| Center |
| Faculty of Economics |
| Departament |
| Accountancy |
| Lecturers in charge |
| Sin datos cargados |
| Met. Docent |
| In this practical module students will apply the knowledge acquired in the theoretical module using the methods and techniques adapted for the registration of accounting facts and the elaboration of the annual accounts. |
| Met. Avaluació |
| Continuos evaluation - - |
| Bibliografia |
| BLANCO DOPICO, Mª ISABEL y otros:ôIntroducción a la contabilidadö (Contabilidad Financiera I). Prentice Hall 2000. GINER INCHAUSTI, B., SERRA SALVADOR, V. y VILAR SANCHIS, E.: Sistemas de información contable. Una introducción a la contabilidad. Tirant Lo Blanc, 1996. VELA PASTOR, M., MONTESINOS JULVE, V. y SERRA SALVADOR, V.: Manual de Contabilidad. Editorial Ariel. 4ª edición. 1996 |
| Continguts |
| FINANCIAL ACCOUNTING: Through the study of financial accounting students should understand the basic concepts and methodology of financial accounting, as well as economic facts that are present in the companies internal environment, and problems regarding their registration and accounting. Topic 1. ECONOMIC ACTIVITY AND ACCOUNTING INFORMATION Topic 2. MANAGERIAL PATRIMONY Topic 3. ACCOUNTING METHODS ANDTHEORY Topic 4. THE ACCOUNTING CYCLE Topic 5. ACCOUNTING REGULATIONS Topic 7. EXPENSES AND BENEFITS IN EXPLOITATION AREAS. Topic 8. ACCOUNTS DUE AND OWING FOR TRANSACTIONS Topic 9. IMMOBILISATION. Topic 10. INVESTMENTS Topic 11. FLOWS OF FINANCING. Topic 12. THE ANNUAL ACCOUNTS SECOND PART: COST ACCOUNTING Topic 13. ACCOUNTING OF COSTS AND ADMINISTRATION: ENVIRONMENT, OBJECTIVES AND USERS. Topic 14. COST CONCEPTS, TYPES AND SYSTEMS Topic 15. SYSTEMS OF ACCUMULATED COSTS. Topic 16. LOCALIZATION OF COSTS: MINIMISATION AND CENTERS OF ACTIVITY |