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Syllabus 2018-19 - 11311005 - 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 Finanzas y contabilidad |
FACULTY: | FACULTY OF LAW AND SOCIAL SCIENCES |
ACADEMIC YEAR: | 2018-19 |
COURSE: | Introduction to Accountancy |
NAME: Introduction to Accountancy | |||||
CODE: 11311005 | ACADEMIC YEAR: 2018-19 | ||||
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 GENERAL
ACCOUNTING 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:
100% Final exam: 50% theory and 50% practice.
This course is full in English. Consequently, there will not
be any difference between the Spanish students and the mobility
students. It is entire responsibility of the students to attend to
the final exam in the official date.
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Spanish general accounting plan. Edition: -. Author: -. Publisher: Madrid : Instituto de Contabilidad y Auditoría de Cuentas, 2012.
- Notes: http://www.icac.meh.es/Documentos/CONTABILIDAD/PGC%20Ingles.pdf
- Corporate financial accounting and reporting . Edition: -. Author: Sutton, Tim. Publisher: Harlow : Prentice Hall, 2004. (Library)
- 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: 5th ed.. Author: Britton, Anne. Publisher: Harlow, England : Prentice Hall , 2010 (Library)
- Principles of Financial Accounting. Edition: 3rd ed.. Author: Gillespie, Ian. Publisher: Harlow, England : Prentice Hall, 2004 (Library)
- Financial accounting. Edition: 7th ed.. Author: Harrison, Walter T., Jr.. Publisher: New Jersey [etc.] : Prentice-Hall, cop. 2008 (Library)
- Financial Accounting. An International Approach. Edition: -. Author: Kothari, J. and Barone, E (Library)