It is not necessary to have previous knowledge of accounting to follow this course.
Financial Accounting is integrated as an optional subject in the "Human Resources Management" mention and is taught during the first four-month period of the fourth year of the Bachelor's Degree in Labour Relations and Human Resources Development.
As an information system, accounting is a fundamental tool in the management of any organisation. Accounting and financial information provides a broad view of the company's situation and allows for effective decision-making by both internal and external users. This is why workers and society as a whole find in accounting information an answer to their information needs in their relationship with the company.
Training in this subject allows students to interpret the general situation and state of the company, as well as to analyse the most significant accounting statements issued by the company (balance sheet, profit and loss account, etc.). Accounting information is therefore fundamental in any management and decision-making process related to the company's personnel.
The aim of the course is to develop the theoretical and practical accounting treatment of the problems set out in the General Accounting Plan.
The subject of Financial 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.
In order to take this subject, students are recommended to follow the course on a daily basis, taking advantage of the tutorials offered by the lecturer. It is also recommended that in addition to class attendance, students should consult the bibliographical references proposed for the subject.
| Course competences | |
|---|---|
| Code | Description |
| E07 | Ability to understand the regulatory framework governing labor relations and Social Security. |
| E08 | Ability to advise and/or manage on employment and recruitment matters based on the knowledge of the regulatory framework for labor relations. |
| E09 | Ability to advise and represent workers and employers in collective bargaining processes and collective labor disputes. |
| G01 | Ability to understand the structure and functioning of the product and labor markets. |
| G02 | Capacity for legal reasoning and interpretation, understanding the general theory of legal norms. |
| G03 | Advisory and technical representation capacity in the administrative field. |
| Course learning outcomes | |
|---|---|
| Description | |
| Understand the implications of social responsibility and ethics in making business decisions. | |
| Formulate and interpret the financial statements of a company. | |
| Autonomous learning. | |
| Exhibition and defense of matters related to the subject. | |
| Seeking, analyzing and summarizing information. | |
| Additional outcomes | |
| Not established. |
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Unit 1: Accounting as an information system
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Unit 2: The accounting method
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Unit 3: The theory of accounts
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Unit 4: The accounting cycle
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Unit 5: Accounting standardization
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Unit 6: Operating cycle (I): Purchases and expenses
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Unit 7: Operating cycle (II): Sales and revenues
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Unit 8: Investment
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Unit 9: Financing
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Unit 10: Annual Accounts
| Training Activity | Methodology | Related Competences (only degrees before RD 822/2021) | ECTS | Hours | As | Com | Description | |
| Class Attendance (theory) [ON-SITE] | Lectures | E08 G01 G02 G03 | 1 | 25 | N | N | The fundamental contents of the program will be explained. | |
| Class Attendance (practical) [ON-SITE] | Problem solving and exercises | E08 G01 G02 G03 | 0.5 | 12.5 | N | 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. | |
| Field work [ON-SITE] | Other Methodologies | E07 E08 E09 G01 G02 G03 | 0.2 | 5 | Y | N | Students will be tutored in order to carry out works on real cases based on the contents of the program. | |
| Study and Exam Preparation [OFF-SITE] | Self-study | E08 G01 G02 G03 | 1.3 | 32.5 | N | N | Progress exams, partial or final, carried out for the evaluation of the theoretical and practical knowledge acquired. | |
| Other off-site activity [OFF-SITE] | Other Methodologies | E08 G01 G02 G03 | 1.4 | 35 | N | N | Autonomous work carried out by the student for the preparation, use and overcoming of the real cases carried out under the supervision of the teacher. | |
| Final test [ON-SITE] | Assessment tests | E08 G01 G02 G03 | 0.1 | 2.5 | Y | Y | Progress test, partial or final, carried out for the evaluation of the theoretical and practical knowledge acquired. | |
| Total: | 4.5 | 112.5 | ||||||
| Total credits of in-class work: 1.8 | Total class time hours: 45 | |||||||
| Total credits of out of class work: 2.7 | Total hours of out of class work: 67.5 | |||||||
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 |
| Progress Tests | 10.00% | 0.00% | Theoretical-practical examinations. This percentage may be obtained by means of progress tests or partial tests. |
| Assessment of problem solving and/or case studies | 20.00% | 0.00% | It corresponds to the evaluation of real cases carried out under the supervision of the teacher. |
| Final test | 70.00% | 100.00% | Theoretical-practical content exam. |
| Total: | 100.00% | 100.00% |
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Continuous assessment:10% Progress tests
20% Problem solving
70% Final test -
Non-continuous evaluation:100% final test
| Not related to the syllabus/contents | |
|---|---|
| Hours | hours |
| Field work [PRESENCIAL][Other Methodologies] | 5 |
| Study and Exam Preparation [AUTÓNOMA][Self-study] | 32.5 |
| Other off-site activity [AUTÓNOMA][Other Methodologies] | 35 |
| Final test [PRESENCIAL][Assessment tests] | 2.5 |
| Unit 1 (de 10): Accounting as an information system | |
|---|---|
| Activities | Hours |
| Class Attendance (theory) [PRESENCIAL][Lectures] | 2 |
| Unit 2 (de 10): The accounting method | |
|---|---|
| Activities | Hours |
| Class Attendance (theory) [PRESENCIAL][Lectures] | 2 |
| Unit 3 (de 10): The theory of accounts | |
|---|---|
| Activities | Hours |
| Class Attendance (theory) [PRESENCIAL][Lectures] | 2 |
| Class Attendance (practical) [PRESENCIAL][Problem solving and exercises] | 1 |
| Unit 4 (de 10): The accounting cycle | |
|---|---|
| Activities | Hours |
| Class Attendance (theory) [PRESENCIAL][Lectures] | 1 |
| Class Attendance (practical) [PRESENCIAL][Problem solving and exercises] | 1 |
| Unit 5 (de 10): Accounting standardization | |
|---|---|
| Activities | Hours |
| Class Attendance (theory) [PRESENCIAL][Lectures] | 1 |
| Unit 6 (de 10): Operating cycle (I): Purchases and expenses | |
|---|---|
| Activities | Hours |
| Class Attendance (theory) [PRESENCIAL][Lectures] | 4 |
| Class Attendance (practical) [PRESENCIAL][Problem solving and exercises] | 4 |
| Unit 7 (de 10): Operating cycle (II): Sales and revenues | |
|---|---|
| Activities | Hours |
| Class Attendance (theory) [PRESENCIAL][Lectures] | 4 |
| Class Attendance (practical) [PRESENCIAL][Problem solving and exercises] | 3 |
| Unit 8 (de 10): Investment | |
|---|---|
| Activities | Hours |
| Class Attendance (theory) [PRESENCIAL][Lectures] | 3 |
| Class Attendance (practical) [PRESENCIAL][Problem solving and exercises] | 1 |
| Unit 9 (de 10): Financing | |
|---|---|
| Activities | Hours |
| Class Attendance (theory) [PRESENCIAL][Lectures] | 3 |
| Class Attendance (practical) [PRESENCIAL][Problem solving and exercises] | 1 |
| Unit 10 (de 10): Annual Accounts | |
|---|---|
| Activities | Hours |
| Class Attendance (theory) [PRESENCIAL][Lectures] | 3 |
| Class Attendance (practical) [PRESENCIAL][Problem solving and exercises] | 1.5 |
| Global activity | |
|---|---|
| Activities | hours |