Computerized Accounting business operations. Teaching unitCourses:COMPUTERIZED ACCOUNTINGYear: Year 4 of Bachelor's in Business Administration and ManagementDegree: Bachelor's in Business Administration and ManagementDescriptionThrough the resolution of a number of practices based on a set of assumptions pose with real documentation, is it possible to develop knowledge related to major economic transactions by companies.ObjectivesAnalyze, interpret and process the movement of external accounting information, transmitting and reporting to the company management for decision-making.Learning to handle a accounting software.Provide documentation and study the actual accounting that serves to effect the introduction of accounting entries.Apply the Chart of Accounts using a computer program.Acquire knowledge regarding the formal obligations of accounting and tax implications.SubjectsLecture topicsLesson 4. Opening of the accounting year. 4.1. Entering the open seat. 4.2. Transfer seat opening a previous year. 4.3. Initial Balance. 4.4. Creating a new fiscal year.Lesson 5. The business cycle. 5.1. The bill. 5.2. Highlands customers and suppliers. 5.3. Parameterization of VAT rates. 5.4. Introduction of seats the business cycle. 5.5. Files of customers and suppliers. 5.6. Listings VAT. 5.7. Formal aspects of VAT to the Treasury.Lesson. Personal accounts. 6.1. The payroll. 6.2. High salaried staff. 6.3. Parameterization of income tax. 6.4. Parameterization of Social Security. 6.5. Introducing personnel seats. 6.6. Personnel files. 6.7. Listings PIT and S. S. 6.8. Formal aspects of income tax to the Treasury. 6.9. Formal aspects of social security.Lesson 7. The immobilized. 7.1. High and low assets. 7.2. Leasing. 7.3. The amortization and impairment accounts. 7.4. Computerized management of fixed assets.Lesson 8. Income tax. 8.1. The seat of determination of accounting profit. 8.2. Set in the tax base. 8.3. Accounting entry tax benefits. 8.4. Formal aspects of income tax to the Treasury.Lesson 9. The seat of current financial year and subsequent opening. 9.1. Process year end. 9.2. Check closure. 9.3. Creating a new exercise. 9.4. Opening of the financial process. 9.5. Process to undo the seat opening and closing.Laboratory topicsThe practices involve the application to practical cases it studied for the teaching unit. The objective is to make the explanation of various applications, using actual documentation to effect their accounting with accounting software that allows students to acquire the knowledge and practical skills through the study of several cases concerning the different business operations studied.