Public University of Navarre



Academic year: 2024/2025 | Previous academic years:  2023/2024  |  2022/2023  |  2021/2022  |  2020/2021 
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:
LIZARRAGA DALLO, FERMÍN   [Mentoring ] HUSILLOS CARQUES, FCO. JAVIER (Resp)   [Mentoring ]
CADIMA BUSTOS, ANA VERONICA   [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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General proficiencies

Not applicable

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Specific proficiencies

Not applicable

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Learning outcomes

RA01: Identify relevant economic information sources for the company and their content.

RA03: Derive relevant information for the company from data that cannot be recognized by non-professionals.

RA11: Understand the financial statements that make up the annual accounts, their theoretical foundations, and their application for decision-making.

RA18: Evaluate, based on relevant information records, the situation and foreseeable evolution of a company.

RA22: Design, prepare, and interpret the different elements that make up the accounting systems used within organizations and be able to generate both internal and external accounting reports for the company.

RA26: Analyze and solve complex business management problems by applying the knowledge, skills, and competencies acquired.

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Methodology

Learning activities Hours (Classroom) Hours (Out of classroom)
A-1 Lectures 28 100
A-2 Tutorials 28 100
A3- Individual or group works 33.33 0
A4- Individual or group office hours 03.33 0
A5- Self-study hours 53.33 0
A6- Exams 04 100

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Evaluation

 

Learning
outcome
Assessment
activity
Weight (%) It allows
test resit
Minimum
required grade
  Partial Examinations 30 Yes none
  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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