ANÁLISIS CONTABLE DE LAS CUENTAS ANUALES
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Fecha
2024-06-07
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Jaén: Universidad de Jaén
Resumen
(ES)La contabilidad es una ciencia que está presente en las transacciones de la vida
cotidiana y en las empresas. La evolución de la sociedad ha propiciado el avance de esta
ciencia que, cada día, recobra más importancia.
El estudio se inicia con el análisis de los orígenes de la contabilidad y el desarrollo
de los conceptos teóricos que forman parte de la unidad didáctica, así como con su
utilidad respecto a recursos tecnológicos y salidas profesionales.
A continuación, se desarrollará la unidad didáctica que tratará las cuentas
anuales y sus componentes y, de forma superficial, la tributación. Por ello, se
establecerán los contenidos y objetivos de la misma, para posteriormente plasmar la
metodología que se va a seguir y el tratamiento a la diversidad. Para finalizar, se
reflejarán las diversas actividades que complementarán el objeto de este trabajo,
fijando así mismo los tipos de evaluación y los criterios a seguir.
(ES)Accounting is a science that is present in the transactions of everyday life and in companies. The evolution of society has led to the advancement of this science that, every day, regains more importance. The study begins with the analysis of the origins of accounting and the development of the theoretical concepts that are part of the didactic unit, as well as its usefulness regarding technological resources and professional opportunities. Next, the didactic unit that will deal with the annual accounts and their components and, superficially, taxation will be developed. For this reason, the contents and objectives of the same will be established, to subsequently shape the methodology that will be followed and the treatment of diversity. Finally, the various activities that will complement the object of this work will be reflected, also setting the types of evaluation and the criteria to be followed.
(ES)Accounting is a science that is present in the transactions of everyday life and in companies. The evolution of society has led to the advancement of this science that, every day, regains more importance. The study begins with the analysis of the origins of accounting and the development of the theoretical concepts that are part of the didactic unit, as well as its usefulness regarding technological resources and professional opportunities. Next, the didactic unit that will deal with the annual accounts and their components and, superficially, taxation will be developed. For this reason, the contents and objectives of the same will be established, to subsequently shape the methodology that will be followed and the treatment of diversity. Finally, the various activities that will complement the object of this work will be reflected, also setting the types of evaluation and the criteria to be followed.