Introducción a la Contabilidad25822
- Centro
- Facultad de Economía y Empresa
- Titulación
- Double Bachelors degree in Business and Economics
- Curso académico
- 2023/24
- Curso
- 1
- Nº Créditos
- 6
- Idiomas
- Inglés
- Código
- 25822
DocenciaAlternar navegación
Guía docenteAlternar navegación
Descripción y Contextualización de la AsignaturaAlternar navegación
The main objective of this subject is to present the conceptual and technical elements of Accounting. In this sense, this subject presents the main annual accounts and the elements that conforms these financial statements, the valuation model. Further, in this subject students will learn the bookkeeping system and the rules of accounting framework.
This subject is the starting point in the knowledge and comprehension of the accounting system. It is necessary to learn this subject in order to be able to enrol in other accounting disciplines along the degree as Financial Accounting, Management Accounting, Advance Financial Accounting, Financial Statements Analysis, specially for those enrolled in Business Administration Degree.
Competencias/ Resultados de aprendizaje de la asignaturaAlternar navegación
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
Contenidos teórico-prácticosAlternar navegación
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
MetodologíaAlternar navegación
Syllabus Lecturers
GRUPO 01: Amaia Maseda, Itsaso Barrainkua, and Lorea Andicoechea
GRUPO 02: Amaya Herrero
GRUPO 03: Amaya Herrero
GRUPO 16: Josune Amondarain
GRUPO 17: Lorea Andicoechea
31. TALDEA: Itxaso Zaitegi
32. TALDEA: Itxaso Zaitegi
46. TALDEA: Itxaso Zaitegi
GROUP 61: Itziar Garrote and Marcela Espinosa
Coordinator: Amaia Maseda
Sistemas de evaluaciónAlternar navegación
- Sistema de Evaluación Continua
- Sistema de Evaluación Final
- Herramientas y porcentajes de calificación:
- Prueba escrita a desarrollar (%): 70
- Realización de prácticas (ejercicios, casos o problemas) (%): 30
Convocatoria Ordinaria: Orientaciones y RenunciaAlternar navegación
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
Convocatoria Extraordinaria: Orientaciones y RenunciaAlternar navegación
Extraordinary Sitting: The exam will represent the 100% of the grade.
Materiales de uso obligatorioAlternar navegación
In order to carry out the subject, students will have at their disposal the teaching notes and practical tasks provided by the teacher.
BibliografíaAlternar navegación
Bibliografía básica
Camacho-Miñano (Coordinator). BEYOND FIGURES. INTRODUCTION TO FINANCIAL ACCOUNTING. Editorial
Pirámide.
Muñoz Merchante, Ángel.INTRODUCCIÓN A LA CONTABILIDAD. Ediciones Académicas / UNED
Muñoz Merchante, Ángel. PRÁCTICAS DE INTRODUCCIÓN A LA CONTABILIDAD. Ediciones Académicas / UNED
Wanden-Berghe, J.L., Fernández, E. INTRODUCCIÓN A LA CONTABILIDAD. Editorial Pirámide.
References in English:
Bibliografía de profundización
Arquero, J.L., et al. INTRODUCCIÓN A LA CONTABILIDAD FINANCIERA. Ediciones Pirámide.
Fernández-Cuesta,C. & Gutiérrez López, C. INTRODUCCIÓN A LA CONTABILIDAD FINANCIERA. Adaptado a la
pequeña y mediana empresa. Ediciones Pirámide.
Socías, A. et al. CONTABILIDAD FINANCIERA. EL PGC. SUPUESTOS. Ediciones Pirámide.
Monger, R. FINANCIAL ACCOUNTING. Wiley.
Weygandt, Kimmel and Kieso. FINANCIAL ACCOUNTING. IFRS EDITION. Wiley.
Revistas
Academic or professional journals can be used throughout the course to develop a specific topic of interest.
Direcciones web
SPANISH GENERAL ACCOUNTING PLAN
http://www.icac.meh.es/
COMPLEMENTARY REFERENCES
COMISIÓN EUROPEA-MERCADO INTERIOR: http://europa.eu.int/comm/internal_market/accounting/index_en.htm
COMISIÓN NACIONAL DEL MERCADO DE VALORES (CNMV): http://www.cnmv.es/index.htm
INSTITUTO DE CONTABILIDAD Y AUDITORÍA DE CUENTAS: http://www.icac.meh.es/
BANCO DE ESPAÑA, http://www.bde.es
DIARIO CINCO DIAS, http://www.cincodias.com/
IAS PLUS, http://www.iasplus.com/index.htm
GruposAlternar navegación
01-61 Teórico (Inglés - Mañana)Mostrar/ocultar subpáginas
Semanas | Lunes | Martes | Miércoles | Jueves | Viernes |
---|---|---|---|---|---|
1-1 | 08:30-10:00 (1) | ||||
1-15 | 10:00-11:00 (2) | 11:00-12:30 (3) | |||
8-8 | 08:30-10:00 (4) | ||||
14-14 | 08:30-10:00 (5) |
Profesorado
Aula(s) impartición
- A0.8 - EDIFICIO BLANCO GARRIDO (1)
- A0.8 - EDIFICIO BLANCO GARRIDO (2)
- A0.8 - EDIFICIO BLANCO GARRIDO (3)
- A0.8 - EDIFICIO BLANCO GARRIDO (4)
- A0.8 - EDIFICIO BLANCO GARRIDO (5)
01-61 P. Ordenador-2 (Inglés - Mañana)Mostrar/ocultar subpáginas
Semanas | Lunes | Martes | Miércoles | Jueves | Viernes |
---|---|---|---|---|---|
2-7 | 12:30-14:00 (1) | ||||
9-13 | 12:30-14:00 (2) | ||||
15-15 | 12:30-14:00 (3) |
Profesorado
Aula(s) impartición
- A0.8 - EDIFICIO BLANCO GARRIDO (1)
- A0.8 - EDIFICIO BLANCO GARRIDO (2)
- A0.8 - EDIFICIO BLANCO GARRIDO (3)
01-61 P. Ordenador-1 (Inglés - Mañana)Mostrar/ocultar subpáginas
Semanas | Lunes | Martes | Miércoles | Jueves | Viernes |
---|---|---|---|---|---|
2-7 | 08:30-10:00 (1) | ||||
9-13 | 08:30-10:00 (2) | ||||
15-15 | 08:30-10:00 (3) |
Profesorado
Aula(s) impartición
- A0.8 - EDIFICIO BLANCO GARRIDO (1)
- A0.8 - EDIFICIO BLANCO GARRIDO (2)
- A0.8 - EDIFICIO BLANCO GARRIDO (3)