The course as part of the academic plan (max. 4000 characters)
The subject syllabus comprises two clearly differentiated parts, the first of which deals with Economics and the second with Enterprises. As far as the total content and time involved are concerned, the first accounts for two-thirds of the total, which in terms of ECTS credits equals 6 credits out of a total of 9. These same proportions largely apply to the final qualification, once students have obtained a minimum score to prove understanding and knowledge of the basic contents of each part or, in other words, of Economics and of Enterprise.
Francesc Xavier Ruiz del Portal i Bravo
Dimecres de 9 a 12h i dijous de 13 a 15h
Manel Plana Farran
Dilluns de 13 a 15h
University of Lleida strategic competences
1. The economic problem.
Economic science: positive and regulatory economics.
Microeconomics and macroeconomics.
2. Macro-economic indicators.
GDP, national income and national expenditure.
Economic sectors. The public sector.
3. Perfect competition and market failures.
Market economics and centrally planned systems.
4.Economic stabilisation: unemployment and inflation.
Public expenditure multiplier.
Expansionary and contractionary fiscal policy.
5. Money and economic activity.
The interest rate and money supply.
Expansive and restrictive monetary policies.
6. Banks and capital markets.
The creation of bank currency.
7. Public assets.
Positive and negative externalities.
Mixed goods and merit goods.
8. Redistribution of income and wealth.
Functional and personal distribution.
Social justice criteria.
Instruments of redistribution policy. The limits of redistribution.
9.The public sector budget.
Principles of budgeting.
Budget structure. The budget cycle.
10. Public debt.
Types of public debt.
Phases of debt.
Limits to public debt.
11. Fiscal federalism.
The distribution of competences at different levels of government.
Financing of local tax offices.
12. The principles of taxation.
Types of public revenue.
The costs of taxation.
13. Taxation on wealth.
Personal property tax.
Property transfer tax.
14. Income tax: individuals and companies.
The taxpayer, tax base and tax bill.
Tax incentives for investment.
Integrationof the taxes of individuals and companies.
15. Taxation on sales and consumption.
Types of taxation on sales.
Value added tax: taxpayer, tax base and tax bill.
Historical development and corporate social responsibility.
Users of accounting information.
Financial information and conflict of interests.
Economic effects of accounting information.
Regulationof financial information.
17. The conceptual framework in our accounting system
The new 2007 General Accounting Plan.
Conceptual framework: annual accounts; true and fair view; information requirements; accounting principles; elements of the annual accounts; entry and evaluation criteria.
Financial balances: objectives and classification; compulsory documents; formulation, approval and communication.
18.Study of balances
19. Study ofthe profit and loss account
Concept and classification of profit/loss.
Components of profit/loss: revenue and expenditure.
Structure and content of the profit and loss account.
20. Statement of changes in net assets
SME model and structure of the account.
Brief reference to double statements in companies obliged to draw up normal annual accounts.
21. The report
Concept, functions of this financial statement and conditions of formulation.
Minimum report content for an SME.
22.Information complementary to the annual accounts
Management report: contents and companies required to produce it.
Audit report: type of report and societies that are required to be audited.
Cashflow statements: the compulsory nature of these statements for companies that draw up normal annual accounts.
Utility of this new statement for third parties.
Segmented information for inclusion in the report.
23. Financial analysis of the annual accounts
Management of collections and payments.
The break-even point.
Measurement of profitability.
-MARTIN SIMÓN, J.L.: Principios de Economía. Madrid; Pearson Educación 2003
-ALVAREZ, F., CORONA, F., DIAZ, A.: Economía Pública: Una introducción. Barcelona; Ariel (Economía) 2007
-CARRASCO GALLEGO, A. and others. Estados financieros teoría y casos prácticos. Editorial Pirámide. 2009
-AMAT I SALAS, Oriol. Análisis de Balances. Accid - Ed. Profit. 2008.
-AMAT I SALAS, Oriol. Anàlisi integral d’empreses. Editorial Profit. 2008.
-FUENTES QUINTANA, E. (1987): Hacienda Pública. Vol. I and II. Madrid: R.García Blanco.
-ALBI, E., GONZÁLEZ-PÁRAMO, J.M., ZUBIRI, I. (2000): Economía Pública I. Barcelona: Ariel.
-STIGLITZ, J.E. (1992): La economía del Sector Público. Barcelona: A. Bosch.