Universidad Pública de Navarra - Nafarroako Univertsitate Publikoa
Public University of Navarre
| Course code: 176201 | Subject title: FINANCIAL ACCOUNTING I | ||||
| Credits: 6 | Type of subject: Basic | Year: 1 | Period: 2º S | ||
| Department: Gestión de Empresas | |||||
| Lecturers: | |||||
| HUSILLOS CARQUES, FCO. JAVIER (Resp) [Mentoring ] | |||||
Contents
Fundametals of accounting method. Criteria of registration and valuation in the accounting treatment of busines operations. Accounting particularities of activities of investment, funding and operating activities.
General proficiencies
GP01 A capacity for analysis and synthesis
GP02 A capacity for organize and plannig.
GP04 Oral and written communication in a foreing language
GP07 A capacity for solving problems
GP09 A capacity of work in groups
GP12 Social skills
GP15 An ethical approach to work
Specific proficiencies
SP02 To identify sources of economic information relevant to their particular enterprise and their contents
SP03 To be able to indentify Micro and Macro economic data, imposible to be identified by a non-expert audience.
SP07 To contribut to the good allocation of resources in the public and private sphere.
SP10 To evaluate the consequences of different accions in order to choose the best one taking into account aims given.
SP 11 To know management science and its diferent domains.
Learning outcomes
LO01 To know how to value and dicuss the impact of different accounting treatments on the basic financial statements
LO02 To understand and apply the current accounting standards
LO03 To comunicate informacion in a clear and understandable way using accounting lenguage.
LO04 To know the fundamentals of accounting technologies (the conceptual framework).
LO05. To register the business transactions regarding the accounting cycle and other more complex operations.
LO06 To build the basic accounting statements, in particular the Statement of Financial Position and the Income Statement.
Methodology
| Formating activities | Hours (Classroom) | Presenciality |
| A-1 Lectures | 29 | 100 |
| A-2 Tutorials | 29 | 100 |
| A-3 Individual questions or coursework | 25 | 0 |
| A-4 Group questions or coursework | 20 | 0 |
| A-5 Individual or small groups offices hours | 3 | 0 |
| A-6 Self-study hous | 42 | 0 |
| A-7 Exams | 2 | 100 |
Evaluation
| Learning Outcomes | Evaluation | Weight (%) | Re-examination |
| LO01 To know how to value and dicuss the impact of different accounting treatments on the basic financial statements LO02 To understand and apply the current accounting standards LO03 To comunicate informacion in a clear and understandable way using the accounting lenguage. LO04To know the fundamentals of accounting technologies (the conceptual framework). LO05. To register the business transactions regarding the accounting cycle and other more complex operations. LO06 To build the basic accounting statements, in particular the Statement of Financial Position and the Income Statement. | Development of individual questions in class | 10% | NO |
| LO01 To know how to value and dicuss the impact of different accounting treatments on the basic financial statements LO02 To understand and apply the current accounting standards LO03 To comunicate informacion in a clear and understandable way using the accounting lenguage. LO04To know the fundamentals of accounting technologies (the conceptual framework). LO05. To register the business transactions regarding the accounting cycle and other more complex operations. LO06 To build the basic accounting statements, in particular the Statement of Financial Position and the Income Statement. | Group and idividual works | 20% | NO |
| LO01 To know how to value and dicuss the impact of different accounting treatments on the basic financial statements LO02 To understand and apply the current accounting standards LO03 To comunicate informacion in a clear and understandable way using the accounting lenguage. LO04To know the fundamentals of accounting technologies (the conceptual framework). LO05. To register the business transactions regarding the accounting cycle and other more complex operations. LO06 To build the basic accounting statements, in particular the Statement of Financial Position and the Income Statement. | Exams | 70% | YES |
Additionally, the following minimum requirements will be applied:
Exams (ordinay Exams): for attendance, none. To pass the course, minimum qualification = 5 out of 10 (3.5 if out of 7).
Recovery exam: for attendance, the student must have previously "tried without success". To pass the course, same requirement as for the ordinary exams.
Agenda
Unit 1. Accounting in action
Unit 2. The recording process
Unit 3. Adjusting the accounts
Unit 4. Completing the accounting cycle
Unit 5. Accounting for merchandising operations
Unit 6. Inventories
Unit 7. Accounting for receivables
Unit 8. Payroll accounting
Bibliography
Access the bibliography that your professor has requested from the Library.
Weygandt, Jerry J., Paul D. Kimmel and Donald E. Kieso (2015). Financial accounting. IFRS Edition. 3rd edition. Wiley (ISBN 978-1-118-97808-5)