Quantitative assessment and recording of the company's assets, and economic & financial situations. Preparation of financial statements that inform internal and external users about the organization. Basic accounting equation, accounting method, business result, accounting cycle, and Spanish accounting regulations.
The Financial Accounting is given in the second four-month period of the first year of Degree in Managerial Statistics and Degree in Administration and Management. It is clear of 6 European credits what is equivalent to 150 working hours of the student. We understand that the study of the Accounting, apart from the immediate usefulness that it takes as his content for the development of the profession it is characterized because, in addition, it provides to the student the most important reference that it helps himself unroll in the world of the economy. All the economic facts relate narrowly between yes, well then, so much to understand these relations as to explain them, the countable language is indispensable. The student to deal this subject is not necessary previous knowledge in the matter. The importance and interest of this subject for the pupil takes root not only in that, from the first year, it provides the necessary tool to him to develop the Accounting of a small firm.
Competencies and learning outcomes
- Capacity to identify, interpret, formulate, and resolve basic problems within the branch of social and legal sciences.
- Ability to use the tools and instruments necessary for properly observing the systems under study.
- Capacity for planning, organizing, directing, and controlling systems and processes within a framework that guarantee respect for the values, rights and basic principles of the legal system, business competitiveness, protection and conservation of the environment, and sustainable development in the corresponding field.
- Ability to implement efficient tools for troubleshooting within the branch of social and legal sciences.
- Ability to work with multidisciplinary and multicultural teams.
- Capacity to perceive and value the importance of new technologies within the business environment and its economic surroundings.
- Ability to analyze the relationship between business and its economic environment, distinguishing between the functional areas of production, investment, financing, and marketing, as well as accounting techniques to obtain the financial situation, with special emphasis on small- and medium-sized businesses.
- Capacity to use and interpret business data and information for specialized reporting and decision making.
Objectives (Learning outcomes)
- 01The principal aim of the Financial Accounting of this first year is to initiate the student in the problematics and countable language, across the study of the most relevant economic and frequent facts that are given in the daily dynamics of the companies. So that, when it ends the year, it is capable of reflecting across the countable language all these events and of elaborating informative conditions that synthesize the countable process and that take as a base for the capture of managerial decisions. In I make concrete, we can detail the following aims:
- 02To describe the most relevant economic facts that relate to the company with his environment.
- 03To define the fundamental concepts of Holdings and Countable Result.
- 04To use the essence of the Method of Double entry or Principle of Duality as basic foundation of the Accounting.
- 05To use the countable conceptual instruments and necessary materials to develop the Accounting.
- 06To use correctly the General Plan of Accounting and the new International Procedure of Accounting.
- 07To expose the need of Normalization.
- 08To analyze the countable cycle and the problematics that there can raise the different operations that appear in every phase of the cycle.
- 09To elaborate the accounting statements that synthesize gathered the long of the cycle.
Association between objectives and units
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Methodology and grading
- The final mark of the course will consist of the sum of the scores on problem solving and the final exam. Conducting practical tests will arise over the agenda .
The maximum rating of the tests is 15% of the final mark , which will add to the exam as long as this is equal to or greater than 4 ( scoring the final exam 0-10 )
The final exam will consist in performing one or several practical cases that include explicit or implicit theory questions .
The length of the test is 2 hours maximum and should be resolved pen. It can be filled with calculator and the PGC.