Accounting
Code: 100506 ECTS Credits: 6| Degree | Type | Year |
|---|---|---|
| Labour Relations | FB | 1 |
Contact
- Name:
- Carmen Pilar Marti Ballester
- Email:
- carmenpilar.marti@uab.cat
Teaching groups languages
You can view this information at the end of this document.
Prerequisites
Objectives and Contextualisation
From this contextualization the formative objectives of the subject are:
Know and understand what is the financial information that companies have to present after the entry into force, in 2008, of the New General Accounting Plan.
Analyze this information with the use of own techniques such as ratios, trend analysis and comprehensive analysis.
Learn to interpret the results obtained in the analysis.
Learn to make decisions based on the results.
Competences
- Applying the information and communication technologies to the different areas of action.
- Identifying, analysing and solving complex problems and situations from an (economic, historical, legal, psychological, and sociological) interdisciplinary perspective.
- Maintaining a direction and performance that reflect the effort to do the tasks with efficiency and quality.
- Organising and managing the available time.
- Preparing, drawing up and formalising the general written documents in administrative and judicial processes.
- Students must be aware of the impact and implications of decisions and activities in other company areas.
- Students must be capable of deciding, sharply taking decisions and judging.
- Working autonomously.
- Working effectively in teams.
Learning Outcomes
- Analysing the process and General Accounting Plan.
- Applying the information and communication technologies to the different areas of action.
- Identifying the balance and profit and loss account.
- Maintaining a direction and performance that reflect the effort to do the tasks with efficiency and quality.
- Organising and managing the available time.
- Preparing, drawing up and formalising standard models of the General Accounting Plan.
- Students must be aware of the impact and implications of decisions and activities in other company areas.
- Students must be capable of deciding, sharply taking decisions and judging.
- Working autonomously.
- Working effectively in teams.
Content
Topic 2: Annual Accounts: Rules of Preparation and Presentation of the Financial Statements according to the new regulations in force as of 2008. (RD 1514/2007 of November 16)
Topic 3: Patrimonial and financial analysis: the balance sheet. Elements of the balance sheet. The asset and the liability. Sorting and classification.
Topic 4: Economic analysis: the profit and loss account. Income and expenses: type. Sorting and classification criteria. The operating result and the financial result. The result continued and the result interrupted.
Topic 5: Comprehensive analysis of companies: analysis of business strategy and annuals financial reports.
Activities and Methodology
| Title | Hours | ECTS | Learning Outcomes |
|---|---|---|---|
| Type: Directed | |||
| Analysis of cases | 22 | 0.88 | 1, 3, 4, 5, 6, 7, 8, 9 |
| Exhibition of professors | 22 | 0.88 | 1, 2, 3, 7, 8 |
| 30% | 0 | 0 | |
| Type: Supervised | |||
| Other learning activities (quizzes, exercises) | 0 | 0 | 1, 3, 4, 5, 6, 9 |
| Preparation of reports | 0 | 0 | 1, 2, 3, 4, 5, 6, 7, 8, 9, 10 |
| 40% | 50 | 2 | |
| Type: Autonomous | |||
| Exam preparation | 0 | 0 | 4, 5, 9 |
| Personal study | 0 | 0 | 1, 2, 3, 4, 5, 6, 7, 8, 9, 10 |
| 30% | 51 | 2.04 |
The teaching methodology and evaluation could undergo some modification depending on the restrictions to the presence that imposed the sanitary authorities.
We will apply a methodology of the Bologna environment, where students will be very active in the learning process, favoring the generation of ideas, knowledge and skills, the resolution of conflicts and the development of autonomy capacities.
To implement this new method we will use the following types of sessions:
Lecture sessions where the professor will teach the basic knowledge of the subject
Practical classes: where the student analyzes with the teacher the financial status of the companies to be able to make a diagnosis about them.
Preparation of reports: where the student (by groups) prepares a report.
Annotation: Within the schedule set by the centre or degree programme, 15 minutes of one class will be reserved for students to evaluate their lecturers and their courses or modules through questionnaires.
Assessment
Continous Assessment Activities
| Title | Weighting | Hours | ECTS | Learning Outcomes |
|---|---|---|---|---|
| Exercices and/or quizzes | 10% | 0.5 | 0.02 | 1, 2, 3, 4, 5, 7, 8, 9 |
| 1. Test | 20% | 1 | 0.04 | 1, 3, 4, 5, 8 |
| 2. Test | 20% | 1 | 0.04 | 1, 3, 4, 5, 8 |
| 3 With practical teamwork (written presentation) | 10% | 0.5 | 0.02 | 1, 2, 3, 4, 5, 6, 7, 8, 9, 10 |
| 4.Examination (practical) | 40% | 2 | 0.08 | 1, 3, 4, 5, 6, 7, 8 |
The evaluation of the knowledge of the subject will be based on the following method:
Continuous assessment
a) -The individual performance of two written tests (type test) during the school year and the preparation and presentation of small parts of analysis of a company that will be done as a group.
Multiple choice (topics 1-2) 20%
Multiple choice (topics 3-4) 20%
Case study WebQuest (group) topic 5 10%
practices 10%
b) - Practical test 40%
The students, that once we have weighted the previous qualifications of the a) and b) obtain a final grade between 3 and 4.8, will have the possibility of doing a revaluation test. With this test the students can continue qualified as suspended (if they have not passed it) or if they pass the test, they will have a final grade of 5.
FINAL EXAM:
-Test_50%
-Practical exam: 50%
Resit: The same system than that adopted for continuous evaluation.
Fraudulent conduct:
"A student who copied or tries to copy an exam will geta 0 in the subject and will lose the re-evaluation right. A student who presented a practice in which there are signs of plagiarism or who can't justify the arguments of his practice will obtain a 0 and will receive a warning. In case of reiteration of the conduct, the student will suspend the assignment (0) and will lose the right to the recovery. "
"Students will be assessable as long as they have completed a set of activities whose weight is equivalent to a minimum of 2/3 of the subject's total grade. If the value of the activities carried out does not reach this threshold, the teacher of the subject may consider the student as non-evaluable”
**Restricted Use:** For this subject, the use of Artificial Intelligence (AI) technologies is permitted exclusively for support tasks, such as bibliographic or information searches, text correction, and translations. Additionally, other specific activities may be considered as exceptions. Students must clearly identify which parts of their work were generated using AI technology, specify the tools used, and provide a critical reflection on how these tools have influenced both the process and the final result of the activity. A lack of transparency in using AI for graded activities will be regarded as a violation of academic honesty. This may lead to partial or total penalties on the assignment grade or more severe consequences in serious cases.
Bibliography
Software
Office ( word, excel)
Groups and Languages
Please note that this information is provisional until 30 November 2025. You can check it through this link. To consult the language you will need to enter the CODE of the subject.
| Name | Group | Language | Semester | Turn |
|---|---|---|---|---|
| (PAUL) Classroom practices | 1 | Spanish | second semester | morning-mixed |
| (PAUL) Classroom practices | 2 | Spanish | second semester | morning-mixed |
| (PAUL) Classroom practices | 51 | Spanish | second semester | afternoon |
| (TE) Theory | 1 | Spanish | second semester | morning-mixed |
| (TE) Theory | 2 | Spanish | second semester | morning-mixed |
| (TE) Theory | 51 | Spanish | second semester | afternoon |