Rovira y Virgili
Faculty of Economics and Business
|Degree of Business Administration and Management (Terres de l'Ebre) (2009)|
|INTRODUCTION TO ACCOUNTING|
|Subject||INTRODUCTION TO ACCOUNTING||Code||16234001|
|Assessment||Sources of information||Recommendations|
|Type A||Code||Learning outcomes|
Understand the reasons for collecting accounting information and the basics of the Conceptual Framework of Accounting incorporated into the general Accountancy Plan in 2007.|
Understand the concepts of income and expenditure, how they are recorded and the criteria for registering and recognizing accounting.
Apply the procedures of the accounting cycle, which end in the preparation of financial statements.
Understand and apply the accounting criteria for valuing and recognizing assets and liabilities.
Understand the method used to systematically record accounts.
|Type B||Code||Learning outcomes|
Adapt the learning objectives put forward by the teaching staff.|
Have an overview of the various theories and methodologies of a subject.
|Type C||Code||Learning outcomes|
Produce well structured, clear and effective oral texts.|
Produce well-structured, clear and rich written texts