2023_24
Educational guide 
Faculty of Business and Economics
A A 
english 
Bachelor's Degree in Business Administration and Management (2009)
 Subjects
  FINANCIAL ACCOUNTING
IDENTIFYING DATA 2023_24
Subject (*) FINANCIAL ACCOUNTING Code 16214002
Study programme
Bachelor's Degree in Business Administration and Management (2009)
Cycle 1st
Descriptors Credits Type Year Period Exam timetables and dates
6 Basic Course First 2Q
Modality and teaching language See working groups
Prerequisites
Department Business Management
Coordinator
ROIG FIGUERAS, RICARD
CASAMITJANA OLIVE, RAMON
PIÉ DOLS, LAIA
SUÁREZ ELUSTONDO, MARIA HELENA
PORRAS GARCIA, MARIA JOSE
E-mail laia.pie@urv.cat
mariahelena.suarez@urv.cat
ramon.casamitjana@urv.cat
mariajose.porras@urv.cat
ricard.roig@urv.cat
Lecturers
PIÉ DOLS, LAIA
SUÁREZ ELUSTONDO, MARIA HELENA
CASAMITJANA OLIVE, RAMON
PORRAS GARCIA, MARIA JOSE
ROIG FIGUERAS, RICARD
Web
General description and relevant information
GENERAL DESCRIPTION OF THE SUBJECT

This subject is highly abstract and requires knowledge of Introduction to Accounting, as well as basic knowledge of financial mathematics. The main objective of this course is to deepen the knowledge of the PGC, in aspects such as: fixed assets, real estate investments and intangible assets, financial assets and liabilities, provisions, calculation and accounting of Corporation Tax and preparation of annual accounts. It goes deeper into each of the sections of the syllabus with practical cases that make the theoretical concepts understandable.
(*)The teaching guide is the document in which the URV publishes the information about all its courses. It is a public document and cannot be modified. Only in exceptional cases can it be revised by the competent agent or duly revised so that it is in line with current legislation.