
Accounting
Code: 100506Credits: 6
| Degree programme | Type | Course |
|---|---|---|
| Labour Relations | FB | 1 |
Contact lecturer
- Name :
- Carmen Pilar Marti Ballester
- Email :
- carmenpilar.marti@uab.cat
Group languages
You can consult this information at the end of the document.
Prerequisites
Objectives
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.
Learning outcomes
- Identifying the balance and profit and loss account.
- Analysing the process and General Accounting Plan.
- Preparing, drawing up and formalising standard models of the General Accounting Plan.
- Working autonomously.
- Organising and managing the available time.
- Students must be capable of deciding, sharply taking decisions and judging.
- Applying the information and communication technologies to the different areas of action.
- Working effectively in teams.
- Maintaining a direction and performance that reflect the effort to do the tasks with efficiency and quality.
- Students must be aware of the impact and implications of decisions and activities in other company areas.
Contents
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.
Learning activities and methodology
| Title | Hours | ECTS | Learning outcomes |
|---|---|---|---|
| 30% | 51 | 2.04 | |
| Other learning activities (quizzes, exercises) | 0 | 0 | 1, 2, 3, 4, 5, 9 |
| 30% | 0 | 0 | |
| Analysis of cases | 22 | 0.88 | 1, 2, 3, 4, 5, 6, 9, 10 |
| 40% | 50 | 2 | |
| Preparation of reports | 0 | 0 | 1, 2, 3, 4, 5, 6, 7, 8, 9, 10 |
| Personal study | 0 | 0 | 1, 2, 3, 4, 5, 6, 7, 8, 9, 10 |
| Exhibition of professors | 22 | 0.88 | 1, 2, 6, 7, 10 |
| Exam preparation | 0 | 0 | 4, 5, 9 |
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.
Assessment
Continuous assessment activities
| Title | Weight | Hours | ECTS | Learning outcomes |
|---|---|---|---|---|
| 2. Test | 20% | 1 | 0.04 | 1, 2, 5, 6, 9 |
| 1. Test | 20% | 1 | 0.04 | 1, 2, 5, 6, 9 |
| 4.Examination (practical) | 40% | 2 | 0.08 | 1, 2, 3, 5, 6, 9, 10 |
| Exercices and/or quizzes | 10% | 0.5 | 0.02 | 1, 2, 4, 5, 6, 7, 9, 10 |
| 3 With practical teamwork (written presentation) | 10% | 0.5 | 0.02 | 1, 2, 3, 4, 5, 6, 7, 8, 9, 10 |
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)
Course groups and languages
The information provided is provisional until November 30. After this date, you will be able to consult the language of each group through this link. To access the information, you will need to enter the course CODE
| Type of teaching | Group | Language | Semester | Shift |
|---|---|---|---|---|
| (TE) Theory | 1 | Catalan | second semester | morning-mixed |
| (PAUL) Classroom practices | 1 | Catalan | second semester | morning-mixed |
| (TE) Theory | 2 | Catalan | second semester | morning-mixed |
| (PAUL) Classroom practices | 2 | Catalan | second semester | morning-mixed |
| (TE) Theory | 51 | Catalan | second semester | afternoon |
| (PAUL) Classroom practices | 51 | Catalan | second semester | afternoon |