Quantitative assessment and examination of the economic, financial, and asset situation of the company. Preparation of financial statements that inform internal and external uses about the organization. Basic accounting equations, accounting methods, business results, accounting cycles, 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
- Ability to use the tools and instruments needed to properly observe the systems under study.
- Capacity to identify, interpret, formulate, and resolve basic problems within the branch of social and legal sciences.
- 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.
- Capacity to evaluate, optimize, and compare criteria in decision making.
- Ability to communicate in formal, graphic, and symbolic styles, as well as with oral and written forms of expression.
- Ability to work with multidisciplinary and multicultural teams.
- Ability to update knowledge within the branch of social and legal sciences.
- Capacity to consolidate, expand, and integrate fundamental knowledge within the branch of social and legal sciences.
- Disposition of methodologies and efficient self-learning skills for adapting to and updating new skills and scientific advances, as well as to changing needs in order to adopt an aptitude for innovation and creativity in practicing the profession.
- Ability to correctly and rationally use software in the analysis of data for decision making.
- Capacity to identify relationships and associations in business data analysis.
- Ability to think and reason quantitatively.
- Ability to design, construct, validate, and review simple and composite indicators in economics and business that facilitate the decision making process.
- Comprehend the content of the information derived from the economic activity carried out by the business, used by its users in decision making.
- Ability to diagnose the company's financial situation to assess profitability or to design investment plans.
Objectives (Learning outcomes)
- 01The principal aim of the Financial Accounting of this first year is to initiate the student in the problematics and accounting 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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- Arquero Montaño, José Luís. "Introducción a la contabilidad financiera". Madrid Pirámide 2008.
- Trigueros Pina, José Antonio. "Fundamentos y práctica de contabilidad /". Madrid : Piramide, 2008.
- "Plan General de Contabilidad y de PYMES 2008 Reales Decretos 1514/2007 y 1515/2007, de 16 de noviembre". Madrid Pirámide DL2008.
- Mora Lavandera, Agustín. "Contabilidad financiera análisis y supuestos prácticos". [Navarra] Thomson Reuters : Lex Nova 2016.
- Nevado Peña, Domingo/ Alonso Carrillo, Inmaculada/ Muñoz Arenas, Alberto/ Núñez Chicharro, Monserrat. "Ejercicios practicos de contabilidad financiera y de sociedades". Cizur Menor, Navarra Civitas 2016.
Methodology and grading
- The evaluation of the course consists of two elements: A) Level tests: Over the course knowledge assessments were made through test questions, either practical or perceived, through direct participation of the student in class and B) Final exam consisting of a practical test that implicitly or explicitly incorporate questions of theory.
The final exam will be marked from 0 to 10 points and level tests will be evaluated as a whole, up 1.5 points will be added to the score of the final exam, provided that it has obtained at least 4 points . In any case, the algebraic sum of points obtained in the placement tests and the final exam, can not exceed 10 points.