Public University of Navarre



Academic year: 2022/2023 | Previous academic years:  2021/2022  |  2020/2021  |  2019/2020  |  2018/2019 
International Double Bachelor's degree in Economics, Management and Business Administration at the Universidad Pública de Navarra
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 ]

Partes de este texto:

 

Module/Subject matter

Business Environment. Accounting.

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Contents

Fundamentals of accounting method. Criteria of registration and valuation in the accounting treatment of business operations. Accounting particularities of activities of investment, funding and operating activities.

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General proficiencies

GP01 A capacity for analysis and synthesis

GP02 A capacity for organize and planning.

GP04 Oral and written communication in a foreign language

GP07 A capacity for solving problems

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 identify Micro and Macro economic data, impossible to be identified by a non-expert audience.

SP07 To contribute to the good allocation of resources in the public and private sphere.

SP10 To evaluate the consequences of different actions in order to choose the best one taking into account aims given.

SP 11 To know management science and its different domains.

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Learning outcomes

LO 01. Learn to assess and discuss the effects that different accounting treatment alternatives have on basic financial statements.

LO 02. Understand and apply written accounting regulations.

LO 03. Communicate in a clear and understandable way using technicalities typical of the accounting discipline.

LO 04. Know the basic elements of accounting defined in the conceptual framework.

LO 05. To record in the accounting books the business operations of the accounting cycle as well as other more complex operations.

LO 06. Prepare basic accounting statements, in particular the balance sheet and the profit and loss account.

 

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Methodology

Formatting activities Hours (Classroom) Presenciality
A-1 Lectures 28 100
A-2 Tutorials 28 100
A-3 Individual or group questions or courseworks 45 0
A-4 Individual or small groups offices hours 03 0
A-5 Self-study hours 42 0
A-6 Exams 04 100

 

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Evaluation

 

Learning
outcome
Assessment
activity
Weight (%) It allows
test resit
Minimum
required grade
LO_01.  LO_02. LO_03. LO_04. LO_05. Partial Examinations 30 Yes none
LO_01.  LO_02. LO_03. LO_04. LO_05. Final Exam 70 Yes none

 

Additionally, the following minimum requirements will be applied:

Ordinary stage exams (Partial examinations and final exam): for attendance, none. To pass the course, minimum qualification = 5 out of  the 10 in the total mark of the course.

Recovery exam: for attendance, the student must have previously "tried without success". To pass the course, same requirement as for the ordinary stage.

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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

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 (ISBN978-1-118-97808-5).

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Languages

English.

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Location

Aulario UPNA. Campus Arrosadía. Pamplona.

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