XSLaren edukia
Kontabilitaterako Sarrera
- Ikastegia
- Ekonomia eta Enpresa Fakultatea
- Titulazioa
- Double Bachelors degree in Business and Economics
- Ikasturtea
- 2024/25
- Maila
- 1
- Kreditu kopurua
- 6
- Hizkuntzak
- Ingelesa
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Irakaskuntza mota | Ikasgelako eskola-orduak | Ikaslearen ikasgelaz kanpoko jardueren orduak |
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Magistrala | 42 | 63 |
Ordenagailuko p. | 18 | 27 |
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TOPIC DESCRIPTORS
ANALYSIS OF THE ACCOUNTING MODEL AND FINACIAL INFORMATION; THE SPANISH GENERAL ACCOUNTING PLAN; ANNUAL ACCOUNTS
COURSE OBJECTIVES
The objective of the course is for the student to learn to read, understand, and analyze financial statements. The course is intended for students with no previous exposure to financial accounting. The course adopts a decision-maker perspective
of accounting by emphasizing the relation between accounting data and the underlying economic events that generated them. The course focuses initially on how to record economic events in the accounting records and how to prepare and interpret the primary financial statements that summarize a firm's economic transactions (i.e., the balance sheet and the income statement)
1. To analyze the accounting model and financial information
2. Learn accounting bookkeeping in order to present the situation and results of the company.
3. Annual accounts: models, structure and content
4. Valuation and bookkeeping the main short term operations of the Business activity.
SPECIFIC COMPETENCES FOR INTRODUCTION TO FINANCIAL ACCOUNTING When finishing the course, the student will:
1. Be familiar with accounting models.
2. Be able to manage the main bookkeeping tools
3. Understand the Basic and fundamental accounting concepts.
4. Valuate and register the basic short term business operations
GENERIC COMPETENCES FROM MÓDULOEM01- BASIC SUBJECTS
* (M01CM01) DEVELOP LEARNING ABILITIES IN ORDER TO REACH A HIGH AUTONOMY LEVEL FOR NEXT STUDIES AS WELL AS FOR SELF TRAINING IN A CHANGING AND INNOVATIVE CONTEXT
* (M01CM04) TO KNOW HOW TO LOOK FOR, IDENTIFY, ANALYZE AND SUMMARIZE INFORMATION FROM SEVERAL RESOURCES WITH A CRITICAL PERSPECTIVE, IN ORDER TO ASSESS A COMPANY CURRENT SITUATION AND POSSIBLE FUTURE EVOLUTION AND TO ISSUE JUDGEMENTS AND TAKE DECISIONS ABOUT RELEVANT BUSINESS, SOCIAL AND ETHICAL ISSUES.
* (M01CM05) USE OF TICS IN A LEARNING AND PROFESSIONAL CONTEXT.
* (M01CM06) ABILITY TO COMMUNICATE IN AN ORAL AND WRITING WAY
* (M01CM07) ABILITY TO TEAM WORKING, WITH RESPONSIBILITY AND RESPECT, INITIATIVE AND LEADERSHIP
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SYLLABUS
I. FUNDAMENTAL ACCOUNTING
CHAPTER 1 Accounting and Business environment
CHAPTER 2. Annual reports: the Balance Sheet
CHAPTER 3. Annual reports: Income statement
CHAPTER 4. Other Annual Accounts: Statement of changes in equity, Cash flow statement and Notes
CHAPTER 5. Accounting bookkeping: T-Account
CHAPTER 6. Accounting Cycle
II. ACCOUNTING REGULATION
CHAPTER 7. Accounting regulation systems
III. ACCOUNTING FOR SHORT TERM OPERATIONS
CHAPTER 8. Accounting for taxes
CHAPTER 9. Accounting for merchandising operations: inventory, valuation, purchase, sales, discounts.
