Public University of Navarre

Academic year: 2023/2024 | Previous academic years:  2022/2023  |  2021/2022  |  2020/2021  |  2019/2020 
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

Partes de este texto:


Module/Subject matter

Accounting. External accounting.


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.

GP12 Interpersonal skills

GP15 An ethical approach to work

GP17 Capacity for self-reliant learning

CG24 Human rights commitment


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


Learning outcomes

LO 01. To know the basic elements of accounting, its theoretical foundations and its application for decision making.

LO 02. To carry out, on the basis of the appropriate financial statements, the diagnosis of the economic-financial situation and the analysis of the cash flows over a period of time.

LO 03. Learn to assess and discuss the effects that different accounting treatment alternatives have on basic financial statements.

LO 04. Understand and apply current accounting regulations.

LO 05. Communicate clearly and comprehensibly the results of accounting analyses carried out using technicalities specific to the discipline.



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


Relationship between formative activities and proficiencies/learning outcomes

Proficiencies Learning Activities
GP01. Capacity for Analysis and synthesis skills A-1, A2, A3, A4, A5, A6
GP02. Capacity for organize and planning A-1, A2, A3, A4, A5, A6
GP04. Oral and written communication skills in a foreign language A-1, A2, A3, A4, A5, A6
GP06. Ability to search and analyze information from varied sources A-1, A2, A3, A4, A5, A6
GP07. Capacity for solve problems A-1, A2, A3, A4, A5, A6
GP08 Capacity for make decisions A-1, A2, A3, A4, A5, A6
GP12. Social skills A1, A2, A3, A4
GP15. Ethical behaviour in the job A-1, A2, A3, A4, A5, A6
GP17 Capacity for self-reliant learning A-1, A2, A3, A4, A5, A6
GP24 Human rights commitment A-1, A2, A3, A4, A5, A6
EP02. Identify relevant economic information and its content and internal users A-1, A2, A3, A4, A5, A6
EP03. Recognize information from data in a professional way A-1, A2, A3, A4, A5, A6
EP04. Apply professional criteria and technical tools to solve business problems A-1, A2, A3, A4, A5, A6
EP07. Assess the financial situation and future performance of a company A-1, A2, A3, A4, A5, A6
EP16. Design a basic accounting system and prepare accounting information for external and internal users A-1, A2, A3, A4, A5, A6







Weight (%) It allows
test resit
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.



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



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



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).



Aulario UPNA. Campus Arrosadía. Pamplona.