Planning with the General Accounting Plan. Analysis and development of the five parts of the GAP: conceptual framework, accounting policies and valuation, financial statements, chart of accounts, and accounting definitions and relationships.
We understand that the study of the Accounting, apart from the immediate usefulness that ittakes as his content for the development of the profession it is characterized because, in addition, it provides to the student the most important reference that it(he,she) helps himself develop in the world of the economy. All the economic facts relate narrowly between yes, well then, so much to understand these relations as to explain them, the countable language is indispensable. The student to deal this precise subject of previous knowledge in the matter, concretely the relative ones to the Financial Accounting given in the first course.