Academic Year/course:
2023/24
450 - Degree in Marketing and Market Research
27617 - Financial Statements
Syllabus Information
Academic year:
2023/24
Subject:
27617 - Financial Statements
Faculty / School:
109 - Facultad de Economía y Empresa
Degree:
450 - Degree in Marketing and Market Research
ECTS:
6.0
Year:
2
Semester:
Second semester
Subject type:
Compulsory
Module:
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1. General information
The goals of this subject are to study:
1. The goals of corporate accounting information.
2. The content of corporate information within the framework of Spanish regulations.
3. The structure of presentation of the annual accounts and other information instruments used by companies.
4. How to prepare financial statements.
5. The meaning of the different magnitudes that arise in the financial statement models.
approaches and goals are aligned with the Sustainable Development Goals (SDGs) of the United Nations Agenda 2030 (https://www.un.org/sustainabledevelopment/es/), specifically, the activities planned in the subject will contribute to the achievement of the goals:
Goal 4: Ensure inclusive, equitable and quality education and promote lifelong learning opportunities for all
Goal 8: Decent Work and Economic Growth
Goal 16: Promoting just, peaceful and inclusive societies
2. Learning results
In order to pass this subject, the students shall demonstrate they has acquired the following results:
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Will be able to apply the requirements of commercial and accounting regulations regarding the preparation and publication of financial and accounting information by companies.
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The company will be able to design and arrange the structure of presentation of the annual accounts and other reporting instruments used by companies.
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The company will be able to apply in practice the principles governing the preparation of the annual accounts within the scope of the Spanish regulations .
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Will be able to describe and differentiate the meaning of the different items that make up each of the annual accounts from the perspective of evaluating the economic-financial situation of the company.
The results set out above are particularly relevant insofar as a large percentage of graduates will carry out their professional activity in areas where they will be obliged to work with financial statements prepared in accordance with the criteria explained in the subject, either as preparers or as external users of the information contained therein.
3. Syllabus
CHAPTER 1.- Accounting Information
CHAPTER 2.-The Annual Accounts: The Balance
CHAPTER 3.- The Annual Accounts: The Profit and Loss Statement
CHAPTER 4.- The Annual Accounts: Statement of Changes in Stockholders' Equity
CHAPTER 5.- The Annual Accounts: Statement of Cash Flows
CHAPTER 6.-The Annual Accounts: The Memory
CHAPTER 7.-Other Reports (Management Report and Audit Report)
4. Academic activities
Participative Master Sessions (30 hours): explanation of the basic concepts related to the presentation of accounting information by companies, especially in relation to the content of the annual accounts.
Problem solving and case study sessions (30 hours): resolution of cases designed to help understand the most relevant aspects presented in the lectures, and other cases that will deal with the day-to-day reality of business information.
Personal Study: 87 hours
Tests Assessment: 3h
6 ECTS = 150 hours
In principle, the teaching methodology and its evaluation is planned to be based on face-to-face classes . However, if circumstances so require, they may be carried out online.
5. Assessment system
In both the FIRST and SECOND CALL, the evaluation system will be GLOBAL and will include two modalities:
Modality A:
Mandatory requirement: to perform and discuss in class a minimum of 70% of the proposed activities related to the subject matter, both theoretical and practical.
The evaluation will be carried out by means of the activities proposed in the development of the classes and a written test.
ACTIVITIES (30% of the grade): practical cases or theoretical and practical questions to be solved and discussed in class based on the financial information of a company. At least one activity corresponding to each of the topics of program of the subject will be carried out. The grade for these activities will be the arithmetic mean of the grade for all of them.
WRITTEN TEST (70% of the grade): it will include the contents studied in the program and it will be taken on the date of the official call. This test will consist of both theoretical and practical questions that can be closed (multiple choice) or open.
In order to pass the course through Mode A, the student must obtain a minimum grade of 4 (out of 10) in the written test, and the weighted average of this and the grade of the proposed activities must be equal to or higher than 5 (out of 10). If this weighted average is lower than the grade obtained in the written test, the latter will prevail (which must be equal to or higher than 5 (out of 10) to pass the subject). In case the student obtains a grade lower than 4 in the written test, their final grade will be that of this test.
The grade of the activities is retained in the second call. The grade of the written test is not retained for the second call.
Modality B:
This modality will consist of a single final written test in which a grade of 5 out of 10 must be achieved. This written test will include the contents studied in the program and will take place on the date of the official call. This test will consist of both theoretical and practical questions that may be closed (multiple-choice) or open-ended.