Accounting. Theoretical concepts

• 3

• 1

• 6

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Study of the basic concepts of accounting, accounting facts, assets, accounting documents, double entry method.

• 3

• 1

• 6

  weeks

Module 1: Accounting Fundamentals
Study of the basic concepts of accounting, accounting facts, assets, accounting documents, double entry method.

Lesson 1: Introduction to accounting
The origin and function of accounting as a means of controlling the results of a company is studied.
Chapter 1: Introduction
Chapter 2: Goods
Chapter 3: Accounting facts
Chapter 4: Heritage elements
Chapter 5: Net worth or capital
Chapter 6: Inventory

Lesson 2: Permutative accounting facts
Concept of accounting subject and economic year. Study of permutative accounting facts.
Chapter 1: Accounting subject
Chapter 2: Financial year
Chapter 3: Permutative accounting facts

Lesson 3: Augmentative and diminutive accounting facts
Concept of current and check account, delivery note and invoice. Study of augmentative and diminishing accounting facts.
Chapter 1: Current account
Chapter 2: Delivery note and invoice
Chapter 3: Augmentative accounting facts
Chapter 4: Diminishing accounting facts

Lesson 4: Mixed accounting facts
Bill of exchange concept. Study of mixed augmentative and diminutive accounting events.
Chapter 1: Bill of exchange
Chapter 2: Mixed Augmentative Facts
Chapter 3: Diminutive Mixed Facts

Lesson 5: Classification of accounting facts
Review of the different types of accounting events by performing several exercises.
Chapter 1: Classification
Chapter 2: Exercise 1
Chapter 3: Exercise 2

Lesson 6: Accounts
Concept, composition and use of accounting accounts.
Chapter 1: Debits and credits
Chapter 2: Double Entry Method
Chapter 3: The seat
Chapter 4: Account Balance
Chapter 5: Close an account

Lesson 7: Balance sheets
Concept and use of balance sheets and balance sheets.
Chapter 1: Introduction
Chapter 2: Trial Balance of Sums and Balances
Chapter 3: Balance of situation

Lesson 8: Regularization and closure
Study of the accounting regularization and closing process. Use of the profit and loss account.
Chapter 1: The profit and loss account
Chapter 2: Results of the profit and loss account
Chapter 3: Regularization and closure process
Chapter 4: Closing entries

Module 2: General accounting
Accounting is studied from a general point of view, looking at the most relevant aspects such as the theories of debit and credit, how to keep journals and general ledgers, annual accounts and the regularization and closing of the year.

Lesson 9: Fundamental concepts
Deepening into different aspects of the balance sheet.
Chapter 1: Balance Sheet: Assets and Liabilities
Chapter 2: Asset Breakdown
Chapter 3: Breakdown of liabilities
Chapter 4: Final balance
Chapter 5: Exercise 1
Chapter 6: Individual and social capital
Chapter 7: Exercise 2

Lesson 10: The accounts. Debit and credit
Concept of account and operation of charge and credit.
Chapter 1: The accounts
Chapter 2: Account Balance
Chapter 3: Close an account
Chapter 4: Review of what was learned

Lesson 11: Classification of accounts
Study and classification of accounts and operating results.
Chapter 1: Classification of accounts
Chapter 2: Income Statement for the year
Chapter 3: Operating results
Chapter 4: Exercise
Chapter 5: Profits and losses

Lesson 12: Facts and accounting entries
In-depth study of the double entry method and the concept of entry. Concept of supplier and creditor.
Chapter 1: Accounting facts
Chapter 2: Double Entry Method
Chapter 3: What is a seat?
Chapter 4: Seat example
Chapter 5: Exercise
Chapter 6: Supplier or creditor?

Lesson 13: The accounting cycle. Books
Study of the accounting cycle and accounting books.
Chapter 1: The accounting cycle. Books
Chapter 2: Exercise
Chapter 3: The Ledger

Lesson 14: Balance book. Guys
Study of the different types of balance sheets and their formats.
Chapter 1: The Balance. Guys
Chapter 2: The Balance. Formats
Chapter 3: Seating Exercises
Chapter 4: Pass to the Major

Lesson 15: Opening seat
Study of the opening entry and its transfer to the journal and ledger from the balance sheet.
Chapter 1: Opening Seat
Chapter 2: Opening example
Chapter 3: Exercise: Making the diary
Chapter 4: Exercise: Pass to Major
Chapter 5: Exercise: Balance of Sums and Balances

Lesson 16: Asset Breakdown
Deepening the study of the balance sheet, structure and composition of the assets.
Chapter 1: Balance of situation
Chapter 2: Fixed assets. Composition
Chapter 3: Current assets
Chapter 4: Review of the asset

Lesson 17: Breakdown of Liabilities
Deepening the study of the balance sheet, structure and composition of liabilities.
Chapter 1: Non-enforceable liabilities
Chapter 2: Demandable liabilities
Chapter 3: Exercise

Lesson 18: Results. Profit and loss
Study of the results of the year and the profit and loss account.
Chapter 1: Introduction
Chapter 2: Exploitation results
Chapter 3: Financial results
Chapter 4: Extraordinary Results
Chapter 5: Profit and Loss Account
Chapter 6: Example: Profit and Loss Account

Lesson 19: Regularization of results
Example of accounting regularization.
Chapter 1: Regularization of results
Chapter 2: Other accounting books
Chapter 3: Exercise: Profit and Loss

Lesson 20: Inventory valuation. Stock
Study of inventory, types of inventories and valuation methods.
Chapter 1: Inventory. Stock
Chapter 2: FIFO method valuation
Chapter 3: LIFO method valuation
Chapter 4: Standard Method
Chapter 5: Review Exercise
Chapter 6: Averages: Simple and Weighted
Chapter 7: Assessment exercises
Chapter 8: Production Cost

