Academic Year:
2025/26
428 - Degree in Labour Relations and Human Resources
28514 - Accountancy
Teaching Plan Information
Academic year:
2025/26
Subject:
28514 - Accountancy
Faculty / School:
108 - Facultad de Ciencias Sociales y del Trabajo
Degree:
428 - Degree in Labour Relations and Human Resources
ECTS:
6.0
Year:
2
Semester:
First semester
Subject type:
Compulsory
Module:
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1. General information
Financial information is the means through which a company communicates with external stakeholders. For this reason, it must meet quality standards to ensure its usefulness for decision-making. In this context, the course aims to ensure that students understand the methodology of the Spanish General Accounting Plan (PGC) as a tool for recording a company's various transactions.
Additionally, the course seeks to equip students with the ability to prepare the main financial statements and understand how these can influence the decision-making process for users of economic and financial information.
Within the degree programme, this course contributes to student training in the area of financial economics in general, and accounting in particular, to successfully prepare financial information in today’s socio-economic environment. Since this is a hands-on subject, regular attendance to theory and practical classes, as well as completion of the proposed exercises, is strongly recommended.
2. Learning results
To pass the course, students must demonstrate the following outcomes:
- Writing accounting reports.
- Preparing accounting records.
- Preparing annual accounts.
- Using accounting books.
The learning outcomes are accounting-related, highly practical, and in high demand in the professional world due to the current economic environment. Students become accustomed to working with real market documents and data.
3. Syllabus
SYNTHETIC PROGRAMME OF THE COURSE "ACCOUNTING"
PART I – FUNDAMENTALS OF ACCOUNTING
- Accounting as an information system
- The account
- Accounting regulation in Spain
PART II – ACCOUNTING ANALYSIS OF MAIN BALANCE SHEET ITEMS
4. Purchases, sales, and inventories
5. Treasury, receivables, and payables
6. Non-current assets
7. Expenses, income, and results
8. Basic financing
PART III – PRESENTATION OF FINANCIAL STATEMENTS
9. The annual accounts
4. Academic activities
The course follows a flipped classroom methodology: students work on theoretical content in advance using videos provided, and classroom sessions are used for group quizzes, clarification of doubts, reinforcement of key ideas, and the application of theory through exercises and case studies. This approach encourages active participation and the development of key skills in interpreting and systematising accounting information.
5. Assessment system
The course offers two assessment options: continuous and global.
Option A: Continuous assessment.
Aimed at students who actively participate in class. The final grade includes:
- 10% for tasks completed in class and at home, and 10% for group quizzes related to topics 1–4 and 5–9, conducted during classroom sessions.
- 40% for an individual (not group) quiz on topics 1–4, carried out in the computer lab via the Moodle platform after completing that part of the syllabus.
- 40% for an individual (not group) quiz on topics 5–9, also conducted in the computer lab through Moodle after completing that part of the programme.
The in-class tasks and group quizzes help identify doubts and prepare students for the individual assessments, which include both theoretical and practical components through Moodle quizzes. Each question or exercise includes its corresponding mark.
Option B: Global assessment.
Designed for students who do not follow or do not pass the continuous assessment. It consists of a final written exam with theoretical and practical content, administered via a Moodle quiz in the computer lab. The dates for this exam will be published in advance on the faculty's website.
6. Sustainable Development Goals
4 - Quality Education
8 - Decent Work and Economic Growth
12 - Responsible Consumption and Production