Página 1 de 8 DESCRIPCIÓN DE LA Grado/Máster en: Centro: Asignatura: Código: Tipo: Materia: Módulo: Experimentalidad: Idioma en el que se imparte: Inglés Curso: 2 Semestre: 1 Nº Créditos 6 Nº Horas de dedicación del estudiante: 150 Nº Horas presenciales: 45 Tamaño del Grupo Grande: Tamaño del Grupo Reducido: Página web de la asignatura: Graduado/a en Economía + Graduado/a en Administración y Dirección de Empresas por la Universidad de Málaga Facultad de Ciencias Económicas y Empresariales Contabilidad II 201 Formación básica Contabilidad II MATERIAS OBLIGATORIAS EQUIPO DOCENTE Departamento: Área: FINANZAS Y CONTABILIDAD ECONOMÍA FINANCIERA Y CONTABILIDAD Nombre y Apellidos Mail Teléfono Laboral Despacho Horario Tutorías Coordinador/a: VICENTE GONZALEZ GARCIA ANGELA MARIA CALLEJON GIL vgonzalez@uma.es amcallejon@uma.es 952131244 952131239 3203 - FAC. DE ECONÓMICAS 4204 - FAC. DE ECONÓMICAS RECOMENDACIONES Y ORIENTACIONES Primer cuatrimestre: Martes 10:00-13:30, Miércoles 11:30-14:00 Segundo cuatrimestre: Lunes 10:00-13:00, Martes 11:30-14:30 Primer cuatrimestre: Lunes 11:30-14:00, Viernes 10:00-13:30 Highly recommendable to know the Spanish General Accounting Plan and to have passed the previous subject: 'Contabilidad I' International students should know how to use the double-entry accounting method and fundamentals on bookkeeping Financial Accounting on private entities 2 Competencias específicas CONTEXTO COMPETENCIAS 3.3.24 3.3.25 3.3.26 Capacidad para aplicar los conceptos fundamentales de la Contabilidad. Capacidad para poseer una visión completa de la problemática contable de la circulación económica de la empresa para comprender el objetivo y funcionamiento del sistema contable. Capacidad para asimilar el lenguaje contable a través de las explicaciones, la lectura y la práctica personal. 3.3.27 3.3.28 I. ANALYSIS OF NON-CURRENT ASSETS UNIT 1: NON-CURRENT ASSETS 1. Non-current assets: structure and content 2. Property, plant and equipment 3. Investment property 4. Intangible assets Capacidad para comprender el significado de las distintas operaciones de financiación, inversión, explotación y desinversión realizadas por la empresa, así como, profundizar en la contabilización de operaciones específicas. Ser capaz de contabilizar las principales transacciones económicas, sobre la base de la legislación vigente y el actual Plan General de Contabilidad. CONTENIDOS DE LA
Vicerrectorado de Ordenación Académica Página 2 de 8 5. Non-current assets held for sale TEMA 2. OTHER NON-CURRENT INVESTMENTS NOT RELATED TO THE OPERATING CYCLE 1. Financial assets: structure and contents 2. Loans and receivables 3. Held-to-maturity investments 4. Financial assets held for trading 5. Other financial assets at fair value through profit or loss 6. Equity investments in group companies, jointly controlled entities and associates 7. Available-for-sale financial assets II. ANALYSIS OF FINANCING UNIT 3. EQUITY (I) 1. Financing in corporations: structure and content 2. Self financing: profit/loss for the period vs amortisation/depreciation 3. Distribution/application of profit/loss 4. Contribution from equity holders and owners 5. Grants, donation and bequests UNIT 4. EQUITY (II) 1. Classification of comercial companies in accordance with applicable Spanish standards 2. General procedure of business registration: subscription of shares and other equity instruments 3. Valuation of shares and other equity instruments 4. Capital increases in corporations 5. Reductions in capital UNIT 5. LIABILITIES NOT RELATED TO THE OPERATING CYCLE 1. Liabilities: structure and content 2. Debts with financial institutions 3. Financial lease 4. Discounted trade bills vs factoring 5. Provisions 6. Other payables III. INCOME TAXATION UNIT 6. INCOME TAX PAYABLE BY THE COMPANY 1. Current tax 2. Deferred tax 3. Taxable temporary differences 4. Deductible temporary differences 5. Deferred tax income for tax deductions and tax credits Actividades Presenciales ACTIVIDADES FORMATIVAS Actividades expositivas Lección magistral Actividades prácticas en aula docente Otras actividades prácticas ACTIVIDADES DE EVALUACIÓN
