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

With date 4 of July of 2007 published in the BOE the Law 16/2007, of reform and adaptation of the mercantile legislation in countable subject for his international harmonization with base in the rule of the European Union.

The final disposal first of this law authorizes to the Government to approve by means of real decree the New General Plan of Accounting, like this like his modifications and complementary norms.

This process of countable harmonization has seen culminado with the publication in the BOE the 20 of November of 2007 of the Real Decree 1514/2007, of 16 of November, by which approves the General Plan of Accounting.

This course realizes a profundización very important in the accounting, clearing all the appearances of the same and the felicitous methods of contabilización of the different operations that can realize any type of company.

In definite, in this course treat analyse and learn by means of the explanation and the prática based in real cases all the countable cycle of the company to prepare the books and the accounting of the best possible way of face to the future liquidación of taxes.

This course prara to the student stop:



Carry an accounting complicated are full security.

Peparar All the necessary documents of the accounting of face to his presentation registral

Contabilizar supposed no so usual, but that when they give us suregn the doubts, as it is the case of subsidies, rights of subscription, back facts to the closing of the exercise, payments in species, permutas, ...

Analyse in depth the real situation of the company


The student dispone in the sitema of and-learning no only of the didactic manuals in a version perfectly imprimible, sinó that also will be able to use the systems for the realization of the multiple practical cases posed, the system of learning base in the reading compresiva of the concepts and the fijación of the practical appearances with the realization of numerous possibilities and practical situations posed like example to other of the tasks to resolve that it will have to deliver to the tutor of the course for his critic and correction, basing therefore the learning in the practice and resolution of the real cases presented.

Have basic knowledges of accounting

MODULATE UNICO - FINANCIAL ACCOUNTING

SUBJECT 1. The conceptual Frame of the accounting.
SUBJECT 2. The adoption by first time of the International Norms of Accounting.
SUBJECT 3. The annual accounts.
SUBJECT 4. The Balance.
SUBJECT 5. The account of losses and gains.
SUBJECT 6. The state of changes in the net heritage.
SUBJECT 7. The state of flows of tesorería.
SUBJECT 8. The memory.
SUBJECT 9. The inmovilizado material.
SUBJECT 10. The investments real estates.
SUBJECT 11. The inmovilizado intangible.
SUBJECT 12. The active no common maintained for the sale.
SUBJECT 13. The leases.
SUBJECT 14. The active financial.
SUBJECT 15. Loans and split to earn.
SUBJECT 16. Investments maintained until the vencimiento.
SUBJECT 17. Active financial maintained to negotiate.
SUBJECT 18. Active financial maintained for the sale.
SUBJECT 19. Investments in the heritage of companies of the group, multi-group and associated.
SUBJECT 20. Reclasificación Of active financial.
SUBJECT 21. Go down of active financial.
SUBJECT 22. Treatment of the dividends.
SUBJECT 23. The preferential right of subscription.
SUBJECT 24. The passive financial.
SUBJECT 25. The empréstitos.
SUBJECT 26. The empréstitos convertibles.
SUBJECT 27. The financial instruments derived.
SUBJECT 28. The instruments of net heritage.
SUBJECT 29. The existences.
SUBJECT 30. The contabilización of the existences by the administrative system.
SUBJECT 31. The agreements of building
SUBJECT 32. Foreign coin.
SUBJECT 33. The tax on the value added.
SUBJECT 34. The tax on profits.
SUBJECT 35. Income.
SUBJECT 36. Provisions.
SUBJECT 37. Rewards to the personnel.
SUBJECT 38. Payments based in instruments of heritage.
SUBJECT 39. Subsidies, donaciones and bequeathed received.
SUBJECT 40. Combinations of businesses.
SUBJECT 41. Operations between companies of the group.
SUBJECT 42. Changes in countable criteria, errors and estimates with-tables.
SUBJECT 43. Back facts to the closing of the exercise.
GLOSARIO OF TERMS.