CHAPTER 10. Trade and other receivables
CHAPTER 11. Accounting for human resources
CHAPTER 12. Prepayments for current assets and current accruals
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Syllabus Lecturers
GRUPO 01: Amaya Herrero Iglesias
GRUPO 02: Amaya Herrero Iglesias
GRUPO 03: Amaya Herrero Iglesias
GRUPO 16: Lorea Andicoechea Arondo
GRUPO 17: Lorea Andicoechea Arondo
31. TALDEA: Itxaso Zaitegi Sarria
32. TALDEA: Itxaso Zaitegi Sarria
46. TALDEA: Itxaso Zaitegi Sarria
GROUP 61 (INGLÉS): Marcela Espinosa Pike
Coordinator: Itxaso Zaitegi Sarria
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CONTINUOUS EVALUATION
The Bologna educational method is based on continuous assessment of the students’ progression. All exercises, reports, compositions and practical work done by the student throughout the semester are of relevance for final grades
The current assessment system is based on continuous evaluation. This implies a progressive and continuous learning process by the students. This clearly implies that students must attend class regularly as themes presented in class will differ from those written texts available to them.
Final grades are usually obtained after a written exam, based on the knowledge and skills acquired by the student during
the semester and after some activities.
The weight on the final grade of each act
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In order to carry out the subject, students will have at their disposal the teaching notes and practical tasks provided by the teacher.
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Oinarrizko bibliografia
TEXT BOOK REFERENCES
ARQUERO MONTAÑO, J.L., y otros autores "Introducción a la contabilidad financiera". Ediciones Pirámide,2008.
GALLEGO, E. Y otros autores: Manual práctico de contabilidad financiera . Ediciones Pirámide,2008.
MUÑOZ MERCHANTE, A.: Fundamentos de Contabilidad. Editorial Centro de Estudios Ramón Areces. Madrid, 2008
MUÑOZ MERCHANTE, A.: Prácticas de Contabilidad. Ejercicios y Test. Editorial Centro de Estudios Ramón Areces. Madrid, 2008.
SOCÍAS SALVÁ, A., y otros autores "Contabilidad financiera. El modelo contable básico. Teoría y Supuestos (2ª Edición)" . Ediciones Pirámide,2008
References in English:
Gehiago sakontzeko bibliografia
Camacho-Miñano (Coordinator)(2016) Beyond fingures. Introduction to Financial Accounting. Editorial Pirámide.
Monger, R. (2010). Financial Accounting. Wiley.
Weygandt, Kimmel and Kieso. (2011). Financial Accounting. IFRS Edition. Wiley.
Aldizkariak
Academic or professional journals can be used throughout the course to develop a specific topic of interest.
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01-61 Teoriakoa (Ingelesa - Goizez)Erakutsi/izkutatu azpiorriak
Asteak | Astelehena | Asteartea | Asteazkena | Osteguna | Ostirala |
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1-1 | 08:30-10:00 | ||||
1-15 | 10:00-11:00 | 11:00-12:30 | |||
8-8 | 08:30-10:00 | ||||
14-14 | 08:30-10:00 |
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- A0.8 - BLANCO GARRIDO ERAIKINA
- A0.8 - BLANCO GARRIDO ERAIKINA
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- A0.8 - BLANCO GARRIDO ERAIKINA
- A0.8 - BLANCO GARRIDO ERAIKINA
01-61 Ordenagailuko p.-1 (Ingelesa - Goizez)Erakutsi/izkutatu azpiorriak
Asteak | Astelehena | Asteartea | Asteazkena | Osteguna | Ostirala |
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2-7 | 08:30-10:00 | ||||
9-13 | 08:30-10:00 | ||||
15-15 | 08:30-10:00 |
Irakasleak
Ikasgela(k)
- A0.8 - BLANCO GARRIDO ERAIKINA
- A0.8 - BLANCO GARRIDO ERAIKINA
- A0.8 - BLANCO GARRIDO ERAIKINA