Universitat Internacional de Catalunya
Accounting
Other languages of instruction: Catalan
Teaching staff
Reyes Alcón: ralcon@uic.es
Office hours: Monday to Friday from 9.30 a.m. to 1.30 p.m. In all cases an email should be sent in advance to arrange an appointment.
Introduction
The subject is presented as an essential and necessary complement, not only for future lawyers who want to develop their professional career in business law advice but, in general, for all those who at some point need to give advice to legal persons. Accounting is the universal language of business.
Pre-course requirements
None required.
Objectives
That students internalise the most important concepts of accounting so that they can use this knowledge as it applies to giving legal advice to legal persons. Examples of its application include: tax advice, the merger and takeover of companies, buying and selling companies, tenders (administration, advice), etc.
Competences/Learning outcomes of the degree programme
- CA11 - Know how to develop skills that allow lawyers to be more efficient in their work and enhance the overall functioning of the team or institution they belong to by accessing information sources, using their knowledge of languages, knowledge management and the management of applied techniques and tools
- CB06 - Possess and understand knowledge that provides a basis or opportunity to be original in the development and/or application of ideas in a professional context.
- CB07 - Know how to apply acquired knowledge and problem-solving abilities in new or little-known surroundings within broader (or multidisciplinary) contexts related to their field of study.
- CB09 - Know how to communicate their conclusions to specialist and non-specialist audiences alike in a clear and unambiguous way along with the rationale and knowledge that supports them.
- CG01 - Acquire the ability to work individually and as part of a team as well as the communication and leadership skills required to progress in the legal profession.
Learning outcomes of the subject
Students will learn how to:
- Master the knowledge, skills and competences, both judicial and extrajudicial, that are strictly instrumental or auxiliary in nature.
- Acquire an in-depth knowledge of highly specialized judicial, legal and regulatory knowledge, allowing them to practice in specific branches and areas of the legal or paralegal professions.
Syllabus
Among many others, by way of example and not an exhaustive list, the following subjects will be covered:
• Basic accounting and taxation for lawyers.
• Finance for jurists.
• Analysis of Financial Statements for Jurists
Teaching and learning activities
In person
Master class
Case study analysis
Preparation of case studies
Tutoring: a tutorial timetable will be set to respond to specific queries from students
Evaluation systems and criteria
In person
Participation in class and work undertaken on the programmed cases and scenarios will be taken into account. These parameters will account for 60% of the final marks.
The final exam will account for 40% of the marks for the subject.
Bibliography and resources
Students will be provided with all the material needed for the course, both theoretical and practical. Therefore it will not be necessary for them to acquire any material. Likewise, all of the current legislation will be provided to students.
The complementary bibliography designed to follow the course and expand knowledge is as follows:
• Contabilidad financiera: Análisis y aplicación del PGC de 2007. Juan Antonio Astorga Sánchez et al. Ariel
• Manual de contabilidad para juristas. Pedro Juez Martel.