Página 3 de 8 RESULTADOS DE APRENDIZAJE / CRITERIOS DE EVALUACIÓN RECOMMENDATIONS IN ORDER TO PASS SUCCESFULLY THE SUBJECT: It is recomendable to attend lecturing sessions and to solve all the practical cases proposed. It is necessary to prepare previously the RMS (Register and Measurement Standards) that are informed on `Campus Virtual. Studying regularly and attending tutorial sessions will increase strongly the result of the evaluating process METHODOLOGY: Teaching activities: Theoretical and practical lecturing sessions. Learning-teaching methodology: The theoretical sessions will be composed by lectures in which the lecturer will teach the basic contents of the subject. In these sessions the lecturer will employ several technics to support the teaching process: blackboard, computer, video player, etc. Previously the students will be informed about the documents to be read. So, the students will use these documents to reinforce the contents explained in the theoretical lectures. By this the students self-learning capacity will be achieved. The practical sessions will be consisted from solving practical cases in the classroom. These cases will be focused on students being able to apply the concepts, the technics and the accounting method learned in the theoretical sessions so as going on reinforcing the independent work. Tutorial sessions. Learning-teaching methodology: There may be colective and individual tutorial sessions. They may be presencial or on-line. In these sessions, the lecturer will solve any doubts about theoretical and practical contents and will also advise students to solve properly the proposed practical cases. The presencial tutorial sessions will be placed in the lecturer s office room, seminar room or any adapted classrooms during the published official timetable. On-line tutorial sessions will be offered by e-mailing to the lecturer and any computer application powered by moodle platform through `campus virtual. This allows the lecturer to manage the learning process by exchanging information with students and getting continuously fed-back. Tutorial sessions will be targeted on making students be an active part of the teaching-learning process and increasing the self-learning. On-line tutorial sessions will estimulate the use of information and communication technologies by the students. Complementary activities: Seminars Learning-teaching methodology: Lecturer may require to students the attendance of seminars. This teaching activity allows students to know real experiencies related to the specific abilities and teaching targets. In addition, students will be lectured with future amendments on international accounting standards and the official answers to accounting doubts given by the Spanish Accounting and Auditing Institute. PROCEDIMIENTO DE EVALUACIÓN First exam is recoverable and only focused on units 1 and 2: 20% Final exam is focused on units 3 to 6 but, optionally, could be extended to all units: 70% (or extended up to 90%) Attendance, participation in class, short tasks: 10% There will be a flexible evaluation procedure for those students that have chosen a non-attendance enrolment option according to the requirements established by the University of Málaga Básica BIBLIOGRAFÍA Y OTROS RECURSOS 2 ContabilidadFinanciera (adaptada al nuevo PGC). Centro de Estudios Financieros.2008; 2 Cervera Oliver, M., A. González García y J. Romano Aparicio. Casos prácticos. 2008;. Martínez Alfonso, Antonio y Gregorio Labatut SereR Contabilidad. Adaptada al Plan General de Contabilidad de 2008. Pirámide.; 3 García Martín, Vicente (coordinador) (2009). Manual del Nuevo Plan General Contable. Centro de Estudios Financieros.2008; 1. Amador Fernández, Sotero y Javier Romano Aparicio Real Decreto 1514/2007 de 16 de octubre por el que se aprueba el Plan General de Contabilidad y Real Decreto 1515/2007 de 16 de octubre por el que se aprueba el Plan General de Contabilidad de Pequeñas y Medianas Empresas. DISTRIBUCIÓN DEL TRABAJO DEL ESTUDIANTE ACTIVIDAD FORMATIVA PRESENCIAL Descripción Horas Grupo grande Grupos reducidos Lección magistral Otras actividades prácticas 36 9 TOTAL HORAS ACTIVIDAD FORMATIVA PRESENCIAL 45 TOTAL HORAS ACTIVIDAD FORMATIVA NO PRESENCIAL TOTAL HORAS ACTIVIDAD EVALUACIÓN 90 15 TOTAL HORAS DE TRABAJO DEL ESTUDIANTE 150
Página 4 de 8 CRONOGRAMA 21-09-15 a 25-09-15 28-09-15 a 02-10-15 Unit 1 (Non-current assets) 05-10-15 a 09-10-15 Unit 1 (Non-current assets) 12-10-15 a 16-10-15 Unit 1 (Non-current assets) 19-10-15 a 23-10-15 Unit 2 (Other non-current investments) 26-10-15 a 30-10-15 Unit 2 (Other non-current investments) 02-11-15 a 06-11-15 Unit 2 (Other non-current investments) 09-11-15 a 13-11-15 Unit 3 (Equity I) 16-11-15 a 20-11-15 Unit 3 (Equity I)
Página 5 de 8 23-11-15 a 27-11-15 Unit 4 (Equity II) 30-11-15 a 04-12-15 Unit 4 (Equity II) 07-12-15 a 11-12-15 Unit 5 (Liabilities) 14-12-15 a 18-12-15 Unit 5 (Liabilities) 21-12-15 a 25-12-15 Unit 5 (Liabilities) 28-12-15 a 01-01-16 04-01-16 a 08-01-16 11-01-16 a 15-01-16 Unit 6 (Income tax) 18-01-16 a 22-01-16 Unit 6 (Income tax) 25-01-16 a 29-01-16
Página 6 de 8 01-02-16 a 05-02-16 08-02-16 a 12-02-16 15-02-16 a 19-02-16 22-02-16 a 26-02-16 29-02-16 a 04-03-16 07-03-16 a 11-03-16 14-03-16 a 18-03-16 21-03-16 a 25-03-16 28-03-16 a 01-04-16 04-04-16 a 08-04-16
Página 7 de 8 11-04-16 a 15-04-16 18-04-16 a 22-04-16 25-04-16 a 29-04-16 02-05-16 a 06-05-16 09-05-16 a 13-05-16 16-05-16 a 20-05-16 23-05-16 a 27-05-16 30-05-16 a 03-06-16 06-06-16 a 10-06-16 13-06-16 a 17-06-16
Página 8 de 8 20-06-16 a 24-06-16