A través do estudo da asignatura, preténdese un acercamiento á estructura e contido do sistema contable español, destacando as particularidades que pola súa incidencia no ámbito turístico e das PEMES revisten un maior interese.
Contingency plan
1. Modifications to the contents
2. Methodologies
*Teaching methodologies that are maintained
*Teaching methodologies that are modified
3. Mechanisms for personalized attention to students
4. Modifications in the evaluation
*Evaluation observations:
5. Modifications to the bibliography or webgraphy
(*)The teaching guide is the document in which the URV publishes the information about all its courses. It is a public document and cannot be modified. Only in exceptional cases can it be revised by the competent agent or duly revised so that it is in line with current legislation.