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Syllabus 2018-19 - 11612016 - 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: Grado en Turismo
FACULTY: FACULTY OF LAW AND SOCIAL SCIENCES

ACADEMIC YEAR: 2018-19
SYLLABUS
1. COURSE BASIC INFORMATION
NAME: Introduction to Accountancy
CODE: 11612016 ACADEMIC YEAR: 2018-19
LANGUAGE: English LEVEL: 3
ECTS CREDITS: 6.0 YEAR: 1 SEMESTER: SC
 
2. LECTURER BASIC INFORMATION
NAME: PARRADO MARTINEZ, PURIFICACIÓN
DEPARTMENT: U137 - ECONOMÍA FINANCIERA Y CONTABILIDAD
FIELD OF STUDY: 230 - ECONOMÍA FINANCIERA Y CONTABILIDAD
OFFICE NO.: D3 - 137 E-MAIL: pparrado@ujaen.es P: 953212611
WEBSITE: -
LANGUAGE: - LEVEL: 1
 
NAME: CANO RODRÍGUEZ, MANUEL
DEPARTMENT: U137 - ECONOMÍA FINANCIERA Y CONTABILIDAD
FIELD OF STUDY: 230 - ECONOMÍA FINANCIERA Y CONTABILIDAD
OFFICE NO.: D3 - 160 E-MAIL: mcano@ujaen.es P: 953213484
WEBSITE: -
LANGUAGE: - LEVEL: 3
 
3. CONTENT DESCRIPTION

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

4. COURSE DESCRIPTION AND TEACHING METHODOLOGY

INTRODUCTION TO ACCOUNTING

Teaching methodology: 
  
Lecture (Theory) 3 hours per week 
Lecture (Practice): 1 hour 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

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.

6. BOOKLIST
MAIN BOOKLIST:
  • Spanish general accounting plan. Edition: -. Author: -. Publisher: Madrid : Instituto de Contabilidad y Auditoría de Cuentas, 2012  (Library)
ADDITIONAL BOOKLIST:
  • 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)