Aplicar los métodos y procedimientos contables a la gestión administrativa de la actividad empresarial correspondiente que expresen los hechos económicos de la entidad.
(*)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.