LLICENCIATURA EN ADMINISTRACIÓ I DIRECCIÓ D’EMPRESES
LLICENCIATURA EN ECONOMIA
Introducció a la Comptabilitat Financera (10068) – Introduction to Financial Accounting
1 Accounting and Information Systems
The nature of accounting and the importance of information. The role and objectives of accounting. Major users of accounting information. Accounting systems. Requirements towards accounting information.
2 The Balance Sheet
The financial position/condition of a company. The three major elements of a balance sheet: Assets, liabilities and owners’ equity. The balance sheet equation.
3 Accounting Methods
Accounting methods. Business activities: Economic and accounting transactions. Classification of accounting transactions. Recording of accounting transactions. The financial statements. Changes in the owners' equity: Income. Link balance sheet to income statement.
4 The Recording Process: Journal, Ledger, Accounts
The account as an accounting instrument. Classification of accounts. The journal and the ledger. Double-entry recording system.
5 The Accounting Cycle - An Introduction
Total income and periodic income. The accounting cycle - an introduction. Valuation of assets and liabilities: Basic accounting principles.
6 The Periodic Income: Revenues and Expenses
Revenues: Definition and classes. Expenses: Definition and classes. The accrual basis of accounting - Periodicity. The periodic income: Its calculation and recording. Distribution of the periodic income.
7 Inventories
Types of inventories. Permanent and periodic inventory systems. Recording purchase and sale transactions using the permanent and the periodic inventory systems. General comparison of both systems.
8 The Accounting Cycle In Detail
Stages in the accounting cycle: Opening stage. Development stage. Closing stage. Determination of the periodic income. The income statement – Forms of presentation:
T-account format and the multi-step report format. The balance sheet.
9 Accounting of Basic Transactions
Accounts receivable and payable. Noncurrent assets: Amortization and depreciation. Financial liabilities and financial investments.
10 Legal Aspects of Accounting
Legal regulation of accounting in Spain. Formal accounting principles and concepts. The Spanish ‘Plan General de Contabilidad’: Concept, objective, characteristics.
References:
In English:
Horngren, C.T.; Sundem, G.L.; Elliott, J.A. Introduction to Financial Accounting, 8th edition, Prentice Hall 2002.
In Spanish or Catalan:
ROSANAS I MARTI, J. M. Informació comptable per a la presa de decisions
empresarials: una introducció a la Comptabilitat. Barcelona: Ariel, 1992.
SOLDEVILA, P.; OLIVERAS, E. Manual de contabilidad. Barcelona: Gestión 2000,
2001.