To provide to the student an suitable knowledge of the financial accounting as science of economic nature whose object is the knowledge passed, present and future of the economic reality in quantitative terms, by means of supported specific methods in bases sufficiently resisted, in order to elaborate a valid information for all a plurality of users, internal as as much external to the organization.
Theory global objectives
Provide students some concepts necessary to enable their subsequent development into practice from a perspective as realistic as possible.
Theory subject (Contents)
1: INTRODUCTION TO THE PATRIMONY OF THE COMPANY. 1.1. - THE PATRIMONY OF COMPANY 1.2. . - BASIC THE COUNTABLE IDENTITY. 1,3. - PATRIMONIAL MASSES AND ELEMENTS 1.4- THE BALANCE. SUBJECT
2: THE COUNTABLE METHOD. 2,1- ANALYSIS OF THE COUNTABLE FACTS 2,2- COUNTABLE METHOD STUDY
3: DETERMINATION OF THE RESULT. 3.1. - COMPONENTS OF THE NET ONE. 3.2. - INCOME AND EXPENSES. 3.3. - DETERMINATION OF THE RESULT.
4: THE COUNTABLE CYCLE. 4.1. - NATURE. 4.2. - BEGINNING OF THE ACCOUNTING. 4.3. - DEVELOPMENT OF THE ACCOUNTING. 4.4. - IT CLOSES OF THE ACCOUNTING. 4.5. - THE COUNTABLE STATES OF SYNTHESIS. SUBJECT
5: COUNTABLE NORMALIZATION AND NORMATIVE SPANISH ACCOUNTANT: STUDY OF THE GENERAL PLAN OF ACCOUNTING. 5.1. - CONTENTS AND OBJECTIVES OF THE NORMALIZATION. 5.2. - THE COUNTABLE NORMALIZATION THE INTERNATIONAL. 5.3. - THE COUNTABLE NORMALIZATION IN SPAIN. 5.4. - LEGAL FRAME OF THE ACCOUNTING. 5.5. - STUDY OF COUNTABLE BOOKS. 5.6. - ANALYSIS OF THE GENERAL PLAN OF ACCOUNTING
Practice global objectives
Ensure that the theoretical concepts are properly applied by students to the various problems to which they must face.
Practices
The lectures will be alternated with the conduct of case studies which draw students to the reality of the business.
Specific objectives
The specific objective of the course is to generate useful and timely information for decision-making of different users, using the General Accounting Plan.
Teaching method
During the course the professor will alternate the theoretical classes and the practices based on the necessities detected in the pupils. With it he tries himself that the student reaches the practical knowledge theoretical sufficient and adapted in the subjet study object. The classes will be complemented with the accomplishment of positions of a guardian where the professor will come to customized treat individual and the possible doubts that have been able to arise, making possible the correct assimilation of the matter distributed by all and each one of the students. The student will eminently make an only final examination of content practitioner, where through one or several assumptions will have to demonstrate to have reached sufficient knowledge of the matter distributed in class.
Evaluation system
The student will make a single final exam highly practical content, which through one or more events should demonstrate that they have reached a sufficient knowledge of the subject in class.
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