Financial Accounting
Code: 102371 ECTS Credits: 6| Degree | Type | Year | Semester |
|---|---|---|---|
| 2501572 Business Administration and Management | OB | 2 | 2 |
Contact
- Name:
- Maria Rosa Rovira Val
- Email:
- MariaRosa.Rovira@uab.cat
Use of Languages
- Principal working language:
- catalan (cat)
- Some groups entirely in English:
- Yes
- Some groups entirely in Catalan:
- Yes
- Some groups entirely in Spanish:
- No
Teachers
- Maria Rosa Rovira Val
- Judit Creixans Tenas
Prerequisites
Before taking this course it is necessary to have followed the course 102366 Introduction to Accounting, taught during the first year, because it provides the foundations needed to understand the next level of this course on Financial Accounting.
Objectives and Contextualisation
Competences
- Organise the work in terms of good time management, organisation and planning.
- Select and generate the information necessary for each problem, analyse it and take decisions based on that information.
- Show motivation for carrying out quality work and sensitivity to the consequences for the environment and society.
- Using accounting information as a tool for assessment and diagnosis.
- Value ethical commitment in professional practice.
Learning Outcomes
- Assess ethical commitment in professional activity.
- Demonstrate motivation regarding the quality of the work performed and sensitivity regarding the consequences on the environment and society.
- Interpret financial indicators of an entity and understand the decisions that can be taken from their analysis
- Organise work, in terms of good time management and organisation and planning.
- Select and generate the information needed for each problem, analyse it and make decisions based on this information.
Content
Topic 1. THE ACCOUNTING INFORMATION FRAMEWORK
1.1. The accounting harmonization and regulation
1.2. The conceptual framework in the General Accounting Plan
Topic 2. OWN-FUNDING
2.1. Capital
2.2. Reserve
2.3.Capital increase
2.4. Grants, donations and legacies received
Topic 3. EXTERNAL FUNDING
3.1. Financial instruments
3.2. Definition of financial liabilities
3.3. Classification of financial liabilities
3.4. Recognition, measurement and registry
Topic 4. FINANCIAL ASSETS
4.1. Concept
4.2. Classification
4.3. Appraisal
4.4. Registration
Topic 5.TECHNICAL AND PROPERTY INVESTMENTS
5.1. Concept
5.2. Initial appraisal
5.3. Recognition, measurement and registry
5.4. Subsequent measurement
5.5. Derecognition
Methodology
Activities
| Title | Hours | ECTS | Learning Outcomes |
|---|---|---|---|
| Type: Directed | |||
| Class sessions (practice) | 12 | 0.48 | 3, 5 |
| Class sessions (theory) | 33 | 1.32 | 2, 4, 1 |
| Type: Supervised | |||
| Delivery practices | 5 | 0.2 | 3, 2, 4, 5 |
| Tutoring | 4 | 0.16 | 2 |
| Type: Autonomous | |||
| Self learning | 90 | 3.6 | 2, 4 |
Assessment
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
Afterall 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 ofthe 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 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).
Assessment Activities
| Title | Weighting | Hours | ECTS | Learning Outcomes |
|---|---|---|---|---|
| Delivery of exercices, practice or similar | 20% | 0 | 0 | 3, 2, 4, 1 |
| Two tests/exams during the course | 80% | 6 | 0.24 | 3, 2, 5 |