| Center |
| Faculty of Social Sciences |
| Departament |
| Accountancy |
| Lecturers in charge |
| Sin datos cargados |
| Met. Docent |
| Met. Avaluació |
| Final examination and project work |
| Bibliografia |
| Amat J. y Amat O.: "Contabilidad para Cooperativas". Ed. Biblioteca CEAC del Cooperativismo. Barcelona. 1989. Cabalier V.: "Gestión y Contabilidad de Cooperativas Agrarias". Ed. Mundi Prensa. Madrid. 1992. CIRIEC España e INFES.: "Cooperativas, Mercado, Principios Cooperativos". 1994. Cubedo Tortonda, M. y Cerdá Abad, F.: "Contabilidad de Cooperativas. Aplicación del PGC a las cooperativas de trabajo asociado". Ed. CIRIEC-España. Valencia. 1997. Decreto Legislativo l/1998, de 23 de julio, por el que se aprueba el Texto Refundido de la Ley reguladora de las Cooperativas Valencianas. Fernández Martínez E.: "Casos Prácticos sobre Cooperativas y Sociedades Anónimas Laborales Adaptados al Plan General de Contabilidad". E |
| Continguts |
| OBJECTIVES The legislative developement in the Social Economy and Cooperative field in recent years, with the promulgation of the new General Law of Cooperatives (1999), the Law of Cooperatives of the Valencian Community , in their revised text of 1998, the current discussion to make a sectoral adaptation of the General Plan of Accounting for the cooperative societies already materialized in a Project ( June 2002), has meant that the techniques of accountancy applications adapted to cooperatives have taken their own entity. In this respect they are extense enough to warrant a specific accounting course of cooperatives, in which aspects of accountancy related to the current legislation are studied (state and mainly autonomous) with the purpose of providing the necessary minimum knowledge, for a better understanding of this type of society, in the field of the Social Economy. Also, since the juridical aspects are object of analysis of other subjects that make the profile of the Social and Cooperative Economy, the countable matters will be analized in this course making reference to the juridical aspects when necessary, for what we recommend the study of these other optional subjects of the plan. Since the Valencian Community was added to the exercise of the competences that the Spanish Constitution granted to the autonomies in cooperative matter, this program, without establishing the necessary references to the cooperative legislations |