Overview
Aims
Develop the student's capacity to correctly and efficiently build and use accounting information at entity level.
Assimilation of basic accounting knowledge required by the profession.
Development of economic thinking and operationalization with financial - accounting regulations.
Acquisition of practical skills related to the application of accounting in the context of a market economy
Development of decision-making capacity by using financial - accounting information
Course contents
Chapter I. What is accounting?
1.1. Evolution of accounting
1.2. The object and objectives of accounting
Chapter II. Double entry accounting
2.1. The double game components
2.2. The influence of transactions and transactions on financial position and the recognition of balance sheet and profit and loss account structures
2.3. Double entry using accounts
2.4. Plan of accounts
Chapter III. Accounting work closing the year
3.1. Inventory of assets and liabilities
Chapter IV. Verification balance
4.1. The concept, role and functions of verification
4.2. Classification of check balances
4.3. The identification of errors by means of check balances
Learning outcomes
Performs data analysis
Interprets business information
Interprets financial statements
Thinks analytically
Assessment
Knowledge and understanding of the fundamental concepts, theories and methods in the field and speciality area; Drawing up professional projects with methods and principles acknowledged in the field.