Guide in PDF format

Financial Accounting II

Code: 102127
Credits: 6

2026/2027

Degree programme	Type	Course
Accounting and Finances	OB	2

Contact lecturer

Name :: Maria Isabel Lara Serrano
Email :: mariaisabel.lara@uab.cat

Teaching staff

: Victor Font Sanchez
: Francesc Gomez Valls
: Maria Isabel Lara Serrano

Group languages

You can consult this information at the end of the document.

Prerequisites

It is recommended to have done the previous courses (first year subjects): Introduction to accounting (1st semester) and Financial Accounting I (2nd semester).

Objectives

To study the accounting regulation (the Spanish General Accounting Plan) to elaborate the Annual Accounts for its presentation and as a previous stage to the accounting subject: Analysis of Financial Statements.

Learning outcomes

CM36 (Perform the comprehensive accounting process of all transactions made by the company and that determine the result of the financial year and can be used to prepare the balance sheet and the profit and loss account.) Perform the comprehensive accounting process of all transactions made by the company and that determine the result of the financial year and can be used to prepare the balance sheet and the profit and loss account.
CM37 (Use the different recording and valuation criteria set out in the accounting standard.) Use the different recording and valuation criteria set out in the accounting standard.
KM27 (Distinguish the key principles and rules of commercial law.) Distinguish the key principles and rules of commercial law.
SM35 (Interpret the financial statements prepared by companies.) Interpret the financial statements prepared by companies.
SM36 (Apply the comprehensive (global) accounting process using appropriate IT support.) Apply the comprehensive (global) accounting process using appropriate IT support.
SM37 (Prepare accounting statements and economic-financial reports by digitalising the information and using computer systems.) Prepare accounting statements and economic-financial reports by digitalising the information and using computer systems.

Item 1. The annual accounts (I): Preparation of the annual accounts.

    Documents and formulation.
    Presentation of the annual accounts.
    Rules for the presentation of annual accounts.
    Auditing of the annual accounts.
    Registration of annual accounts.

Item 2. Annual accounts (II): The balance sheet.

    Elements and structure.
    Classification criteria.
    Groups of elements. 
    Accounting standards.

Item 3. The annual accounts (III): The profit and loss account.

    Elements and structure.
    Classification criteria
    Structure of the Profit and Loss Account.
    Accounting standards.

Item 4. The annual accounts (IV): The notes.

    The notes. Qualitative and quantitative information.
    Accounting standards.

Item 5 The annual accounts (V): Cash Flows Statement.

    Definition and usefullness.
    Structure.
    Elaboration.
    Interpretation.

Item 6 The annual accounts (VI): Equity Changes Statement.

    Definition and usefullness.
    Structure.
    Elaboration.
    Interpretation.

Item 7 The annual accounts (VII): Non-Financial information.

    Compulsory.
    Non-compulsory.

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Learning activities and methodology

Title	Hours	ECTS	Learning outcomes
Classes of practices	17	0.68	CM36, CM37, KM27
Tutorials	18	0.72	SM35
Group work	24	0.96	CM37, SM35
Exercises and cases	23	0.92	CM36, CM37, KM27, SM35, SM36, SM37
Theoretical sessions	32.5	1.3	SM35, SM36, SM37
Study of accounting regulations	32	1.28	CM37, KM27

The learning methodology is a combination of three types of activities:

- Directed activity: theoretical sessions, practices and resolution of exercises.

- Supervised activity: tutorials.

- Autonomous activity: that is divided into two parts:

Part of the student's personal study (readings, search for information, etc.). It also includes to do exercises and cases.

Group work activity dedicated to the search of data, elaboration and presentation of a group work about a real case related to one of the subjects studied.

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
Participation and presentation of exercises and cases in the classroom	5%	0	0	CM36
Final Exam	50%	2	0.08	CM36, CM37, KM27, SM35, SM36, SM37
Individual practice with A3	15%	0	0	CM36, CM37
Search for information, preparation and presentation of a group work	15%	0	0	KM27, SM35
Middle term exam	15%	1.5	0.06	CM37, KM27

The responsible teacher has the power to specify the content of the test based on the grade obtained by the student in the three evaluable modules.

To approve Financial Accounting II the student have to surpass the activities (work, exercises and individual global case) and obtain at least a note of 5 points (on 10) to the final exam.

A student is considered \"Not evaluable\" in the subject when there is no evidence of evaluation. In this subject it will be considered non-evaluable when you have not participated in any of the evaluation activities. Therefore, it is considered that a student who completes any component of continuous evaluation can no longer qualify for a \"Not evaluable\".

