Degree | Type | Year | Semester |
---|---|---|---|
2501572 Business Administration and Management | OB | 1 | 2 |
2501573 Economics | OB | 1 | 2 |
Thera are no prerequisites for this course.
Context:
This is a first year of "Introduction to Accounting". This course establishes the foundation for other specific accounting subjects such as accountancy of companies, financial statement analysis, public accounting, accounting for cooperative organizations and accounting for non-profit organizations.
Objectives:
UNIT 1: Accounting and information systems
UNIT 2: Balance Sheet and Income Statement. The Accounting equation.
UNIT 3: The accounting method
UNIT 4: Accounting basic business transactions (I)
UNIT 5: Accounting basic business transactions (II)
UNIT 6: The Accounting cycle
Teaching will be offered on campus.
The proposed teaching methodology may undergo some modifications according to the restrictions imposed by the health authorities on on-campus courses.
Title | Hours | ECTS | Learning Outcomes |
---|---|---|---|
Type: Directed | |||
Class sessions (practice) | 10.5 | 0.42 | 2, 5, 10, 8, 11 |
Class sessions (theory) | 33 | 1.32 | 8 |
Type: Supervised | |||
Delivery practices | 5.5 | 0.22 | 1, 12 |
Tutorial class | 5 | 0.2 | |
Type: Autonomous | |||
Autonomous work | 90 | 3.6 | 6, 7, 9, 12 |
The evaluation will take place under the following criteria:
Additional Information:
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 evaluationactivities 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 bescheduled 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' reschedule https://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 4.9.
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, will get 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 academicregulations, "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).
The proposed evaluation activities may undergo some changes according to the restrictions imposed by the health authorities on on-campus courses.
Title | Weighting | Hours | ECTS | Learning Outcomes |
---|---|---|---|---|
Delivery practices | 10% | 2 | 0.08 | 1, 6, 7, 9, 12, 3 |
Multiple choice tests | 45% | 2 | 0.08 | 2, 8, 4 |
practical test | 45% | 2 | 0.08 | 1, 6, 5, 10, 7, 9, 11, 12, 13, 3 |
Horgren, Sundem, Elliot and Philbrick (2009). "Introduction to Financial Accounting." McGraw-Hill.
General Accounting Plan. Royal Decree 1514/2007 and Royal Decree 1515/2007, of 16th November 2007. www.icac.meh.es
Camacho-Miñano, M.; Akpinar, M.; Rivero-Menéndez, M.J.; Urquía-Grande, E.; Eskola, A. (2019): “Beyond Figures: Introduction to Financial Accounting: European Financial Accounting Manual.” Ediciones Pirámide.