| Center |
| Faculty of Economics |
| Departament |
| Accountancy |
| Lecturers in charge |
| Sin datos cargados |
| Met. Docent |
| Theory class attendance and acive participation in group work. It is important to attend throughout the whole course and to have completed all class work. |
| Met. Avaluació |
| Final examination and project work |
| Bibliografia |
| · Benito López, B. (1995): ôManual de Contabilidad Públicaö, Pirámide, Madrid. · Carrasco Díaz, D. y otros (1994): ôLa nueva Contabilidad Públicaö, Ariel, Barcelona. · Casado Robledo, Susana (1999): ôLa Contabilidad de las Administraciones Públicasö, ICAC, Madrid · Crespo Domínguez, Miguel Angel (1995): ôManual de Contabilidad Públicaö, Mc Graw Hill. |
| Continguts |
| This aim of this course is to introduce the student to the knowledge of public accounting. The student of this subject will know: a) What the public sector is, the legal economic environment of public accounting, as well as its evolution and current conception b) The budgetary régime in Spain, with the detail of the norms that regulate it (state and autonomous), as well as the principles that govern the budget, their structure, cycle and execution. c) The General Plan of Public Accounting (PGCP), d) An approach to the accounting of local entities, especially the norms that regulate it, the structure of the budgets, the execution, etc. e) The control of public funds in the areas of internal control and external control. f) An approach to analytic accounting of the public sector. |