. Only in exceptional cases can it be revised by the competent agent or duly revised so that it is in line with current legislation.