{"product_id":"postgrado-de-administrativo-contable-titulacion-universitaria","title":"Posgrado de Administrativo Contable + Titulación Universitaria (8 créditos ECTS)","description":"\u003ch4 class=\"tituloModulo\" style=\"box-sizing: border-box; color: #f0ad4e; font-family: inherit; font-size: 18px; font-style: normal; font-variant: normal; font-weight: 500; letter-spacing: normal; line-height: 1.1; margin-bottom: 5px; margin-left: 0px; margin-right: 0px; margin-top: 0px; orphans: 2; outline-color: invert; outline-style: none; outline-width: 0px; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px; padding: 0px;\"\u003e\u003cspan style=\"box-sizing: border-box; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eMÓDULO 1. TÉCNICAS ADMINISTRATIVAS BÁSICAS DE OFICINA (ONLINE)\u003c\/span\u003e\u003c\/h4\u003e \u003cp\u003e \u003c\/p\u003e \u003ch5 class=\"tituloTema\" style=\"box-sizing: border-box; color: inherit; font-family: inherit; font-size: 14px; font-weight: bold; line-height: 1.1; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 10px; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 3%; padding-right: 0px; padding-top: 0px;\"\u003eUNIDAD DIDÁCTICA 1. CONCEPTOS BÁSICOS DE ORGANIZACIÓN DE EMPRESAS Y ENTIDADES PÚBLICAS\u003c\/h5\u003e \u003col style=\"box-sizing: border-box; left: 6%; list-style-type: disc; margin-bottom: 2%; margin-left: 20px; margin-right: 0px; margin-top: 0px; outline-color: invert; outline-style: none; outline-width: 0px; position: relative; padding: 0px;\"\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eLa organización en la empresa\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eLa Administración General y la organización territorial del Estado\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eOrganización de la Unión Europea\u003c\/li\u003e \u003c\/ol\u003e \u003ch5 class=\"tituloTema\" style=\"box-sizing: border-box; color: inherit; font-family: inherit; font-size: 14px; font-weight: bold; line-height: 1.1; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 10px; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 3%; padding-right: 0px; padding-top: 0px;\"\u003eUNIDAD DIDÁCTICA 2. LA ACTUACIÓN PERSONAL Y PROFESIONAL EN LAS ACTIVIDADES ADMINISTRATIVAS\u003c\/h5\u003e \u003col style=\"box-sizing: border-box; left: 6%; list-style-type: disc; margin-bottom: 2%; margin-left: 20px; margin-right: 0px; margin-top: 0px; outline-color: invert; outline-style: none; outline-width: 0px; position: relative; padding: 0px;\"\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003ePlanificación y organización del trabajo\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eEl espíritu de equipo y la sinergia\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eEl clima de trabajo\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eÉtica personal y profesional\u003c\/li\u003e \u003c\/ol\u003e \u003ch5 class=\"tituloTema\" style=\"box-sizing: border-box; color: inherit; font-family: inherit; font-size: 14px; font-weight: bold; line-height: 1.1; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 10px; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 3%; padding-right: 0px; padding-top: 0px;\"\u003eUNIDAD DIDÁCTICA 3. TRAMITACIÓN DE CORRESPONDENCIA Y PAQUETERÍA\u003c\/h5\u003e \u003col style=\"box-sizing: border-box; left: 6%; list-style-type: disc; margin-bottom: 2%; margin-left: 20px; margin-right: 0px; margin-top: 0px; outline-color: invert; outline-style: none; outline-width: 0px; position: relative; padding: 0px;\"\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eCirculación interna de correspondencia y documentación\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eOtros canales y medios de comunicación\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eServicios de correos y mensajería\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eEmbajale y paquetado básico\u003c\/li\u003e \u003c\/ol\u003e \u003ch5 class=\"tituloTema\" style=\"box-sizing: border-box; color: inherit; font-family: inherit; font-size: 14px; font-weight: bold; line-height: 1.1; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 10px; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 3%; padding-right: 0px; padding-top: 0px;\"\u003eUNIDAD DIDÁCTICA 4. COTEJO DE DOCUMENTACIÓN ADMINISTRATIVA BÁSICA\u003c\/h5\u003e \u003col style=\"box-sizing: border-box; left: 6%; list-style-type: disc; margin-bottom: 2%; margin-left: 20px; margin-right: 0px; margin-top: 0px; outline-color: invert; outline-style: none; outline-width: 0px; position: relative; padding: 0px;\"\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eLas funciones organizativas y su documentación asociada\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eNormativa básica relacionada con la documentación administrativa\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eLos documentos comerciales y administrativos\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eDocumentos justificativos de las operaciones de compra-venta\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eIdentificación de nóminas\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eÓrdenes de trabajo\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eImpresos de las administraciones públicas\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eAplicaciones informáticas de gestión administrativa\u003c\/li\u003e \u003c\/ol\u003e \u003ch5 class=\"tituloTema\" style=\"box-sizing: border-box; color: inherit; font-family: inherit; font-size: 14px; font-weight: bold; line-height: 1.1; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 10px; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 