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Financial Accounting II Business, Management & Finance Program Spring 2025 Semester - Madrid

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Financial Accounting II

Financial Accounting II Course Overview


CEA CAPA Partner Institution: Universidad Carlos III de Madrid
Location: Madrid, Spain
Primary Subject Area: Accounting
Other Subject Area: Finance
Instruction in: English
Course Code: 13755
Transcript Source: Partner Institution
Course Details: Level 200
Recommended Semester Credits: 3
Contact Hours: 42
Prerequisites: Introduction to Accounting, Financial Accounting I


Part A: Financial Statements
1.- Presentation of financial statements.
1.1. Balance sheet
1.2. Income statement
1.3. Statement of changes in equity
1.4. The notes
1.5. Intermediate and simplified financial statements
2.- The cash-flow statement

Part B: Consolidation
3.- Basic concepts about consolidation of financial statements
3.1. Definition and economic role of the consolidation of financial statements
3.2. Groups of enterprises and other formal links between companies
3.3. Spanish regulation
3.4. Scope of consolidation and consolidation procedures
4.- Full consolidation
4.1. Introduction to the method of full consolidation
4.2. Homogenizing adjustments
4.3. Investment/Equity elimination
5.- Intragroup transactions under full consolidation
6.- Other consolidation methods
6.1. The equity method
6.2. Proportionate consolidation

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