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: | |||||
| LIZARRAGA DALLO, FERMÍN [Mentoring ] | HUSILLOS CARQUES, FCO. JAVIER (Resp) [Mentoring ] | ||||
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.
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
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 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.
Learning outcomes
LO01 To know how to value and discuss the impact of different accounting treatments on the basic financial statements
LO02 To understand and apply the current accounting standards
LO03 To communicate information in a clear and understandable way using accounting language.
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
| Formatting activities | Hours (Classroom) | Presenciality |
| A-1 Lectures | 28 | 100 |
| A-2 Tutorials | 28 | 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 | 03 | 0 |
| A-6 Self-study hours | 42 | 0 |
| A-7 Exams | 04 | 100 |
Evaluation
| Learning Outcomes | Evaluation | Weight (%) | Re-examination |
| LO01 LO02 LO03 LO04. LO05. LO06 | Active participation | 10% | NO |
| LO01 LO02 LO03 LO04. LO05. LO06 | Group and individual works | 20% | NO |
| LO01 LO02 LO03 LO04. LO05. LO06 | Partial examinations | 30% | YES |
| LO01 LO02 LO03 LO04. LO05. LO06 | Final Exam | 40% | YES |
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 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)