It is recommended to have done the previous courses (first year subjects): Introduction to accounting (1st semester) and Financial Accounting I (2nd semester).

To study the accounting regulation (the Spanish General Accounting Plan) to elaborate the Annual Accounts for its presentation and as a previous stage to the accounting subject: Analysis of Financial Statements.

Item 1. The annual accounts (I): Preparation of the annual accounts.
										
											
										
											    Documents and formulation.
										
											    Presentation of the annual accounts.
										
											    Rules for the presentation of annual accounts.
										
											    Auditing of the annual accounts.
										
											    Registration of annual accounts.
										
											
										
											Item 2. Annual accounts (II): The balance sheet.
										
											
										
											    Elements and structure.
										
											    Classification criteria.
										
											    Groups of elements. 
    Accounting standards.
										
											
										
											Item 3. The annual accounts (III): The profit and loss account.
										
											
										
											    Elements and structure.
										
											    Classification criteria
										
											    Structure of the Profit and Loss Account.
										
											    Accounting standards.
										
											
										
											Item 4. The annual accounts (IV): The notes.
										
											
										
											    The notes. Qualitative and quantitative information.
										
											    Accounting standards.
										
											
										
											Item 5 The annual accounts (V): Cash Flows Statement.
										
											
										
											    Definition and usefullness.
										
											    Structure.
										
											    Elaboration.
										
											    Interpretation.
										
											
										
											Item 6 The annual accounts (VI): Equity Changes Statement.
										
											
										
											    Definition and usefullness.
										
											    Structure.
										
											    Elaboration.
										
											    Interpretation.
										
											
										
											Item 7 The annual accounts (VII): Non-Financial information.
										
											
										
											    Compulsory.
										
											    Non-compulsory.

The learning methodology is a combination of three types of activities:
										
											
										
											- Directed activity: theoretical sessions, practices and resolution of exercises.
										
											
										
											- Supervised activity: tutorials.
										
											
										
											- Autonomous activity: that is divided into two parts:
										
											
										
											Part of the student's personal study (readings, search for information, etc.). It also includes to do exercises and cases.

										
											Group work activity dedicated to the search of data, elaboration and presentation of a group work about a real case related to one of the subjects studied.

Assessment

Continous Assessment Activities

Title	Weighting	Hours	ECTS	Learning Outcomes
Final Exam	45%	2	0.08	CM36, CM37, KM27, SM36, SM37
Individual practice with A3	15%	0	0	CM36, CM37, KM27, SM36, SM37
Middle term exam	25%	1.5	0.06	CM36, CM37, KM27, SM36, SM37
Participation and presentation of exercises and cases in the classroom	5%	0	0	CM36, CM37, KM27, SM36, SM37
Search for information, preparation and presentation of a group work	10%	0	0	CM37, KM27, SM37

The responsible teacher has the power to specify the content of the test based on the grade obtained by the student in the three evaluable modules.

To  approve Financial Accounting II the student have to surpass  the activities (work, exercises and individual global case) and obtain at least a note of 5 points (on 10) to the final exam.

A student is considered "Not evaluable" in the subject when there is no evidence of evaluation.  In this subject it will be considered non-evaluable when you have not participated in any of the evaluation activities. Therefore, it is considered that a student who completes any component of continuous evaluation can no longer qualify for a "Not evaluable".

"This subject/module does not offer the option for comprehensive evaluation."

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

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 4.8.

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, willget 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).

The programs that can be used in this subject are EXCEL, SABI and A3.