Name: ACCOUNTING INFORMATION SYSTEMS FOR BUSINESS MANAGEMENT
Code: 212101003
Type: Compulsory
ECTS: 4
Length of subject: Per term
Semester and course: 1st Year - First term
Speciality:
Language: English
Mode of study: On-site class
Lecturer data: SÁNCHEZ HERNÁNDEZ, MARÍA DEL MAR
Knowledge area: Economía Financiera y Contabilidad
Department: Economía, Contabilidad y Finanzas
Telephone: 868071217
Email: mariadelmar.sanchez@upct.es
Office hours and location:
Qualifications/Degrees:
PhD in PhD in Economics from Technical University of Cartagena (SPAIN) - 2013
Academic rank in UPCT: Profesora Asociada
Number of five-year periods: Not applicable due to the type of teaching figure
Number of six-year periods: No procede por el tipo de figura docente
Curriculum Vitae: Full Profile
Responsible for the groups: G2
1.Distinguir las principales situaciones que precisan de la actuación del experto en análisis económico y financiero.
2. Elegir según su idoneidad las principales herramientas y métodos para el diagnóstico económico y financiero de la empresa.
3. Diferenciar las principales fortalezas y debilidades de la empresa y proponer actuaciones de mejora.
4. Aplicar un método que permita la gestión eficiente de la documentación en la empresa.
5. Distinguir los principales puntos del proceso concursal.
6. Evaluar los requisitos específicos solicitados por las entidades financieras en la concesión de préstamos y recursos financieros.
7. Distinguir los diferentes procesos de la auditoría de cuentas.
Plan General Contable. Cuentas Anuales. Análisis Económico y Financiero. Análisis de la Liquidez. Solvencia. Capitalización. Endeudamiento. Rentabilidad. Casos de estudio sobre diagnóstico de las empresas en situaciones de fracaso. Auditoría de cuentas. Verificación y control de la información elaborada por la empresa.
Unidad 0. Conceptos previos
0.1. Marco conceptual
0.2. Principios y criterios de valoración
Unidad 1. Cuentas anuales. Composición y significado
1.1. Balance de situación
1.2. Cuenta de pérdidas y ganancias
1.3. Estado de flujos de efectivo
Unidad 2. Análisis económico y financiero
2.1. Fundamentos del análisis
2.2. Herramientas y técnicas
2.3. Liquidez y solvencia
2.4. Endeudamiento
2.5. Rentabilidad
Unidad 3. Análisis financiero del fracaso y manipulación contable
3.1. Síntomas del fracaso empresarial
3.2. Ley concursal y consecuencias financieras
3.3. Definición de manipulación contable e identificación
Unidad 4. Auditoría de cuentas
4.1. Proceso de auditoría
4.2. El informe de auditoría
Promoting the continuous improvement of working and study conditions of the entire university community is one the basic principles and goals of the Universidad Politécnica de Cartagena. Such commitment to prevention and the responsibilities arising from it concern all realms of the university: governing bodies, management team, teaching and research staff, administrative and service staff and students. The UPCT Service of Occupational Hazards (Servicio de Prevención de Riesgos Laborales de la UPCT) has published a "Risk Prevention Manual for new students" (Manual de acogida al estudiante en materia de prevención de riesgos), which may be downloaded from the e-learning platform ("Aula Virtual"), with instructions and recommendations on how to act properly, from the point of view of prevention (safety, ergonomics, etc.), when developing any type of activity at the University. You will also find recommendations on how to proceed in an emergency or if an incident occurs. Particularly when carrying out training practices in laboratories, workshops or field work, you must follow all your teacher's instructions, because he/she is the person responsible for your safety and health during practice performance. Feel free to ask any questions you may have and do not put your safety or that of your classmates at risk.
Class in conventional classroom: theory, problems, case studies, seminars, etc
Theoretical classes in the classroom.
Resolution of doubts.
Learning outcomes: From 1 to 7
The resolution of practical cases will be carried out by encouraging student participation in class.
Learning outcomes: 1, 2, 3, and 4
38
100
Assessment activities (continuous assessment system)
Presentation of the individual project developed by the student
2
100
Assessment activities (final assessment system)
The final assessment will consist of the preparation and submission of a financial and economic report based on the content covered in class, along with its presentation.
2
100
Tutorials
Clarification of theoretical and practical doubts. Resolution of case studies and individual and group work.
Learning outcomes: from 1 to 7
4
50
Student work: study or individual or group work
Development of individual work. Supervision and guidance of students and assistance in finding necessary information.
Development of group work. Supervision and guidance of students and assistance in finding necessary information.
Students must study the course content in order to carry out the individual economic and financial analysis work.
Learning outcomes: from 1 to 7
54
0
Exam
Partial evaluation of course contents
Learning outcomes: All (from 1 to 7)
20 %
Evaluation of written work, internships, cases, visits and seminars.
Written assignments on course content
Learning outcomes: All (from 1 to 7)
20 %
Participation and involvement in the teaching/learning process.
Assessment of class participation
Learning outcomes: All (from 1 to 7)
10 %
Performance, presentation and defense of individual and/or group work.
Preparation of an economic and financial report
Learning outcomes: All (from 1 to 7)
50 %
Exam
Partial evaluation of course contents
Learning outcomes: All (from 1 to 7)
20 %
Evaluation of written work, internships, cases, visits and seminars.
Written assignments on course content
Learning outcomes: All (from 1 to 7)
20 %
Participation and involvement in the teaching/learning process.
Assessment of class participation
Learning outcomes: All (from 1 to 7)
10 %
Performance, presentation and defense of individual and/or group work.
Preparation of an economic and financial report
Learning outcomes: All (from 1 to 7)
50 %
Learning monitoring will be carried out through the following activities:
Questions raised informally in class.
Presentation of the proposed problems.
Tutorials
Author: González Pascual, Julian
Title: Análisis de la empresa a través de su información económico-financiera fundamentos teóricos y aplicaciones
Editorial: Pirámide
Publication Date: 2016
ISBN: 9788436835892
Author: Garrido Miralles, Pascual
Title: Análisis de estados contables elaboración e interpretación de la información financiera.
Editorial: Pirámide.
Publication Date: 2017
ISBN: 9788436837889
Author: González Pascual, Julian
Title: Análisis de la empresa a través de su información económico-financiera aplicaciones prácticas.
Editorial: Pirámide.
Publication Date: 2011
ISBN: 9788436825787
Author: Archel Domench, Pablo
Title: Estados contables elaboración, análisis e interpretación.
Editorial: Pirámide.
Publication Date: 2015
ISBN: 9788436833676
Author: Ramagopal, C.
Title: Accounting for managers starting from basics.
Editorial: New Age International.
Publication Date: 2009
ISBN: 9788122427158
Author: Archel Domench, Pablo
Title: Estados contables elaboración, análisis e interpretación.
Editorial: Pirámide.
Publication Date: 2018
ISBN: 9788436839562