CHAPTER 3 3.1 SOCIAL BALANCE - Balance financial 3.2 - definition of Social Balance 3.3 - differences between social and socio-labour audit 3.4 - the Social Balance in Spain
CHAPTER 4. HUMAN FACTOR AND THE SYSTEM OF INFORMATION ON THE COMPANY 4.1.-importance of the social aspect: the factor human 4.1.1-origins and developments. 4.1.2 - The human factor and their implications economic, organizational, and strategic. 4.2.-Characteristics of the current management style and new trends. 4.3.-The role of information in the enterprise. 4.3.1 - Accounting information system. 4.3.2 - Social information system.
CHAPTER 5. ACCOUNTING AND AUDITING OF HUMAN RESOURCES . 5.1 Objectives of the accounting audit in HR. 5.2 Internal control in the area of personnel. 5.3 Users of the human resource accounting. 5.4 General Ledger. 5.5 Generally accepted accounting principles.