Teaching plan for the course unit

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General information

 

Course unit name: Introduction to Finance and Accounting

Course unit code: 366709

Academic year: 2025-2026

Coordinator: Ana Maria Gonzalez Navarro

Department: Department of Business

Credits: 6

Single program: S

 

 

Estimated learning time

Total number of hours 150

 

Face-to-face and/or online activities

60

 

-  Lecture with practical component

Face-to-face and online

 

30

 

-  Problem-solving class

Face-to-face and online

 

30

Supervised project

40

Independent learning

50

 

 

Learning objectives

 

Referring to knowledge

Block I. Introduction to Finance
The principal aim of this block is to provide students with the knowledge and tools required for effective decision-making in the financial management of the firm.

By the end of the course, students are expected to:

  • Understand the role and significance of the financial subsystem within the firm.
  • Demonstrate familiarity with the fundamentals of finance, including the professional terminology and conceptual framework.
  • Apply basic instruments and models, including decision-support tools, in order to select the most appropriate financing alternative in a given context.
  • Develop the ability to work effectively in teams and to make appropriate use of information technologies.


Students should be able to:
  • Identify the problems that a company has to face.
  • Demonstrate analytical skills in the treatment of data and information.
  • Organise and structure information presented in practical cases.
  • Apply relevant concepts and tools to the resolution of business problems.
  • Interpret results accurately and critically.
  • Select and justify the most appropriate solution or solutions.
  • Make decisions on the basis of sound analysis and interpretation.
  • Evaluate outcomes and reflect on their implications.


Block II. Introduction to Accounting

The principal aim of this block is to familiarise students with the methodology employed in accounting for the classification and recording of a company’s economic transactions, in order to prepare financial information in the form of annual accounts, in accordance with applicable accounting standards.

By the end of the course, students are expected to:
  • Demonstrate an understanding of accounting methodology.
  • Use appropriately the formal and substantive tools employed in accounting.
  • Apply the basic legal framework governing accounting practice.
  • Carry out the valuation, recording, and accounting treatment of core accounting transactions.
  • Understand both the content and implications of annual accounts.


Students should be able to:
  • Identify and correctly interpret accounting events.
  • Make accurate and appropriate use of accounting instruments.
  • Analyse the impact of accounting events on business assets.
  • Record the most common types of transactions undertaken by companies.
  • Complete a full accounting cycle.
  • Prepare different forms of balance sheet and profit and loss account.
  • Employ accounting terminology accurately and consistently.

 

 

Teaching blocks

 

1. Introduction to Finance

1.1. Equity financing

1.1.1 Internal equity financing
1.1.2 Advantages and disadvantages of self-financing
1.1.3 External equity financing: capital increases
1.1.4 Pre-emptive subscription rights

1.2. Debt financing

1.2.1 Bond loans: concept and types
1.2.2 Loans and credits: concept and types
1.2.3 Spontaneous financing
1.2.4 Other sources of financing

1.3. Company financial structure and cost of capital

1.3.1 Cost of equity capital
1.3.2 Cost of debt capital
1.3.3 Weighted average cost of capital (WACC)

1.4. Budgeting process

1.4.1 The budget
1.4.2 Cash budget

1.5. Economic and financial viability analysis of the company

1.5.1 Economic viability analysis
1.5.2 Financial viability analysis

2. Introduction to Accounting

2.1. Accounting as an information system

2.1.1 Accounting as a tool for economic information
2.1.2 Definition and classification of accounting
2.1.3 Users of accounting information
2.1.4 Characteristics and requirements of accounting information

2.2. Study of company assets and results

2.2.1 Company assets and the balance sheet
2.2.2 Economic and financial structures
2.2.3 Balance sheet equilibrium
2.2.4 Profit and loss and loss account

2.3. The accounting method and General Accounting Plan

2.3.1 Economic transactions and accounting events
2.3.2 Accounting concepts, graphic representation and terminology
2.3.3 Double-entry method 
2.3.4 Accounting books
2.3.5 General Accounting Plan (GAP): structure and content

2.4. Inventories

2.4.1 Concept and types of inventory
2.4.2 Accounting treatment of inventory accounts
2.4.3 Inventory recognition

2.5. Trade and non-trade creditors and debtors

2.5.1 Debtors and creditors
2.5.2 Payroll accounts
2.5.3 Public administration accounts
2.5.4 Debts with financial institutions
2.5.5 Accrual adjustment accounts

2.6. Tangible and intangible fixed assets

2.6.1 Tangible and intangible fixed assets: concept and types
2.6.2 Recognition of tangible and intangible assets
2.6.3 Depreciation of fixed assets
2.6.4 Disposal and write-off of fixed assets and intangibles

