Financial accounting

N/A

Verbal methodologies are used, making use of the pedagogical resources: exposition, explanation and dialogue, and active methodologies, resorting to the individual or group resolution of practical cases.

Understand the evolution of financial accounting as an information system for a wide range of internal and, in particular, external users; Identify the branches, objectives and utility of accounting; Identify the accounting framework applicable to each entity; Recognize, understand, produce and treat in an accountingly appropriate manner all relevant documentation; Produce and interpret accounting information

1. Introduction.
1.1. Evolution of financial accounting. Current accounting standardization levels.
1.2. The accounting branches. Financial accounting objectives and their users.
1.3. Fundamental concepts.
2. Accounting movement rules, support documentation and measurement criteria.
2.1. Class 1 – Net financial means.
2.2. Class 2 – Receivable and payable accounts.
2.3. Class 3 – Inventories and biological assets.
2.4. Class 4 – Investments.
2.5. Class 6 – Costs.
2.6. Class 7 – Incomes.
2.7. Class 8 – Results.
3. End-of-year operations and preparation of financial statements.

• - Theoretical and practical test - 40.0%
• - Theoretical and practical test - 30.0%
• - Theoretical and practical test - 30.0%

• - Theoretical and practical test - 100.0%

NAO