| Educational guide Faculty of Business and Economics |
english |
| Bachelor's Degree in Finances and Accounting |
 Subjects |
| HIGHER FINANCIAL ACCOUNTING |
| Contents |
| IDENTIFYING DATA | 2023_24 |
| Subject | HIGHER FINANCIAL ACCOUNTING | Code | 16204107 | |||||
| Study programme |
|
Cycle | 1st | |||||
| Descriptors | Credits | Type | Year | Period | ||||
| 6 | Compulsory | Second | 1Q |
|||||
| Competences | Learning outcomes | Contents |
| Planning | Methodologies | Personalized attention |
| Assessment | Sources of information | Recommendations |
| Topic | Sub-topic |
| TOPIC 1. NET EQUITY INSTRUMENTS | 1.1 Incorporation of commercial companies. 1.2. Accounting treatment of incorporation and start-up expenses. 1.3 Capital increases 1.4. Capital reductions 1.5. Transactions with treasury stock 1.6. Extinction of companies. |
| TOPIC 2. NET EQUITY AND OTHER LIABILITIES | 2.1. Grants, donations and legacies received 2.2. Adjustments for changes in value 2.3. Provisions for liabilities and charges 2.4. Provisions for trade operations 2.5. Contingencies |
| TOPIC 3. VALUE ADDED TAX ACCOUNTING | 3.1. Intra-Community acquisitions of goods and services. 3.2. Intra-Community deliveries of goods and services 3.3. Imports 3.4. Exports 3.5. Accounting record of purchases and sales under the special cash basis system 3.6. Accounting record of sales to customers under the equivalence surcharge. 3.7. Accounting record of non-deductible VAT purchases |
| TOPIC 4. CORPORATE TAX ACCOUNTING | 4.1. Current tax 4.2. Deferred tax 4.3. Accounting record of deductions and allowances pending application 4.5. Valuation of deferred tax assets and liabilities 4.6. The equalization and capitalization reserve |
| TOPIC 5. PERSONNEL EXPENSES | 5.1. Payroll accruals 5.2. Sick leave situations covered by Social Security 5.3. Subsidized subsidy courses |
| TOPIC 6. ACCOUNTING STANDARDS: IMPLICATIONS FOR ANALYSIS | 6.1. Accounting harmonization 6.2. International Financial Reporting Standards 6.3. Standardization in Spain 6.4. Reform and adaptation of commercial accounting legislation to support international harmonization. 6.5. The conceptual framework for financial reporting 6.6. Legalization of accounting and corporate books. 6.7. Group of companies |
| TOPIC 7. SOCIAL ACCOUNTING: DEFINITION AND CONTENT | 7.1. Introduction 7.2. Terminology and conceptual framework 7.3. Models of social relevance 7.4. Responsible management accounting 7.5. Employee reporting 7.6. The statement of added value (EVA) |
| TOPIC 8. INTRODUCTION TO ENVIRONMENTAL ACCOUNTING | 8.1. Introduction 8.2. Background 8.3. Definition and scope 8.4. Environmental accounting 8.5. Publishing reports 8.6. Alternatives in reporting |
