Universidad de Jaén

Chapter 1: Introduction to financial instruments. Cash, short-term investments and receivables (content linked to SDG 8)

1.1. Definition of financial instrument. 

1.2. Accounting for cash. 

1.3. Trade receivables.

1.4. Valuation of trade receivables. 

1.5. Trade bills. 

1.6. Impairment of trade receivables. 

Chapter 2: Non-trade financial instruments (content linked to SDG 8). 

2.1. Definition, classes and assessement criteria. 

2.2. Financial assets at amortized cost.

2.3. Financial assets at fair value with changes in the profit and loss account

2.4. Financial assets at cost

Chapter 3: Inventories (content linked to SDG 12)

3.1. Definition and economic role of inventories

3.2. Valuation of inventories

3.3. Accounting matters of inventories

3.4. Impairments

3.5. Packaging materials. 

Chapter 4: Non-current assets: Plant, property and equipment (PPE) and intangible assets (content linked to SDG 9). 

4.1. Definition, economic role and classification of non-current assets. 

4.2. Definition, economic role and classification of intangible assets. 

4.3. Valuation of PPE and intangible assets. Depreciation, amortization and Impairments. 

4.4. Investment property. 

4.5. Leasing and similar operations. 

Chapter 5: Current liabilities

5.1. Definition of current liabilities

5.2. Valuation of current liabilities

5.3. Trade and non-trade current liabilites. 

5.4. Provisions and contingencies. 

Chapter 6: The Value Added Tax (VAT). 

6.1. Concept, operations and tax rates. 

6.2. Input and output VAT. 

6.3. Accounts in the Spanish General Accounting Plan. 

6.4. VAT in trade operations. 

6.5. VAT in fixed-assets operations. 

6.6. Settlement of VAT. 

6.7. Intra-EU purchases. 

6.8. Import and export operations. 

Chapter 7: Foreign currencies (content linked to SDG 7). 

7.1. Operations in currencies different from euros. 

7.2. Monetary items. 

7.3. Non-monetary items valued using historical cost. 

Chapter 8: Equity and net income. Financial statements. 

8.1. Definition and components of total equity. 

8.2. Accounts for registering total equity. 

8.3. Period net income. Revenues and expenses recognised in Profit and Loss account. 

8.4. Income tax. 

8.5. Financial statements.

The theory classes will be taught in an expository and interactive way with the students. The teacher will use powerpoint presentations, as well as the blackboard to explain the content of this subjec. 

The practical classes are participative, and will be taught through the resolution and correction of practical cases that will be proposed in each of the subjects during the course. Some of the practical classes will be carried out using a computerised (software) accounting tool.

The development of the methodology will take into account the attainment of the SDGs linked to the content of the course SDG 8, SDG 9, SDG 12 and SDG 17.

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

Regarding the evaluation system, the following clarifications need to be made:

1. At the beginning of the course, the teaching staff will outline the activities related to the theoretical knowledge of the subject that will be developed throughout the semester, so that students can pass the theoretical part through continuous assessment.

2. A student who passes the theoretical part as explained in the previous point will only need to complete the practical part of the final exam.

3. FINAL EXAM (10 points). It consists of a theoretical part (4 points) and a practical part (6 points). To pass the exam, it is mandatory to obtain at least 30% of the score in each of the parts. In case of not reaching the minimum score in any of the parts, the grade that will appear in the records will be a maximum of 4.00.

4. The evaluation system remains the same for both the regular first call and the extraordinary second call.

5. Students who do not attend the final exam will not use up a call and will be listed in the records with the grade of "Not Present." However, students who do not attend any of the official calls will use up one call, even if they do not attend either of the two official calls.

Methodology :

• Theoretical and practical classes: by videoconference (Google Meet-uja), respecting the schedule.
• Additional documentation of the subject available in virtual teaching: powerpoint documents; videos, containing the explanations corresponding to the theoretical contents; pdf files with topic summaries; exercises proposed and exercises with solutions developed.
• Tutorials: at the request of the students by email, subject forum with classification of topics and exercises for specific questions, and by videoconference, by appointment.
• Deliveries of exercises and other evaluation activities, in virtual teaching.

Evaluation system:

• In relation to not being able to establish a presence of 100% given the rules of hygienic-sanitary conditions on the day and time in which the exam is dated in the different calls of the academic year, we would apply the evaluation rules of the original syllabus.   
  In this case, replacing the final face-to-face exam with an online exam. 

Resources and Infrastructure:

Telematic resources will be needed to follow teaching activities and conduct online assessments.

The videoconference sessions will be carried out through Google Meet-uja.

In the communications via email, the ICT accounts of the University of Jaén will be used.

Institution in charge of data processing: Universidad de Jaén, Campus Las Lagunillas, s/n, 23071 Jaén

Data Protection Delegate: dpo@ujaen.es

Purpose: In accordance with the Universities Law and other national and regional regulations in force, carrying out exams and assessment tests corresponding to the courses students are registered in. In order to avoid frauds while sitting the exam, the exam will be answered using a videoconference system, being able the academic staff of the University of Jaén to compare and contrast the image of the person who is answering the exam with the student's photographic files. Likewise, in order to provide the exam with evidential content for revisions or claims, in accordance with current regulation frameworks, the exam will be recorded and stored.

Legitimacy: compliance with legal obligations (Universities Law) and other national and regional regulations currently in force.

Addressees: service providers who are the owners of the platforms where the exams are carried out and with whom the University of Jaén has signed the corresponding data access contracts.

Storage periods: those established in current in force regulations. In the specific case of exam videoconference recordings, not before the examination records and transcripts are closed or the exam can still be reviewed or challenged.

Rights: you can exercise your right of access, amendment, cancellation, opposition, suppression, limitation and portability by sending a letter to the postal or electronic address indicated above. In the event that you consider that your rights have been violated, you may submit a complaint to the Andalusian Council for Transparency and Data Protection www.ctpdandalucia.es

Person in charge: Universidad de Jaén, Paraje Las Lagunillas, s/n; Tel.953 212121; www.ujaen.es

Data protection delegate (DPO): TELEFÓNICA, S.A.U. ; Email: dpo@ujaen.es

Procedure aim: To manage proper recordings of teaching sessions with the aim of facilitating learning process under a multimodal and/or online teaching

Period for record storage: Images will be kept during legal term according to regulations in force

Legitimacy: Data will be managed according to legal regulations (Organic Law 6/2001, December 21, on Universities) and given consent provided by selecting corresponding box in legal admission documents

Data recipients (transfers or assignments): Any person allowed to get access to every teaching modality

Rights: You may exercise your rights of access, rectification, cancellation, portability, limitation of processing, deletion or, where appropriate, opposition. To exercise these rights, you must submit a written request to the Information, Registration and Electronic Administration Service of the University of Jaen at the address above, or by e-mail to the address above. You must specify which of these rights you are requesting to be satisfied and, at the same time, you must attach a photocopy of your ID card or equivalent identification document. In case you act through a representative, legal or voluntary, you must also provide a document that proves this representation and identification. Likewise, if you consider that your right to personal data protection has been violated, you may file a complaint with the Andalusian Data Protection and Transparency Council www.ctpdandalucia.es