1. General information
Course:
FINANCIAL AND BUSINESS ACCOUNTING
Code:
54314
Type:
CORE COURSE
ECTS credits:
6
Degree:
317 - UNDERGRADUATE DEGREE IN BUSINESS MANAGEMENT AND ADMINISTRATION (AB)
Academic year:
2023-24
Center:
5 - FACULTY OF ECONOMICS AND BUSINESS
Group(s):
12
13
Year:
2
Duration:
First semester
Main language:
Spanish
Second language:
English
Use of additional languages:
English Friendly:
Y
Web site:
Bilingual:
N
Lecturer:
ROSA MARÍA CAÑAVERAS PEREA
- Group(s):
13
Building/Office
Department
Phone number
Email
Office hours
Fac. Económicas - 2.12
ADMINISTRACIÓN DE EMPRESAS
Rosa.Canaveras@uclm.es
Lecturer:
JOSE LUIS MORENO GONZALEZ
- Group(s):
12
13
Building/Office
Department
Phone number
Email
Office hours
Facultad de CC. Econ. y Empr. - 2.12
ADMINISTRACIÓN DE EMPRESAS
2190
jluis.moreno@uclm.es
2. Pre-Requisites
For the Financial and Business Accounting course, it is not necessary to fulfill any prerequisite. However, the subject matter of this course is based on the knowledge acquired in the General Accounting course and, therefore, this knowledge is necessary to obtain an adequate achievement in this course.
3. Justification in the curriculum, relation to other subjects and to the profession
The Financial and Business Accounting course is taught during the first semester of the second year of the Degree in Business Administration and Management.
The objective of the course is twofold: on the one hand, it completes the knowledge acquired in the General Accounting course by means of a general and integrating vision of all of them, dealing with all the information in a global way in order to prepare accounting statements adapted to the current legal regulations and that allow decision making both for the Administrators of the company and for any other external agent interested in the company. On the other hand, atypical situations that may occur in a company, such as business combinations or insolvency situations, are also studied.
This subject is the conclusion of the study of Financial or General Accounting, which will serve the student as a basis for other subjects such as Accounting Analysis or Consolidation of Financial Statements. In addition, the knowledge acquired will be fundamental in the training of undergraduate students, since the financial statements prepared by Financial Accounting are the vehicle for the transmission of financial and equity information of the company to the outside world.
It is a fundamental subject for the professional development as Economist of the company branch, Financial Advisor, Auditor, Consultant, Inspector and Controller of the General Administration.
4. Degree competences achieved in this course
| 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. |
5. Objectives or Learning Outcomes
| 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 | |
| Description | |
| Listening, negotiating, persuading and defending arguments orally or in writing. | |
6. Units / Contents
-
Unit 1: Investment and financing operations
-
Unit 2: Annaul accounts and other financiar statements
-
Unit 3: Business operations
-
Unit 4: Statutory amendments, capital increases and reductions
-
Unit 5: Transformatión, dissolution and liquidation of business
-
Unit 6: Business combinations
7. Activities, Units/Modules and Methodology
| 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 | 1.33 | 33.25 | N | N | The fundamental contents of the programme will be explained | |
| Class Attendance (practical) [ON-SITE] | Problem solving and exercises | E05 E08 E09 G04 | 0.67 | 16.75 | Y | Y | Case studies will be carried out with practical cases in order to clarify the main concepts and rules that have been previously explained in the theoretical classes | |
| Workshops or seminars [ON-SITE] | Workshops and Seminars | E05 E08 E09 G02 G04 G05 | 0.1 | 2.5 | Y | N | Case studies with practical cases will be carried out in order to clarify the main concepts and rules that have been previously exposed in the theoretical classes | |
| Other off-site activity [OFF-SITE] | Workshops and Seminars | E05 E08 E09 G02 G04 G05 | 0.9 | 22.5 | N | N | Autonomous work carried out by the student for the preparation and use of the specific seminars and lectures | |
| Field work [ON-SITE] | Other Methodologies | E05 E08 E09 G02 G04 G05 | 0.1 | 2.5 | Y | N | Field work will be carried out | |
| Other off-site activity [OFF-SITE] | Other Methodologies | E05 E08 E09 G02 G04 G05 | 0.9 | 22.5 | 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 | 25 | 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 | |
| Final test [ON-SITE] | Assessment tests | E05 E08 E09 | 0.2 | 5 | Y | Y | Progress test, partial or final, carried out to evaluate the theoretical and practical knowledge acquired | |
| Study and Exam Preparation [OFF-SITE] | Self-study | E05 E08 E09 | 0.8 | 20 | N | N | Autonomous work carried out by the student for the preparation and use of the theoretical and practical classes and preparation of the evaluation tests | |
| Total: | 6 | 150 | ||||||
| Total credits of in-class work: 2.4 | Total class time hours: 60 | |||||||
| Total credits of out of class work: 3.6 | Total hours of out of class work: 90 | |||||||
As: Assessable training activity Com: Training activity of compulsory overcoming (It will be essential to overcome both continuous and non-continuous assessment).
