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Accounting

Code: 100506
Credits: 6
2026/2027
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

No prerequisite is necessary
 
The teaching of the subject is given taking into account the perspective of the Sustainable Development Goals
 
Group 1, 2 and 51: Carmen-Pilar Martí Ballester

Objectives

It is a subject of the first year, second semester, of a basic nature. The subject is contextualized within the group of business subjects that are taught in the degree of labor relations, necessary for a correct development of the subjects of the degree. The subject of accounting approaches them to the economic and financial reality of the companies and familiarizes them with the documents that the companies elaborate and from which decisions are made.

 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.
Learn to analyze the strategic management.
Know the sustainable development objectives.

Learning outcomes

  1. Identifying the balance and profit and loss account.
  2. Analysing the process and General Accounting Plan.
  3. Preparing, drawing up and formalising standard models of the General Accounting Plan.
  4. Working autonomously.
  5. Organising and managing the available time.
  6. Students must be capable of deciding, sharply taking decisions and judging.
  7. Applying the information and communication technologies to the different areas of action.
  8. Working effectively in teams.
  9. Maintaining a direction and performance that reflect the effort to do the tasks with efficiency and quality.
  10. Students must be aware of the impact and implications of decisions and activities in other company areas.

Contents

Topic 1: Accounting as an information system. Main accounting concepts. Classification of accounting. An introduction to accounting regulation.

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.

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

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

R.D. 1514/2007, of November 16, which approves the GENERAL ACCOUNTING PLAN (effective as of January 1, 2008)


Https://normativacomptable.cat
 

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