“ANÁLISIS CONTABLE Y FINANCIERO” (ESPECIALIDAD DE F.O.L.)
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2019-06-18
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Jaén: Universidad de Jaén
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[ES]El objetivo fundamental de este Trabajo Fin de Máster (TFM) consiste en desarrollar
una investigación acerca de la importancia que tiene para los/as futuros/as
empresarios/as llevar una eficaz contabilidad en su empresa, no solo por su
imposición legal sino por su utilidad práctica, así como desarrollar teóricamente las
nociones básicas de funcionamiento y legalidad de esta técnica para después proceder
a su puesta en marcha a través de la práctica.
En la segunda parte, se llevará a cabo la aplicación pedagógica de esta materia a
través de una Programación Didáctica elaborada especialmente para presentar y
desarrollar la unidad didáctica “Análisis Contable y Financiero”, enmarcada en el
módulo de Empresa e Iniciativa Emprendedora (EIE), perteneciente al área de
Formación y Orientación Laboral(FOL) y la cual será ampliamente desarrollada en el
Ciclo Formativo de Grado de Técnico Superior en Administración de Sistemas
Informáticos en Red poniendo en práctica el marco teórico descrito en la investigación
con la finalidad de que forme parte en el proceso de enseñanza- aprendizaje.
PALABRAS CLAVE: Contabilidad, empresa, análisis, estados contables, ratios.
[EN]The main objective of this master ́s tesis is to develop an investigation about the importance for future entrepreneurs to carry an effective accounting in their company, not only for its legal imposition but for its practical use, as well as theoretically develop the notions basic functioning and legality of this technique to then proceed to its implementation through practice. In the second part, the pedagogical application of this subject will be carried out through a Didactic Programming specially developed to present an develop the didactic unit “Accounting and Financial Analysis” framed in the module of Enterprise and Entrepreneurship, belonging to the area of Training and Labor Orientation and which will be widely developed in the Higher Level Training Cycle in Networked Computer Systems Administration, putting into practice the theoretical framework described in the research in order to be part of the teaching-learning process. KEYWORDS: accounting, company, analysis, financial statements, ratios.
[EN]The main objective of this master ́s tesis is to develop an investigation about the importance for future entrepreneurs to carry an effective accounting in their company, not only for its legal imposition but for its practical use, as well as theoretically develop the notions basic functioning and legality of this technique to then proceed to its implementation through practice. In the second part, the pedagogical application of this subject will be carried out through a Didactic Programming specially developed to present an develop the didactic unit “Accounting and Financial Analysis” framed in the module of Enterprise and Entrepreneurship, belonging to the area of Training and Labor Orientation and which will be widely developed in the Higher Level Training Cycle in Networked Computer Systems Administration, putting into practice the theoretical framework described in the research in order to be part of the teaching-learning process. KEYWORDS: accounting, company, analysis, financial statements, ratios.
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F.O.L