Degree | Type | Year |
---|---|---|
2501231 Accounting and Finances | OB | 1 |
You can view this information at the end of this document.
It is highly recommended that the student has successfully “Introduction to the accountancy” that is studied in the first semester (1st course)
The objectives of course are, first study the main norms of mesurement and estimation incorporated in the Spanish General Accounting Plan (SGAP) and second to know the differences with the General Accounting for small and medium enterprises and which companies can apply that plan.
The application of these regulation (already was the General Plan or the Plan for small companies) drives to the formulation of the annual accounts of the companies.
Title | Hours | ECTS | Learning Outcomes |
---|---|---|---|
Type: Directed | |||
Lab sessions | 4 | 0.16 | SM37 |
Practical classes | 13.5 | 0.54 | CM37 |
Theoretical sessions | 32 | 1.28 | CM37, KM27, SM35 |
Type: Supervised | |||
Tutoring and monitoring work in exercices | 13 | 0.52 | CM37, KM27 |
Tutoring and monitoring work in writting about study of annuals accounting reports | 7 | 0.28 | SM35 |
Type: Autonomous | |||
Exercicis and writings | 32.5 | 1.3 | CM37 |
Search information | 10 | 0.4 | KM27 |
Study of normatives and rules | 32 | 1.28 | CM37, KM27 |
The methodology will be based in a combination of the 3 types of activities:
- Activity directed: theoretical classes and practical classes and of resolution of exercices. Also they will realise practical in lab classes
- Activity supervised: consistent in the realisation of tutorial programme and the realisation of exercises.
- Autonomous activity that divides in two parts:
The tutorial could be in a a seminary or on line
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.
Title | Weighting | Hours | ECTS | Learning Outcomes |
---|---|---|---|---|
Cases and exercices in group | 5% | 0.15 | 0.01 | CM37, SM37 |
Final exam | 45% | 3.25 | 0.13 | CM37, KM27, SM35 |
Individual exercicis | 10% | 0.15 | 0.01 | CM37, SM35, SM37 |
Midterm exams | 30% | 2.25 | 0.09 | CM37, KM27, SM35 |
Written report in group | 10% | 0.2 | 0.01 | CM37, SM37 |
The estimation and follow-up of the students will take into 4 components as the following picture:
Activity |
Type |
Description |
Date of delivery |
% Weighting |
Written report |
Group of 2-3 students |
Realisation and presentation of written report in a team. In the work will analyse the information that provides a company in the financial annual accounts on the application of the rules of measurement and register developed in the subject. To surpass the written report will have to obtain a minimum of 5 points (on 10 points). |
First week of May |
10% |
Exercises |
Group of 2-3 students
Individual exercicis
|
The students will have to present in writing and expose some practical cases previously defined for. Weekly activity To surpass this activity will have to obtain a minimum of 5 points (on 10 points)
Global case in A3 Software |
March, April, May, June
during the course
|
5%
10% |
Midterm exams written
|
|
(1) theoretical and practical Examination of the subjects 1 to 5 (2) theoretical and practical Examination of the subject 7 (financial instruments) THESE TWO TESTS ARE NOT LIBERATORY |
March Abril-May
|
15% 15%
|
Final Exam written |
Individual |
Theoretical and practical examination of the contents worked during all the semester For can do average with the other activities is necessary to obtain a minimum note of 5 points in the final examination (on 10)
|
As academic calendar
|
45%
|
To approve Financial Accounting I the student have to surpass the activities (work in group, indiviual exercicis and cases and exercicis in group) 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".
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 1of 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, 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).
This subject does not offer the option for comprehensive evaluation.
BASIC BIBLIOGRAPHY
ESPAÑA. LEY 16/2007, de 4 de Julio, BOE de 5-07-2007 sobre "reforma de la legislación mercantil en material contable para su armonización internacional con base en la normativa de la Unión Europea".
INSTITUTO DE CONTABILIDAD Y AUDITORIA DE CUENTAS (ICAC)
- Nuevo PGC, Real Decreto 1514/07, BOE de 20-11-07
- Nuevo PGC PIMES, Real Decreto 1515/07, BOE de 21-11-07.
- Real Decreto 602/2016 BOE 17-12-16 por el que se modifica el Plan General de Contabilidad aprobado por Real Decreto 1514/2007, el Plan General de Contabilidad de Pequeñas y Medianas Empresas aprobado por Real Decreto 1515/2007
- Real Decreto 1/2021 por el que se modifica el Plan General de Contabilidad aprobado por Real Decreto 1514/2007, el Plan General de Contabilidad de Pequeñas y Medianas Empresas aprobado por Real Decreto 1515/2007
- Resolució de l'ICAC de 1 de març de 2013 sobre immobilitzat material i inversions immobiliaries
- Resolució de l'ICAC de 28 de maig de 2013 sobre inmmobilitzat intangible
GOMEZ VALLS, F. Y otros (2017): “Ejercicios resueltos y comentados con el nuevo PGC”. ACCID 2017
ON LINE
ASOCIACION ESPAÑOLA DE CONTABILIDAD Y ADMINISTRACION DE EMPRESAS (AECA):
http://www.aeca.es
ASSOCIACIÓ CATALANA DE COMPTABILITAT I DIRECCIO (ACCID):
Http://www.accid.org
INSTITUTO DE CONTABILIDAD Y AUDITORIA DE CUENTAS
http://www.icac.meh.es/
Program A3 ECON/CON
Excel
SABI Data base
Name | Group | Language | Semester | Turn |
---|---|---|---|---|
(PAUL) Classroom practices | 101 | Catalan | second semester | morning-mixed |
(PAUL) Classroom practices | 102 | Catalan | second semester | morning-mixed |
(PAUL) Classroom practices | 501 | Catalan | second semester | afternoon |
(PAUL) Classroom practices | 502 | Catalan | second semester | afternoon |
(PLAB) Practical laboratories | 101 | Catalan | second semester | morning-mixed |
(PLAB) Practical laboratories | 102 | Catalan | second semester | morning-mixed |
(PLAB) Practical laboratories | 501 | Catalan | second semester | afternoon |
(PLAB) Practical laboratories | 502 | Catalan | second semester | afternoon |
(TE) Theory | 10 | Catalan | second semester | morning-mixed |
(TE) Theory | 50 | Catalan | second semester | afternoon |