Quantitative assessment and recording of the company's assets, and economic & financial situations. Preparation of financial statements that inform internal and external users about the organization. Basic accounting equation, accounting method, business result, accounting cycle, and Spanish accounting regulations.
The Financial Accounting is given in the second four-month period of the first year of Degree in Managerial Statistics and Degree in Administration and Management. It is clear of 6 European credits what is equivalent to 150 working hours of the student. We understand that the study of the Accounting, apart from the immediate usefulness that it takes as his content for the development of the profession it is characterized because, in addition, it provides to the student the most important reference that it helps himself unroll in the world of the economy. All the economic facts relate narrowly between yes, well then, so much to understand these relations as to explain them, the countable language is indispensable. The student to deal this subject is not necessary previous knowledge in the matter. The importance and interest of this subject for the pupil takes root not only in that, from the first year, it provides the necessary tool to him to develop the Accounting of a small firm.