Lesson 21: Amortizations
Study of amortization and calculation methods.
Chapter 1: Amortization. Causes of depreciation
Chapter 2: Basis of amortization
Chapter 3: Coefficient calculation
Chapter 4: Constant or linear amortization
Chapter 5: Regressive amortization
Chapter 6: Progressive amortization
Chapter 7: Amortization with constant percentage

Lesson 22: Accounting aspects of amortization
Study of methods to account for amortization.
Chapter 1: Direct amortization method
Chapter 2: Direct Posting Exercise
Chapter 3: Indirect amortization method
Chapter 4: Indirect accounting exercise

Lesson 23: The accounting cycle
Synthesis of the accounting cycle and exercise of entries.
Chapter 1: Synthesis of what was learned
Chapter 2: Seating exercise
Chapter 3: Study of the General Ledger
Chapter 4: Statement of changes in equity
Chapter 5: Cash Flow Statement

Module 3: General Accounting Plan
Study of the new General Accounting Plan and its accounts.

Lesson 24: General Accounting Plan
Introduction to the General Accounting Plan, its accounting principles, structure of the Plan: Accounts.
Chapter 1: Introduction
Chapter 2: The General Accounting Plan
Chapter 3: Groups and Subgroups
Chapter 4: Some important accounts
Chapter 5: Exercise 1
Chapter 6: Exercise 2

Lesson 25: Debit/Hab. Sale and collections
Review of some accounting concepts and their application to the General Accounting Plan. Sales and collection notes and related accounts
Chapter 1: The Accounts: DEBIT AND CREDITS
Chapter 2: Exercise: Making Notes
Chapter 3: Sales and collection notes
Chapter 4: Conclusions about the notes
Chapter 5: Exercise: Sales Notes
Chapter 6: Exercise: Account Numbers

Lesson 26: PGC. Evaluation criteria
The new assessment criteria of the New General Accounting Plan are studied.
Chapter 1: Introduction
Chapter 2: Assessment criteria
Chapter 3: Assessment exercises. Historical cost
Chapter 4: Exercise: Fair value
Chapter 5: Exercise: Net realizable value
Chapter 6: Exercise: Present Value
Chapter 7: Exercise: Value in Use
Chapter 8: Calculation of the effective interest rate

Lesson 27: Purchases of merchandise
Study of the accounting operations related to the purchase of merchandise.
Chapter 1: Purchases of merchandise
Chapter 2: Exercise: Merchandise sales
Chapter 3: Exercise: Purchases of merchandise
Chapter 4: Return of purchases
Chapter 5: Exercise: Purchase returns
Chapter 6: Exercise: Record operations

Lesson 28: Purchases of fixed assets. Bills
Study of the accounting operations related to the purchase of fixed assets.
Chapter 1: Purchases of fixed assets
Chapter 2: Purchases that generate expenses
Chapter 3: Exercise: Differentiate purchases
Chapter 4: Exercise: Record purchases and expenses
Chapter 5: Exercise: Supplier or creditor
Chapter 6: Exercise: Make notes
Chapter 7: Operations Review

Lesson 29: Inventory. Breakdown
Study of the inventory and legal regulations.
Chapter 1: What is an inventory?
Chapter 2: Exercise: Indicate accounts
Chapter 3: Inventory Breakdown
Chapter 4: Exercise: Take Inventory

Lesson 30: Types of companies
Study of the different types of companies.
Chapter 1: The company. Classes
Chapter 2: Partnerships
Chapter 3: Capital companies
Chapter 4: Cooperative societies
Chapter 5: Suspension of payments. Bankruptcy
Chapter 6: Examples and exercises
Chapter 7: Exercise: Making notes

Lesson 31: Amortizations
Study of the accounting operations of amortizations.
Chapter 1: Why amortize?
Chapter 2: Amortization: Related Accounts
Chapter 3: Amortization of property, plant and equipment
Chapter 4: Amortization table and maximum times
Chapter 5: Amortization example
Chapter 6: Exercise: Questions

Lesson 32: Taxes (VAT)
Study of VAT accounting operations
Chapter 1: Taxes: VAT
Chapter 2: VAT, IGIC and other indirect taxes
Chapter 3: Assumption of an invoice
Chapter 4: Exercise: Indicate the accounts
Chapter 5: Types of VAT
Chapter 6: Examples of purchases and sales
Chapter 7: Exercise: Making notes
Chapter 8: Exercise: Write down the accounts

Lesson 33: Subaccounts. How to create them
Study of the use and creation of subaccounts in the New General Accounting Plan.
Chapter 1: Subaccounts
Chapter 2: Creating a Subaccount
Chapter 3: Examples and exercises
Chapter 4: Exercise: Create subaccounts

Lesson 34: Annual accounts. Balance
Study of the standards for preparing annual accounts, especially the Balance Sheet.
Chapter 1: Introduction
Chapter 2: Preparation rules
Chapter 3: Common standards
Chapter 4: The balance
Chapter 5: Current and non-current assets
Chapter 6: Current and non-current liabilities
Chapter 7: Other standards
Chapter 8: Summary of news
Chapter 9: Balance. The net worth
Chapter 10: Summary. Passive news

Lesson 35: Annual accounts. ECPN and EFE
Study of the standards for preparing annual accounts, especially the Statement of Changes in Net Assets (ECPN), the Statement of Cash Flows (EFE) and the Report.
Chapter 1: Statement of changes in equity
Chapter 2: Cash Flow Statement
Chapter 3: Memory
Chapter 4: Application of results
Chapter 5: Accounts without equivalence

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