| Competences |
| Type A | Code | Competences Specific |
| A2 | Students master the basic methods and tools for analyzing business reality. | |
| Type B | Code | Competences Transversal |
| B1 | Learning to learn | |
| 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 the reasons for collecting accounting information and the basics of the Conceptual Framework of Accounting incorporated into the general Accountancy Plan in 2007. Understand the concepts of income and expenditure, how they are recorded and the criteria for registering and recognizing accounting. Apply the procedures of the accounting cycle, which end in the preparation of financial statements. Understand and apply the accounting criteria for valuing and recognizing assets and liabilities. Understand the method used to systematically record accounts. | |
| Type B | Code | Learning outcomes |
| B1 |
Adapt the learning objectives put forward by the teaching staff. Have an overview of the various theories and methodologies of a subject. | |
| 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 |
| ITEM 1. ACCOUNTING AND INFORMATION SYSTEMS | 1. Accounting: Concept and objectives 2. Division of business accounting 3. Users of accounting information 4. Financial accounting |
| ITEM 2. EQUITY AND THE ACCOUNTING METHOD | 1. The assets of the company 1.1. Concept 1.2. Patrimonial elements and patrimonial masses 1.3. The general ledger as an expression of equity balance 2. Accounting representation instruments 2.1 The account as an accounting representation instrument 2.1.1 Account concept and structure 2.1.2 Account Terminology 2.1.3 Debit and credit convention 2.2 Accounting journal entry as a formal representation of an accounting transaction. 3. The accounting method: Double-entry bookeping system |
| ITEM 3. THE ACCOUNTING CYCLE | 1. Concept and steps of the accounting period 2. Initial or opening phase 3. Development phase 4. Completion or end phase: 4.1 Regularization of values 4.2 Determination of the period's result 4.3 Closing Journal entry 5. Tax cycle: Value Added Tax, tax withholdings and Corporation tax. |
| ITEM 4. ACCOUNTING LEGISLATIVE DEVELOPMENT | 1. The accounting legislative development in Spain 2. General Accounting Plan: Structure 3. Preparation of annual financial statements: Initial and final balance sheet 4. Legal invoicing requirements. |
| ITEM 5. PURCHASES AND SALES of goods and services | 1. Concept, valuation and accounting records of PURCHASES 2. Stock adjustment 3. Speculative procedure for purchases of goods 3.1. Splitting of purchases and sales of goods 3.2. Comparison with the administrative procedure 4. Impairment of inventories 5. Valuation and registration of SALES: Classification by nature |
| ITEM 6. CREDITORS AND DEBTORS FOR COMMERCIAL TRANSACTIONS | 1. Concept and classification of commercial financial instruments 1.1. Receivable 1.2. Payable 2. Valuation of commercial financial instruments 3. Customers: 3.1. Invoice, Credit Note, Delivery Note, and customer advances 3.2. Receivable management 3.3. Doubtful Receivable and value adjustments 3.3.1. Overall estimation 3.3.2. Individual estimation 4. Suppliers: 4.1. Invoice, Payment Note, Delivery Note, and advances to suppliers 4.2. Natural persons: invoices with income tax withholdings |
| ITEM 7. INCOME AND EXPENDITURE: DETERMINATION OF THE PROFIT | 1. Income 1.1. Net Income 1.2. Change in stocks of finished and in-progress products 1.3. Other operating income 2. Expenditure 2.1. Provisioning 2.2. Personnel 2.3. Other operating expenses 3. Accounting closing operations 3.1. Accrual of income and expenditure 3.2. Regularization and deterioration of values 4. Determination of the accounting profit |
| Planning |
| Methodologies :: Tests | ||||||||||
| Competences | (*) Class hours |
Hours outside the classroom |
(**) Total hours | |||||||
| Introductory activities |
|
1 | 0 | 1 | ||||||
| Lecture |
|
23 | 36 | 59 | ||||||
| Problem solving, exercises in the classroom |
|
26 | 57 | 83 | ||||||
| Personal attention |
|
2 | 0 | 2 | ||||||
| Mixed tests |
|
2 | 0 | 2 | ||||||
| Mixed tests |
|
2 | 0 | 2 | ||||||
| Oral tests |
|
1 | 0 | 1 | ||||||
| (*) 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 | These activities are aimed at gathering information from the student and presenting the subject. |
| Lecture | These are activities to develop and expose the contents of the subject. |
| Problem solving, exercises in the classroom | These are activities to analyze, discuss and solve exercises in which to apply the contents of the course. |
| Personal attention | This is the time allocated to resolve the particular doubts of each student. |
| Personalized attention |
| Description |
|
At the beginning of the course, the teacher will inform the student of the schedule of personalized attention. |
| Assessment |
| Methodologies | Competences | Description | Weight | ||||
| Mixed tests |
|
There will be two practical tests of continuous evaluation during the course | 10% primera prueba 20% segunda prueba |
||||
| Mixed tests |
|
The last test will be carried out on an official date, and it will consist of a complete practical assumption, and theoretical questions. It will encompass the knowledge of the whole subject. | 65% | ||||
| Oral tests |
|
Participation in the class sesions. | 5% | ||||
| Others |
| Other comments and second exam session | |||
|
The second call will be evaluated in a global test with 100% of the grade, of practical and theoretical content of the accounting cycle of business with commercial activity. |
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| Sources of information |
| Basic |
Omeñaca García, Jesús, Plan general de contabilidad y PGC de PYMES comentados, 2009, Deusto
Macmillan Profesional (Ed.), Pla general de comptabilitat : real decreto 1514/2007, 2013, Macmillan Iberia
Omeñaca García, Jesús, Contabilidad general, 2008, Deusto |
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| Complementary |
Martínez Carrasco, R.D., Contabilidad financiera: teoría y ejercicios prácticos: adaptada al plan general de contabilidad R.D. 1514/2007 y R.D. 1515/2007 para pymes, 2010, Tirant lo Blanch
Tarango, J.P., Ejercicios de contabilidad general y tesorería: adaptado al plan general de contabilidad 2008, 2012, Ediciones Ceysa
Muñoz Merchante, A., Pra?cticas de contabilidad: ejercicios y test, 2008, Centro de Estudios Ramón Areces
Amat Salas, O., Aguila? Santiago,, El nuevo PGC en la práctica: ejercicios y soluciones, 2008, Bresca Profit
Vásquez Rodríguez, E. M., Contabilidad para pymes: fundamentos basados en normas internacionales, 2019, ECOE Ediciones
Muñoz Merchante, A., Introducción a la contabilidad, 2019, Editorial Sanz y Torres
Wanden-Berghe Lozano, J.L.; Fernández Daza, E., Introducción a la contabilidad: elaboración y análisis de la información, 2016, Pirámide
Santos Jae?n Jose? Manuel, Anto?n Renart Marcos, Manual de contabilidad financiera adaptado a personas con discapacidad intelectual., 2017, JM Bosch Editor
Klynveld Peat Marwick Goerdeler, & KPMG (Firma)., Plan general de contabilidad: comentarios y desarrollos prácticos, 2011, Aranzadi Thomson Reuters
España, Memento pra?ctico Francis Lefebvre. Plan general de contabilidad, 2008-, Francis Lefebvre
Acebrón, Román y Hernández, Tractament de la documentació comptable, 2010, Macmillan Pofesional |
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| Recommendations |
| Subjects that continue the syllabus | ||
|
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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.