Course of Accounting of Societies - Adapted to the New General Plan of Accounting

Being one of the characteristics of the new countable rule the prevalencia of the economic bottom on the juridical or legal in the treatment of the distinct operations, does not fit doubt of the changes that this supposes in the study of the accounting of societies.

This new approach in the countable treatment of determined operations gives place to determined situations that can seem llamativas in relation with the countable tradition Spanish, between which, fits to signal the following:




The consideration, in determined cases, of determined preferential actions or rescatables and of the actions without vote of a company inside his passive in place to integrate in his net heritage.

The treatment of the empréstitos convertibles that give place to the designated compound financial instruments that recognize partly as a passive and as a component of the net heritage.

The recognition like net heritage of payments to employees based in the delivery of actions before even that these have been issued.

The treatment, attending to an economic perspective, and minor amount of the net heritage of the company of the pending outlays of the partners like this as of the proper actions, any one that was, in this case, the finalidad of his acquisition.


By another part, in accordance with the General Plan of Accounting of 1990, in virtue of the principle of prudence, only fits the recognition of the profits realized to the date of closing of the exercise, signalling, besides, his character preferencial on the rest of the countable principles.

The New General Plan of Accounting, in tuning with the international Norms of accounting, deletes said character preferencial, that translate in a treatment of determined operations that result chocantes with the countable tradition Spanish, that suppose a fundamental modification in the conceptuación of the heritage of a company, thus it is necessary profunsizar in the learning and fijación of these new concepts and his formalizacióne the countable books.

Require have basic knowledge of accounting

MODULATE UNICO - ACCOUNTING OF SOCIETIES

SUBJECT 1. The net heritage.
SUBJECT 2. The capital.
SUBJECT 3. The constitution of the anonymous society.
SUBJECT 4. The extension of the social capital.
SUBJECT 5. The reduction of the social capital.
SUBJECT 6. The proper actions.
SUBJECT 7. Problematic countable of delinquent shareholders.
SUBJECT 8. The reservations.
SUBJECT 9. Subsidies, donaciones and adjust by changes of value.
SUBJECT 10. The financial instruments compound.
SUBJECT 11. Payments based in instruments of heritage.
SUBJECT 12. The state of changes in the net heritage.
SUBJECT 13. The distribution of the resulted
SUBJECT 14. The empréstitos.
SUBJECT 15. Contabilización Of empréstitos.
SUBJECT 16. Dissolution and liquidación of societies.
SUBJECT 17. Fusion of societies.
SUBJECT 18. The combinations of businesses in the general plan of accounting.
SUBJECT 19. Fusions between companies of the group.
SUBJECT 20. Escisiones Of societies.
SUBJECT 21. Societies of responsibility limited.