Universidad de Jaén

Menú local

Syllabus 2014-15 - 11811010 - Introduction to Accountancy (Introducción a la contabilidad)

Caption
  • 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: 2014-15
COURSE: Introduction to Accountancy
SYLLABUS
1. COURSE BASIC INFORMATION
NAME: Introduction to Accountancy
CODE: 11811010 ACADEMIC YEAR: 2014-15
LANGUAGE: English LEVEL: 3
ECTS CREDITS: 6.0 YEAR: 1 SEMESTER: SC
2. LECTURER BASIC INFORMATION
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
3. CONTENT DESCRIPTION

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: THE ANNUAL ACCOUNTS IN THE SPANISH GENERAL ACCOUNTING PLAN

4. COURSE DESCRIPTION AND TEACHING METHODOLOGY

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. ASSESSMENT METHODOLOGY

20% Two (practice) exams during the year (with no priornotice)
80% Final exam (theory and practice)

This course is full in English. Consequently, there will notbe any difference between the Spanish students and the mobilitystudents. It is entire responsibility of the students to attend tothe valuable activities during the course, including the final examin the official date.

6. BOOKLIST
MAIN BOOKLIST:
  • Spanish General Accounting Plan. Edition: -. Author: -.
    • Notes: http://www.icac.meh.es/Documentos/CONTABILIDAD/PGC%20Ingles.pdf
     (Library)
ADDITIONAL BOOKLIST:
  • 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)