3%; padding-right: 0px; padding-top: 0px;\"\u003eUNIDAD DIDÁCTICA 5. TRAMITACIÓN DE OPERACIONES BÁSICAS DE COBROS Y PAGOS\u003c\/h5\u003e \u003col style=\"box-sizing: border-box; left: 6%; list-style-type: disc; margin-bottom: 2%; margin-left: 20px; margin-right: 0px; margin-top: 0px; outline-color: invert; outline-style: none; outline-width: 0px; position: relative; padding: 0px;\"\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eOperaciones básicas de cobro y pago\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eDescripción de medios de pago\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eModelos de documentación de cobro y pago, convencionales o telemáticos\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eCumplimentación de libros de caja y bancos\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eImpresos correspondientes a los servicios bancarios básicos\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eGestión de tesorería: banca online\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eAplicaciones informáticas\u003c\/li\u003e \u003c\/ol\u003e \u003ch5 class=\"tituloTema\" style=\"box-sizing: border-box; color: inherit; font-family: inherit; font-size: 14px; font-weight: bold; line-height: 1.1; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 10px; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 3%; padding-right: 0px; padding-top: 0px;\"\u003eUNIDAD DIDÁCTICA 6. REGISTRO Y CONTROL BÁSICO DE MATERIAL Y EQUIPOS DE OFICINA\u003c\/h5\u003e \u003col style=\"box-sizing: border-box; left: 6%; list-style-type: disc; margin-bottom: 2%; margin-left: 20px; margin-right: 0px; margin-top: 0px; outline-color: invert; outline-style: none; outline-width: 0px; position: relative; padding: 0px;\"\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eDescripción de material y equipos de oficina\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eProcedimientos de aprovisionamiento de material\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eGestión básica de inventarios\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eCriterios de valoración y control de las existencias\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eUtilización de hojas de cálculo\u003c\/li\u003e \u003c\/ol\u003e \u003ch4 class=\"tituloModulo\" style=\"box-sizing: border-box; color: #f0ad4e; font-family: inherit; font-size: 18px; font-style: normal; font-variant: normal; font-weight: 500; letter-spacing: normal; line-height: 1.1; margin-bottom: 5px; margin-left: 0px; margin-right: 0px; margin-top: 0px; orphans: 2; outline-color: invert; outline-style: none; outline-width: 0px; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px; padding: 0px;\"\u003e\u003cspan style=\"box-sizing: border-box; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eMÓDULO 2. CONTABILIDAD FINANCIERA\u003c\/span\u003e\u003c\/h4\u003e \u003cp\u003e \u003c\/p\u003e \u003ch5 class=\"tituloTema\" style=\"box-sizing: border-box; color: inherit; font-family: inherit; font-size: 14px; font-weight: bold; line-height: 1.1; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 10px; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 3%; padding-right: 0px; padding-top: 0px;\"\u003eUNIDAD DIDÁCTICA 1. INTRODUCCIÓN A LA CONTABILIDAD\u003c\/h5\u003e \u003col style=\"box-sizing: border-box; left: 6%; list-style-type: disc; margin-bottom: 2%; margin-left: 20px; margin-right: 0px; margin-top: 0px; outline-color: invert; outline-style: none; outline-width: 0px; position: relative; padding: 0px;\"\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eEvolución histórica\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eConcepto de Contabilidad\u003c\/li\u003e \u003c\/ol\u003e \u003ch5 class=\"tituloTema\" style=\"box-sizing: border-box; color: inherit; font-family: inherit; font-size: 14px; font-weight: bold; line-height: 1.1; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 10px; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 3%; padding-right: 0px; padding-top: 0px;\"\u003eUNIDAD DIDÁCTICA 2. EL MÉTODO CONTABLE\u003c\/h5\u003e \u003col style=\"box-sizing: border-box; left: 6%; list-style-type: disc; margin-bottom: 2%; margin-left: 20px; margin-right: 0px; margin-top: 0px; outline-color: invert; outline-style: none; outline-width: 0px; position: relative; padding: 0px;\"\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eConcepto\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003ePARTIDA DOBLE (DUALIDAD)\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eValoración\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eRegistro contable\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eLos estados contables\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eEl patrimonio\u003c\/li\u003e \u003c\/ol\u003e \u003ch5 class=\"tituloTema\" style=\"box-sizing: border-box; color: inherit; font-family: inherit; font-size: 14px; font-weight: bold; line-height: 1.1; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 10px; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 3%; padding-right: 0px; padding-top: 0px;\"\u003eUNIDAD DIDÁCTICA 3. DESARROLLO DEL CICLO CONTABLE\u003c\/h5\u003e \u003col style=\"box-sizing: border-box; left: 6%; list-style-type: disc; margin-bottom: 2%; margin-left: 20px; margin-right: 0px; margin-top: 0px; outline-color: invert; outline-style: none; outline-width: 0px; position: relative; padding: 0px;\"\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eObservaciones previas\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eApertura de la contabilidad\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eRegistro