| Educational guide Faculty of Business and Economics |
english |
| Bachelor's Degree in Economics (2009) |
 Subjects |
| FINANCIAL ACCOUNTING |
| Contents |
| IDENTIFYING DATA | 2023_24 |
| Subject | FINANCIAL ACCOUNTING | Code | 16224002 | |||||
| Study programme |
|
Cycle | 1st | |||||
| Descriptors | Credits | Type | Year | Period | ||||
| 6 | Basic Course | First | 2Q |
|||||
| Competences | Learning outcomes | Contents |
| Planning | Methodologies | Personalized attention |
| Assessment | Sources of information | Recommendations |
| Topic | Sub-topic |
| TOPIC 1. IMMOBILIZED MATERIAL AND REAL ESTATE INVESTMENTS | 1. Tangible assets 1.1. Concept and classification 1.2. Registration and assessment rules 1.3. Accounting operations of tangible fixed assets 1.3.1. Acquisitions from foreign suppliers 1.3.2. Acquisitions for own production 1.3.3. Valuation corrections: amortizations and value impairments 1.3.4. Drops in inventory 1.3.5. Extensions and improvements 2. Real estate investments 2.1. Concept and classes 2.2. Valuation and accounting 2.3. Valuation corrections: amortizations and value impairments |
| TOPIC 2. INTANGIBLE ASSETS | 1. Intangible assets 1.1. Concept and classes 1.2. Registration and assessment rules 1.3. Research and development expenses and industrial property 1.4. Computer applications 1.5. Valuation corrections: amortizations and value impairments |
| TOPIC 3. FINANCIAL INSTRUMENTS IN THE PGC: FINANCIAL ASSETS | 1. Definition and classification of financial assets 2. Registration and valuation of financial assets 2.1. Financial assets at amortized cost 2.2. Assets at amortized cost held for trading 2.3. Financial assets at cost 3. Value corrections due to deterioration 4. Interest and dividends received from financial assets 5. Write-off of financial assets 6. Bonds and deposits of Assets |
| TOPIC 4. FINANCIAL INSTRUMENTS IN THE PGC: FINANCIAL LIABILITIES AND OTHER LIABILITIES | 1. Definition and classification of financial and non-financial liabilities 2. Registration and assessment of financial liabilities 3. Loans 4. Credit policy 5. Leasing 6. Bonds and deposits of Liabilities |
| TOPIC 5. DETERMINATION OF THE RESULT AND APPLICATION | 1. The result of the period 2. Adjustments in the accounting result: Permanent and temporary differences 3. Current tax: Current tax assets and liabilities 4. Deferred tax: Assets and liabilities for deferred tax 5. Accounting for Corporation Tax. 6. Application of the net result for the period: mandatory and voluntary allocations. |
| TOPIC 6. THE ANNUAL ACCOUNTS | 1. Introduction 1.1. Formulation of the annual accounts 1.2. Annual accounts presentation models: normal, abbreviated and PIME 2. The Balance Sheet 3. The Profit and Loss account 4. The Memory |
