| Center |
| Faculty of Law |
| 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 |
| Introduciont to knowledge of public accounting. Students will learn: a) What is meant by public sector, the legal economic environment of public accounting, as well as its evolution and current conception. b) Spainsh budgetary system, detail of the norms that regulate it (state and autonomous), as well as principles that govern the budget, their structure, cycle and execution. c) General Plan of Public Accounting (PGCP), d) An approach to accounting of local entities, especially the norms that regulate them, budget structure, implementation, 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. PROGRAM: 1. INTRODUCTION 2. BUDGETARY REGULATION IN SPAIN 3. GENERAL PLAN OF PUBLIC ACCOUNTING: INTRODUCTION 4. ACCOUNTING OF EXPENDITURE BUDGET 5. ACCOUNTING OF REVENUE BUDGET 6. ACCOUNTING OF NON-FINANCIAL IMMOBILISATION 7. ACCOUNTING OF FINANCIAL INVESTMENTS 8. BASIC FINANCING 9. GENERAL PLAN OF PUBLIC ACCOUNTING: THE ANNUAL ACCOUNTS 10. CONTROL OF PUBLIC FUNDS |