Planning by examination of the Spanish General Accounting Plan. Analysis and development of its five parts: Accounting Framework, Recognition and Measurement Standards, Annual Accounts, Chart of Accounts, and Definitions and Accounting Entries.
In recent years it has been observed in Spanish society that there is a greater demand for accounting information by businesses, both in quantity and quality, as a result of their greater economic and social culture. For any operator (whether natural or legal) accounting information quality is essential to take positions or decisions to third parties. For this reason it is necessary to follow the accounting standards businesses so common that in the eyes of any agent allowed to take decisions with economic and financial information standardized and represented in the annual accounts.
Competencies and learning outcomes
- Capacity to identify, interpret, formulate, and resolve problems and situations.
- Ability to use the tools and instruments needed to properly observe the systems under study.
- Skills for the efficient application of tools that lead to the solution of problems.
- Capacity to evaluate, optimize, and compare criteria in decision making.
- Advise, diagnose, lend support, and make decisions regarding organizational structure, work organization, methods, and work time studies.
- Propose solutions to workplace problems with labor unions, employers' organizations, and their affiliates.
- Apply different assessment techniques and social and labor audits.
Objectives (Learning outcomes)
- 01Knowledge of accounting as a system to provide information to a number of users so that they can reduce uncertainty in decision-making process.
- 02Knowledge of accounting regulations in Spain through the study of its accounting.
- 03Deepening the accounting language in regard to the study of economic facts most relevant and frequently occur in any business.
- 04Ability to reflect, through the accounting language, all these economic developments in the form of accounting records for these information can be developed states that convey the accounting process and present fairly the assets, financial position and results of the company.
- 05Understanding the two complementary views of accounting: a static, where you have knowledge of the concepts of assets, liabilities and equity and other dynamic, which will analyze concepts such as income, expenditure and output.
- 06Learn, prepare and present the financial statements as accounting synthesis documents: The Balance Sheet, Income Statement, the Statement of Changes in Equity, Memory and the Cash Flow Statement, based on the professional can perform an analysis of the economic and financial situation of the company.
- 07Understanding the full accounting cycle, ranging from the very moment of the creation of the company until the close of the fiscal year, through the operations of the company activity.
Association between objectives and units
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- Cervera Oliver, Mercedes. González García, Ángel / Romano Aparicio, Javier. "Contabilidad financiera (adaptada al nuevo PGC)". Madrid Centro de Estudios Financieros D.L. 2008.
- Gutiérrez Viguera, Manuel. Couso Ruano, Álvaro. "Aplicación del nuevo Plan General de Contabilidad". Paracuellos de Jarama (Madrid) : Ra-Ma D.L. 2007.
- Gutiérrez Viguera, Manuel. Couso Ruano, Álvaro. "Supuestos contables resueltos en base al Nuevo Plan General de Contabilidad /". Madrid RA-MA 2008.
- Gallego Díez, Enriqueta. Vara y Vara, Mateo. "Manual práctico de contabilidad financiera". Madrid Pirámide D.L. 2008.
- Simón Saiz, Antonio. "Plan general de contabilidad". Madrid McGraw-Hill 2008.
- Castillo, David. Aguilá, Santiago / Amat, Oriol pr. "Nuevo Plan General de Contabilidad Una introducción práctica". Barcelona Bresca 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.
- 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.
- It will consist of two parts:
1. Final practical exam. The maximum score is 7,5 points. Be counted in the journal, according to the General Accounting Plan, a series of economic transactions, shall be regularized, determining the result and close the accounts. The test score will depend on the degree of completion of the course and the importance of the errors.
2. Theoretical part.
2.1. Continuous assessment. During the course there will be self-assessment tests. The maximum score is 2,5 points. It will consist of a series of multiple choice questions with four options, where three wrong answers subtracted correct. Only a valid option. The test will be considered approved or suspended when its weight in the final grade, regardless of the grade.
2.2. Final Theory exam. For those students who have not passed the continuous assessment. The maximum score is 2,5 points. It will consist of a series of multiple choice questions with four options, where three wrong answers subtracted correct. Only a valid option.
To pass the course you must obtain a grade of 4 in the practical course.
Students who have passed the theoretical part will be saved for subsequent calls footnote.