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Syllabus 2013-14 - 11811010 - Introduction to Accountancy (Introducción a la contabilidad)
- Level 1: Tutorial support sessions, materials and exams in this language
- Level 2: Tutorial support sessions, materials, exams and seminars in this language
- Level 3: Tutorial support sessions, materials, exams, seminars and regular lectures in this language
DEGREE: | Doble grado en Derecho y Administración y dirección de empresas |
FACULTY: | FACULTY OF LAW AND SOCIAL SCIENCES |
ACADEMIC YEAR: | 2013-14 |
COURSE: | Introduction to Accountancy |
NAME: Introduction to Accountancy | |||||
CODE: 11811010 | ACADEMIC YEAR: 2013-14 | ||||
LANGUAGE: English | LEVEL: 3 | ||||
ECTS CREDITS: 6.0 | YEAR: 1 | SEMESTER: SC |
NAME: MORENO AGUAYO, ALONSO | ||
DEPARTMENT: U137 - ECONOMÍA FINANCIERA Y CONTABILIDAD | ||
FIELD OF STUDY: 230 - ECONOMÍA FINANCIERA Y CONTABILIDAD | ||
OFFICE NO.: D3 - 147 | E-MAIL: amoragu@ujaen.es | P: 953213021 |
WEBSITE: http://www4.ujaen.es/~amoragu/ | ||
ORCID: https://orcid.org/0000-0001-6374-2480 | ||
LANGUAGE: English | LEVEL: 3 |
The course is based on the accounting rules in Spain.
Syllabus:
UNIT 1: CONCEPT OF ACCOUNTING
UNIT 2: THE STATIC VIEW
UNIT 3: THE DYNAMIC VIEW. THE ACCOUNTS
UNIT 4: OPERATING MODES OF THE ACCOUNTS: ADMINISTRATIVE ACCOUNTS AND SPECULATIVE ACCOUNTS
UNIT 5: THE NET INCOME
UNIT 6: GENERAL ACCOUNTING PROCESS
UNIT 7: THE ACCOUNTING BOOKS
UNIT 8: ACCOUNTING STANDARDIZATION IN SPAIN
UNIT 9: NET INCOME ANALYSIS AND FINANCIAL ANALYSIS
Teaching methodology:
Lecture (Theory) 3 hours per week
Lecture (Practice): 1 hour per week
Seminars: - hours per week
Homework: 6 hours per week
Students with special educational needs should contact the Student Attention Service (Servicio de Atención y Ayudas al Estudiante) in order to receive the appropriate academic support
5% Participation in class
15% Two (practice) exams during the year (with no prior notice)
80% Final exam (theory and practice)
This course is full in English. Consequently, there will not be any difference between the Spanish students and the mobility students. It is your entire responsibility to attend to the valuable activities during the course There will not be chance to retake those activities (neither be changed nor postponed). Similarly, it is your responsibility to take the final examen in the offical date.
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Spanish General Accounting Plan. Edition: -. Author: -.
- Notes: http://www.icac.meh.es/Documentos/CONTABILIDAD/PGC%20Ingles.pdf
- Beyond Figures: Introduction to Financial Accounting. Edition: 1. Author: Camacho-Miñano, M.M., Akpinar, M., Rivero-Menéndez, M.J., Urquía-Grande, E. and Eskola, A.. Publisher: Pirámide (Library)
- Accounting and finance for non-specialists. Edition: 8th ed.. Author: Atrill, Peter. Publisher: Harlow : Pearson Education Limited, 2013 (Library)
- Financial accounting : practice and principles . Edition: -. Author: Bebbington, Jan. Publisher: Hampshire (United Kingdom) : Cengage Learning EMEA , cop. 2011 (Library)
- Financial Accounting . Edition: -. Author: Britton, Anne. Publisher: Harlow, England : Prentice Hall , 2010 (Library)
- Principles of Financial Accounting . Edition: -. Author: Gillespie, Ian. Publisher: Harlow, England : Prentice Hall, 2004 (Library)
- Financial accounting. Edition: 9th ed. Author: Harrison, Walter T. Publisher: Boston : Pearson, c2013 (Library)
- Financial Accounting. An International Approach. Edition: -. Author: Kothari, J. and Barone, E. Publisher: Pearson (Library)
- Corporate financial accounting and reporting . Edition: -. Author: Sutton, Tim. Publisher: Harlow : Prentice Hall, 2004. (Library)