Name: COMPUTERIZED ACCOUNTING
Code: 510109021
Type: Elective
ECTS: 4.5
Length of subject: Per term
Semester and course: 4th Year - Second 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 CIM - FCCE, 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: Catedrático de Universidad
Number of five-year periods: 5
Number of six-year periods: 3 de investigación y 1 de transferencia
Curriculum Vitae: Full Profile
Responsible for the groups: G1
[CB2 ]. Students are required to be able to apply their knowledge to their job or vocation in a professional manner, and to possess the skills that are usually demonstrated through the elaboration and defense of arguments and the resolution of problems within their area of study.
[CG8 ]. To apply professional criteria based on the management of technical instruments to the analysis of problems, developing the capacity for adaptation and innovation.
The specific competence associated with this elective course is: "To apply accounting software tools to process economic and financial information"
[CT5 ]. Putting the acquired knowledge into practice
Determine the formal requirements for bookkeeping and company regulations in accounting matters
Manage the principles and standards of financial accounting
Apply a critical attitude and the ability to interpret accounting standards
Carry out individual and/or group activities that involve the synthesis and assimilation of content
Develop bookkeeping using accounting software
Financial Accounting through IT tools. The preparation of financial statements and company regulations in accounting matters will be studied. Introduction to the use of accounting software. Development of the company's economic and accounting cycle through computerized accounting.
UD1. Financial Accounting. Spanish Standards 2007. (Contabilidad Financiera (Repaso). NPGC 2007)
T1. Financial Accounting. Spanish Standards 2007. (Contabilidad Financiera (Repaso). NPGC 2007)
UD2. Financial Statements and Companies Act. (Cuentas Anuales y Obligaciones Mercantiles en Materia Contable)
T2. Financial Statements and Companies Act. (Cuentas Anuales y Obligaciones Mercantiles en Materia Contable)
UD3. Introduction to Accounting Software. (Introducción al manejo del software)
T3. Introduction to Accounting Software. (Introducción al manejo del software)
UD4. Spanish Accounting Standards: The economic cycle using an accounting software. (El Plan General de Contabilidad: El Ciclo Contable y llevanza de contabilidad informatizada)
T4. Spanish Accounting Standards: The economic cycle using an accounting software. (El Plan General de Contabilidad: El Ciclo Contable y llevanza de contabilidad informatizada)
UD5. Accounting Standards for Specific Sectors. (Adaptaciones Sectoriales del PGC 2007)
T5. Accounting Standards for Specific Sectors. (Adaptaciones Sectoriales del PGC 2007)
UD Practice 1. Case study Company 1. (Práctica 1. Supuesto Empresa I) (P1)
Practice 1. Case study Company 1. (Práctica 1. Supuesto Empresa I) (P1)
UD Practice 2. Case study Company 2. (Práctica 2. Supuesto Empresa 2) (P2)
Practice 2. Case study Company 2. (Práctica 2. Supuesto Empresa 2) (P2)
UD Practice 3. Group practice Company 3. (Recogida de documentos contables. Práctica en grupo Empresa 3) (P3)
Practice 3. Group practice Company 3. (Práctica 3. Recogida de documentos contables. Práctica en grupo Empresa 3) (P3)
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") under the "Act in an Emergency" section, "Technical Guides" tab, 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, in the "Act in an Emergency", sectionrecommendations 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.
Practices (Case Studies) are carried out in the computer room with the accounting software. Practices 1, 2 and 3 are mandatory. Practices 1 and 2 are carried out individually in class. (Las prácticas se realizan en el aula de informática con el software. Las prácticas 1, 2 y 3 son de realización obligatoria. Las prácticas 1 y 2 se realizan en horario presencial)
Class in conventional classroom: theory, problems, case studies, seminars, etc
In class theory lectures. Resolution of doubts.
The resolution of practical cases will be carried out promoting the participation of the students in class.
Competences covered: CB2, CG8, CT5.
Subject learning outcomes covered: 1-4.
5
100
Class in laboratory: practical classes / internships
Activities aimed at developing practical or applied skills by the student supervised by a remote teacher
0
100
Class in the field or open classroom (technical visits, lectures, etc.). In general, activities that require special resources or planning
Activities aimed at developing practical or applied skills by the student supervised by a remote teacher
Activities to develop theoretical, practical or applied knowledge based on specific topics or views of the profession
0
100
Class in a computer classroom: practical classes / internships
Classes in computer room with accounting software.
Competences covered: CB2, CG8, CT5 and specific.
Subject learning outcomes covered: 1-5.
36
100
Continuous assessment activities during class hours.
Written assessment and the midterms controls.
Competences covered: CB2, CG8, CT5 and specific.
Subject learning outcomes covered: 1-5.
4
100
Final and ongoing assessment activities outside class hours.
Assessments (final assessment system): practical cases in computer room.
Competences covered: CB2, CG8, CT5 and specific.
Subject learning outcomes covered: 1-5.
2
100
Tutorials
Resolution of doubts about theory and practice. Resolution of practical cases and individual and group work.
Competences covered: CB2, CG8, CT5.
Subject learning outcomes covered: 1-4.
2
50
Student work: study or individual or group work
Development of individual and group work. Supervision and guidance of students and the search of necessary information.
Individual study: Time dedicated to studying the subject
63.5
0
Spoken or written exams
Theory and practical knowledge are evaluated.
Final assessment activity carried out during the official examination period.
Competences covered: CB2, CG8, CT5 and specific.
Subject learning outcomes covered: 1-5.
30 %
Participation and involvement in the teaching-learning process
Evaluate theory and practical knowledge continuously throughout the semester. Participation and involvement in practices during classes will be part of the evaluation process.
Competences covered: CB2, CG8, CT5 and specific.
Subject learning outcomes covered: 1-5.
0 %
Evaluation of assignments and reports on practical sessions (final product, follow-up and contribution in the case of group work)
Evaluate theory and practical knowledge continuously throughout the semester.
Practices 1, 2 and 3 are mandatory. Practices 1 and 2 are carried out individually in class.
Activities developed during the teaching period (continuous assessment).
Competences covered: CB2, CG8, CT5 and specific.
Subject learning outcomes covered: 1-5.
70 %
Ordinary Call:
Throughout the semester, individual and group assignments will be carried out to evaluate the subject. To pass the subject all the assigments should be delivered on time according to required standards. Practices account for a maximum of 70% of the final grade; the remaining 30% of the final grade will be reached after passing a written exam.
Students who have not passed or completed the practical assignments (70%) may recover this activity through an equivalent assessment activity with the same weighting (70%).
Extraordinary Call:
Students must take a practical exam once the mandatory assignments are delivered. Assigments account for 70% of the final grade; the remaining 30% of the final grade will be obtained after passing a written exam. The practical assignments component (70%) and the written examination component (30%) will have equivalent assessment activities with the same weighting as in the ordinary call, allowing students to obtain 100% of the final mark.
Marks obtained in assessment activities may be retained throughout the academic year.
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