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.
(*)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.