2.7. Accounting treatment of equity

2.7.1 Concept of capital: accounts and functioning
2.7.2 Reserves: concept, types, accounts and functioning
2.7.3 Profit for the financial year and its application

2.8. Accounting cycle and annual accounts

2.8.1 Opening phase of accounting
2.8.2 Recording transactions during the financial year
2.8.3 Closing phase of accounting

 

 

Official assessment of learning outcomes

 

Assessment will be conducted in accordance with UB Regulations for the assessment and grading of learning outcomes, approved by the Governing Council on 27 February 2020, and the Supplementary Criteria and Guidelines established by the Faculty of Economics and Business, approved by its Academic Committee on 10 May 2021.

At the beginning of the academic year, the Academic Board publishes the dates and times for the examinations to be sat under the single and repeat modes of assessment, and for the finalisation of the continuous mode of assessment.

Assessment methods are adapted, where necessary, for students with special educational needs, based on reports prepared by the UB’s Student Support Service (SAE), and aimed at guaranteeing equality of opportunity.

Course tutors may request proof of a student’s identification at any time during an assessment activity.

Once a course has been graded, repeat assessment is not possible unless the student waives the initial grade obtained, provided that grade is a ’pass’ or higher. This waiver must be made by email to the corresponding tutor during the grade review period, with a copy to the course coordinator, and means the student appears as a ’no show’ (no presentat) on the official grade record.

The UB employs plagiarism-detection tools on all student coursework. Any instance of plagiarism in assessed work will result in the award of a mark of zero for the course, following due process and an interview with the student concerned.

During the assessment activities, students may not have access to any electronic device capable of storing or receiving data (including, mobile phone, smartwatch, or calculator with storage capacity), unless expressly and exceptionally permitted by a faculty member.

Students are strictly prohibited from copying, recording, or registering any assessment activity, as well as from reproducing or disseminating such material, in whole or in part, by any means or device. Any such misconduct constitutes a breach of the applicable regulations and may give rise to legal liability.

Continuous assessment

Students enrolled on this course are assessed on a continuous basis.

Continuous assessment (CA) comprises a series of exams and tests set during the semester plus a final exam. It also takes into consideration attendance and the student’s general attitude both in class and during the assessment tasks.

For each of the teaching blocks, CA is based on the following:

  • Type 1 activities. Participation in and evaluation (in accordance with assessment criteria) of a series of tasks, including tests, short-answer questions, open questions, submission of assignments, etc.). 10% of the final grade. Activities to be undertaken on campus or virtually, either within or outside scheduled teaching hours. Each activity has a different weighting in the overall assessment.
  • Type 2 activities. Knowledge and aptitude. Theoretical and practical tasks. 50% of the final grade. Compulsory activities to be undertaken on campus.
  • Type 3 activities. Knowledge and aptitude. Practical tasks. 40% of the final grade. Compulsory activities to be undertaken on campus on the day assigned to the exam for students opting for the single mode of assessment.



It should be noted that learning in this course is deemed to be cumulative; accordingly, any assessment activity may include questions or exercises on topics covered earlier in the course.

Students must complete at least 50% of the type 1 activities corresponding to a teaching block to pass the subject. Students failing to complete all type 1 activities cannot obtain the maximum mark allocated to this component of CA. They must, additionally, obtain a minimum of 4 points out of 10 on each of the type 2 and 3 activities.The weighted cumulative score is calculated across the different assessment tasks associated with each teaching block.

Furthermore, faculty take into consideration each student’s engagement and contribution in class, as well as other evidence of learning. Indeed, a lecturer’s evaluation of this evidence may modify the mark obtained by a student on the assessed activities.

Each teaching block is worth 50% of the final grade. A minimum mark of 5 out of 10 on each teaching block is required to pass the course.

Students who do not meet these requirements can only be awarded a maximum mark of 3.9 for the course.

 

Examination-based assessment

Students unable to commit to the requirements of CA may opt for the single mode of assessment. It comprises a series of activities that serve to accredit and guarantee the achievement of the learning objectives and the acquisition of the competencies as established in this course plan.

Single assessment is recognised as a student right. By opting for it, a student formally renounces the continuous mode of assessment; however, this does not infringe on their right to attend class or participate in any of the course activities.

Single assessment consists of three parts corresponding to each teaching block. All parts are compulsory and undertaken on campus:

Part A: multiple-choice theoretical/practical exam, worth 10% of the final grade.

Part B: open-answer questions or a practical exercise, worth 40% of the final grade.

