BACHELOR S DEGREE IN BUSINESS ADMINISTRATION

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1 BACHELOR S DEGREE IN BUSINESS ADMINISTRATION Subject Financial Accounting II Code Module Accounting Area Accounting for external users Character Compulsory Attendance 3 Credits 6 Non attendance 3 Year Second Semester 3 Department Professor Alexander Müller Francisco J. Gonzalez Department o Financial Economics and Accounting II Coordinator: Elisa García Jara alexander.muller@ccee.ucm.es fragon04@ucm.es SYNOPSIS BRIEF DESCRIPTION Identify and obtain information from different sources in order to elaborate financial statements useful in order to take decisions. PREVIOUS KNOWLEDGE REQUIRED Accounting knowledge on the level stablished by the subject financial accounting I EDUCATIONAL OBJECTIVES 1

2 OBJECTIVES (Learning outcomes) Representation and communication of financial information in accordance with laws and other accounting standards COMPETENCES General: CG1, CG2, CG3, CG4 Cross-sectional: CT1, CT3, CT4, CT5 Specific: CE3, CE4, CE5, CE6 CONTENTS (Syllabus) 1. LEGAL FRAMEWORK OF ACCOUNTING. SPANISH PGC 1.1 Legal framework 1.2 Financial Statements. 2. FIXED ASSETS 2.1.Tangible 2.2. Real estate investments 2.3. intangible 3. LEASES 4. FINANCIAL INSTRUMENTS 4.1. Financial assets 4.2. Financial liabilities 5. NET INCOME ANALYSIS 5.1 Concept and components 5.2 Share capital 5.3 Reserves 5.4 Accounting performance 5.5 Subsides and grants TEMA 6. PROVISIONS AND CONTINGENCES 6.1. Concept 6.2. Recognition 6.3. Clasification 6.4. Valuation 7. INCOME STATEMENT 7.1. Revenues and other incomes 7.2. Expenses 7.3. Income statements 2

3 TEACHING ACTIVITIES Lectures % of Total Credits 20% Conference and presentations. Students are required to read previously the topic in the handbook. Practical classes % of Total Credits 20% It may include text and slide analysis, general discussions, and so on. The seminar will be fortnightly intervals, so that the second and fourth week of the month, there will be a 1 hour seminar for half of the students in the group, and 1 hour seminar for the other half of the students in the group. Other Activities Personal or group participation Tests Final Exam Other activities % of Total Credits ASSESSMENT Intermediate exams and exercise solutions Otra actividad 70% 20% 5% Carrying out/ and presentation of individual or group projects Other activities Activities in class ASSESSMENT CRITERIA 1. Assessment Active participation in the classroom or in seminars: 5% of the final mark. Intermediate exam and exercise solutions: 20% of the final mark.(10%, 10%) Carrying out and presentation of individual or group projects: 5% of the final mark. Final exam: 70% of the final mark. It is necessary a minimum mark of 4 out 10 on the final exam to pass the subject. 5% 3

4 CONSIDERATION OF A STUDENT AS PRESENTED OR NON PRESENTED Ordinary session. The presentation or not to the intermediate test will be the definition criteria, so that the student that takes thise exam will be considered as presented in the June session and will be evaluated with the grade that applies. The student that does n ot take the exam and that is n ot involved in the evaluated activities will be considered as not presented in the ordinary session. Extraordinary session. The student that doesn t take the exam will be considered as NOT PRESENTED. The student that takes the exam will be evaluated according to the subject tab. 4

5 CHRONOGRAM Week Topic Classroom work Work outside the classroom I, II LESSON 1 LEGAL FRAMEWORK OF ACCOUNTING Class: presentation of the subject. Exercises lesson I III, IV LESSON 2: INCOME STATEMENT Class: presentation Exercises lesson II Seminar 1: Presentation of the Virtual Campus Work-team formation V to VII LESSON 3: NET INCOME ANALYSIS Class: presentation Exercises lesson III VIII LESSON 4: PROVISIONS AND CONTINGENCES Class: presentation Exercises lesson IV Seminar 2 IX INTERMEDIATE EXAM IX to XII LESSON 5: FINANCIAL INSTRUMENTS Class: presentation Exercises lesson V Seminar 3: XIII to XIV LESSON 6; NON CURREN ASSETS Class: presentation Exercises lesson VI XV and XVI LESSON 7: LEASES Class: presentation Exercises lesson VII PRESENTATIONS 5

6 RESOURCES BASIC BIBLIOGRAPHY BESTEIRO VARELA, Mª A. y MAZARRACIN BORREGUERO R. (2011): Contabilidad Financiera Superior. Editorial Pirámide. CAMACHO, M.M. ET AL.: Beyond standards: intermediate financial accounting (in press) CUADRADO, A., PRADO, A., SOSA, FJ., GARCÍA E., Y SAN FRUTOS, A. (2013). Contabilidad financiera intermedia. Sinopsis del Plan General de Contabilidad E. Madrid. C.E.R.S.A. GOMEZ GOMEZ, A. P. y otros (2008): El plan general de contabilidad y de PYMES. Madrid. Editorial Pearson. INTERNATIONAL FINANCIAL REPORTING STANDARS. IASC. ADDITIONAL BIBLIOGRAPHY GOMEZ GOMEZ, A. P. y otros (2009): Supuestos de contabilidad para PYMES. Madrid. Editorial Pearson. FERNÁNDEZ GONZALEZ, F. J. (2009): Nuevo Plan General Contable Madrid. Ediciones Francis Lefebvre. FERNÁNDEZ GONZALEZ, F. J. (2007): Nuevo Plan General Contable. 205 supuestos prácticos Madrid. Ediciones Francis Lefebvre FINCH, C. (2013): A students guide to International Financial Reporting Standards (3 rd edition). Kaplan Publishers. HARRISON, W.T. (2011): Financial accounting : international financial reporting standards. Pearson. MUÑOZ JIMENEZ, J. (coor) (2008): Contabilidad financiera. Madrid. Pearson. Prentice Hall. PICKER, R. ET AL. (2014): Applying International Financial Reporting Standards. Wiley. SEGOVIA SAN JUAN, A. I. (2008): Contabilidad básica (adaptado al nuevo Plan general de contabilidad RD 1514/2007 de 16 de noviembre. Madrid. Editorial Universitaria Ramón Areces. 6

7 Legal text Real Decreto 1514/2007 de 16 de noviembre por el que se aprueba el nuevo PGC. Ley 16/2007, de 4 de julio, de reforma y adaptación de la legislación mercantil en materia contable para su armonización internacional con base en la normativa de la Unión Europea. Real Decreto 1/2010 de 2 de julio por el que se aprueba el texto refundido de la Ley de Sociedades de Capital. Real Decreto 1159/2010 de 17 de septiembre por el que se aprueban las Normas para la Formulación de Cuentas Anuales Consolidadas y se modifica el PGC. OTHER RESOURCES Interactive material: Business Experiments for Learning Financial Accounting (2010) PIMCD nº158 (UCM) Mar Camacho, Raquel Pérez, Mª José Rivero, Elena Urquía and Javier Zornoza

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