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