The subject FINANCIAL ACCOUNTING II completes the knowledges purchased by the student in the asignatura of FINANCIAL ACCOUNTING I of the first cuatrimestre of the 2º Course of the Degree in ADE, centering in the study of the contabilización of the operations vinculadas with the cycle of capital.
For the cual studies the problematic countable of the transactions with financial instruments, in his double slope investment and funding, entering to the student in the study of the accounting by reason of the subject, through the problematic of the broadcast of financial instruments by part of the entities that have the juridical form of society.
Likewise completes the study of the problematic of the active no common operative, doing special incidence in the depreciation of the inmovilizado .
Finalizando The program with the study of the annual accounts.
With all this the student will have a complete knowledge of the countable model Spanish.