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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
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Estimated learning time |
Total number of hours 150 |
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Face-to-face and/or online activities |
60 |
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- Lecture with practical component |
Face-to-face and online |
30 |
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- Problem-solving class |
Face-to-face and online |
30 |
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Supervised project |
40 |
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Independent learning |
50 |
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Learning objectives |
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Referring to knowledge Block I. Introduction to Finance |
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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
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Official assessment of learning outcomes |
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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.
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. |
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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.
CASANOVAS, M., BERTRAN, J. La financiación de la empresa. Barcelona: Profit Editorial, 2013.
GARCIA BENAU, M.A. Introducción a la contabilidad financiera. Madrid: Centro de Estudios financieros, 2018.
GOXENS, M.A. [et al.] Introducción a la contabilidad financiera. Madrid: Garceta, 2013.
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.
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
Catāleg UB. Versiķ en catalā (2023)
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.
MUÑOZ MERCHANTE, A. Introducción a la contabilidad. Madrid: Sanz y Torres, S.L., 2021.
MUÑOZ MERCHANTE, A. Prácticas de introducción a la contabilidad. Madrid: Sanz y Torres, S.L., 2021.
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.
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
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