Guia docente 2019_20 Facultade de CC. Económicas e Empresariais

Contents

Topic	Sub-topic
Introduction to the Financial Accounting Advanced	Types of accountings Accounting Issuers Federal Accounting Standards Board (FASB) International Accounting Standards Board (IASB) Instituto de Contabilidad y Auditoria de Cuentas (ICAC)
Reconstruction and interpretation of the CashFlow statement	The normal annual accounts and his structure. The PGC 2007 like instrument to analyse the normal annual accounts. Obtaining of the financial states from SABI database Advantages of the spreadsheet in Accounting Fixed assets proceeding Explanation of the standard records; Sales Purchases, Profit Tax and public administrations. Financial activity records proceeding Processing the State of Changes in the Equity Question related with the consolidated annual accounts The Cashflow Statement by the direct and indirect method. Interpretation.
Decision Making in Uncertainty and conflict solution	Importance of the taking of decisions in uncertainty Relevant costs and incomes Theory of the Limitations parameters Thinking Process Tools for conflict resolution The fundamentals of project management Practical Cases of Decision Making in Uncertainty with financial instruments in real time financial markets
Not for profit organisations financial states	Aim Statement of financial position (Balance) Statement of comprehensive income Cashflow statement Examples