Advanced accounting

General objectives:

• Give a global and integrating vision of accounting.
• Place accounting within the administrative-financial tasks.
• Define the relationship between accounting and finance.

Specific objectives:

• Consolidate the level of general knowledge of the participants.
• Expand general knowledge, with new and more complex topics.
• Focus accounting towards your final reporting objectives.
• Identify, study and analyze the relationship between accounting and taxation.
• Analyze the fiscal consequences of accounting decisions.
• Achieve an important autonomy of the student in the accounting field.

The course is aimed primarily at workers or freelancers.

(CAT) Per accedir a la formació s’ha de complir com a mínim algun dels següents requisits:

– Certificat de professionalitat nivell 1.

– Títol Professional Bàsic (FP Bàsica)

– Títol de Graduat en Educació Secundària Obligatòria (ESO) o equivalent.

– Títol de Tècnic (FP Grau Mitjà) o equivalent.

– Certificat de Professionalitat de nivell 2.

– Haver superat la prova d’accés a cicles formatius de grau mitjà.

-Haver superat qualsevol prova oficial d’accés a la Universitat.

Les persones que no compleixin amb els requisits esmentats o no tinguin la titulació homologada, hauran de superar una prova d’accés.

1. Reminder of general concepts
1.1. Practical case

2. Fixed assets
2.1. Valuation of fixed assets
2.2. Amortization

3. Provisions and impairments
3.1. Provision and impairment concept
3.2. Main provisions in the PGC
3.3. Main impairments in the PGC
3.4. Regulation of provisions and impairments in Corporation Tax

4. Foreign currency.
4.1. Foreign currency transaction concept
4.2. Accounting problems of foreign currency operations.
4.3. Accounting treatment of operations

5. Transferable securities
5.1. Concept of transferable securities
5.2. Main types of securities
5.3. Classification of active financial instruments in the PCG
5.4. Classification of active financial instruments in the GCP of SMEs
5.5. Amortized cost concept
5.6. Treatment of initial costs of operations
5.7. Treatment of differences in the fair value of instruments at the end of the year.

6. Accounting for Corporation Tax.
6.1. Difference between direct taxes and indirect taxes
6.2. Definition of Corporation Tax
6.3. Differences between the accounting result and the tax base
6.4. Tax accounting
6.5. Negative tax bases

At the end of the training, an official certificate issued by the Consortium for Continuing Education of Catalonia certification is obtained which accredits the specific competences acquired in this training.