Guía Docente
Guía docente para el curso 2015 - 2016
27317 -- Financial Statements
Curso:
2
Semestre:
2
Créditos:
6.0
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Learning outcomes that define this course

The student, in order to pass the course, will have to show her/his competence in the following skills:

1

To be able to apply the requirements of commercial and accounting regulation regarding the elaboration and disclosure of financial-accounting reporting by companies.

2

To be able to design and to present the reporting structure of the annual accounts and other reports used by companies.

3

To be able to implement) the principles required by Spanish law when preparing the annual accounts.

4

To be able to describe and differentiate the meaning of the different items that are included in each annual account from the perspective of the evaluation of the economic-financial situation of the company.

Introduction

Brief presentation of the course

Financial Statements is a compulsory subject taught in the second term of the second year of the Degree in Business Administration.

Financial Statements is taught once the students have completed two six-month accounting subjects, its basic objective being to study the contents, requisites, objectives and meaning of business accounting information, especially that included in the annual accounts.