Guías Docentes Electrónicas
1. General information
Course:
BASIC ACCOUNTING
Code:
54301
Type:
CORE COURSE
ECTS credits:
9
Degree:
320 - UNDERGRADUATE DEGREE IN BUSINESS MANAGEMENT AND ADMINISTRATION (CR)
Academic year:
2021-22
Center:
403 - FACULTY OF LAW AND SOCIAL SCIENCES OF C. REAL
Group(s):
20  21  29 
Year:
1
Duration:
AN
Main language:
Spanish
Second language:
Use of additional languages:
English Friendly:
Y
Web site:
Bilingual:
N
Lecturer: MARIA INMACULADA ALONSO CARRILLO - Group(s): 20  21  29 
Building/Office
Department
Phone number
Email
Office hours
10
ADMINISTRACIÓN DE EMPRESAS
6435
inmaculada.alonso@uclm.es

Lecturer: ELENA MERINO MADRID - Group(s): 20  21  29 
Building/Office
Department
Phone number
Email
Office hours
11
ADMINISTRACIÓN DE EMPRESAS
6663
elena.merino@uclm.es

Lecturer: MONTSERRAT NUÑEZ CHICHARRO - Group(s): 20  21  29 
Building/Office
Department
Phone number
Email
Office hours
13
ADMINISTRACIÓN DE EMPRESAS
3532
montserrat.nunez@uclm.es

2. Pre-Requisites

This subject is taught in the first year of the Degree in Business Management and Administration, so that it is not necessary to have previous knowledge, on the contrary it will be the basis of other subjects that are taught throughout the university career.

3. Justification in the curriculum, relation to other subjects and to the profession
The subject of General Accounting is structured in two clearly differentiated parts: first, Basics of Accounting, part where the basic knowledge necessary to be able to enter the accounting science are explained; and second, where theoretical and practical accounting treatments of the problems developed by the General Accounting Plan are explained.
General Accounting is an annual subject and is taught during the first course of the Degree in Business Administration and Management. Throughout the course, the conceptual framework is analyzed and, based on current regulations, standardized information will be generated, which will allow the homogenization of all companies. This subject will provide the student with the basic tools to carry out business management. In this sense, it will offer the economic and financial information necessary for the purified, coherent and reliable decision making.
This subject is the basis on which the following subjects are based: Financial and Company Accounting (second year), Cost Accounting (third year) and Accounting Analysis (third year). In addition, this subject is the starting point to be able to take other optional subjects in this area of knowledge.
On the other hand, this subject is closely related to subjects from other areas, such as Mathematics of financial operations, Commercial Law, and subjects of Public Finance and Fiscal Regime. Therefore, it supposes a very important support in the learning and understanding of other multidisciplinary subjects of the Degree in ADE, and one of the fundamental pillars that, at a professional level, will open doors to the student in the working world.
It is a fundamental subject in a student of the Degree in Business Administration, since it will teach him to represent the economic facts, and prepare the financial reports of a company, important aspect for later, to be able to read and make decisions.

