The accounting cycle with IT support. Computerized accounting programs to enter accounting data based on actual company documentation related to commercial operations, relationship with government, paid & immobilized staff. Closing the accounting cycle, determining its results, end and beginning of the accounting cycle. Preparation of accounting books, financial statements, and their presentation at the Mercantile Register.
In recent years it has been communicated in Spanish society that there is a greater demand for financial information by companies, both in quantity and in quality, as a result of greater economic and social culture. For any operator (either natural or legal person) accounting information quality is paramount to adopt positions or decisions against third parties. For this reason it is necessary to follow a standardized accounting firms common way and that in the eyes of any agent to perform decisions by economic and financial information standardized and represented in the student accounts anuales.Proporcionar adequate knowledge the company's financial accounting using accounting software. It will start introducing the fundamental concepts for implementing an accounting program, allowing students to learn how to enter initial parameters to perform the accounting with computer software. It will be the problems associated with high, low accountability and the introduction of the accounts and their modification. Subsequently accounting in accordance with the Plan of Accounts common business operations of companies, analyzing their relationship with the Treasury. This part will be providing students with the actual documentation that serves as the basis for recording accounting events. They shall refer annual economic exercise completely develop the accounting cycle and tax obligations. And finally, made the closing of accounting, the student must prepare the books for presentation at the Companies Registry in their formats on paper and digitally. You must also learn how to make the deposit accounts in the commercial register in their paper and digital formats, with reference to electronic filing.
Competencies and learning outcomes
- 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 work with multidisciplinary and multicultural teams.
- Disposition for methodologies and efficient self-learning skills to adapt to and update new knowledge and scientific advances, as well as to changing needs in order to adopt an aptitude for innovation and creativity in the profession.
- 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.
- Ability to manage and allocate resources appropriately.
- Ability to manage and administer small businesses.
- Capacity to use and interpret business data and information for specialized reporting and decision making.
Objectives (Learning outcomes)
- 01Analyze, interpret and process the movement of external accounting information, transmitting and reporting to the company management for decision-making.
- 02Learning to handle a accounting software.
- 03Provide documentation and study the actual accounting that serves to effect the introduction of accounting entries.
- 04Use the information provided by the accounting program to produce financial information that serves the direction of the company.
- 05Control, monitor and organize external business, designing and evaluating accounting information processes.
- 06Apply the Chart of Accounts using a computer program.
- 07Know the national regulations for the production and deposition in the Commercial Register of the annual accounts and the accounting books filled.
- 08Acquire knowledge regarding the formal obligations of accounting and tax implications.
- 09To train students to be able to do the design, implementation, development and enhancement of computerized financial accounting that enables decisions in different scenarios.
Association between objectives and units
|Week||Teaching units||Directed hours||Shared hours||Autonomous hours||Total hours|
- Gutiérrez Viguera, Manuel. Couso Ruano, Álvaro. "Supuestos contables resueltos en base al Nuevo Plan General de Contabilidad ". Madrid RA-MA 2012.
- Gutiérrez Viguera, Manuel. "Aplicación del nuevo PGC y de las NIIF a las empresas constructoras e inmobiliarias". Valencia CISS D.L. 2009.
- Gallego Díez, Enriqueta. Vara y Vara, Mateo. "Manual práctico de contabilidad financiera". Madrid Pirámide D.L. 2008.
- Castillo Merino, David. Aguilá, Santiago / Amat, Oriol pr. "Nuevo Plan General de Contabilidad Una introducción práctica". Barcelona Bresca D.L. 2008.
- Amador Fernández, Sotero / Romano Aparicio, Javier. "Manual del Nuevo Plan General Contable". Madrid Centro de Estudios Financieros D.L. 2008.
- Fernández González, Fernando Javier. "Nuevo plan general contable 205 supuestos prácticos". Madrid Francis Lefebvre 2007.
- Cervera Oliver, Mercedes. González García, Ángel / Romano Aparicio, Javier. "Contabilidad financiera (adaptada al nuevo PGC)". Madrid Centro de Estudios Financieros D.L. 2008.
Methodology and grading
- Case studies: Learning through the analysis of actual or simulated cases in order to interpret and resolve them by employing various alternative solution procedures.
- Cooperative learning: Develop active learning through cooperative working strategies among students and promote shared responsibility to reach group goals.
- Lecture: Pass on knowledge and activate cognitive processes in students, encouraging their participation.
- Problem-based learning: Develop active learning strategies through problem solving that promote thinking, experimentation, and decision making in the student.
- Solving exercises and problems: Exercise, test, and apply previous knowledge through routine repetition.
- Subject of Examination
Agenda published on the subject's web.
The student will have two options:
1. Continuous evaluation.
1.1. At the end of each of the sessions, the student will have to submit the backup file corresponding to the work done.
1.2. During the course, several tasks will be performed and delivered in the resolution of practical cases. The execution and delivery of the tasks must be done individually.
2. Final examination.
2.1. Practical assumption. The student who has not done or approved the continuous evaluation will have to solve a practical case with the computer accounting program related to the subject developed in the different didactic units, making the accounting in the Daily Book, using the General Plan of Accounting of SMEs.
The student will have two options:
1. Continuous evaluation.
1.1. The maximum score is 7 points. The score will depend on the work done in the classroom, the number of errors made and the importance of the errors.
1.2. The maximum score is 3 points. The score will depend on the degree of completion of the tasks, the number of errors made and the importance of the errors.
2. Final examination.
2.1. Practical assumption. The maximum score is 10 points. The score will depend on the degree of completion of the assumption, the number of errors made and the importance of those errors.
In order to be eligible for continuous assessment, the student will have to attend at least 70% of the face-to-face sessions, providing the corresponding files for the backup of the work done.
The students who have performed the tasks in continuous evaluation will be saved the note for subsequent calls.
Ballpoint pen, PGC chart of accounts, calculator and class notes.