Temario de la asignatura
Estos bloques orientan el estudio. Adaptamos las clases al programa y al material que estés trabajando.
1
Economic activity and business information systems
- Accounting information and its users
- Business activity and the accounting equation
2
Recording business transactions
- Accounts and double-entry bookkeeping
- Journal entries and transaction analysis
3
The accounting process
- Trial balance and adjustments
- Closing entries and completion of the cycle
4
Valuation and recognition of assets
- Current and non-current assets
- Measurement, depreciation and impairment
5
Valuation of liabilities and equity
- Obligations and financing
- Capital, reserves and retained earnings
6
Corporate financial information
- Preparation of financial statements
- Links between balance sheet and income statement