This subject is taught in the first year of the Bachelor's Degree in Business Administration and Management, so it is not necessary to have any knowledge of it, on the contrary, it will form the basis of other subjects that will be developed throughout the university career.
The subject of General Accounting is structured in two clearly differentiated parts; Fundamentals of Accounting, where the basic knowledge necessary to be able to delve into the science of accounting is revealed; the second part consists of the theoretical and practical accounting treatment of the problems developed by the General Accounting Plan.
General Accounting is an annual subject and is taught during the first year of the Bachelor's Degree in Business Administration and Management. Throughout the course, students will analyse the conceptual framework which, in accordance with current regulations, will lead to the generation of information that will standardise the information of all companies. This subject will provide students with the basic instruments to carry out business management. In this sense, it will offer the economic and financial information necessary for refined, coherent and reliable decision-making.
This subject is the basis on which the following subjects are based: Financial and Company Accounting in the second year, Cost Accounting in the third year, and Accounting Analysis. It is also the starting point for taking other optional subjects in this area.
On the other hand, this subject is closely related to subjects from other areas, such as Mathematics of Financial Operations, Commercial Law, and subjects in Public Finance and Taxation. Therefore, it is a very important part in the learning and understanding of other multidisciplinary subjects of the Degree in Business Administration and Management, and one of the fundamental pillars that, at a professional level, will open doors for the student in the world of work.
It is a fundamental subject for a student of the Degree in Business Administration, as it will teach him/her to represent the economic facts, and to elaborate the financial statements of a company, a fundamental aspect to later be able to interpret and make decisions.
| Course competences | |
|---|---|
| Code | Description |
| E05 | Develop the ability to analyze any information on the situation and possible development of a company and transform it into a business opportunity. |
| E08 | Ability to produce financial information, relevant to the decision-making process. |
| E09 | Ability to carry out a financial evaluation of the different assets of a company at different points in time and at different levels of risk. |
| G02 | Ability to understand the ethical responsibility and the code of ethics of professionals working in the field of economics. To know and apply the legislation and recognition of human rights and questions of gender equality. |
| G04 | Ability to use and develop information and communication technologies and to apply them to the corresponding business department by using specific programmes for these business areas. |
| G05 | Capacity for teamwork, to lead, direct, plan and supervise multidisciplinary and multicultural teams in both national and international environments so as to create synergies which benefit organisations. |
| Course learning outcomes | |
|---|---|
| Description | |
| Assume social and ethical responsibilities in business decision-making. | |
| Search for information in order to analyze it, interpret is meaning, synthesize it and communicate it to others. | |
| Know/learn the regulations and the accounting systems which lead to the obtaining, analysis and interpretation of a business¿s internal and external information, and that are needed by different users ¿investors, shareholders, executives, clients, employees, government, etc.- in order to make decisions related to the business. | |
| Work out problems in creative and innovative ways. | |
| Additional outcomes | |
| Not established. |
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Unit 1: UNIT 1: ACCOUNTING INFORMATION
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Unit 2: UNIT 2: EQUITY THEORY
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Unit 3: UNIT 3: THE ACCOUNTING METHOD
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Unit 4: UNIT 4: THEORY OF ACCOUNTS
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Unit 5: UNIT 5: THE ACCOUNTING PROCESS
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Unit 6: UNIT 6: ACCOUNTING STANDARDISATION AND PLANNING
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Unit 7: UNIT 7: INVENTORIES
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Unit 8: UNIT 8: SUPPLIERS AND TRADE CREDITORS
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Unit 9: UNIT 9: CUSTOMERS AND TRADE DEBTORS
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Unit 10: UNIT 10: OTHER OPERATING TRANSACTIONS
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Unit 11: UNIT 11: TANGIBLE FIXED ASSETS
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Unit 12: UNIT 12: INTANGIBLE FIXED ASSETS
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Unit 13: UNIT 13: PROVISIONS AND CONTINGENCIES
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Unit 14: UNIT 14: SHAREHOLDERS' EQUITY
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Unit 15: UNIT 15: GRANTS AND DONATIONS
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Unit 16: UNIT 16: FINANCIAL ASSETS
