Public University of Navarre



Academic year: 2018/2019
International Bachelor's degree in Management and Business Administration
Course code: 174201 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)

Partes de este texto:

 

Module/Subject matter

Accounting/External accounting.

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Descriptors

Frim´s financial information, accountability, decision making

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General proficiencies

GP01 Capacity for analysis and synthesis

GP02 Capacity for organize and planing.

GP04 Oral and written communication in a foreing language

GP06 The ability to search for and analyse information from different sources

GP07 Capacity for solve problems.

GP08 Capacity for make decisions.

GP09 Capacity for work in group.

GP12 Interpersonal skills

GP15 An ethical approach to work

GP17 Capacity for self-reliant learning

CG24 Human rights committment

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Specific proficiencies

SP02 To identify sources of economic information relevant to their particular enterprise and their contents

SP03 To discern information and data relevant to their particular enterprise which a non-professional would be unable to recognise

SP04 To analyse business management problems, applying professional criteria based on the use of technical instruments

SP07 To assess the situation and foreseeable development of a company on the basis of the relevant records

SP16 To design accounting systems and produce internal and external accounting reports

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Learning outcomes

LO_A1. Basic accountancy theory and knowledge and its applications for decision making.

LO_A2. Report on the financial situation and analyze cash flows over a period of time using the appropriate financial statements.

LO_A3. Evaluate and argue the different effects of alternative accounting treatments on the basic financial statements of the company.

LO_A4. Understand and apply the current accounting standards.

LO_A5. Communicate in a clear and comprehensive way the results of the financial statement analysis using technical language.

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Methodology

 

Learning activities Hours (Classroom) Hours (Out of classroom)
A-1 Lectures 29  100
A-2 Tutorials 29  100
A3- Individual or group works  3.33 0
A4- Individual or group office hours  3.33 0
A5- Self-study hours  53.33 0
A6- Exams 02 100

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Relationship between formative activities and proficiencies

Proficiencies Learning Activities
GP01. Capacitiy for Analysis and synthesis skills A-1, A2, A3, A4, A5, A6
GP02. Capacity for organize and planing A-1, A2, A3, A4, A5, A6
GP04. Oral and written communication skills in a foreing language A-1, A2, A3, A4, A5, A6
GP06. Ability to search and analyze information from varied sources A-1, A2, A3, A4, A5, A6
GP07. Capacity for solve problems  A-1, A2, A3, A4, A5, A6
GP08  Capacity for make decisions  A-1, A2, A3, A4, A5, A6
GP09. Capacity for work in groups  A1, A2, A3, A4
GP12. Social skills A1, A2, A3, A4
GP15. Ethic behaviour in the job  A-1, A2, A3, A4, A5, A6
GP17 Capacity for self-reliant learning  A-1, A2, A3, A4, A5, A6
GP24 Human rights commitment   A-1, A2, A3, A4, A5, A6
EP02. Identify relevant economic information and its content and internal users  A-1, A2, A3, A4, A5, A6
EP03. Recognize information from data in a professional way  A-1, A2, A3, A4, A5, A6
EP04. Apply professional criteria and technical tools to solve business problems  A-1, A2, A3, A4, A5, A6
EP07. Assess the financial situation and future performance of a company  A-1, A2, A3, A4, A5, A6
EP16. Design a basic accounting system and prepare accounting information for external and internal usersA   A-1, A2, A3, A4, A5, A6

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Languages

English.

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Evaluation

Learning Outcomes Evaluation Weight (%) Re-examination
LO_A1. Basic accountancy theory and knowledge and its applications for decision making. LO_A2. Report on the financial situation and analyze cash flows over a period of time using the appropriate financial statements. LO_A3. Evaluate and argue the different effects of alternative accounting treatments on the basic financial statements of the company. LO_A4. Understand and apply the current accounting standards. LO_A5. Communicate in a clear and comprehensive way the results of the financial statement analysis using technical language. Development of individual questions in class 10% NO
LO_A1. Basic accountancy theory and knowledge and its applications for decision making. LO_A2. Report on the financial situation and analyze cash flows over a period of time using the appropriate financial statements. LO_A3. Evaluate and argue the different effects of alternative accounting treatments on the basic financial statements of the company. LO_A4. Understand and apply the current accounting standards. LO_A5. Communicate in a clear and comprehensive way the results of the financial statement analysis using technical language. Group and idividual works 20% NO
LO_A1. Basic accountancy theory and knowledge and its applications for decision making. LO_A2. Report on the financial situation and analyze cash flows over a period of time using the appropriate financial statements. LO_A3. Evaluate and argue the different effects of alternative accounting treatments on the basic financial statements of the company. LO_A4. Understand and apply the current accounting standards. LO_A5. Communicate in a clear and comprehensive way the results of the financial statement analysis using technical language. 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.

 

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Contents

Concepts of wealth, equity, assets, liabilities and income. Bookkepping fundamentals. Firms accounting cyrcle.  IFRS. Accounting treatment of standard business operations.

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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

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Bibliography

Acceda a la bibliografía que su profesor ha solicitado a la Biblioteca.


Weygandt, Jerry J., Paul D. Kimmel and Donald E. Kieso (2015). Financial accounting. IFRS Edition. 3rd edition. Wiley (ISBN978-1-118-97808-5)

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Location

Aulario UPNA. Campus Arrosadía. Pamplona.

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