Business Management and Accounting
Code: 108226Credits: 6
| Degree programme | Type | Course |
|---|---|---|
| Aeronautical Management | FB | 1 |
Contact lecturer
- Name :
- Josep Torres Pruñonosa
- Email :
- jose.torres.prunonosa@uab.cat
Group languages
You can consult this information at the end of the document.
Prerequisites
None
Objectives
This course aims to introduce students to the economic and financial reality of the company and to familiarise them with the accounting documents prepared by companies, on the basis of which business decisions must be made.
Within this context, the objectives of this course are:
- To know and understand the core aspects of accounting and its conceptual framework: regulations, accounting principles and valuation criteria included in the current Spanish General Accounting Plan.
- To be able to carry out the operations that make up the basic accounting process.
- To prepare and determine the profit or loss for the year and the annual accounts in accordance with the guidelines of the current Spanish General Accounting Plan.
- To learn how to analyse, interpret and evaluate companies’ financial statements using analytical tools and techniques, in order to formulate a diagnosis of an organisation’s economic and financial position.
Learning outcomes
- CM04 (Diagnose viable improvements in the commercial, financial and human resources areas, considering their social, economic and environmental impact on organisations in the aeronautical sector.) Diagnose viable improvements in the commercial, financial and human resources areas, considering their social, economic and environmental impact on organisations in the aeronautical sector.
- KM06 (Relate the fundamental concepts of business management necessary to understand, develop and evaluate the processes of the systems present in the aeronautical sector.) Relate the fundamental concepts of business management necessary to understand, develop and evaluate the processes of the systems present in the aeronautical sector.
- KM08 (Relate the principles of business strategy to business models in the aeronautical sector, evaluating their impact on the sustainability and profitability of the sector.) Relate the principles of business strategy to business models in the aeronautical sector, evaluating their impact on the sustainability and profitability of the sector.
- SM10 (Apply accounting, asset analysis and investment analysis methods using methodological tools that facilitate decision-making in the financial management of aeronautical companies.) Apply accounting, asset analysis and investment analysis methods using methodological tools that facilitate decision-making in the financial management of aeronautical companies.
Contents
1. Basic Financial Statements
1.1. Income Statement
1.2. Balance Sheet
2. Financial Accounting
2.1. Accounting Regulations: Spanish General Accounting Plan
2.2. Conceptual Framework of Accounting
2.3. Qualitative Characteristics of Accounting Information
2.4. Accounting Principles
3. The Accounting Process
3.1. Double-Entry Bookkeeping
3.2. Journal Entries: General Journal
3.3. General Ledger
3.4. Trial Balance
3.5. Adjusting Entries
3.6. Closing Entries
3.7. Preparation of the Statement of Financial Position and the Income Statement
4. Other Financial Statements
4.1. Statement of Cash Flows
4.2. Statement of Changes in Equity
4.3. Notes to the Financial Statements
5. Financial Statement Analysis
5.1. Business Analysis
5.2. Income Statement Analysis
5.3. Balance Sheet Analysis
Learning activities and methodology
| Title | Hours | ECTS | Learning outcomes |
|---|---|---|---|
| Practical sessions | 25 | 1 | CM04, KM06, KM08, SM10 |
| Tutoring sessions | 3 | 0.12 | KM06, SM10 |
| Written assessments | 2 | 0.08 | CM04, KM06, KM08, SM10 |
| Lectures | 30 | 1.2 | CM04, KM06, KM08, SM10 |
| Independent student work | 51 | 2.04 | CM04, KM06, KM08, SM10 |
The teaching methodology is based on the following learning activities:
- Lectures: presentation of the course contents by the instructor, supported by teaching materials.
- Practical sessions: resolution of exercises and case studies under the instructor's guidance, carried out individually or in groups.
- Tutoring sessions: sessions devoted to answering questions and monitoring the progress of exercises and case studies.
- Independent student work: includes reading materials related to the course contents, individual study, preparation of summaries and outlines, and the completion of case studies and exercises.
- Written assessments: designed to evaluate and monitor students' acquisition of knowledge.
Use of Artificial Intelligence – Restricted Use. The use of Artificial Intelligence (AI) technologies in this course is permitted exclusively for support tasks, such as proofreading or translation. Students must clearly identify any parts of their work generated using AI, specify the tools employed, and include a critical reflection on how these tools have influenced both the process and the final outcome of the assignment. Failure to disclose the use of AI in assessed work will be considered a breach of academic integrity and may result in a partial or total reduction of the assignment grade, as well as more severe disciplinary sanctions where appropriate.
Note: Fifteen minutes of one class session, within the academic calendar established by the faculty or degree programme, will be reserved for students to complete the teaching and course evaluation surveys.
Assessment
Continuous assessment activities
| Title | Weight | Hours | ECTS | Learning outcomes |
|---|---|---|---|---|
| Assignments, Case Studies and Exercises | 30% | 27 | 1.08 | CM04, KM06, KM08, SM10 |
| Final Exam | 60% | 2 | 0.08 | CM04, KM06, KM08, SM10 |
| Oral Presentations and Active Participation | 10% | 10 | 0.4 | CM04, KM06, KM08, SM10 |
The final grade for the course will be determined according to the following assessment components:
60% – Final examination. The examination will be completed individually and will include different types of questions, such as multiple-choice questions, open-ended questions and/or practical exercises. To be eligible for the calculation of the final course grade, students must obtain a minimum score of 4.5 out of 10 on the examination. If the examination grade is below 4.5, it will constitute the student's final grade for the course. There will be no midterm exams.
30% – Assignments, Case Studies and Exercises. Throughout the semester, students will complete a range of activities designed to apply the course contents through the resolution of case studies and practical exercises. These activities may be completed individually or in groups, depending on the requirements of each task, and must be submitted by the established deadlines. This assessment component accounts for 30% of the final course grade.
10% – Oral Presentations and Active Participation. Students' engagement in classroom activities will be assessed, including the completion of exercises, the analysis and discussion of case studies, reading discussions, oral presentations, and active participation throughout the course sessions.
Bibliography
Amat, O., & Soldevila García, P. (2019). Contabilidad y gestión de costes. Gestión 2000.
Gobierno de España. (2007). Real Decreto 1514/2007, de 16 de noviembre, por el que se aprueba el Plan General de Contabilidad. Boletín Oficial del Estado, núm. 278, de 20 de noviembre de 2007. https://www.boe.es/buscar/act.php?id=BOE-A-2007-19884
Martínez Abascal, E. (2023). Finanzas para directivos (3.ª ed.). McGraw-Hill Interamericana de España.
Omeñaca García, J. (2021). Contabilidad general (14.ª ed., actualizada con las reformas aprobadas en 2016 y 2021). Deusto.
Software
It is not used
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 | 11 | Catalan | first semester | afternoon |
| (PAUL) Classroom practices | 11 | Catalan | first semester | afternoon |
| (PAUL) Classroom practices | 12 | Catalan | first semester | afternoon |
| (SEM) Seminars | 31 | Catalan | first semester | afternoon |
| (SEM) Seminars | 32 | Catalan | first semester | afternoon |
| (SEM) Seminars | 33 | Catalan | first semester | afternoon |
| (SEM) Seminars | 34 | Catalan | first semester | afternoon |