Course instructors are responsible for the course content descriptions in English.
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
- Proper knowledge about government, businesses, institutions, public organisms and organizations in general, regulations, and procedures necessary for working and performing other activities.
- Capacity for planning, organizing, directing, and controlling systems and processes within a framework that guarantees respect for values, rights and basic principles of the legal system, business competitiveness, protection and conservation of the environment, and sustainable development.
- Skills for the efficient application of tools that lead to resolving problems.
- Know and understand how an enterprise operates as a system, its main functional areas, and the impact of commercial, labor, and tax regulations on its creation and development.
- Acquire the basic knowledge about the theoretical principals and tools of economics and be able to reason in economic terms.
- Be capable of finding and managing economic information.
- Interpret accounting information properly and understand the relationship between accounting and the different areas of the legal system.
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|
- Amador Fernández, Sotero / Romano Aparicio, Javier. "Manual del Nuevo Plan General Contable". Madrid Centro de Estudios Financieros D.L. 2008.
- Castillo Merino, David. Aguilá, Santiago / Amat, Oriol pr. "Nuevo Plan General de Contabilidad Una introducción práctica". Barcelona Bresca D.L. 2008.
- Cervera Oliver, Mercedes. González García, Ángel / Romano Aparicio, Javier. "Contabilidad financiera (adaptada al nuevo PGC)". Madrid Centro de Estudios Financieros D.L. 2008.
- Fernández González, Fernando Javier. "Nuevo plan general contable 205 supuestos prácticos". Madrid Francis Lefebvre 2007.
- Gallego Díez, Enriqueta. Vara y Vara, Mateo. "Manual práctico de contabilidad financiera". Madrid Pirámide D.L. 2008.
- Gutiérrez Viguera, Manuel. "Aplicación del nuevo PGC y de las NIIF a las empresas constructoras e inmobiliarias". Valencia CISS D.L. 2009.
- Gutiérrez Viguera, Manuel. Couso Ruano, Álvaro. "Supuestos contables resueltos en base al Nuevo Plan General de Contabilidad ". Madrid RA-MA 2012.
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.
- Materia objeto Review
Temario publication on the website of the unfulfilled.
Consist of two parts:
1. Evaluation continues: At the end of each class in the estudiante deliver trabajo realizado.
2. Final exam. Consist of two parts:
2.1. Absolutely. The estudiante mediante soporte informático tender contabilizar all the operations of especificadas Absolutely enunciated in practice, relative to a company during an economic ejercicio accounting, from the opening hasta el cierre.
2.2. Test. Not obligatorio haya realizado para el estudiante that the Assessment continues. The estudiante be present and the Assessment hubiese realizado still implies that renounces calificación Obtenido calificación and accept the final test.
Consist of two parts:
1. Evaluation continues. The high score is 3 puntos y dependera number trabajos entregados well as the level of applications and the development adquiridos them Conocimientos de los trabajos.
2. Final exam. Consist of two parts:
2.1. Absolutely. The highest scores will be 7 puntos. The puntuación dependera of grado of the accomplishments of course, the interpretation of the results and the importance of the errors cometidos.
2.2. Test. Not obligatorio haya realizado para el estudiante that the Assessment continues. The highest scores are 3 puntos. Preguntas consist of 10 type test with four options, where three respuestas correct erroneous rest. Market only a valid option.
To overcome the calificación sumarle unfulfilled and continues the Assessment test or obtaining a final necesario calificación 4 puntos Absolutely on the final exam, valued from 0 to 10 puntos.
The students who submitted the hayan Assessment continues or is the final test for posteriores convocatorias save the note.
Pen, Cuadro de Cuentas CMP, calculator and sign class.