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Unit 17: UNIT 17: FINANCIAL LIABILITIES. DEBITS AND PAYABLES
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Unit 18: UNIT 18: FINANCIAL ACCOUNTS AND FOREIGN CURRENCY
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Unit 19: UNIT 19: TRANSACTIONS AND COMPONENTS OF THE PROFIT OR LOSS FOR THE YEAR
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Unit 20: UNIT 20: ANNUAL ACCOUNTS
| Training Activity | Methodology | Related Competences (only degrees before RD 822/2021) | ECTS | Hours | As | Com | Description | |
| Class Attendance (theory) [ON-SITE] | Lectures | E05 E08 E09 G04 | 2 | 50 | N | N | The fundamental contents of the programme, specified above, will be explained by means of a system of exposition supported by the use of new technologies. These explanations must be completed with the study of didactic units developed by the teacher together with the recommended bibliography, so that the student can reach, together with the material means made available to him/her, the achievement of the objectives developed in point five of this teaching guide. The material used by the teacher in his/her presentations, as well as the didactic units prepared by him/her, will be available to the student on the subject's Moodle platform. | |
| Class Attendance (practical) [ON-SITE] | Problem solving and exercises | E05 E08 E09 G04 | 1 | 25 | N | N | Case studies will be carried out with practical cases in order to clarify the main concepts and rules that have been previously exposed in the theoretical classes. | |
| Workshops or seminars [ON-SITE] | Workshops and Seminars | E05 E08 E09 G02 G04 G05 | 0.15 | 3.75 | Y | N | Seminars or conferences will be held on aspects included in the syllabus of the course which, due to their interest, deserve to be dealt with in greater depth. | |
| Other off-site activity [OFF-SITE] | Workshops and Seminars | E05 E08 E09 G02 G04 G05 | 1.35 | 33.75 | N | N | Autonomous work carried out by the student to prepare and make the most of the specific seminars and lectures. | |
| Field work [ON-SITE] | Other Methodologies | E05 E08 E09 G02 G04 G05 | 0.15 | 3.75 | Y | N | Students will be tutored to carry out work on real cases based on the contents of the syllabus. | |
| Other off-site activity [OFF-SITE] | Other Methodologies | E05 E08 E09 G02 G04 G05 | 1.35 | 33.75 | N | N | Autonomous work carried out by the student for the preparation, use and passing of the real cases carried out under the supervision of the lecturer. | |
| Other off-site activity [OFF-SITE] | Combination of methods | E05 E08 E09 | 1.5 | 37.5 | N | N | Autonomous work carried out by the student for the preparation and use of the theoretical classes and the preparation and resolution of practical cases. | |
| Study and Exam Preparation [OFF-SITE] | Self-study | E05 E08 E09 | 1.2 | 30 | N | N | Autonomous work carried out by the student for the preparation and use of the theory classes and preparation of the assessment tests. | |
| Final test [ON-SITE] | Assessment tests | E05 E08 E09 | 0.3 | 7.5 | Y | Y | Progress test, partial or final, carried out to evaluate the theoretical and practical knowledge acquired. | |
| Total: | 9 | 225 | ||||||
| Total credits of in-class work: 3.6 | Total class time hours: 90 | |||||||
| Total credits of out of class work: 5.4 | Total hours of out of class work: 135 | |||||||
As: Assessable training activity Com: Training activity of compulsory overcoming (It will be essential to overcome both continuous and non-continuous assessment).
| Evaluation System | Continuous assessment | Non-continuous evaluation * | Description |
| Test | 70.00% | 100.00% | Final, partial or progress test. Exam of theoretical-practical content. This percentage may be obtained by means of progress tests or partial tests and a final test. |
| Assessment of problem solving and/or case studies | 30.00% | 0.00% | Continuous assessment through the monitoring of the resolution of theoretical and/or practical cases and work on real situations in the company. |
| Total: | 100.00% | 100.00% |
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Continuous assessment:30% Field work
70% progress tests
Those students who, although having carried out evaluable activities, wish to be evaluated with the non-continuous evaluation criteria must inform the teacher before the end of the class period.
Regarding the evaluation in case of illness or other special circumstances (extenuating rules) see article 6 of the Student Regulations of the University of Castilla-La Mancha. -
Non-continuous evaluation:100% final test
Regarding evaluation in case of illness or other special circumstances (extenuating rules) see article 6 of the Student Regulations of the University of Castilla-La Mancha.
| Not related to the syllabus/contents | |
|---|---|
| Hours | hours |
| Class Attendance (theory) [PRESENCIAL][Lectures] | 50 |
| Class Attendance (practical) [PRESENCIAL][Problem solving and exercises] | 25 |
| Workshops or seminars [PRESENCIAL][Workshops and Seminars] | 3.75 |
| Other off-site activity [AUTÓNOMA][Workshops and Seminars] | 33.75 |
| Field work [PRESENCIAL][Other Methodologies] | 3.75 |
| Other off-site activity [AUTÓNOMA][Other Methodologies] | 33.75 |
| Other off-site activity [AUTÓNOMA][Combination of methods] | 37.5 |
| Study and Exam Preparation [AUTÓNOMA][Self-study] | 30 |
| Final test [PRESENCIAL][Assessment tests] | 7.5 |
| Global activity | |
|---|---|
| Activities | hours |
