The content of this teaching module for topics will be:
Lesson 1. The company accounts.
1.1. The accounting and record the movement of company values¿¿.
1.2. External accounting and internal accounting.
1.3. The triangular design of accounting.
1.4. Concept and content of accounting disciplines.
Lesson 2. Marco and content of Cost Accounting.
2.1. Concept and content of the Cost Accounting.
2.2. Systems link between Cost Accounting and Financial Accounting.
2.3. Internal and external result Result.
2.4. Normalization of Cost Accounting.
2.5. The group 9/1978 1973 QAP. Fundamentals and characteristics.
2.6. Resolution of May 9, 2000 the ICAC by establishing criteria for determining the cost of production.
Lesson 3. Basics of Cost Accounting.
3.1. Concept of cost.
3.2. Difference between expenses, costs, payment and investment.
3.3. Classification of costs.
3.4. Spanish model of accounting.