| Competences |
| Type A | Code | Competences Specific |
| A2 | Find, analyze and interpret quantitative and qualitative information of a financial, accounting, economic, social and legal nature that is relevant to the taking of business decisions. | |
| A5 | Run a business or other public or private institution and direct or manage any of their functional areas (human resources, administration and finance, sales and marketing, operations). | |
| Type B | Code | Competences Transversal |
| B2 | Effective solutions to complex problems | |
| Type C | Code | Competences Nuclear |
| 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 |
| A2 |
Understand financial instruments and their accounting. | |
| A5 |
Understand the various components of equity and equity accounting and can distribute profits correctly. Calculate profit and corporation tax correctly. Apply the accounting method to all transactions. Prepare annual accounts and draw conclusions. | |
| Type B | Code | Learning outcomes |
| B2 |
Present possible solutions that are mostly effective at solving problems. | |
| Type C | Code | Learning outcomes |
| C4 |
Produce well structured, clear and effective oral texts. Produce well-structured, clear and rich written texts |
| Contents |
| Topic | Sub-topic |
| TOPIC 1. IMMOBILIZED MATERIAL AND REAL ESTATE INVESTMENTS | 1. Tangible assets 1.1. Concept and classification 1.2. Registration and assessment rules 1.3. Accounting operations of tangible fixed assets 1.3.1. Acquisitions from foreign suppliers 1.3.2. Acquisitions for own production 1.3.3. Valuation corrections: amortizations and value impairments 1.3.4. Drops in inventory 1.3.5. Extensions and improvements 2. Real estate investments 2.1. Concept and classes 2.2. Valuation and accounting 2.3. Valuation corrections: amortizations and value impairments |
| TOPIC 2. INTANGIBLE ASSETS | 1. Intangible assets 1.1. Concept and classes 1.2. Registration and assessment rules 1.3. Research and development expenses and industrial property 1.4. Computer applications 1.5. Valuation corrections: amortizations and value impairments |
| TOPIC 3. FINANCIAL INSTRUMENTS IN THE PGC: FINANCIAL ASSETS | 1. Definition and classification of financial assets 2. Registration and valuation of financial assets 2.1. Financial assets at amortized cost 2.2. Assets at amortized cost held for trading 2.3. Financial assets at cost 3. Value corrections due to deterioration 4. Interest and dividends received from financial assets 5. Write-off of financial assets 6. Bonds and deposits of Assets |
| TOPIC 4. FINANCIAL INSTRUMENTS IN THE PGC: FINANCIAL LIABILITIES AND OTHER LIABILITIES | 1. Definition and classification of financial and non-financial liabilities 2. Registration and assessment of financial liabilities 3. Loans 4. Credit policy 5. Leasing 6. Bonds and deposits of Liabilities |
| TOPIC 5. DETERMINATION OF THE RESULT AND APPLICATION | 1. The result of the period 2. Adjustments in the accounting result: Permanent and temporary differences 3. Current tax: Current tax assets and liabilities 4. Deferred tax: Assets and liabilities for deferred tax 5. Accounting for Corporation Tax. 6. Application of the net result for the period: mandatory and voluntary allocations. |
| TOPIC 6. THE ANNUAL ACCOUNTS | 1. Introduction 1.1. Formulation of the annual accounts 1.2. Annual accounts presentation models: normal, abbreviated and PIME 2. The Balance Sheet 3. The Profit and Loss account 4. The Memory |
| Planning |
| Methodologies :: Tests | ||||||||||
| Competences | (*) Class hours |
Hours outside the classroom |
(**) Total hours | |||||||
| Introductory activities |
|
1 | 0 | 1 | ||||||
| Lecture |
|
26.5 | 26 | 52.5 | ||||||
| Problem solving, exercises |
|
24 | 64 | 88 | ||||||
| Personal attention |
|
2 | 0 | 2 | ||||||
| Practical tests |
|
4 | 0 | 4 | ||||||
| Oral tests |
|
0.5 | 0 | 0.5 | ||||||
| Practical tests |
|
2 | 0 | 2 | ||||||
| (*) 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 this session, the program of the subject, the different activities that will take place throughout the course, as well as the form of assessment will be announced. Contact will also be made with the students, in order to detect their interests and previous level of knowledge of the subject. |
| Lecture | Exposition of the contents of the subject, through different educational resources. |
| Problem solving, exercises | Formulation, analysis and resolution of a problem or exercise, related to the subject matter, by the student. |
| Personal attention | Time to solve students' doubts. |
| Personalized attention |
| Description |
|
The teacher will indicate at the beginning of the classes his hours of attention to the students, time in which the students can solve any doubts that arise during the classes. |
| Assessment |
| Methodologies | Competences | Description | Weight | ||||
| Practical tests |
|
In the continuous assessment there will be two practical tests. The first with an assessment of 25% of the final mark. The second with an assessment of 20% of the final grade. |
25% 20% |
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| Oral tests |
|
This test will be carried out throughout the period and will assess the student's oral expression. | 5% | ||||
| Practical tests |
|
The final test will consist of a practical case of the content of the entire syllabus of the subject |
50% | ||||
| Others |
| Other comments and second exam session | |||
|
In the first call, a minimum grade of 4 points in the final test will be required to be able to make the average of the subject. If 4 points are not reached, the final grade in the first call will be that of the final test.
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 |
Jesus Omeñaca GArcia, Contabilidad General, Ultima edició disponible, Barcelona
Antonio López Diaz, Manual de Contabilidad Financiera, Última edició disponible, Madrid
David Castillo y Santiago Aguilá , Nuevo PGC: una visión practica, Última edició disponible, Barcelona
, Plan General de contabilidad y de PYMES, Última edición disponible, Madrid
Vicente González García, Contabilidad financiera. El Plan General de Contabilidad, 01ª edición, 2022, Ediciones Pirámide
Sergio M. Jiménez Cardoso, Contabilidad financiera. El Plan General de Contabilidad, 01ª edición, 2022, 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 |
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ELECTRONIC BOOKS AmatSalas, O. (2008). Comprender el nuevo plan general de contabilidad.Barcelona: Gestión 2000. AmatSalas, O. (2008). Contabilidad y finanzas para no financieros (2a ed.).Barcelona: Deusto. OmeñacaGarcía, J. (2008). Contabilidad general (11® act ed.). Barcelona:Deusto. OmeñacaGarcía, J. (2008). Supuestos prácticos de contabilidad financiera y desociedades (6a ed.). Barcelona: Deusto. Omeñaca García, J.(2009).Plan general de contabilidad y PGC de PYMES comentados(7® ed.).Barcelona: Deusto. |
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| Complementary |
Fernando Javier Fernandez Gonzalez, Plan General contable: 125 supuestos practicos, Última edició disponible, Madrid
Francesc Gomez y otros, Ejercicios resueltos y comentados con el nuevo PGC. , Última edició disponible, Barcelona
(Manuals ACCID);6 , Pla General de Comptabilitat , Última Edició disponible , Barcelona
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| Recommendations |
| 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.