This training action is publicly funded and completely free of charge for participants.
The call for proposals for this training plan is an initiative of the Ministry of Work and Social Economy (MTES) and the Public Employment Service (SEPE), with the State Foundation for Training in Employment (FUNDAE) responsible for its control and oversight.
Target audience:
Training program intended for self-employed workers.
Upon completion of this course, participants will be able to:
- Understand the core concepts and corporate net worth.
- Master the General Accounting Plan (GAP / Spanish PGC).
- Record transactions and master accounting techniques.
- Execute the complete accounting cycle.
- Prepare and interpret financial statements and mandatory accounting books.
Acquire knowledge regarding key aspects of accounting, the General Accounting Plan (GAP), and the accounting cycle, as well as develop the necessary skills to prepare the balance sheet and capital structure, and interpret the financial results for the fiscal year.
1. INTRODUCTION TO ACCOUNTING
1.1. Concept of Accounting.
1.2. Requirements of General Accounting.
1.3. Objectives of General Accounting.
2. COMPANY EQUITY AND ASSETS
2.1. Concept of Equity / Net Worth.
2.2. Assets.
2.3. Liabilities.
2.4. Equity / Net Assets.
3. ACCOUNTING TRANSACTIONS AND EVENTS
3.1. Concept of Accounting Transaction.
3.2. Classification of Accounting Transactions.
3.3. Income and Expenses.
4. RECORDING TRANSACTIONS
4.1. Ledger Accounts.
4.2. Accounting Techniques and Procedures.
5. THE GENERAL ACCOUNTING PLAN (PGC)
5.1. Concept and Objectives of the General Accounting Plan.
5.2. Features of the General Accounting Plan.
5.3. Structure of the General Accounting Plan.
5.4. Account Groups in the General Accounting Plan.
6. THE ACCOUNTING CYCLE
6.1. The Accounting Cycle.
6.2. Initial Inventory.
6.3. Opening Journal Entries.
6.4. Operational / Day-to-Day Journal Entries.
6.5. Trial Balance (Sums and Balances).
6.6. Fiscal Year-End Closing Procedures.
7. ACCOUNTING BOOKS AND LEDGERS
7.1. Accounting Books and Ledgers.
7.2. Mandatory Ledgers under Commercial Law.
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