The subject "Introduction to Accounting" is a basic subject of the Degree that is essential to acquire the basic accounting knowledge that will be deepened in successive accounting subjects.



The accounting is precise to know the evolution of the company itself, or for example, to analyze the situation of a company to decide whether to be loaned or not, whether it will be invested or not, etc.

In this subject will work the following specific competences of the subject:



1 / Analysis of the accounting model and economic information.



2 / The General Accounting Plan (PGC) and the accounting technique relating to the situation and results of the company and the cash flows in a period.



3 / Obtaining and drawing up the annual accounts.



At the end of the course, the student is expected to be able to account for a series of economic events, to close the year and present the annual accounts (emphasizing the Balance Sheet and the Income Statement).



Likewise, it will be worked on and evaluated the transversal competence of the degree:



4 / Autonomous learning.



At the end of the course, students are expected to be able to acquire new accounting knowledge on their own (by Reading the PGC with which they will work throughout the course).

PART 1. ACCOUNTING AND THEIR STANDARDIZATION



ITEM 1. Economic activity, business and accounting



ITEM 2. Accounting standardization and documentary supports



PART 2. THE ANNUAL ACCOUNTS



ITEM 3. The Annual Accounts



TOPIC 4. The Balance



ITEM 5. The Income Statement



ITEM 6. The Statement of Changes in Equity



ITEM 7. The Statement of Cash Flows



TOPIC 8. The Notes to the annual accounts



PART 3. THE OPERATION OF THE ACCOUNTING MODEL



ITEM 9. The accounting method: Accounts and the Double Entry



ITEM 10. The Accounting Cycle



PART 4. SHORT CYCLE ACCOUNTING ANALYSIS



ITEM 11. Accounting treatment of indirect taxation



ITEM 12. Personnel Expenses



ITEM 13. Operations in service, commercial and industrial enterprises



ITEM 14. Commercial credit and collection management.



ITEM 15. Accounting accrual.

The subject is an introduction to accounting, so it will start from the assumption that the student does not know the accounting technique.



For this reason, at the beginning of the course, the student will be more closely accompanied by the teacher in their learning process, but, as the course progresses, the student will have to understand the subject and must be able to handle the PGC and, therefore, to learn on its own, which is fundamental for any future performance given that the regulation, including accounting, is expected to change sooner or later. In this sense, it is expected that before the end of

the course, the student will be able to make his own notes from the PGC and the program of the subject.



The transversal competence, autonomous learning, will be worked through the daily work of the student whom will be gradually lesser guided on how to get to unravel the accounting knowledge that needs to know from the PGC itself.



It is expected that the student "develop the learning skills to acquire a high degree of autonomy, both in order to undertake new studies and self-training in a field subject to continuous changes and innovations." In order to work it, at first the teacher will ask that specific parts of the PGC be worked, to develop the capacity to interpret them, and then it will be asked that it be the same student who, besides interpreting it, looks for in the PGC the criteria to be taken and the way to account various concrete cases.



The specific competences of the subject will be worked throughout the entire program, through the resolution of various exercises related to the subject worked. These will basically consist of the accounting of economic events, the closing of the accounting year, the realization of the most basic annual accounts, and so on.

• Continuous Assessment System
• Final Assessment System
• Tools and qualification percentages:
  • Realization of Practical Work (exercises, cases or problems) (%): 100

Transversal competence, autonomous learning, will be assessed both through the student's daily work and through an exercise that will be carried out during the course.



The exercise related to the competence "autonomous learning" will account for 30% of the mark and will consist of one of the following two options or will contain one exercise from each of these two options:



1 / Interpretation of one or more PGC texts relating to an (unexplained) exercise and its resolution. As it consists in the interpretation, the texts will be those indicated in the exercise.



2 / Search in the PGC for the rules applicable to an or several (unexplained) exercise (s) and its (their) resolution, detailing the applicable section (s) and explaining the interpretation made to reach the result.



This exercise also serves to demonstrate competence in General Accounting Plan (PGC), as it must be shown that the student knows how to handle and interpret the basic accounting text in Spain, as the handling and interpretation of which will be worked on throughout the whole course.



The daily work of transversal autonomous learning will be valued by the teacher according to the contributions of the students, and may represent an extra 20% of the grade. In order for this extra assessment to be added to the qualification obtained, it will be required to have an overall grade of 40% of the final grade.



