DESCRIPTORS

Accounting study of Equity. Accounting analysis of the subjects of economic activity and other business operations regulated by positive law.



CONTENTS

1) Statement of Changes in Equity.

a. Transactions with partners and owners

b. Adjustments for changes in value.

2) Business combinations.

3) Accounting for income tax.

4) Foreign currency.

5) Financial instruments

Acquisition of more comprehensive skills on the functioning of the accounting model.



Deepening the understanding of the different accounting operations and their effect on the determination of the Equity.



Training in the analysis and their effect on transactions with certain financial instruments and in foreign currencies.

Representation of Equity and its variations

Lesson 1.- The Statement of Changes in Equity



Transactions with shareholders and owners

Lesson 2.- Share Capital Increases

Lesson 3.- Share Capital Reductions

Lesson 4.- Calculation of profit for the year and accounting for income tax.



Business Combinations

Lesson 5.- Business Combinations



Financial Instruments

Lesson 6.- Financial Instruments: Financial Liabilities

Lesson 7.- Financial Instruments: Financial Assets



Transactions in currencies other than the Euro

Lesson 8.- Foreign Currencies

Master classes:



Explanation and development of the basic concepts and the tools and techniques that the student must know in order to achieve the proposed knowledge objectives.



Practical classes:



Proposal and resolution of problems and assumptions in order to fix the concepts developed in the master classes.

Proposal of evaluable individual or group practical tasks..



Covid-19 situation:

As long as the classrooms have to be kept full for health reasons, the teaching will be bimodal (50% attendance). To this end, a division into two subgroups will be made beforehand, which will attend class in person on alternate weeks.

The evaluative tests can be done in person or virtually, depending on the specific health circumstances in which we find ourselves at that time, and all of which will always be given the appropriate information in e-Gela.



We will all regularly check e-Gela and the UPV-EHU e-mail, deleting messages that have already been read to avoid saturation.





*Subjects to be taught entirely by distance learning

In the event that, due to a higher incidence of the Covid-19 pandemic, the health authorities and the rectorate of the UPV/EHU dictate a greater restriction on attendance at the facilities of our centre, the teaching will have to adapt to the new situation with the development of the rest of the course through the telepresence system, by which all students will follow the classes from their place of residence.

• Sistema de Evaluación Final
• Herramientas y porcentajes de calificación:
  • Prueba tipo test (%): 70
  • Realización de prácticas (ejercicios, casos o problemas) (%): 30

Students will be assessed by means of a written test to be taken on the date of the official exam, as well as through the completion of evaluable practical activities (exercises, cases or problems), either individually or in groups.

The weighting of each of the activities in the final mark is as follows:



70% written tests to be developed.

30% practical work.



The final written exam must be passed in order to pass the course.



RENOUNCING THE CALL FOR EXAMINATION

According to the regulations governing the evaluation of students in undergraduate degrees, article 12.2 "renouncing the call for examination " states

"2- In the case of continuous evaluation, if the weight of the final exam is higher than 40% of the grade for the subject, it will be enough not to take the final exam for the final grade of the subject to be no-shown up. Otherwise, if the weight of the final exam is equal to or less than 40% of the grade for the subject, students may renounce the final exam within a period of at least one month before the end of the teaching period for the corresponding subject. This renouncing must be submitted in writing to the lecturer responsible for the subject"

The assessment will be done by means of a written test to be taken on the date of the official exam, which will represent 100% of the final grade..

Capital Companies Act
General Accounting Plan
Materials provided by the teaching staff of the Department of Financial Economics I

Bibliografía básica

FINANCIAL AND COMPANY ACCOUNTING CODE.

SELECTION AND ORDERING: SPANISH ACCOUNTING AND AUDITING INSTITUTE (ICAC). ELECTRONIC CODES (BOE)

Bibliografía de profundización

BESTEIRO VARELA, Mª AVELINA Y MAZARRACIN BORREGUERO, Mª ROSARIO. "Contabilidad financiera superior I". Ed Pirámide

BESTEIRO VARELA Mª AVELINA Y SÁNCHEZ CAMPOS, Mª MAR: “ Contabilidad Financiera y de Sociedades: ORIENTACIONES TEÓRICAS, ESQUEMAS Y EJERCICIOS. Ed Pirámide

CARRASCO, A. Y OTROS AUTORES Estados Financieros Ed. Pirámide

FERNÁNDEZ, F.J. ; ALVAREZ CARRIAZO, JL.: " Contabilidad de Sociedades". ED.CEF

GUTIÉRREZ VIGUERA, M. : " Contabilidad de operaciones Societarias". Ed. CISS

GUZMAN, I.; PUERTA, A. : " Contabilidad de sociedades". Ed. LID, 2009

MALLO, C.; PULIDO, A. (2006): Normas Internacionales de Información Financiera (NIIF). Madrid, Thomson Editores.

PÉREZ, A.; SOTO, Á. AND. POUSA. R.(2008): Casos Prácticos del Nuevo Plan General de Contabilidad. CEF.

SEBASTIAN CASTRO, F.; ROMANO APARICIO, J. : " Contabilidad de Instrumentos financieros y combinaciones de negocio". ED. CEF

TORVISCO MANCHÓN, B.; OLÍAS DE LIMA AND HERAS, R.: “ Fundamentos de Contabilidad de Sociedades”. Ed. Pirámide

Revistas

National:
Partida Doble
Técnica Contable
Revista Española de Financiacion y Contabilidad

International:
Journal of Business Finance & Accounting
Journal of Accounting Research
Journal of Accounting & Economics
European Accounting Review

Direcciones web

AECA: www.aeca.es

BANK OF SPAIN (BANCO DE ESPAÑA): http://www.bde.es

NATIONAL SECURITIES MARKET COMMISSION (COMISIÓN NACIONAL DEL MERCADO DE VALORES): http://www.cnmv.es

IAS PLUS: http://www.iasplus.com/index.htm

ICAC http://www.icac.meh.es

EUROPEAN UNION:

http://www.ec.europa.eu/internalmarket/accounting/index-en.htm