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2022/2023

Accounting Innovation

Code: 102367 ECTS Credits: 6
Degree Type Year Semester
2501572 Business Administration and Management OT 4 2

Contact

Name:
Diego Prior Jimenez
Email:
diego.prior@uab.cat

Use of Languages

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

Other comments on languages

The course material is written in Spanish. Students can communicate with the teacher in English

Prerequisites

To do this subject it is necessary to have completed acounting and analysis of financial statements.

Objectives and Contextualisation

This course provides tools to assess the viability of firms and to use Business Intelligence tools to detect fraud and manipulation of the accounting and financial information.Finally, there is an assessment of the growth of groups of firms and the consolidation of accounting and financial information. 

Competences

  • Capacity for independent learning in the future, gaining more profound knowledge of previous areas or learning new topics.
  • Capacity for oral and written communication in Catalan, Spanish and English, which enables synthesis and oral and written presentation of the work carried out.
  • Demonstrate initiative and work individually when the situation requires it.
  • Evaluate the usefulness of accounting information for decision-making of different users.
  • 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.
  • Students must be capable of collecting and interpreting relevant data (usually within their area of study) in order to make statements that reflect social, scientific or ethical relevant issues.
  • Use of the available information technology and adaptation to new technological environments.

Learning Outcomes

  1. A capacity of oral and written communication in Catalan, Spanish and English, which allows them to summarise and present the work conducted both orally and in writing.
  2. Capacity to continue future learning independently, acquiring further knowledge and exploring new areas of knowledge.
  3. Demonstrate initiative and work independently when required.
  4. Identify decisions that can be taken through the analysis and interpretation of accounting information.
  5. Organise work, in terms of good time management and organisation and planning.
  6. Select and generate the information needed for each problem, analyse it and make decisions based on this information.
  7. Students must be capable of collecting and interpreting relevant data (usually within their area of study) in order to make statements that reflect social, scientific or ethical relevant issues.
  8. Use available information technology and be able to adapt to new technological settings.

Content

 

1.- Accounting at the beginning of the enterprise

  • Judiciary measures for the development of the business activity

  • Financial structure of the society. The net worth

  • The legal responsibility of shareholders and managers

2.- Accounting during the development of the enterprise

  • Developing enterprise and results account. Accounting alternatives

  • Cash Flow Statement

  • Indicators of the business project: EBITDA, EBIT, Equity Value, Enterprise Value, PER, DFN (Net Financial Debt)

  • Financing structure of growing enterprises

  • The business project’s future. Indicators of success or failure

3.- Accounting during the mature stages of the enterprise

  • The results account of a mature enterprise

  • Financial structure of mature enterprises

  • Provisions and contingencies

  • Asset valuation and incidents in the result

4.- Enterprise during liquidation

  • Causes of liquidation

  • Process of liquidation of an enterprise

  • The accounting of the liquidation.

5.- Forensic analysis of firms

  • Causes of bankruptcy

  • Business Intelligence and Business Analitics tools to predict fraud and manipulation of financial information. Empirical analysis. 

6.- Consolidation of financial information

  • Accounting consolidation

  • Consolidation methods.

  • Differences of first and succesive consolidations.

    Consolidated financial statements

Methodology

Theoretical classes with resolution of case studies and exercises.

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      
Practical classes 17 0.68 4
Theoretical classes 32.5 1.3 4
Type: Supervised      
Tutorials 4 0.16 2
Type: Autonomous      
Autonomus working 94.5 3.78 4, 7

Assessment

 

  • Students having a global grade between 3,5 and 4,9 can go to the re-take exam. Similarly, students obtaining a grade between 3,5 an 4,9 in the final exam should go to the re-take exam. 

 

  • Student without any participation in the assessment activitivies will receive the qualification of 'non-assessable' 

Assessment Activities

Title Weighting Hours ECTS Learning Outcomes
Exam 30% 2 0.08 1, 2, 3, 4, 5, 6, 8
Exercises, to solve for students. 40% 0 0 1, 2, 3, 4, 5, 7, 6, 8
Final exam 30% 0 0 1, 2, 3, 4, 5, 6, 8

Bibliography

Corona, E, Bejarano, V. y González, J. (2015), Análisis de estados financieros individuales y consolidados, UNED. (accessible en formato digital en la Biblioteca de CCSS: https://elibro.net/es/ereader/uab/48702)

Gee, Sunder (2015), Fraud and Fraud Detection, Wiley. (Accessible en formato digital en la Biblioteca de CCSS: https://onlinelibrary-wiley-com.are.uab.cat/doi/book/10.1002/9781118936764).

Mantone, Pamela S. (2013), Using Analytics to Detect Possible Fraud, Wiley. (Accesible en formato digital en la Biblioteca de CCSS: https://onlinelibrary-wiley-com.are.uab.cat/doi/book/10.1002/9781118715789).

Real Decreto-ley 1/2021, de 12 de enero, que modifica el Plan General Contable para adaptarlo a los criterios contables que ha adoptado la Unión Europea (https://www.boe.es/diario_boe/txt.php?id=BOE-A-2021-1350).

Real Decreto Legislativo 1/2010, de 2 de julio, por el que se aprueba el texto refundido de la Ley de Sociedades de Capital (https://www.boe.es/buscar/act.php?id=BOE-A-2010-10544).

Real Decreto Legislativo 1/2020, de 5 de mayo, por el que se aprueba el texto refundido de la Ley Concursal (https://www.boe.es/buscar/act.php?id=BOE-A-2020-4859).

Resoluciones ICAC (https://www.icac.gob.es/contabilidad/normativa-contabilidad)

Software

It is recommended to have knwledge of excel as an advanced user. Some activities will require the use of R packages.