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: DURÉNDEZ GÓMEZ GUILLAMÓN, ANTONIO LUIS
Knowledge area: Economía Financiera y Contabilidad
Department: Economía, Contabilidad y Finanzas
Telephone: 968325610
Email: antonio.durendez@upct.es
Office hours and location:
lunes - 12:00 / 14:00
EDIFICIO DE LA FACULTAD CC EMPRESA, planta 1, Despacho Departamento
El alumno deberá confirmar la tutoría previamente con el profesor por email: antonio.durendez@upct.es
Qualifications/Degrees:
PhD in PhD in Business & Economics from University of Murcia (SPAIN) - 2001
Academic rank in UPCT: Profesor Titular de Universidad
Number of five-year periods: 4
Number of six-year periods: 2 de investigación y 1 de transferencia
Curriculum Vitae: Full Profile
Lecturer data: MATE SÁNCHEZ-VAL, MARÍA LUZ
Knowledge area: Economía Financiera y Contabilidad
Department: Economía, Contabilidad y Finanzas
Telephone: 868071134
Email: mluz.mate@upct.es
Office hours and location: Contact with the lecturer
Qualifications/Degrees:
Academic rank in UPCT: Profesora Titular de Universidad
Number of five-year periods: 2
Number of six-year periods: 2 de investigación
Curriculum Vitae: Full Profile
[CB8 ]. Students are required to be able to integrate knowledge and face the complexity of formulating judgments based on information that, being incomplete or limited, includes reflections on social and ethical responsibilities linked to the application of their knowledge and judgments.
[04 ]. To acquire skills in the teaching-learning process which allow them to continue training and learning in their particular field, both through established contacts with professors and professionals of the Master and in an autonomous way.
[05 ]. To possess the ability to search and analyze information related to the company and institutions. To be able to design and manage projects related to them.
[09 ]. To learn about the characteristics of the environment in which the company is inserted, its opportunities, weaknesses, strengths and threats.
[11 ]. To classify and interrelate the information related to the various business management activities, in order to analyze their internal and external processes.
[16 ]. To design actions aimed at shaping a management strategy for the company in the medium term.
[19 ]. To anticipate internal and external states of alert in the future of business activity.
[CT4 ]. Using information resources responsibly
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.
Unit 0: Accounting information. Previous concepts
0.1. Accounting Conceptual Framework
0.2. Principles and measurement criterio
Unit 1: Annual accounts. Composition and meaning
1.1. Balance sheet and loss
1.2. Income statements
1.3. Cash flow statement
Unit 2: Fundamental of Financial Analysis
2.1. Financial analysis introduction
2.2. Tools and techniques
2.3. Liquidity analysis
2.4. Leverage analysis
2.5. Profitability analysis
2.6. Earnings Management
Unit 3: Analysis of business failure and earnings management
3.1. Financial consequences of business failure
3.2. Financial signals and Spanish Insolvency Law
3.3. Earnings management: definition and identification
Unit 4: Audit of Accounts
4.1. Introduction to auditing
4.2. The auditing process
4.3. The auditing report
Unit 1
Exercises to elaborate annual accounts
Unit 2
Real cases financial analysis
Unit 3
Reading research papers
Unit 4
Identification of main figures in an auditing report from a real firm
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.
Theory class: Activities consisting of training sessions to develop theoretical knowledge based on concepts and theories
In class theory lectures. Resolution of doubts.
21
100
Problem solving class: Activities consisting of training sessions to develop practical or applied knowledge based on problem solving exercises, or practical cases
Activities consisting of training sessions to develop practical or applied knowledge based on problem solving exercises and practical cases
15
100
Laboratory or field practice class: Activities aimed at developing practical or applied skills by the student supervised by a remote teacher
The resolution of practical cases will be carried out promoting the participation of the students in class.
0
100
Practical class in the computer room: Activities for the acquisition of certain skills through the use of specific software
Activities for the acquisition of certain skills through the use of specific software
0
100
Seminars, tutorials led by teaching staff, conferences, visits, round tables, etc .: Activities to develop theoretical, practical or applied knowledge based on specific topics or views of the profession
Seminars and/or conferences by professionals, auditors, accountants, bankers
2
100
Assessments (continuous assessment system): speaking or writing tests, presentations, individually or in groups, which should include the knowledge acquired in the classes. Formative and summative assessment activities are included here
Speaking or writing tests, presentations, individually or in groups, which should include the knowledge acquired in the classes
2
100
Assessments (final assessment system): speaking or writing tests, individually or in groups, which should include the knowledge acquired in the classes. Summative evaluation is included
speaking or writing tests, individually or in groups, which should include the knowledge acquired in the classes
2
100
Tutorials: Individual or in groups, will serve to advise, resolve any doubts, guide, monitor work or the knowledge acquired
Resolution of doubts about theory and practice. Resolution of practical cases and individual and group work
4
50
Carrying out individual or group assignments: Autonomous and / or collaborative learning to develop theoretical, practical or applied knowledge by carrying out projects, practice reports and / or assignments
Development of individual work. Supervision and guidance of students and the search of necessary information. Development of group work. Supervision and guidance of students and the search of necessary information.
14
0
Individual study: Time dedicated to studying the subject
Individual study: Time dedicated to studying the subject both theory and problems
40
0
Exam
Theory and practical knowledge are evaluated.
0 %
Attendance and participation
Through the participation in class and the resolution of the practices carried out by the student, their attitude, work and training will be valued.
10 %
Presentation and defence of individual or group assignments
The student will defend a report about financial analysis of a real company (60%) The student will have to hand in several deliverables in class and defend them (30%)
90 %
Exam
Theory and practical knowledge are evaluated.
0 %
Attendance and participation
Through the participation in class and the resolution of the practices carried out by the student, their attitude, work and training will be valued.
10 %
Presentation and defence of individual or group assignments
The student will defend a report about financial analysis (60%). The student will have to hand in several deliverables in class and defend them (30%). A minimum threshold of 4 points out of 10 is requiered for each deliverable.
90 %
The monitoring of learning will take place through the following activities: - Issues raised informally in class. - Presentation of the proposed problems. - Tutorials.
Author: KRISHNA et al
Title: Business analysis and valuation. IFRS Edition. Text and cases
Editorial: Cengage Learning
Publication Date: 2013
ISBN: 978-1408017494
Author: RD11514/2007
Title: Spanish General Accounting Plan
Editorial: descargable pdf
Publication Date:
ISBN:
Author: Arens et al
Title: Auditing and assurance services
Editorial: Pearson
Publication Date: 2017
ISBN:
Author: IFAC
Title: Guide to Using International Standards on Auditing in the Audits of SMEs
Editorial: Vol 1 core concepts and vol 2 practical guidance. 4th edition
Publication Date: 2018
ISBN:
Author: Trigueros Pina JA & Duréndez A (Coordinadores)
Title: Manual Auditoría.
Editorial: Ed. Francis-Lefebvre.
Publication Date: 2021
ISBN:
Author: Subramanyam, K.R.
Title: Financial statement analysis
Editorial: McGraw-hill
Publication Date: 2014
ISBN: 0071086838
Author: PETERSON
Title: ANALYSIS of FINANCIAL STATEMENTS
Editorial: John Wiley & Sons, Inc
Publication Date: 2013
ISBN: 978-1118299982
Author: Fraser, Lyn M.
Title: Understanding financial statements
Editorial: Pearson Education
Publication Date: 2013
ISBN: 9780132655064
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