8. Evaluation criteria and Grading System
| Evaluation System | Continuous assessment | Non-continuous evaluation * | Description |
| Test | 70.00% | 100.00% | Final, partial or progress test. Theoretical-practical content exam. This percentage can be obtained through the completion of progress tests or partial tests and the completion of a final test. |
| Assessment of problem solving and/or case studies | 30.00% | 0.00% | Corresponds to the evaluation of field work, seminars, conferences and resolution of practical cases. |
| Total: | 100.00% | 100.00% |
According to art. 4 of the UCLM Student Evaluation Regulations, it must be provided to students who cannot regularly attend face-to-face training activities the passing of the subject, having the right (art. 12.2) to be globally graded, in 2 annual calls per subject , an ordinary and an extraordinary one (evaluating 100% of the competences).
Evaluation criteria for the final exam:
-
Continuous assessment:Completion of field work (30%) and test (70%).
Regarding evaluation in case of illness or other special circumstances (extenuating rules) see article 6 of the Student Evaluation Regulations of the University of Castilla-La Mancha. -
Non-continuous evaluation:The final exam will consist of two parts: a theoretical part and a practical part. This test will represent 100% of the grade of the course. According to section b of point 4.2. of the Student Regulations of 2022, any student may change to the non-continuous evaluation mode, by the procedure established by the professor, provided that he/she has not participated during the period of classes in evaluable activities that together account for at least 50% of the total evaluation of the subject. If a student has reached this 50% of evaluable activities or if, in any case, the class period has ended, he/she will be considered in continuous evaluation without the possibility of changing the evaluation modality.
Regarding the evaluation in case of illness or other special circumstances (extenuating rules) see article 6 of the Student Evaluation Regulations of the University of Castilla-La Mancha.
Specifications for the resit/retake exam:
Students who have not passed the course in the ordinary call, must take the extraordinary call, which will represent 100% of the grade of the course. In this call, the evaluation will consist of a theoretical-practical test to ensure that the appropriate competencies of the subject are achieved.
Specifications for the second resit / retake exam:
Evaluation criteria not defined
9. Assignments, course calendar and important dates
| Not related to the syllabus/contents | |
|---|---|
| Hours | hours |
| General comments about the planning: | We consider that it is not convenient to plan each of the subjects by hours, since the time commitment will depend on the difficulty of the subject and the student's performance in the course. |
10. Bibliography and Sources
| Author(s) | Title | Book/Journal | Citv | Publishing house | ISBN | Year | Description | Link | Catálogo biblioteca |
|---|---|---|---|---|---|---|---|---|---|
| Real Decreto 1159/2010, de 17 de septiembre, por el que aprueban las Normas para la Formulación de las Cuentas Anuales Consolidadas y se modifica el Plan General de Contabilidad aprobado por Real Decreto 1514/2007 | 2010 | ||||||||
| Real Decreto 1/2021, de 12 de enero, por el que se modifican el Plan General de Contabilidad aprobado por el Real Decreto 1514/2007, de 16 de noviembre; el Plan General de Contabilidad de Pequeñas y Medianas Empresas aprobado por el Real Decreto 1515/2007, de 16 de noviembre; las Normas para la Formulación de Cuentas Anuales Consolidadas aprobadas por el Real Decreto 1159/2010, de 17 de septiembre; y las normas de adaptación del Plan General de Contabilidad a las entidades sin fines lucrativos aprobadas por el Real Decreto 1491/2011, de 24 de octubre. BOE Nº. 26, de 30 de enero de 2021 | 2021 | Disponible en: https://www.boe.es/boe/dias/2021/01/30/pdfs/BOE-A-2021-1350.pdf | |||||||
| Resolución de 22 de mayo de 2019, de la Dirección General de los Registros y del Notariado, por la que se aprueba el nuevo modelo para la presentación en el Registro Mercantil de las cuentas anuales consolidadas de los sujetos obligados a su publicación. | 2019 | https://www.boe.es/boe/dias/2019/05/24/pdfs/BOE-A-2019-7681.pdf | |||||||
