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2021/2022

Accounting

Code: 100506 ECTS Credits: 6
Degree Type Year Semester
2500258 Labour Relations FB 1 2
The proposed teaching and assessment methodology that appear in the guide may be subject to changes as a result of the restrictions to face-to-face class attendance imposed by the health authorities.

Contact

Name:
Carmen Pilar Marti Ballester
Email:
CarmenPilar.Marti@uab.cat

Use of Languages

Principal working language:
spanish (spa)
Some groups entirely in English:
No
Some groups entirely in Catalan:
Yes
Some groups entirely in Spanish:
Yes

Prerequisites

No prerequisite is necessary

Objectives and Contextualisation

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.

Competences

  • Applying the information and communication technologies to the different areas of action.
  • Identifying, analysing and solving complex problems and situations from an (economic, historical, legal, psychological, and sociological) interdisciplinary perspective.
  • Maintaining a direction and performance that reflect the effort to do the tasks with efficiency and quality.
  • Organising and managing the available time.
  • Preparing, drawing up and formalising the general written documents in administrative and judicial processes.
  • Students must be aware of the impact and implications of decisions and activities in other company areas.
  • Students must be capable of deciding, sharply taking decisions and judging.
  • Working autonomously.
  • Working effectively in teams.

Learning Outcomes

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

Content

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: Practical case of analysis of Annual Accounts of companies.

Methodology

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.

Activities

Title Hours ECTS Learning Outcomes
Type: Directed      
30% 45 1.8
Analysis of cases 0 0 1, 3, 4, 5, 6, 7, 8, 9
Exhibition of professors 0 0 1, 2, 3, 7, 8
Type: Supervised      
40% 55 2.2
Other learning activities (quizzes, exercises) 0 0 1, 3, 4, 5, 6, 9
Preparation of reports 0 0 1, 2, 3, 4, 5, 6, 7, 8, 9, 10
Type: Autonomous      
30% 45 1.8
Exam preparation 0 0 4, 5, 9
Personal study 0 0 1, 2, 3, 4, 5, 6, 7, 8, 9, 10

Assessment

The evaluation of the knowledge of the subject will be based on the following method:

 

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.

          Test type tests (topics 1-3) 20%

           Test type test (topics 4-5) 20%

           Case study (group) 10%
           practices                10%
 

 

 

b) - the individual completion of a global final test 40% 

  The students, that once we have weighted the previous qualifications of the a) and b) obtain a final grade between 3 and 4.9, 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.

Only the student who has not presented anything in the whole subject is considered not presented

Fraudulent conduct:

"A student who copied or tries to copy an exam will get a 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. "

 

Assessment Activities

Title Weighting Hours ECTS Learning Outcomes
1. test type test 20% 1 0.04 1, 3, 4, 5, 8
2. Test 20% 1 0.04 1, 3, 4, 5, 8
3 With practical teamwork (written presentation) 10% 0.5 0.02 1, 2, 3, 4, 5, 6, 7, 8, 9, 10
4.Examination (practical) 40% 2 0.08 1, 3, 4, 5, 6, 7, 8
Exercices and quizzes 10% 0.5 0.02 1, 2, 3, 4, 5, 7, 8, 9

Bibliography

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

COMPREHENSIVE BUSINESS ANALYSIS. (Third Edition). Author: ORIOL AMAT Publisher: BRESCA PROVECHO-ACCID ( Can be accessed free online)

www accid.org
 
Https://normativacomptable.cat
 

Software

Office ( word, excel)