Knowledge of accounting records, methods of drafting the financial statements and notes on the budget analysis.
Course Prerequisites
None
Teaching Methods
Frontal lesson with possible tutors.
Assessment Methods
Final oral exam with intermediate written test set on the drafting of the accounting records about halfway through the course.
Contents
1. Jobs and sources in the corporate system 2. The detection of additional systems 3. Sale and purchase of goods and services in the European Union (goods and fixed assets) 4. Payments and collections including advances 5. Adjustments to sale and purchase transactions 6. Economic construction, divestments and exchanges 7. Subordinate labor costs 8. Leasing 9. Direct tax settlement 10. Integration on settlement and closure operations: 11. Invoices and credit notes to be received or issued 12. Provisions for charges and provisions for risks 13. Brief example of the epilogue of operating costs and revenues, determination of income, closing and reopening of balance sheets
14. The statutory schedules of the financial statements
15. Notes on the analysis of financial statements by margins and by indices.
