Rovira y Virgili
Educational guide 
Faculty of Business and Economics
A A 
Bachelor's Degree in Business Administration and Management (CTE)
   Learning outcomes
Type A Code Learning outcomes
 A2 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
 B1 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
 C4 Produce well structured, clear and effective oral texts.
Produce well-structured, clear and rich written texts