| Center |
| Faculty of Economics |
| Departament |
| Accountancy |
| Lecturers in charge |
| Sin datos cargados |
| Met. Docent |
| In this practical module the student 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 the student of the Degree in Economics should understand the basic concepts and methodology of the financial accounting, as well as the economic facts that take place inside the firm, and the problem of their accounting registration. Topic 1. ECONOMIC ACTIVITY AND ACCOUNTING INFORMATION Topic 2. MANAGERIAL CAPITAL Topic 3. ACCOUNTING METHODS ANDTHEORY Topic 4. THE ACCOUNTING CYCLE Topic 5. ACCOUNTING REGULATIONS Topic 7. OPERATING REVENUE AND EXPENSE. Topic 8. ACCOUNTS PAYABLE AND ACCOUNTS RECEIVABLE Topic 9. CAPITAL ASSETS Topic 10. INVESTMENTS Topic 11. SOURCES OF FINANCING. Topic 12. THE ANNUAL ACCOUNTS SECOND PART: COST ACCOUNTING Topic 13. COST AND MANAGEMENT ACCOUNTING: SCOPE, OBJECTIVES AND USERS. Topic 14. COST CONCEPTS, CLASSES AND SYSTEMS Topic 15. SYSTEMS OF FULL HISTORICAL COST ACCUMULATED BY ORDER. Topic 16. COST LOCALIZATION: ACTIVITY SECTIONS AND CENTRES |