\"This subject/module does not offer the option for comprehensive evaluation.\"

The completion of assessment activities is subject to the provisions set out in this course guide and in the "Policy of the School of Economics and Business on the Detection of Irregularities during Assessment Activities", which regulates the conditions under which assessment tasks are conducted and the procedures applicable in cases where indications of irregularities are detected. Students are encouraged to consult the policy.

Calendar of evaluation activities

The dates of the evaluation activities (midterm exams, exercises in the classroom, assignments, ...) will be announced well in advance during the semester.

The date of the final exam is scheduled in the assessment calendar of the Faculty.

\"The dates of evaluation activities cannot be modified, unless there is an exceptional and duly justified reason why an evaluation activity cannot be carried out. In this case, the degree coordinator will contact both the teaching staff and the affected student, and a new date will be scheduled within the same academic period to make up for the missed evaluation activity.\" Section 1 of Article 115. Calendar of evaluation activities (Academic Regulations UAB). Students of the Faculty of Economics and Business, who in accordance with the previous paragraph need to change an evaluation activity date must process the request by filling out an Application for exams' reschedulehttps://eformularis.uab.cat/group/deganat_feie/application-for-exams-reschedule

Grade revision process

After all grading activities have ended, students will be informed of the date and way in which the course grades will be published. Students will be also be informed of the procedure, place, date and time of grade revision following University regulations.

Retake Process

\"To be eligible to participate in the retake process, it is required for students to have been previously been evaluated for at least two thirds of the total evaluation activities of the subject.\" Section 3 of Article 112 ter. The recovery (UAB Academic Regulations). Additionally, it is required that the student to have achieved an average grade of the subject between 3.5 and 4.8.

The date of the retake exam will be posted in the calendar of evaluation activities of the Faculty. Students who take this exam and pass, willget a grade of 5 for the subject. If the student does not pass the retake, the grade will remain unchanged, and hence, student will fail the course.

Irregularities in evaluation activities

In spite of other disciplinary measures deemed appropriate, and in accordance with current academic regulations, \"in the case that the student makes any irregularity that could lead to a significant variation in the grade of an evaluation activity, it will be graded with a 0, regardless of the disciplinary process that can be instructed. In case of various irregularities occur in the evaluation of the same subject, the final grade of this subject will be 0\". Section 10 of Article 116. Results of the evaluation. (UAB Academic Regulations).

\"In this course, the use of Artificial Intelligence (AI) technologies is not allowed in any of its phases. Any work that includes fragments generated with AI will be considered a lack of academic honesty and may result in a partial or total penalty in the grade of the activity, or higher penalties in serious cases.\"

Bibliography

BASIC BIBLIOGRAPHY

Archel, P.; Lizarraga, F.; Sánchez, S.; Cano, M. (2018), Estados contables. Elaboración, análisis e interpretación, Madrid: Ediciones Pirámide, 6a. edició en format paper

Real Decreto 1514/2007, de 16 de noviembre, por el que se aprueba el Plan General de Contabilidad. (http://www.icac.meh.es/Normativa/Contabilidad/Nacional/nacional.aspx)

Real Decreto 602/2016 por el que se modifica el Plan General de Contabilidad y el PGC de Pymes.

Somoza López, A. (2016), Estados contables, Barcelona: Universitat Oberta de Catalunya, ISBN 9788491162001

COMPLEMENTARY BIBLIOGRAPHY

Arimany Serrat, N. i Viladecans, C. (2010), Estat de canvis en el patrimoni net i estat de fluxos d'efectiu : elaboració i interpretació, Barcelona: Profit, ISBN 9788492956029

Somoza López, A. (2016), Contabilidad social y medioambiental. Teoría y práctica, Madrid: Pirámide, ISBN 9788436834956

ONLINE RESOURCES

Instituto de Contabilidad y Auditoría de Cuentas (ICAC) - http://www.icac.meh.es

Comisión Nacional del Mercado de Valores - http://www.cnmv.es

Consell General de Cambres de Catalunya - http://www.cambrescat.es

Registre Mercantil - http://www.registradores.org

UAB Campus virtual

Software

The programs that can be used in this subject are EXCEL, SABI and A3.

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	10	Catalan	first semester	morning-mixed
(TE) Theory	50	Catalan	first semester	afternoon
(PAUL) Classroom practices	101	Catalan	first semester	morning-mixed
(PAUL) Classroom practices	102	Catalan	first semester	morning-mixed
(PAUL) Classroom practices	501	Catalan	first semester	afternoon