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.
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.
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 | |
Search for information in order to analyze it, interpret is meaning, synthesize it and communicate it to others. | |
Work out problems in creative and innovative ways. | |
Assume social and ethical responsibilities in business decision-making. | |
Additional outcomes | |
Not established. |
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 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).
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% |
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 |