Degree | Type | Year |
---|---|---|
2502904 Hotel Management | FB | 1 |
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There isn't any prerequisites
1. INTRODUCTION, BASIC ECONOMICS ENTERPRISE
Accounting concept. The company. Type of company. Type of accounting. Accounting as the main source of information about the company and economic reality, concept, functions and objectives of the company.
2. OBJECTIVES AND DYNAMICS OF ACCOUNTING
Main objectives. accounting method. business assets. economic situation of the company. Account: concept and operating mechanisms. Recording operations: journal and ledger. Double-entry bookkeeping and accounting entries.
3. ACCOUNTING STANDARDS. the PGC
Content. Accounting Principles. The Chart of Accounts. Definitions and accounting relationships. Annual Accounts. Valuation rules.
4. FINANCIAL STATEMENTS
Balance: image of the assets of the company. Operation of equity accounts. gains and losses: Image of economic activity of the company. Operating result accounts. financial and economic diagnosis of the company.
5.ACCOUNTING CYCLE
fiscal and accounting year. Stages of the accounting cycle. The seat opening. Recording the changes in equity. The concept of expenditure and income concept. Recording expenses and income. Accounting determination of the profit (Regularization).
6. SOURCES OF FUNDING
Accounting for operations with sources of own funds (equity). Calculation of net asset value. Accounting operations outside funding sources (non-current liabilities)
7. VAT. ASSETS
Accounting VAT tax in different operations, output VAT and VAT and quarterly tax assessment. Accounting for fixed assets and operations Leasing operations.
8. INVENTORIES
Assessment of input and output elements warehouse. Calculation of the valuation of ending stocks. PMP methods and FIFO
9. INCOME AND EXPENSES
Accounting for income, personnel expenses and purchases.
Title | Hours | ECTS | Learning Outcomes |
---|---|---|---|
Type: Directed | |||
Case Study | 28 | 1.12 | 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12 |
Lectures | 38 | 1.52 | 1, 2, 3, 4, 5, 6, 7, 9, 11 |
Type: Supervised | |||
Exercises | 34 | 1.36 | 1, 2, 3, 4, 5, 6, 7, 9, 11 |
Type: Autonomous | |||
Concepts study | 43 | 1.72 | 1, 2, 5, 6, 7, 8 |
Teaching language: catalan/spanish
a) Sessions Lectures: Exposition of theoretical content of the program clear, systematic and organized by the teacher form (students will have the virtual campus of the Autonomous Interactive basic notes of all subjects). student participation in the classroom will be encouraged at all times; their contributions, reflections, and doubts will be valued
b) Practical class sessions:Students in groups will develop a series of exercises and throughout the course cases (students will have the virtual campus of the Autonomous Interactive exercises to do)
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 |
---|---|---|---|---|
Case Study presentation | 10% | 1 | 0.04 | 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12 |
Exam 1 | 30% | 2 | 0.08 | 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12 |
Exam 2 | 30% | 2 | 0.08 | 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12 |
Exam 3 | 30% | 2 | 0.08 | 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12 |
A) Continuous assessment
3 tests of continuous evaluation will be conducted with a weight of 30% of the final for each note as well as a case study, with a weight of 10% of the final grade.
To make the calculation of the final grade in the 3 tests must be obtained at least 3,5 (all 3), and in the case study, and the subject is passed if the final grade is 5 or greater than 5 (in base 10).
B) Single exam
Students who have not followed the continuous assessment or who have not approved may take the final exam of the whole subject. None of the marks obtained previously be counted.
C) Reevaluation
Only for those students to single / final evaluation they have obtained a note or greater than 3.5 and less than 5. The maximum mark reevaluation is 5.
The grade for the subject will be NOT EVALUABLE when the student attends less than half of the assessment activities and/or does not attend the final exam.
Basic bibliography:
Recommended bilbliography:
Excel
Name | Group | Language | Semester | Turn |
---|---|---|---|---|
(TE) Theory | 1 | Catalan/Spanish | second semester | morning-mixed |