At the end of the course, the student should:
- Understand the economic facts and their accounting transcription, as well as apply this knowledge to the needs of the company.
knowledge to the needs of the company.
- Achieve a solid and rigorous knowledge of the accounting discipline.
- Understand the accounting process, whose purpose is to provide financial information useful for decision making.
useful for decision making.
Session 1
Prof. Jorge Galiana
jorge.galiana@ext.salle.url.edu
50% Theory + 50% Practice
Previous homework:
- No previous tasks are required
Session content:
Theory block:
o Introduction to the accounting cycle
o Concept of Accounting
o Definition, structure and terminology of accounts
o The double entry method
o Introduction to VAT
Practice block:
o Exercise resolution.
Subsequent tasks:
- Preparation of Case Study No. 1: M-T S.A.
Session 2
Prof. Jorge Galiana
jorge.galiana@ext.salle.url.edu
100% Practical
Preliminary tasks:
- Delivery of Case Study No. 1: M-T S.A.
Content of the session:
Practice block:
- Solution of Case Study No. 1: M-T S.A.
Subsequent tasks:
- Not required
Session 3
Prof. Jorge Galiana
jorge.galiana@ext.salle.url.edu
30% Theory + 70% Practical.
Previous homework:
- No previous homework required
Session content:
Theory block:
o Analysis of asset magnitudes
o Valuation of acquisitions
o Valuation of inventories
o Variation in inventories
o Accruals and deferrals
o Acquisition of non-current assets
o Depreciation
o Profit sharing
Practical block:
o Practical exercises
Subsequent tasks:
- Preparation of Case Study No. 2: C-C S.A.
Session 4
Prof. Jorge Galiana
jorge.galiana@ext.salle.url.edu
100% Practical
Preliminary tasks:
- Delivery of Case Study No. 2: C-C S.A.
Content of the session:
Practice block:
- Solution of Solution of Case Study No. 2 C-C S.A.
Subsequent tasks:
- Not required
Session 5
Prof. Jorge Galiana
jorge.galiana@ext.salle.url.edu
30% Theory + 70% Practical.
Previous homework:
- No previous homework required
Session content:
Theory block
o Interpretation of the annual accounts. Creative accounting.
o Asset and financial analysis.
o Working capital management.
o Working capital.
Practical block:
o Practical exercises.
Subsequent tasks:
- Preparation of Practical Case Study No. 3: Titan - Mercadona
Session 6
Prof. Jorge Galiana
jorge.galiana@ext.salle.url.edu
Macroeconomics: the money market and monetary policy
50% Theory + 50% Practical
Previous homework:
- Delivery of Practical Case Study No. 3: Titan - Mercadona.
Session content:
Practice block:
- Solution to Case Study No. 3: Titan - Mercadona
Subsequent tasks:
- Not required
Session 7
Prof. Jorge Galiana
jorge.galiana@ext.salle.url.edu
30% Theory + 70% Practice
Previous homework:
- No previous homework required
Session content:
Theory block:
- Nomenclature used on profit typologies and main simple ratios.
ratios.
- Financial leverage
- EVA
- Operating leverage
Practical block:
- Practical Exercises
Subsequent tasks:
- Preparation of Case Study No. 4: Titan - Mercadona
Session 8
Prof. Jorge Galiana
jorge.galiana@ext.salle.url.edu
100% Practical
Preliminary tasks:
- Delivery of Practical Case Study No. 4: Titan - Mercadona.
Content of the session:
Practice block:
- Resolution of Case Study No. 4: Titan - Mercadona
Subsequent tasks:
- Preparation and delivery of the Case Study: Final Examination
- Preparation for answering the questionnaire on the Case Study: Final Examination
Session 9
Prof. Jorge Galiana
jorge.galiana@ext.salle.url.edu
Final Exam
Previous tasks:
- Preparation to answer a questionnaire that evaluates the solution of the case study.
of the Final Exam.
