O principal obxectivo do curso é ofrecer ao alumno unha visión práctica de como trasladar ao plano contable as distintas operacións de orde mercantil ou contable que se poden dar no ámbito da empresa.
Os fundamentos normativos do curso recollen as novidades lexislativas que afectan á materia tales como o Real Decreto Lexislativo 2/2010, do 2 de xullo, polo que se aproba o Texto Refundido da Lei de Sociedades de Capital ou a nova normativa sobre formulación de contas anuais consolidadas.
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.