Accounting (21779)

Degree course: Degree in Labour Relations
Academic year: second
Term: first
Number of ECTS credit: 6
Student hours: 150

Syllabus

Accounting is taught in the first term of the second year of the Degree in Labour Relations.

The course aims to teach students to prepare and analyse company balance sheets, profit and loss accounts and cash flow statements. Accounting is a useful information system for making decisions, and for this reason the course's main aim is to familiarise students with the process which takes place in companies during the preparation of financial statements.

Achieving this aim requires continuous work on the part of students, which needs to be complemented by an active attitude during the classes.

The course's approach is essentially practical, requiring students to progressively acquire the knowledge and abilities necessary to be able to understand the content of annual company accounts.

TOPIC 1: Accounting and information systems.

TOPIC 2: Capital. The economic and financial structure of companies.

TOPIC 3: Periodic results: income and expenses.

TOPIC 4: Stock.

TOPIC 5: The basic accounting equation.

TOPIC 6: Cash flow statements.