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Content of the session:
- Resolution of the questionnaire on the Final Exam case.
Before the beginning of the session, the student must work on his/her own on the previous tasks indicated in the work plan.
in the work plan, which in this case include the reading of articles that complement the teacher's explanations in class
the professor's explanations in class and the previous reading of the cases that will later be delivered in the eStudy.
be delivered in the eStudy.
Classes are divided into two blocks:
- Theory block:
o The professor teaches the concepts and tools related to the topic of the session.
of the session.
- Practice block:
o Students apply and develop the concepts and tools through the resolution of practical exercises, as well as through group work.
and tools by solving practical exercises, as well as through group work on the cases and practices
the cases and practices proposed in the course.
At the end of some sessions the student must work individually on the subsequent tasks indicated in the work plan.
indicated in the work plan of the course. These tasks include the individual resolution of
the cases and exercises proposed by the professor, which must be deposited in the eStudy before the beginning of the next session.
the beginning of the next session.
Practical cases 20% (individual). The resolution of the various cases (4 cases) must be
done individually and must be deposited in the eStudy pool on the date indicated by
the professor. Once the deadline has arrived and the pool is closed, those students who
have not deposited it will lose the points that correspond to them. However, to acquire the
right to take the final exam, all cases must be deposited, even if the student
has lost the corresponding score for them. The solution of the various exercises and
cases will be done in class after the delivery in the eStudy.
Final exam: 60% (individual). After the eighth session, the student must solve and
deposit a practical case. He will have two weeks to solve it and deposit it
in a pool that will be opened for this purpose. Submissions by email are not accepted, nor will
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submissions after the stipulated deadline be accepted. It is an essential requirement to pass the subject to submit the resolution of the case that represents the final exam of the subject. Students who have not deposited all the cases referred to in the previous section (practical cases) will not be able to submit the case corresponding to the final exam. With a grade equal to or greater than 5 in the final exam, the average will be calculated together with the rest of the evaluation systems to determine the grade for the subject. With a grade lower than 5 in the final exam, the subject will be failed without the possibility of calculating the average together with the rest of the evaluation systems. The student who failed the subject will have to appear in an extraordinary session. The grade for the final exam in an extraordinary session will not be higher than 7/10.
Evaluation test: 20% (individual). A final evaluation questionnaire will be carried out in relation to the final exam. The questionnaire will be carried out individually, in a face-to-face format at LaSalle Campus Barcelona. The questionnaire will be completed within the time slot allocated for this purpose, which will not last more than one hour.
A minimum attendance of 75% is required. Students who do not meet this requirement will fail the final exam and must take the extraordinary exam with a maximum grade of 7 (seven).
Use of AI tools:
Artificial Intelligence (AI) can help in the learning process, but we must make proper
use of it. Students who choose to use AI in their work must include
a paragraph at the end of the task or activity in which they have used this tool and explain
why they decided to use it and the results obtained with it. Failure to include this
information will be considered an attempt at fraud or cheating, as it deceives the
Evaluation System. In these cases, the sanctions provided for in the Salle Campus Barcelona Copying Regulations
(https://www.salleurl.edu/en/copies-regulation) will be applied.
Plan General de Contabilidad y PGC de PYMES comentados. 8ª Edición actualizada.
Jesús Omeñaca García. Deusto
El nuevo plan general contable. Ejercicios y soluciones. Oriol Amat y Santiago Aguilá.
PROFIT.
Contabilidad y fiscalidad. Lasa Zuluaga, E. McGrawHill.
Contabilidad y finanzas para no financieros. Oriol Amat Deusto.
Introducción a la contabilidad general. Inmaculada Vilardel. McGrawHill.
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Plan General de Contabilidad 20/11/07.
Plan General de Contabilidad para PYMES 20/11/07
Normativa contable, Resolución y Consultas (el línea) http:/www.icac.meh.es