Part C: practical exercise, worth 50% of the final grade.

A minimum mark of 5 out of 10 on each part within each teaching block is required to pass the subject. Students who do not meet these requirements can only be awarded a maximum mark of 3.9 for the course.

Each teaching block is worth 50% of the final grade. A minimum mark of 5 out of 10 on each teaching block is required to pass the course.

Repeat assessment

The repeat assessment procedure is the same as that for the single mode of assessment.

 

 

Reading and study resources

Check availability in Cercabib

Book

BERTRAN JORDANA, J.,  GRACIA RAMOS, M.C. Dirección Financiera: Fuentes de Financiación. Ejercicios tipo test. Madrid: Delta publicacions, 2019.

Catāleg UB  Enllaç

CASANOVAS, M.,  BERTRAN, J. La financiación de la empresa. Barcelona: Profit Editorial, 2013.

Catāleg UB  Enllaç

GARCIA BENAU, M.A. Introducción a la contabilidad financiera. Madrid: Centro de Estudios financieros, 2018.

Catāleg UB  Enllaç

GOXENS, M.A. [et al.] Introducción a la contabilidad financiera. Madrid: Garceta, 2013.

Catāleg UB  Enllaç

GRACIA RAMOS, M.C. (coordinadora). Guía práctica de economía de la empresa II: Áreas de gestión y producción (Teoría y ejercicios) (Vol. 329). Edicions Universitat Barcelona, 2007.

Catāleg UB  Enllaç

LASSALA, C., MEDAL, A., NAVARRO, V., SANCHIS, V.,  SOLER, A. Dirección financiera II. Medios de financiación empresarial. Madrid: Ediciones Pirámide, 2006.

LÓPEZ-JURADO, M., GRACIA, M.C., YAGÜEZ, M., MERIGÓ, J.,  NAVARRO, M. Fundamentos de economía de la empresa. Edicions Universitat Barcelona, 2011.

LOSILLA, M. 277 ejercicios prácticos de contabilidad. 1er curso. Barcelona: Editorial Librería Universitaria (LU), 2021.

Catāleg UB  Enllaç
Catāleg UB. Versiķ en catalā (2023)  Enllaç

MARTIN, M., MARTÍNEZ, P. Casos prácticos de dirección financiera. Madrid: Ediciones Pirámide, 2000.

MARTÍNEZ VALLS, M.C. Introducción a las finanzas. Madrid: Ediciones Pirámide, 2014.

MORENO, A., LOSILLA, M.F., RODRIGUEZ, F. Prácticas de contabilidad financiera. 2a ed. Madrid: Garceta, 2013.

Catāleg UB  Enllaç

MUÑOZ MERCHANTE, A. Introducción a la contabilidad. Madrid: Sanz y Torres, S.L., 2021.

Catāleg UB  Enllaç

MUÑOZ MERCHANTE, A. Prácticas de introducción a la contabilidad. Madrid: Sanz y Torres, S.L., 2021.

Catāleg UB  Enllaç

OMEÑACA GARCIA, J. Contabilidad general : totalmente adaptato al nuevo Plan General Contable y Plan General Contable para Pymes. Barcelona: Deusto, 2017.

OMEÑACA GARCIA, J. Contabilidad general. Barcelona: Deusto, 2017.

OMEÑACA GARCIA, J. Supuestos prácticos de contabilidad financiera y de sociedades. Madrid: Deusto, 2017.

PARTAL, A., MORENO, F., CANO, M., FERNÁNDEZ-AGUADO, P. Introducción a las finanzas empresariales. Madrid: Ediciones Pirámide, 2020.

SAEZ OCEJO, J.L. Fundamentos de Contabilidad Financiera. Madrid: Tórculo Ediciones, 2018.

SUÁREZ SUÁREZ, A. S. Decisiones óptimas de financiación e inversión en la empresa. Revisión y Actualización de J. Rojo y P. Suárez. Madrid: Ediciones Pirámide, 2014.

Catāleg UB  Enllaç

URIAS VALIENTE, J. Introducción a la contabilidad: aspectos teóricos. 3ª ed. Madrid: Ediciones Académicas, 2008.

Legislation

Plan General de Contabilidad. Texto legal en vigor.

https://www.boe.es/buscar/act.php?id=BOE-A-2007-19884  Enllaç

Electronic text

GRACIA RAMOS, M.C. (2015). Presupuesto de tesorería. Universitat de Barcelona.

http://diposit.ub.edu/dspace/bitstream/2445/62865/1/PRESUPUESTO%20TESORERIA.pdf  Enllaç