| Anteproyecto de Ley por la que se modifica el texto refundido de la Ley de Sociedades de Capital, aprobado por el Real Decreto Legislativo 1/2010, de 2 de julio, y otras normas financieras, para adaptarlas a la Directiva (UE) 2017/828 del Parlamento Europeo y del Consejo, de 17 de mayo de 2017, por la que se modifica la Directiva 2007/36/CE en lo que respecta al fomento de la implicación a largo plazo de los accionistas | 2019 | http://www.mineco.gob.es/stfls/mineco/ministerio/participacion_publica/audiencia/ficheros/ECO_TES_190524_AP_APL_fomento_implicacion_largo_accionistas.pdf | |||||||
| Ley 11/2018, de 28 de diciembre, por la que se modifica el Código de Comercio, el texto refundido de la Ley de Sociedades de Capital aprobado por el Real Decreto Legislativo 1/2010, de 2 de julio, y la Ley 22/2015, de 20 de julio, de Auditoría de Cuentas, en materia de información no financiera y diversidad. | 2018 | https://www.boe.es/boe/dias/2018/12/29/pdfs/BOE-A-2018-17989.pdf | |||||||
| Real Decreto 602/2016, de 2 de diciembre, por el que se modifican el Plan General de Contabilidad aprobado por el Real Decreto 1514/2007, de 16 de noviembre; el Plan General de Contabilidad de Pequeñas y Medianas Empresas aprobado por el Real Decreto 1515/2007, de 16 de noviembre; las Normas para la Formulación de Cuentas Anuales Consolidadas aprobadas por el Real Decreto 1159/2010, de 17 de septiembre; y las Normas de Adaptación del Plan General de Contabilidad a las entidades sin fines lucrativos aprobadas por el Real Decreto 1491/2011, de 24 de octubre. | 2016 | http://www.icac.meh.es/Documentos/Contabilidad/1.Nacional/04.Reales%20Decretos/04.RD%20602-2016/1.RD%20602-2016-boe.pdf | |||||||
| Resolución de 22 de mayo de 2019, de la Dirección General de los Registros y del Notariado, por la que se modifican los Anexos I, II y III de la Orden JUS/319/2018, de 21 de marzo, por la que se aprueban los nuevos modelos para la presentación en el Registro Mercantil de las cuentas anuales de los sujetos obligados a su publicación. | 2019 | https://www.boe.es/diario_boe/txt.php?id=BOE-A-2019-7682 | |||||||
| Plan General de Contabilidad 2007 | |||||||||
| Archel Domenech, P., LIzarraga Dallo, F. y Sánchez Alegrías, S. | Estados Contables: elaboración, análisis e interpretación. | Madrid | Pirámide | 9788436823899 | 2018 | ||||
| Besteiro Varela, María Avelina | Contabilidad financiera superior : contabilidad de sociedade | Madrid | Pirámide | 978-84-368-2345-5 | 2015 |
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| Besteiros Varela, María Avelina; Sánchez Arroyo, Gil | Contabilidad financiera y de sociedades I (7ª ED.) | Madrid | Pirámide | 9788436817645 | 2003 |
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| Francis Lefebvre | Guía Rápida Reforma Contable 2021 (análisis práctico) | Francis Lefebvre | 2021 | ||||||
| Francis Lefebvre | Memento Contable 2021 | Francis Lefebvre | 2020 | ||||||
| Mora Lavandera, A. | Contabilidad de Sociedades. Análisis y supuestos prácticos (2ª edición) | Editorial Aranzadi | 2019 | ||||||
| Nevado, D; Alonso, I.; Muñoz, A. y Nuñez, M. | Ejercicios Prácticos de Contabilidad Financiera y de Sociedades. | Madrid | Ed. Thomson Reuters. | 9788447031931 | 2009 | ||||
| Olías de Lima Heras, R. & Torvisco Manchón, B. | Fundamentos de contabilidad de sociedades | Ediciones. Pirámide | 2019 | ||||||
| Omeñaca García, Jesús. | Supuestos prácticos de Contabilidad financiera y de sociedades. | Bilbao | Ediciones Deusto. | 9788423426164 | 2017 | ||||
| Pablo Artel Domench...(et al.) | Estados Contables: elaboración, análisis e interpretación (adaptado al Real Decreto 1/2021). 7ª Edición | Libro | Madrid | Pirámide | 978-84-368-4606-5 | 2022 | |||
| Rivero Torre.; P.; Santos Peñalver.; J.F.; Banegas Ochovo, R.; Manzaneque Lizano, M. & Merino Madrid, E. | Fundamentos del balance y estados complementarios. Con operaciones especiales | Ediciones Pirámide | 2018 | ||||||
| Romano Aparicio, J.; Álvarez Carriazo, J.L. & Fernández González, F.J. | Contabilidad de sociedades (3ª edición) | CEF | 2020 | ||||||
| Sebastián Castro, Francisco y Romano Aparicio, Javier | Contabilidad de Instrumentos Financieros y Combinaciones de Negocios. 150 supuestos prácticos. | Madrid | CEF | 2008 | |||||
| Tejada, A.; Pérez, R.; Ramírez, Y.; González, R.; Sánchez, M.P.; Tejedo, F.; Baidez, A.; González, J.; Moreno, J.L.; Pontones, C. | Manual práctico de Contabilidad | Madrid | Pirámide | 2017 |