Academic Year/course:
2023/24
634 - Joint Programme in Computer Engineering - Business Administration
39806 - Financial accounting II
Syllabus Information
Academic year:
2023/24
Subject:
39806 - Financial accounting II
Faculty / School:
326 - Escuela Universitaria Politécnica de Teruel
Degree:
634 - Joint Programme in Computer Engineering - Business Administration
ECTS:
6.0
Year:
1
Semester:
Second semester
Subject type:
Basic Education
Module:
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1. General information
The main objective of this subject is for the student to know how to apply the most relevant aspects related to the recognition and valuation of the economic and financial transactions of the companies, within the framework of Spanish accounting regulations, and in particular, of the General Accounting Plan (PGC).
These approaches and objectives are aligned with the Sustainable Development Goals (SDGs) of the 2030 Agenda of United Nations (https://www.un.org/sustainabledevelopment/es/) and certain specific targets, such that the achievement of the learning outcomes will contribute to some extent to the achievement of Goals 4 and 8, as well as Targets 4.4 and 8.5.
2. Learning results
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Lists and classifies the sources of accounting standards applicable in Spain.
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Know how to interpret, value and represent, according to the criteria of the PGC, at an intermediate level, the economic and financial facts arising from the economic activity of the company.
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Know how to quantify the economic effect of business operations on the results and on the financial and equity situation of the company-
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Differentiate the elements of the financial statements included in the balance sheet and the profit and loss account in the format established by the PGC.
3. Syllabus
Unit 1. The Accounting Regulatory Framework in Spain. The General Accounting Plan
Unit 2. Property, plant and equipment
Unit 3. Intangible assets
Unit 4. Net worth
Unit 5. Financial liabilities
Unit 6. Financial assets
Unit 7. Accounts receivable and payable
Unit 8. Provisions and other uncertainties
Unit 9. Revenues, Expenses and Income.
Unit 10. Annual Accounts
4. Academic activities
Lectures: 30 hours
Theoretical-practical sessions in which the contents of the subject are explained
Practical classes: 30 hours
They will consist of the realization of a series of practical assumptions, being convenient that the student has solved them previously.
Personal Study: 88 hours
It is essential that the student distributes this workload throughout the semester in order to assimilate the subject.
Assessment tests. 2 hours (corresponding to the official calls)
6 ECTS = 150 hours
5. Assessment system
The assessment will be global, both in first and second call, and will consist of a final exam (units 1 to 10).
In the first exam, the student may optionally take an intermediate test (topics 1 to 5). If the grade obtained in this test is equal to or higher than 4 points (out of 10) the student will have the option of not taking the exam in the global exam of the first call.
In order to be eligible for this evaluation procedure, i.e., to be able to release topics 1 to 5 in the final exam of the first call, it is also mandatory to perform and deliver at least 60% of the activities proposed in the classroom (between 4 and 6 activities, approximately) throughout the semester. These activities may consist of the completion of practical exercises , resolution of short or multiple-choice questions, among others. The average grade of these activities (calculated on the total of the activities proposed in class and scored out of a total of 10 points) can represent up to 20% of the grade of the first call (i.e., up to a maximum of 2 points), as explained below.
The final grade of the first call will be:
- The average of the intermediate test grade and the grade of the questions from topics 6 to 10 of the comprehensive exam.
- 80% of the average of the two tests in the previous paragraph plus 20% of the average grade of the activities.
- The overall exam grade for topics 1 to 10.
- 80% of the grade of the global exam of topics 1 to 10 plus 20% of the average grade of the activities (provided that at least 60% has been completed).
If a student with a grade equal to or higher than 4 (out of 10) in the intermediate test would like to take the totality of the global test (topics 1 to 10), the best of the two grades of topics 1 to 5 will be considered for calculating the final grade.
. The exams will consist of multiple-choice questions and theoretical and practical exercises on valuation, recording and presentation of the economic facts included in the program.
The final grade of the second call will be the grade obtained in the final exam (topics 1 to 10) taken on the official date established by the center.
Assessment criteria:
The assessment criteria will take into account the following aspects: the accuracy of the answers in the multiple-choice questions, thoroughness, correct, clear and orderly reasoning, the mastery of the terminology, as well as the approach and accuracy in the result of the practical exercises.