To provide to the pupil a suitable knowledge of the financial accounting that allows you to develop your application in the company. The General Plan of Accounting will develop, they penetrating into his different parts, later to treat the most usual facts in day after day of the organizations, being the base to be able to apply the educations acquired across the development of the Accounting as instrument of information put at the disposal of the persons been interested in the good economic, financial and patrimonial situation.
Theory global objectives
The global aims of the theory can be summarized in the following ones:
1. Knowledge of the Accounting like a system destined to provide information to a series of users in order that these could reduce the uncertainty in his process of capture of decisions.
2. Application of the General Plan of Accounting.
3. Comprehension of both complementary visions of the Accounting: a statics, in which there are had knowledge of the concepts of assets, liabilities and own funds and another dynamics, in which concepts will be analyzed as that of revenue, expense and proved.
Theory subject (Contents)
DIDACTIC UNIT 1 Topic 1: The countable Normalization in Spain. 1.-The countable normalization. 2.-Countable procedure in Spain. 3.-General plan of accounting. 4.-General plan of accounting for SMEs.
Topic 2. Stock. 1. Concept and classification. 2. Record and valuation of the stock. 3. The physical and administrative control. 4. The cost of the stock in the provision of services. 5. Returns, discounts, rappels, packings and packings.
Topic 3. Creditors and debtors for commercial operations. 1. Concept and classification. 2. The Value-added tax. 3. The accounts of personnel. 4. Commercial effects. 5. Clients and debtors of doubtful collection. 6. Foreign currency.
DIDACTIC UNIT 2 Topic 4. Treasury and other financial reports 1. Concept and classification. 2. Treasury in functional currency. 3. Treasury in foreign currency.
Topic 5. Tangible assets. 1. Introduction to the concept of fixed assets. 2.-Concept and classification of tangible assets. 3. Valuation and record of the tangible assets. 4. It goes down tangible assets. 5. You exchange. 6. Own construction of the fixed assets.
Topic 6. Real-estate investments. 1.-Concept and classification. 2. Record and valuation of the real-estate investments. 3. It goes down.
DIDACTIC UNIT 3 Topic 7. Intangible fixed assets. 1. Concept and classification. 2. Record and valuation. 3. It goes down. 4. Research and development. 5. Industrial property. 6. Commercial establishment. 7. Laws of transfer. 8. IT applications.
Topic 8. Leases and other operations of similar nature. 1. Leasing. 2. Sale with later leasing. 3. Operative lease.
DIDACTIC UNIT 4 Topic 9. Financial assets. 1. General concepts of the financial assets. 2. Lendings and items to charging. 3. Credits for not commercial operations. 4. Financial investments.
Topic 10. The tax on the benefit. 1. Introduction. 2. The tax like countable expense. 3. Assets and liabilities for current tax. 4. Assets and liabilities for deferred tax.
DIDACTIC UNIT 5 Topic 12. The annual reports. 1.-Concept. 2. Documents that integrate(repay) the annual reports. 3. Procedure for the elaboration of the annual reports. 4. The balance assessment of situation. 5. The account of losses and earnings. 6. The state of changes in the clear(net) heritage(holdings). 7. The condition of flows of cash. 8. The memory(report). Topic 13. Differences PGC and PGC SMEs. 1. Conceptual frame. 2. Procedure of record and valuation. 3. Annual accounts. 4. Account picture. 5. Definitions and countable relations.
Practice global objectives
1. Managing of the documents synthesis of the accounting: The Balance Assessment, the Account of Losses and Earnings and the Report, base on which the professional can realize an analysis of the economic and financial situation of the company.
2. Comprehension of the countable complete cycle, which goes from the moment itself of the creation of the company up to the closing of the economic year happening or the own operations of the activity of the company.
3. Familiarización with the basic procedures directed to the elaboration of the annual accounts, all this on the knowledge of the basic beginning by which there is ruled the accounting and the rest of the legal frame that regulate the above mentioned procedures in our country.
