Universidad Pública de Navarra - Nafarroako Univertsitate Publikoa
Public University of Navarre
| 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 ] | |||||
Contents
Concepts of wealth, equity, assets, liabilities and income. Bookkeepping fundamentals. Firms accounting circle. IFRS. Accounting treatment of standard business operations.
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.
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 |
Evaluation
| Learning outcome |
Assessment activity |
Weight (%) | It allows test resit |
Minimum required grade |
|---|---|---|---|---|
| RA01, RA03, RA11, RA22, RA26 | Partial Examinations | 30 | Yes | none |
| RA01, RA03, RA11, RA22, RA26 | 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).