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
Work out problems in creative and innovative ways.
Search for information in order to analyze it, interpret is meaning, synthesize it and communicate it to others.
Additional outcomes
Not established.
6. Units / Contents
  • Unit 1: ACCOUNTING INFORMATION
  • Unit 2: THEORY OF ASSETS, LIABILITIES AND EQUITY
  • Unit 3: ACCOUNTING METHOD
  • Unit 4: THEORY OF ACCOUNTS
  • Unit 5: THE ACCOUNTING CYCLE
  • Unit 6: ACCOUNTING STANDARDIZATION
  • Unit 7: INVENTORIES
  • Unit 8: TRADE AND OTHER PAYABLES
  • Unit 9: TRADE AND OTHER RECEIVABLES
  • Unit 10: OTHER OPERATING INCOME/EXPENSES
  • Unit 11: PROPERTY, PLANT AND EQUIPMENT
  • Unit 12: INTANGIBLE ASSETS
  • Unit 13: FINANCIAL ASSETS
  • Unit 14: FINANCIAL LIABILITIES: DEBTS AND PAYABLES
  • Unit 15: PROVISIONS AND CONTINGENCIES
  • Unit 16: CAPITAL AND RESERVES WITHOUT VALUATION ADJUSTMENTS
  • Unit 17: GRANTS, DONATIONS AND BEQUESTS
  • Unit 18: FINANCIAL ACCOUNTS AND FOREIGN CURRENCY
  • Unit 19: OPERATIONS AND COMPONENTS OF PROFIT/LOSS FOR THE PERIOD
  • Unit 20: ANNUAL ACCOUNTS
7. Activities, Units/Modules and Methodology
Training Activity Methodology Related Competences ECTS Hours As Com Description
Class Attendance (theory) [ON-SITE] Lectures E05 E08 E09 G04 2 50 N N The professor will expose the contents of Temary
Class Attendance (practical) [ON-SITE] Problem solving and exercises E05 E08 E09 G04 1 25 N N It will do practical exersices in order to clarify the main concepts that have been exposed in the theoretical classes.
Workshops or seminars [ON-SITE] Workshops and Seminars E05 E08 E09 G02 G04 G05 0.15 3.75 N N In depth seminars or workshops will be held in order to complement the Temary
Other off-site activity [OFF-SITE] Workshops and Seminars E05 E08 E09 G02 G04 G05 1.35 33.75 Y N The students will work in groups or autonomously to prepare and make the most of the seminars and conferences attended.
Field work [ON-SITE] Other Methodologies E05 E08 E09 G02 G04 G05 0.15 3.75 Y N Field works will be undertaken.
Other off-site activity [OFF-SITE] Other Methodologies E05 E08 E09 G02 G04 G05 1.35 33.75 N N The students will work autonomously to prepare and make the most of the field work undertaken.
Other off-site activity [OFF-SITE] Combination of methods E05 E08 G05 1.5 37.5 N N The students will work autonomously to learn up theoretical and practical classes.
Study and Exam Preparation [OFF-SITE] Self-study E05 E08 G05 1.2 30 N N The students will work autonomously to be prepared for the exams
Final test [ON-SITE] Assessment tests E05 E08 G05 0.3 7.5 Y Y Final exam undertaken to assess the acquired knowledge in theory and practice.
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).

8. Evaluation criteria and Grading System
Evaluation System Continuous assessment Non-continuous evaluation * Description
Final test 70.00% 100.00% The total mark depends on the realization of a final exam of theoretical and practical character.
Fieldwork assessment 30.00% 0.00% This mark is related to the assessment of the results of the field work and that from the seminar/workshop. It is necessary for the student to pass the final exam in order to obtain this 30% of the mark.
Total: 100.00% 100.00%  
According to art. 6 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. 13.2) 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:
    Evaluation criteria not defined
  • Non-continuous evaluation:
    Evaluation criteria not defined

Specifications for the resit/retake exam:
Students who have not passed the subject in ordinary call, must make the extraordinary call in which they will establish different alternative sections to guarantee that the appropriate competences 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
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
10. Bibliography and Sources
Author(s) Title Book/Journal Citv Publishing house ISBN Year Description Link Catálogo biblioteca
Normas Internacionales de Contabilidad  
Código de Comercio  
Real Decreto 1514/2007, de 16 de noviembre, por el que se aprueba el Plan General de Contabilidad  
Real Decreto 1515/2007, de 16 de noviembre, por el que se aprueba el PGC para Pymes  
Real Decreto Legislativo 1/2010, de 2 de julio por el que se aprueba el Texto Refundido de la Ley de Sociedades de Capital  
Resoluciones del ICAC  
Alonso Carrillo, I.; Nevado Peña, D; Núñez Chicharro, M y Muñoz Arenas, A. Supuestos prácticos de contabilidad general. 2ª edición Díaz de Santos 978-84-9052-052-9 2017 Ficha de la biblioteca
Amador Fernández, Sotero Plan General de Contabilidad : comentarios y casos prácticos Centro de Estudios Financieros 978-84-454-1424-8 2008 Ficha de la biblioteca
Navarro Heras, E y Gil Herrera, L. Basics of Financial Accounting. Adapted to the Spanish General Accounting Plan (RD 1514/2007 de 16 de noviembre). Edisofer 9788415276173 2013  
Navarro Heras, E.; Gil Herrera, L. y Garvey, A.M. The basics of financial accounting II Edisofer 9788415276364 2015  
Quesada Sánchez, Francisco Javier Contabilidad financiera para PYMES : un enfoque práctico Garceta 978-84-9281-221-9 2010 Ficha de la biblioteca
Reverte Maya, C. Exercises of Financial Accounting Ecobook 978-84-96977-91-7  
Socias Salva, A. Horrach Roselló, P y otros Contabilidad Financiera Pirámide 2010  
Tejada Ponce, A. et al Manual práctico de contabilidad / Pirámide, 978-84-368-3820-6 2017 Ficha de la biblioteca



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