| Center |
| Faculty of Economics |
| Departament |
| Accountancy |
| Lecturers in charge |
| Sin datos cargados |
| Met. Docent |
| Attendance in theory classes and participation in practical classes.Coordinators: Amparo Gimeno Ruiz and Mª Luisa Pelejero Delicado |
| 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 |
| The aim of this course is to introduce students to the knowledge of public accounting. On completion of this course, students should know: a) What the public sector is, the legal-economic environment of public accounting, its evolution and current conception. b) Spanish budgetary régime, with detail of its regulations (state and autonomous), principles that rule the budget, its structure, cycle and completion. c) The General Public Accounting Plan d) An approach to the accounting of local institutions, regulating norms, budget structure and execution, etc. e) Public funds control : internal and external control. f) An approach to public sector analytic accounting. |