The practices will be realized in three blocks fundamentally. The first block centred on the conceptual short-term development of the accounts of the P.G.C. The second block centred on the conceptual long-term development of you count of the P.G.C. The third block centred on the tax on benefit. The fourth block centred on theelaboration of the annual accounts. And, finally, the fifth block, where there will be studied the P.G.D. of SMES and the specific criteria of the microcompanies.
The specific aim of the subject is to generate useful and opportune information for the capture of decisions of the different users, applying the General Plan of Accounting.
During the year the teacher will alternate the theoretical classes and the practices depending on the programmed calendar, which evidently will be exact depending on the needs detected in the student body. With it there is claimed that the pupil reaches the knowledge theoretically practical sufficient and adapted in the subject I object of study.
The classes will meet complemented with the accomplishment of tutorships where the teacher will proceed to treat individual and personalizadamente the possible doubts that could have arisen, making possible the correct assimilation of the matter given by each and every of the pupils.
The pupil will realize the only final examination of eminently practical content, where across one o more suppositions he will have to demonstrate have reached a few sufficient knowledge of the matter given in class.
Facultad de Ciencias Sociales y Jurídicas de Orihuela
Aula de teoría:
Aula de prácticas:
Lengua en que se imparte:
The Analytical Accounting is a main subject that is given in the first four-month period of the second year of the Master of Administration and Management. It is clear of 6 European credits what is equivalent to 150 working hours of the student. We understand that the study of the Accounting, apart from the immediate usefulness that ittakes as his content for the development of the profession it is characterized because, in addition, it provides to the student the most important reference that it(he,she) helps himself develop in the world of the economy. All the economic facts relate narrowly between yes, well then, so much to understand these relations as to explain them, the countable language is indispensable. The student to deal this precise subject of previous knowledge in the matter, concretely the relative ones to the Financial Accounting given in the first course.
The licentiate in Administration and Management must be a professional with a versatile formation that it allows him or undertake his own business or to recover a very wide range of functions of direction and management, both in private companies and in public institutions. The audacity and perspicacity that he acquires in his studies is going to allow to anticipate(advance) him and to adapt to the continuous changes that happen in to develop economically. General jurisdictions: Communication oral and written in the native language. Use of the technical language of this discipline. Application of the computer science to the area of study. Capacity for the resolution of problems. Aptitude to take decisions. Aptitude to be employed at equipment. Ethical commitment in the work. Capacity of adjustment to new situations.
ACTIVIDADES DE TRABAJO PRESENCIAL
Presentación de contenidos a través de lecciones magistrales expositivas. En ellas se presentan inicialmente casos reales o cuestiones que pretenden: - motivar el aprendizaje de los contenidos. - introducir los nuevos conocimientos.
RESOLUCIÓN DE EJERCICIOS Y PROBLEMAS
Desarrollo por el alumno de las soluciones correctas mediante la ejercitación de rutinas, la aplicación de fórmulas o algoritmos, la aplicación de procedimientos de transformación de la información disponible y la interpretación de los resultados.
APRENDIZAJE BASADO EN PROBLEMAS
Método de enseñanza-aprendizaje cuyo punto de partida es un problema, en el caso que nos ocupa un problema contable que, diseñado por el profesor, el estudiante ha de resolver para desarrollar determinadas competencias previamente definidas.
TRABAJO EN GRUPO
Los alumnos se organizarán en grupos reducidos (3 o 4 personas) y desarrollarán en grupo la solución óptima ante un problema real del mundo empresarial. Para ello, tendrán que poner en práctica los conocimientos adquiridos en las clases teóricas y prácticas y, a través de la puesta en común, interacción y discusión con sus compañeros de grupo tendrán que acercar posturas y ofrecer la solución correcta al problema planteado.
Relación personalizada de ayuda en la que un profesor-tutor atiende, facilita y orienta a uno o varios estudiantes en el proceso formativo.
ACTIVIDADES DE TRABAJO AUTÓNOMO
ESTUDIO TEÓRICO Y PRÁCTICO
Estudio de contenidos relacionados con las clases teóricas, prácticas, seminarios, etc (estudiar para exámenes, trabajo en bibliotecas, lecturas complementarias, hacer problemas y ejercicios, etc)