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 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
[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.
La competencia específica asociada a esta asignatura optativa es: "Aplicar herramientas informáticas contables para tratar la información económico-financiera".
[CT5 ]. Putting the acquired knowledge into practice
Determinar los requisitos formales de llevanza de contabilidad y obligaciones mercantiles en materia contable
Manejar los principios y normas de la contabilidad financiera
Aplicar una actitud crítica y con capacidad de interpretación de la normativa contable
Realizar actividades individuales y/o en grupo que impliquen la síntesis y asimilación de contenidos
Desarrollar la llevanza de contabilidad mediante un software de contabilidad
Contabilidad Financiera a través de herramientas informáticas. Se estudiará la elaboración de cuentas anuales y obligaciones mercantiles en materia contable. Introducción al manejo de software de contabilidad. Desarrollo mediante contabilidad informatizada del ciclo económico y contable de la empresa.
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. Collecting accounting documents. Group practice Company 3. (Recogida de documentos contables. Práctica en grupo Empresa 3) (P3)
Practice 3. Collecting accounting documents. 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"), 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.
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. None of the practices are saved for subsequent exams. (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. Ninguna de las prácticas se guarda para convocatorias y cursos posteriores)
Theory class: Activities consisting of training sessions to develop theoretical knowledge based on concepts and theories
In class theory lectures. Resolution of doubts.
5
100
Problem solving class: Activities consisting of training sessions to develop practical or applied knowledge based on problem solving exercises, or practical cases
The resolution of practical cases will be carried out promoting the participation of the students in class.
0
100
Laboratory or field practice class: Activities aimed at developing practical or applied skills by the student supervised by a remote teacher
Activities aimed at developing practical or applied skills by the student supervised by a remote teacher
0
100
Practical class in the computer room: Activities for the acquisition of certain skills through the use of specific software
Classes in computer room with accounting software
36
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
Activities to develop theoretical, practical or applied knowledge based on specific topics or views of the profession
0
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
Written assessment and the midterms controls
4
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
Assessments (final assessment system): practical cases in computer room
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
2
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 and group work. Supervision and guidance of students and the search of necessary information.
20
0
Individual study: Time dedicated to studying the subject
Individual study: Time dedicated to studying the subject
43.5
0
Spoken or written exams
Theory and practical knowledge are evaluated.
30 %
Participation and involvement in the teaching-learning process
Evaluate theory and practical knowledge continuously throughout the semester. There will be an attendance control to carry out practices in classroom.
10 %
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.
60 %
Spoken or written exams
Theory and practical knowledge are evaluated.
30 %
Participation and involvement in the teaching-learning process
Evaluate theory and practical knowledge continuously throughout the semester. There will be an attendance control to carry out practices in classroom.
10 %
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. An minimum threshold of 4 points out of 10 is requiered for each deliverable.
60 %
Exam Call for June: Throughout the semester, individual and group assignments will be carried out to evaluate the subject, it will be passed when all the practices are delivered and approved, and can reach a maximum of 60% of the final grade; the remaining 30% of the final grade will be obtained after passing a final written test consisting of a practice with accounting software. Additionally, attendance and participation is evaluated with 10% of the grade. Exam Call for July and February: In the July and February assessments, the student must take a practical exam.
Author:
Title: ContaPlus Flex. Guía Básica
Editorial: Ra-Ma
Publication Date: 2015
ISBN: 9788499645353
Author: Navarro García, Juan Carlos
Title: Contabilidad financiera II
Editorial: Universidad Politécnica
Publication Date: 2013
ISBN: 9788494148019
Author:
Title: ContaPlus Flex manual oficial
Editorial: Ra-Ma
Publication Date: 2015
ISBN: 9788499645346
Author: Besteiro Varela, María Avelina
Title: Contabilidad financiera superior contabilidad de sociedades
Editorial: Pirámida
Publication Date: 2010
ISBN: 9788436823455
Author: Omeñaca García, Jesús
Title: Supuestos prácticos de contabilidad financiera y de sociedades
Editorial: Deusto
Publication Date: 2017
ISBN: 9788423428014
Author: ROMNEY & STEINBART
Title: Accounting Information Systems, Global Edition.
Editorial: 14Ed, Pearson
Publication Date: 2017
ISBN: 9781292060521
Author: KAY & OVLIA
Title: Accounting Information Systems.
Editorial: Pearson New International Edition: The Crossroads of Accounting and IT, 2Ed, Pearson.
Publication Date: 2014
ISBN: 9781292023373
Author: MOTIVALLA & THOMPSON
Title: Enterprise Systems for Management
Editorial: Pearson New International Edition, 2Ed, Pearson.
Publication Date: 2013
ISBN: 9781292023489