Public University of Navarre



Academic year: 2019/2020 | Previous academic years:  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)   [Mentoring ]

Partes de este texto:

 

Module/Subject matter

Accounting. External accounting.

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Contents

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

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Descriptors

Firm´s financial information, accountability, decision making.

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General proficiencies

GP01 Capacity for analysis and synthesis

GP02 Capacity for organize and planning.

GP04 Oral and written communication in a foreign 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 commitment

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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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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 individual 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 (ordinary 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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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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