Información del Plan Docente

4.1. Methodological overview

The methodology followed in this course is oriented towards the achievement of the learning objectives. A wide range of teaching and learning tasks are implemented, such as lectures, practice sessions, autonomous work, study and assessment tasks.

Students are expected to participate actively in class throughout the semester.

Further information regarding the course will be provided on the first day of class. 

4.2. Learning tasks

The course includes the following learning tasks: 

• Lectures. These are needed to enable the student to understand the basic concepts of the subject. The presentation by the professor will be the predominant aspect but always trying to promote student participation. For this reason, prior to the class, the student must look through the materials of the course and the outlines used in class that will be available in the e-learning platform (https://moodle2.unizar.es/).
• Practice sessions. In which the participation of the student, individually or in groups is essential.
• Tutorials. The students will have individual tutorial hours with the teacher.
• Autonomous work by the student is essential.

4.3. Syllabus

The course will address the following topics: 

• Topic 1.- ACCOUNTING AS AN INFORMATION SYSTEM AND AS THE COMMON LANGUAGE OF BUSINESSES
  • Economic activity and information needs
  • Accounting as an information system
  • Net equity and its variations: wealth and income of companies
  • Financial accounting standards
• Topic 2.- THE ANNUAL ACCOUNTS AND THE ACCOUNTING FRAMEWORK
  • Objectives of the annual accounts
  • Requirements of the information to be included in the annual accounts
  • Accounting principles
  • Elements of the annual accounts
  • Recognition criteria of the elements of the financial statements
  • Measurement criteria.
• Topic 3.- THE ACCOUNTING METHOD AND RECOGNITION TECHNIQUES IN THE DOUBLE-ENTRY SYSTEM: THE ACCOUNTING CYCLE
  • Economic events and accounting events
  • The accounting method
  • The Account as a tool of accounting representation
  • The accounting cycle
  • Accounting for Value Added Tax
• Topic 4.- FIXED ASSETS
  • Concept and types of fixed assets
  • Tangible assets
  • Intangible assets
  • Measurement of fixed assets
  • Valuation allowances
  • Disposals and write-downs of fixed assets           
• Topic 5.- INVENTORIES
  • Concept and types of inventories
  • Measurement and accounting recognition of inventories
  • Valuation allowances
• Topic 6.- FINANCIAL ASSETS AND LIABILITIES
  • Financial instruments: Concept and scope
  • Financial liabilities
  • Financial assets
• Topic 7.- TRADE DEBTORS AND CREDITORS: RECEIVABLES AND PAYABLES
  •  Receivables: concept and types
  •  Recognition and measurement of trade debtors
  •  Impairment of trade receivables
  •  Payables: concept and types
  •  Recognition and measurement of payables
  •  Other trade debtors and creditors 
• Topic 8.- NET EQUITY
  •  Concept and components
  •  Capital
  •  Reserves
  •  Other elements of net equity 
• Topic 9.- INCOMES, EXPENSES AND RESULTS
  • Types of results
  • Recognition and measurement of incomes and expenses
  • Accounting register of incomes and expenses
  • Income tax and profit/loss for the period

4.4. Course planning and calendar

Further information concerning the timetable, classroom, office hours, assessment dates and other details regarding this course, will be provided on the first day of class or please refer to the Faculty of Economics and Business website (https://econz.unizar.es/)