Guia docente 2018_19 Facultade de CC. Económicas e Empresariais

Grao en Administración e Dirección de Empresas

Contents

Topic	Sub-topic
I. THE FINANCIAL INVESTMENTS. ACTIVE FINANCIAL	I.1.- Financial instruments. I.2.- Active financial. Concept and classification. I.3.- Commercial credits and no commercial. I.4.- Representative values of debt. I.5.- Investments in instruments of heritage. I.6.- *Reclasificación And drop of active financial. I.7.- Deterioration of value of the active financial.
II. BASIC FUNDING: (I) NET HERITAGE: (1) PROPER FUNDS: (1.1) SOCIAL CAPITAL	II.1.- The sources of funding in the company: Concept and classification. II.2.- The Social Capital: Problematic countable derived of the foundation of the society. II.3.- Contabilización Of the increases of capital: Causes and type. II.4.- Contabilización Of the reductions of capital: Causes and type. II.5.- Of the business on the proper actions.
III. BASIC FUNDING: (I) NET HERITAGE: (1) PROPER FUNDS: (1.2) RESERVATIONS	III.1.- The autofinanciación: Concept and kinds. III.2.- The result of the exercise and base of distribution. III.3.- Order of prelación in the distribution of the gains. III.4.- Remuneración Of the actions. III.5.- The dotaciones to reservations. Problematic countable of the Reservations: Concept, kinds and operation III.6.- Others take part. III.7.- The negative result: The absorción of losses III.8.- The pending results of application
IV.- FUNDING BASICA: (I) NET HERITAGE. (2) ADJUST BY CHANGE OF VALUE. SUBSIDIES, DONACIONES And BEQUEATHED RECEIVED	IV.1. Problematic of the active financial available for the sale. IV.2. Operations of coverage IV.3.- Subsidies, donaciones and bequeathed received.
V.- FINANCIACION BASICA: (II) PASSIVE NO COMMON: (1) we LOAN And *EMPRESTITOS	V.1.- Extraneous finance on a long-term basis: Concept and classes. V.2.- Types of loans and empréstitos. V.3.- The imputación annual of the financial expenses plurianuales of the loans and empréstitos. V.4.- Problematic accountant of the loans and empréstitos ordinary. V.5.- Problematic accountant of the empréstitos convertible. V.6.- Problematic accountant of the *leasing or financial lease.
I SAW.- FINANCIACION BASICA: (II) PASSIVE NO COMMON: (2) PROVISIONS	I SAW.1.- Provisions: Concept. I SAW.2.- Problematic accountant of the provisions. I SAW.3.- Provision by dismantlement, retreat or rehabilitation of the *inmovilizado. I SAW.4.- Provision for other responsibilities.
VII.- ACTIVE NO COMMON, THE INMOVILIZADO TECNICO And THE INVESTMENTS REAL ESTATES.	VII.1.- The fixed investments: Concept, classes and function in the company. VII.2.- Problems valorativos. Inmovilizado Material and intangible VII.3.- Investments real estates VII.4.- Active no common kept for the sale VII.5.- The depreciation of the inmovilizado like component of the result of the economic unit. VII.6.- Methods of amortización: Practical and theorists. VII.7.- Deterioration of value of active no common.
VIII.- ANNUAL ACCOUNTS	VIII.1.- Juridical frame of the annual accounts VIII.2.- The Balance VIII.2.1.- Concept and representativeness of the Balance VIII.2.2.- Applicable norms to the Balance of situation VIII.2.3.- Content and structure of the Balance VIII.3.- The account of losses and gains VIII.3.1.- The expenses: Definition and recognition VIII.3.2.- The income: Definition and recognition VIII.3.3.- The distinct categories of the business results VIII.3.4.- The tax on societies VIII.4.- The state of changes in the net heritage VIII.4.1.- The state of income and expenses recognised VIII.4.2.- The total state of changes in the net heritage VIII.5.- The state of flows of effective VIII.6.- The memory