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Syllabus 2019-20 - 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: 2019-20
SYLLABUS
1. COURSE BASIC INFORMATION
NAME: Introduction to Accountancy
CODE: 11811010 ACADEMIC YEAR: 2019-20
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/
LANGUAGE: English 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 THEACCOUNTS: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
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

INTRODUCTION TO ACCOUNTING:

The same assessment criteria will be followed in every assessment period.

The assessment will be based on a final exam (100%). The exam consists of theory (50%) and practice (50%). In addition to obtaining a 50% in the overall score of the exam, to pass the course is required at least 30% of the score in each of the two parts. In case of not reaching the minimum required in any of the parts, the maximum score reachable in the official records will be 4.00.

This course is full in English. Therefore, 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: -.
    • Notes: http://www.icac.meh.es/Documentos/CONTABILIDAD/PGC%20Ingles.pdf
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
  • 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
  • Corporate financial accounting and reporting . Edition: -. Author: Sutton, Tim. Publisher: Harlow : Prentice Hall, 2004.  (Library)