FInancial Accounting : the Basic Accounting Cycle and the Spanish General Accounting Plan / Antonio Socias Salvá [y otros 6].

Format:

Book

Contributor:

Socias Salv,̉ Antonio.

Series:

Colección Economía y empresa.

Colección Economía y empresa

Language:

English

Subjects (All):

Accounting.

Contabilidad.

Contabilidad financiera.

Local Subjects:

Contabilidad.

Contabilidad financiera.

Genre:

Libros electronicos.

Physical Description:

1 online resource (450 p.)

Edition:

1st ed.

Place of Publication:

Madrid : Larousse - Ediciones Pirámide, [2014]

Summary:

Este es un texto introductorio al análisis contable en la aplicación del sistema español de contabilidad.Los datos económicos financieros ofrecen información importante para valorar la situación financiera de las empresas y sus logros.

Contents:

FINANCIAL ACCOUNTING (...); PÁGINA LEGAL; INDEX; PREFACE; PART I FOUNDATIONS; 1 THE ACCOUNTING INFORMATION AND ITS METHOD; 1.1. THE ECONOMIC ACTIVITY, ITS AGENTS AND ENTERPRISES; 1.2. ECONOMIC AND ACCOUNTING INFORMATION; 1.3. THE USERS OF ACCOUNTING INFORMATION; 1.4. THE REQUIREMENTS OF ACCOUNTING INFORMATION; 1.5. THE CONCEPT OF FINANCIAL ACCOUNTING; 1.6. ACCOUNTING DISCIPLINES; 1.7. ACCOUNTING METHOD OF FINANCIAL ACCOUNTING; PART II THE BASIC ACCOUNTING MODEL; 2 WEALTH AND INCOME; 2.1. COMPANIES IN THE ECONOMIC SYSTEM; 2.2. THE CONCEPTS OF WEALTH AND INCOME

2.3. WEALTH COMPONENTS AND BALANCE SHEET2.3.1. The elements of Balance Sheet and the accounts; 2.3.2. Non-current and Current Assets and Liabilities; 2.4. COMPOSITION OF INCOME AND INCOME STATEMENT; 2.4.1. Income Statement or Profit and Loss Account; 2.4.2. The elements of the Income Statement; 2.5. EXERCISES; 3 THE DUAL ASPECT CONVENTION; 3.1. THE FINAL AGGREGATION WITHOUT THE ACCOUNTING METHOD; 3.2. ACCOUNTING FACTS; 3.3. THE DUAL ASPECT CONVENTION; 3.4. ANALYSING ECONOMICS TRANSACTIONS USING THE DUAL ASPECT CONVENTION; 4 ACCOUNTING REGISTRATION: ACCOUNTS AND ACCOUNTING RECORDS

4.1. BOOKKEEPING RECORDS AND DOUBLE-ENTRY SYSTEM: DAYBOOK (OR JOURNAL) AND GENERAL LEDGER4.2. DAYBOOK OR GENERAL JOURNAL; 4.3. POSTING TRANSACTIONS TO THE LEDGER; 4.4. THE ACCOUNTING CYCLE: PREPARING FINANCIAL STATEMENTS; 5 PREPARATION OF ANNUAL ACCOUNTS; 5.1. INVENTORIES AND ANNUAL ACCOUNTS BOOK; 5.2. THE ACCOUNTING CYCLE; 5.3. OPERATIONS PRIOR TO THE ANNUAL CLOSING OF ACCOUNTS. VALUE ADJUSTMENTS, AMORTISATION AND DEPRECIATION; 5.3.1. Amortisation of fixed-assets; 5.3.2. Recording retirement and sales of assets

5.4. PREPARING FINANCIAL STATEMENTS AND ANNUAL CLOSING OF ACCOUNTS: THE CLOSING ENTRIES5.5. THE COMPLETE ACCOUNTING CYCLE; PART III ACCOUNTING LEGISLATION; 6 GENERAL ACCOUNTING LEGISLATION AND ACCOUNTING STANDARDIZATION; 6.1. INTRODUCTION; 6.2. COMMERCIAL LEGISLATION; 6.3. LEGISLATION GOVERNING ACCOUNTING BOOKS; 6.4. TAX LEGISLATION; 6.5. ACCOUNTING STANDARDIZATION; 7 ACCOUNTING STANDARDIZATION IN SPAIN; 7.1. THE SPANISH ACCOUNTING SYSTEM; 7.2. THE 2007 GENERAL ACCOUNTING PLAN; 7.3. CHART OF ACCOUNTS; 8 CONCEPTUAL ACCOUNTING FRAMEWORK IN THE SPANISH GENERAL ACCOUNTING PLAN

8.1. ANNUAL ACCOUNTS. FAIR PRESENTATION8.2. DISCLOSURE REQUIREMENTS IN THE ANNUAL ACCOUNTS; 8.3. ACCOUNTING PRINCIPLES; 8.4. COMPONENTS OF ANNUAL ACCOUNTS; 8.5. CRITERIA OF RECOGNITION FOR ELEMENTS OF ANNUAL ACCOUNTS; 8.6. MEASUREMENT CRITERIA; PART IV COMMERCIAL OPERATIONS; 9 STOCK, PURCHASES AND SALES OF MERCHANDISE I; 9.1. INTRODUCTION; 9.2. APPLICABLE ACCOUNTS AND VALUATION RULES, ACCORDING TO THE GENERAL ACCOUNTING PLAN; 9.3. DETERMINING THE VALUE OF PURCHASES AND RECORDING THEM; 9.4. DETERMINING THE VALUE OF SALES AND RECORDING THEM4; 9.5. RECORDING VALUE ADDED TAX (VAT)

9.6. DIFFERENCES BETWEEN NOMINAL AND PRESENT VALUE

Notes:

Contiene índice.

Contiene bibliografía.

Description based on online resource; title from PDF title page (ebrary, viewed January 28, 2016).

Description based on publisher supplied metadata and other sources.

ISBN:

84-368-3210-8

OCLC:

935744370