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Syllabus 2015-16 - 11111005 - 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: | Grado en Administración y dirección de empresas |
| FACULTY: | FACULTY OF LAW AND SOCIAL SCIENCES |
| ACADEMIC YEAR: | 2015-16 |
| COURSE: | Introduction to Accountancy |
| NAME: Introduction to Accountancy | |||||
| CODE: 11111005 | ACADEMIC YEAR: 2015-16 | ||||
| LANGUAGE: English | LEVEL: 3 | ||||
| ECTS CREDITS: 6.0 | YEAR: 1 | SEMESTER: PC | |||
| 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 | |
INTRODUCTION TO ACCOUNTING
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:ADMINISTRATIVEACCOUNTSAND 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 GENERALACCOUNTING
PLAN
INTRODUCTION TO ACCOUNTING
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
INTRODUCTION TO ACCOUNTING:
20% 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
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.
-
Spanish General Accounting Plan. Edition: -. Author: -.
- Notes: http://www.icac.meh.es/Documentos/CONTABILIDAD/PGC%20Ingles.pdf
- Beyond figures : introduction to financial accounting : european financial accounting manual. Edition: -. Author: -. Publisher: Madrid : Pirámide, 2012 (Library)
- Accounting and finance for non-specialists . Edition: -. 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)