Course of Accounting of Costs

The approval of the General Plan of Accounting by the Real Decree 1514/2007, of 16 of November, constitutes undoubtedly a fundamental change in relation with the ancient normative, derived of the text of 1990.

No obstante, fits to signal that regarding the existences, the variations of treatment in relation with the current Spanish rule does not present absolutely not the existent differences in other subjects, as for example, the inmovilizado material and inmaterial, the active and the passive financial, etc.

This course pretends to analyse the treatment of the distinct kinds of existences in accordance with the new countable rule through his comparison with the precedent contained fundamentally in the General Plan of Accounting of 1990 and the Resolution of the ICAC of 9 of May of 2000 by which establish criteria for the determination of the cost of production.

No obstante, fits to signal that the content of this course results to be wider that the one who desprende of his title, that do not circumscribe to the analysis of the Norm of register and assessment 10ª of the General Plan of Accounting. In effect, because of the structure of the new countable text is precise the analysis of distinct norms.

Besides, in this work abordan other questions that in the countable tradition Spaniard integrate in the study of the existences that in accordance with the new normative find excluded of the extent of the Norm of register and assessment 10ª of the General Plan of Accounting "Existences". In this sense fits to signal that in this course analyse from the point of theoretical and practical view the content of the NIC 11, "Agreements of building", that in the countable tradition encuadra inside the study of the existences to which does not refer the new countable text.

Do not exist specific requirements for this course

MODULATE UNICO - ACCOUNTING OF COSTS

SUBJECT 1. The analytical accounting.
SUBJECT 2. The productive process.
SUBJECT 3. The standard costs.
SUBJECT 4. The costs of opportunity.
SUBJECT 5. Treatment of the mermas.
SUBJECT 6. Productive process with conjoint production and subproductos.
SUBJECT 7. Productive process by sections.
SUBJECT 8. Activación Of interests.
SUBJECT 9. Corrections valorativas.
SUBJECT 10. The agreements of building.
Annex 1. Norma of register and assessment 10ª of the General Plan of Accounting.
Annex 2. International norm of accounting nº 2. "Existences".
Annex 3. Resolution of 9 of May of 2000 of the Institute of Accounting and Audit of Accounts by which establish criteria for the determination of the cost of production.
Practical exercises.