Degree in Engineering in ICT Management

Receive training in a unique University degree in Spain


This course is an introduction to the basic accounting concepts.
Type Subject
Tercer - Obligatoria

Titular Professors

Previous Knowledge

Referred at kens
- Distinguish among the basic and introductory concepts related with accounting and its purposes.
- Comprise the meaning and the operation of accounting as a system of information for the mean of decisions of economic character.
- Understand which is the methodology utilized by the accounting at relation with the registry, the classification and treatment of the financial transactions realized by the economic operators to prepare the financial information of annual accounts or financial states, applying the valid legal rule, especially the general Plan of accounting.
- Register and value the most frequent economic transactions that are generated at the companies, at his functions of sales or of provision of services.
- Elaborate the content of the external information that has to present the companies at the end of an economic exercise by means of the balance sheet and the account of profit and losses (P&L).
- Acquire the kens and fundamental concepts of the cost calculus.
- Meet the models or the manners to elaborate and present the relative information at the costs and at the performances.
- Analyze the notable information for the decision making. Compound the thresholds of profitability. Determine the cost of opportunity.

Referred at abilities, artistries
- Understand the suitably the information supplied by the annual accounts so that the users can take decisions and do foresights of economic and financial order.
- Delimit the accounting of true costs in the financial accounting.
- Distinguish with clarity the basic concepts of cost, expense, payment, systems of production and systems of information.
- Differentiate among information intended for the external accounting and information of costs intended for the control and at the decision making process.
- Acquire the critical capacity of global approaches for the implantation of cost models.
- Value and check with practical cases the utility of the models of costs


Motif 1.- Introduction to accounting
Motif 2.- Accounting of the company’s activity
Motif 3.- Concept and typology of the production and costs.
Motif 4.- The organizational structure and cost models.
Motif 5.- The internal structure and the cost models.
Motif 6.- Specific cases of the cost calculus.


Masterly lesson
Resolution of problems and exercises
Personal survey
Activities of appraisal (examinations, exercises...)
Other activities tutelades/dirigides


Final Grade = 50% • Financial Accounting part + 50% • Analytic Accounting part.

Evaluation Criteria
Basic Bibliography


GOXENS, Mª Angels; LOSILLA, M.F.; OSES, J.; RODRIGUEZ, F. Introducción a la Contabilidad Financiera. Madrid : Garceta, 2013 HORNGREN, Charles T [et al.] Introduction to financial accounting. 11h ed. Upper Saddle River (N.J.): Prentice Hall, 2014. (Versió en castellà Ed. 2000)
KIMMEL, Paul D., WEYGANDT, JJ., KIESO, DE. Financial accounting: tools for business decision making. 6th ed. Hoboken, N.J.: Willey, 2011 MONGER, Rod F. Financial accounting: a global approach. Chichester: Willey, 2010
MUÑOZ MERCHANTE, Angel. Introducción a la contabilidad. 2ª ed. Madrid : Ediciones Académicas , 2015
MUÑOZ MERCHANTE, Angel. Prácticas de introducción a la contabilidad. 2ª ed. Madrid : Ediciones Académicas , 2014
PORTER, GA., NORTON, CL. Financial accounting: the impact on decision makers. 9ª ed. Atamford: Cengage Learning, 2015 MARIA ANTONIA GARCIA BENAU. Introducción a la contabilidad financiera. Madrid. 1ª edición. Feb 2018. Centro de Estudios Financieros
JESUS OMEÑACA GARCIA. Contabilidad general. Madrid. 2017. Deusto OMEÑACA GARCIA, J. Supuestos prácticos de contabilidad financiera y de sociedades. Madrid. 2017. Deusto


GARRISON, Ray H.; NOREEN, Eric W.; BREWER, Peter C. Managerial Accounting, 14ª ed., New York: McGraw-Hill Irwin, 2012 (Versió en castellà 2007)
HORNGREN, Charles T. Contabilidad de costos: un enfoque gerencial. Mexico : Pearson Educacion, 2012 (Versió en anglès 2015) MALLO RODRÍGUEZ, Carlos; ROCAFORT NICOLAU, Alfredo. Contabilidad de Dirección para la toma de decisiones. Contabilidad de gestión y de costes. Barcelona: Profit Editorial, 2014
MARTÍN PEÑA, Francisco; ROCAFORT, Alfredo. Comptabilitat de Costos. Vol. I . Barcelona : Universitat Oberta de Catalunya, 2005 MARTIN PEÑA, Francisco; ROS RIERA, Juan. Costes : Contabilidad y Gestión. Madrid : Centro de Estudios Financieros, 2003
ROCAFORT NICOLAU, Alfredo. FERRER GRAU, Vicente Pedro. Contabilidad de costes : fundamentos y ejercicios resueltos. Barcelona : Bresca, 2010

Additional Material