During the course there will also be an additional exercise which will represent 30% of the grade and which will consist in the preparation of a balance sheet and a profit and loss account.



The January exam on accounting entries from topics 9 to 15 accounts for 40% of the final grade.



Anyone wishing to take the final exam must apply in writing to the teacher before the ninth week. This student will have to take an exam which will consist of three parts, one of which will be the January exam of the rest of the students, which will account for 40% of the final mark and the other two parts will be an exercise equivalent to the practical exercise carried out during the course (Balance Sheet and Profit and Loss), as well as an exercise/s for the transversal competence of "autonomous learning" which will account for 30% of the mark each one of them.

Also in this case, for such competence, unexplained accounting issues will be used, since they must demonstrate the competence to be evaluated (in short, to read the PGC and to interpret it).



It will be understood that, by doing one of the exercises during the course, he or she has opted for continuous assessment. And, in this continuous assessment, he or she will be considered presented even if he does not take the January exam, unless he expressly opts for the final exam in time and forms under the above conditions.



Neither will be considered presented whoever waives the call with the minimum advance of one month before the end of the teaching period.



Both the waiver of the call and the waiver of the continuous evaluation must be done according to the official model that appears in the website of our section of the Faculty.



Those who take the January exam will also be considered to have sat the exam, regardless of whether or not they have taken other exercises throughout the course and, therefore, whether or not he/she has the possibility of passing the subject.



A minimum is not required in any of the parts to approve the subject, but for the extraordinary call only can be saved the grades got on the approved parts (that is, the marks that are at least 50% of its maximum value).



In all exercises / exams can be used the PGC, without any annotation / illustration, and the calculator.

Those who take the extraordinary exam will have a similar exam to those who have the right to take the final exam in January, i.e., they will have to take an exam which will include a series of accounting exercises divided into a part on accounting entries (40% of the mark) and another part on Balance Sheet and Profit and Loss (30% of the mark), as well as an exercise/s for the transversal competence of "autonomous learning" which will account for 30% of the mark. Also in this case, unexplained accounting questions will be used for this competence, given that they must demonstrate the ability that will be assessed (to read the PGC and to interpret it correctly, in short).



Even so, those who have done the exercise during the course to assess the transversal competence, the practical exercise on Balance Sheet and Profit and Loss or the January exam will have the option of taking only the parts they have not passed. In any case, it will be required to have obtained at least half of the qualification that the student wants to mantain of the ordinary call. On the other hand, those who choose not to compensate and, therefore, try to obtain a higher mark, will be left with the mark obtained in the extraordinary exam, even if it is lower than the previous one.



In order to waive the extraordinary exam, it will be sufficient not to take the exam.



In all exercises/exams the PGC can be used, without any type of annotation/illustration, and the calculator.

PGC (R.D. 1514/2007, of November 16). [SPANISH GENERAL ACCOUNTING PLAN]

Materials delivered by the teacher or hang in E-gela.

Basic bibliography

Omeñaca García, Jesús.

"Contabilidad general"

Editorial: Deusto

13ª Edición actualizada - 2017



Horno Bueno, María Paz y otros.

"Contabilidad Financiera"

Editorial: Pirámide

2018



Cervera Oliver, Mercedes y otros.

"Contabilida Financiera"

Editor: CEF

2017



Mora Lavandera, Agustín.

"Contabilidad Financiera: Análisis y supuestos prácticos"

Editorial: Aranzadi

Colección: Gran Tratado

2017

In-depth bibliography

Omeñaca García, Jesús.
"Contabilidad general"
Editorial: Deusto
13ª Edición actualizada - 2017

Horno Bueno, María Paz y otros.
"Contabilidad Financiera"
Editorial: Pirámide
2018

Cervera Oliver, Mercedes y otros.
"Contabilida Financiera"
Editor: CEF
2017

Mora Lavandera, Agustín.
"Contabilidad Financiera: Análisis y supuestos prácticos"
Editorial: Aranzadi
Colección: Gran Tratado
2017

Azkue, I. eta beste batzuk
"Kontabilitatea: Teoria eta Praktika. 2007ko kontabilitate-planera egokitua"
Ed. Elhuyar, 2009

Journals

Revista de Contabilidad.

Técnica Contable.

Web addresses

www.aeca.es

www.icac.meh.es

www.cnmv.es

http://www.icac.meh.es/Documentos/CONTABILIDAD/PGC%20Ingles.pdf

https://egela.ehu.es