Master In Asesoría Countable - Adapted to the New General Plan of Accounting

Offer for the 100 first enrolled 900€


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 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 Master prepares you to assume all and each one of the necessary appearances in the llevanza of the countable books of any company independently of the tamaño of the same.

You will learn, from the base repasando the general concepts and deepening in that that usually does not give time to study in the official programs,

¿know like contabilizar the fusion of two companies? ¿Know like traspasar to the countable books a reduction of capital or like realizing properly the closing of the exercise? ¿Know to prepare the balance the countable books of the most real form for traspasar the data to the corresponding tax realizing only adjust them fiscal necessary? ¿Know the differences between the accounting of a company real estate and a company of services or trade?.

¿Are prepared to realize properly an accounting of costs and can explain him to your clients which is really the cost of production of each one of his products and to which price has to them sell to achieve a point of balance? ¿How contabilizarías a subsidy or a donación? ¿Or a preferential right of subscription? ¿How contabilizarías the compensation of a sure?

¿Would know contabilizar a Leasing properly as the new Norms NIC, or treat the interests of a loan for the acquisition of inmovilizado?

¿Know to analyse the financial states of a company and his feasibility, situation of tesorería, needs of funding and that financial products are the most felicitous for her?

All this and much more will learn it with the superación of this formative program adapted entirely to the New International Norms of Accounting

will Learn to realize with security:



All the countable process of the company

Prepare the real accounting for traspasarla to the liquidaciones fiscal

Realize financial analyses learning to visualizar the financial situation of the company

Analyse financial and contablemente the fusion of companies

Realize a complete study of the rentabilidad of the company by means of an exhaustive accounting of costs.


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.

There are not requirements of access to this Master

MODULATE 1 - INICIACION To THE ACCOUNTING

SUBJECT 1. The financial states.
SUBJECT 2. The accounts.
SUBJECT 3. Shopping and sales of commodities.
SUBJECT 4. Treatment of clients of doubtful collection.
SUBJECT 5. Treatment of commercial effects to earn. Treatment of the accounts of credit.
SUBJECT 6. Treatment of expenses of personal. Split earrings of application. The expenses of establishment. The accounts of order and special.
SUBJECT 7. The amortizaciones. Alienations of inmovilizado material.
SUBJECT 8. The provisions. The deterioration of value of the active.
SUBJECT 9. The countable regularization. You adjust by periodificación.
SUBJECT 10. Contabilización Of loans. Treatment of the dividends to account.
SUBJECT 11. Acquisition of inmovilizado material. The investments real estates.
SUBJECT 12. The inmovilizado intangible
SUBJECT 13. The agreements of financial lease.
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 available for the sale.
SUBJECT 19. Investments in the heritage of companies of the group, multi-group and associated.
SUBJECT 20. The passive financial.
SUBJECT 21. Empréstitos.
SUBJECT 22. The net heritage.
SUBJECT 23. The reservations. The pending results of application. The reservations by adjust of value.

I MODULATE 2 - 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.

I MODULATE 3 - 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.

I MODULATE 4 - CONSOLIDACION OF FINANCIAL STATES

SUBJECT 1. Introduction.
SUBJECT 2. Groups of societies.
SUBJECT 3. Combinations of businesses.
SUBJECT 4. Stages of the process of consolidación.
SUBJECT 5. The method of global integration.
SUBJECT 6. The elimination investment - proper funds.
SUBJECT 7. Eliminations of results by internal operations.
SUBJECT 8. Additional investments and increases of the percentage of participation.
SUBJECT 9. Reductions in the percentage of command and of the participation.
SUBJECT 10. Indirect participations.
SUBJECT 11. Transmissions of participations between companies of the group.
SUBJECT 12. Reciprocal participations between societies dependientes.
SUBJECT 13. Conversion of annual accounts in foreign coin.
SUBJECT 14. The method of global integration.
SUBJECT 15. The procedure of put in equivalence.
SUBJECT 16. Presentation of the accounts of the groups of societies.

I MODULATE 5 - ANALISIS OF FINANCIAL STATES

SUBJECT 1. Aims of the financial states.
SUBJECT 2. The financial analysis.
SUBJECT 3. The economic analysis.
SUBJECT 4. The analysis patrimonial.

I MODULATE 6 - 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.