Public University of Navarre



Academic year: 2018/2019 | Previous academic years:  2017/2018  |  2016/2017  |  2015/2016  |  2014/2015 
International Double Bachelor's degree in Economics, Management and Business Administration
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)

Partes de este texto:

 

Module/Subject matter

Business Environment/Accounting.

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Descriptors

Financial information, decision making, accountability

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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

 

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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.

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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.

 

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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

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Relationship between formative activities and proficiencies

Proficiencies Formative Activities
GP01. Analysis and synthesis skills A-1,A-2,A-3,A-4,A-5,A-6, A-7
GP02. A capacity for organize and planning  A-1,A-2,A-3,A-4,A-5,A-6, A-7
GP04. Oral and written communication skills in a foreing language A-1,A-2,A-3,A-4,A-5,A-6, A-7
GP07. A capacity for solving problems A-1,A-2,A-3,A-4,A-5,A-6, A-7
GP09. A capacity for work in groups  A-1,A-2,,A-4,A-5
GP12. Social skills A-1,A-2,A-3,A-4,A-5
GP15. Ethic behaviour in the job A-1,A-2,A-3,A-4,A-5,A-6, A-7
SP02. Identify relevant economic information and its content and internal users A-1,A-2,A-3,A-4,A-5,A-6, A-7
SP03 To be able to indentify Micro and Macro economic data, imposible to be identified by non-expert audience. A-1,A-2,A-3,A-4,A-5,A-6, A-7
SP07 To contribut to the good allocation of resources in the public and private sphere.  
SP10. To evaluate the consequences of different accions and to choose the best one taking into account aims given A-1,A-2,A-3,A-4,A-5,A-6, A-7
SP11. To know management science and its diferent domains. A-1,A-2,A-3,A-4,A-5,A-6, A-7

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Languages

English.

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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.

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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.

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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 (ISBN 978-1-118-97808-5)

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Location

Aulario UPNA. Campus Arrosadía. Pamplona.

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