Academic Year:
2025/26
450 - Degree in Marketing and Market Research
27606 - Financial accounting II
Teaching Plan Information
Academic year:
2025/26
Subject:
27606 - Financial accounting II
Faculty / School:
109 - Facultad de Economía y Empresa
Degree:
450 - Degree in Marketing and Market Research
ECTS:
6.0
Year:
1
Semester:
Second semester
Subject type:
Basic Education
Module:
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1. General information
The main goal of this subject is for the student to know and know how to apply the most relevant aspects related to the recognition and valuation of the economic and financial transactions of companies, within the framework of Spanish accounting regulations, and in particular, of the General Accounting Plan (PGC).
As part of a study plan in the phase of extinction, this course will not have teaching in academic years 2025-2026 and 2026-2027
2. Learning results
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Lists and classifies the sources of accounting standards applicable in Spain.
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Knows 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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Knows 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
This course is part of a study plan in the phase of extinction. Students may arrange tutorials with the teaching staff to address specific questions.
5. Assessment system
The evaluation will be global, both in first and second call, and will consist of a final exam (units 1 to 10).
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 syllabus economic facts included in the program.
Valuation criteria
The assessment criteria will take into account the following aspects: the accuracy of the answers to the questions type tests, thoroughness, correct, clear and orderly reasoning, mastery of the terminology, as well as the approach and the accuracy of the results of the practical exercises.
6. Sustainable Development Goals
4 - Quality Education
8 - Decent Work and Economic Growth
10 - Reduced Inequalities