de las operaciones del ejercicio\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eAjustes previos a la determinación del resultado\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eBalance de comprobación de sumas y saldos\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eCálculo del resultado\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eCierre de la contabilidad\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eCuentas anuales\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eDistribución del resultado\u003c\/li\u003e \u003c\/ol\u003e \u003ch5 class=\"tituloTema\" style=\"box-sizing: border-box; color: inherit; font-family: inherit; font-size: 14px; font-weight: bold; line-height: 1.1; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 10px; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 3%; padding-right: 0px; padding-top: 0px;\"\u003eUNIDAD DIDÁCTICA 4. NORMALIZACIÓN CONTABLE EN ESPAÑA\u003c\/h5\u003e \u003col style=\"box-sizing: border-box; left: 6%; list-style-type: disc; margin-bottom: 2%; margin-left: 20px; margin-right: 0px; margin-top: 0px; outline-color: invert; outline-style: none; outline-width: 0px; position: relative; padding: 0px;\"\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eIntroducción El proceso de reforma\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eLibros de contabilidad\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eEl Plan General de Contabilidad\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eEl nuevo PGC para las PYMES\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eMicroempresas\u003c\/li\u003e \u003c\/ol\u003e \u003ch5 class=\"tituloTema\" style=\"box-sizing: border-box; color: inherit; font-family: inherit; font-size: 14px; font-weight: bold; line-height: 1.1; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 10px; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 3%; padding-right: 0px; padding-top: 0px;\"\u003eUNIDAD DIDÁCTICA 5. MARCO CONCEPTUAL\u003c\/h5\u003e \u003col style=\"box-sizing: border-box; left: 6%; list-style-type: disc; margin-bottom: 2%; margin-left: 20px; margin-right: 0px; margin-top: 0px; outline-color: invert; outline-style: none; outline-width: 0px; position: relative; padding: 0px;\"\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003ePrincipios contables\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eCriterios de valoración\u003c\/li\u003e \u003c\/ol\u003e \u003ch5 class=\"tituloTema\" style=\"box-sizing: border-box; color: inherit; font-family: inherit; font-size: 14px; font-weight: bold; line-height: 1.1; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 10px; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 3%; padding-right: 0px; padding-top: 0px;\"\u003eUNIDAD DIDÁCTICA 6. GASTOS E INGRESOS\u003c\/h5\u003e \u003col style=\"box-sizing: border-box; left: 6%; list-style-type: disc; margin-bottom: 2%; margin-left: 20px; margin-right: 0px; margin-top: 0px; outline-color: invert; outline-style: none; outline-width: 0px; position: relative; padding: 0px;\"\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eConcepto de pagos y cobros\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eConcepto de gastos e ingresos\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eClasificación\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eRegistro contable de estas partidas y determinación del resultado contable\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eRegistro y Valoración de los gastos\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eValoración de los ingresos\u003c\/li\u003e \u003c\/ol\u003e \u003ch5 class=\"tituloTema\" style=\"box-sizing: border-box; color: inherit; font-family: inherit; font-size: 14px; font-weight: bold; line-height: 1.1; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 10px; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 3%; padding-right: 0px; padding-top: 0px;\"\u003eUNIDAD DIDÁCTICA 7. PERIODIFICACIÓN CONTABLE\u003c\/h5\u003e \u003col style=\"box-sizing: border-box; left: 6%; list-style-type: disc; margin-bottom: 2%; margin-left: 20px; margin-right: 0px; margin-top: 0px; outline-color: invert; outline-style: none; outline-width: 0px; position: relative; padding: 0px;\"\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eIntroducción\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eIngresos y gastos no devengados, efectuados en el ejercicio\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eIngresos y gastos devengados y no vencidos\u003c\/li\u003e \u003c\/ol\u003e \u003ch5 class=\"tituloTema\" style=\"box-sizing: border-box; color: inherit; font-family: inherit; font-size: 14px; font-weight: bold; line-height: 1.1; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 10px; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 3%; padding-right: 0px; padding-top: 0px;\"\u003eUNIDAD DIDÁCTICA 8. INMOVILIZADO MATERIAL\u003c\/h5\u003e \u003col style=\"box-sizing: border-box; left: 6%; list-style-type: disc; margin-bottom: 2%; margin-left: 20px; margin-right: 0px; margin-top: 0px; outline-color: invert; outline-style: none; outline-width: 0px; position: relative; padding: 0px;\"\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eEl inmovilizado técnico: concepto y clases\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eInmovilizado material\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eInversiones Inmobiliarias\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eActivos no corrientes y grupos enajenables de elementos mantenidos para la venta\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eInmovilizado en curso\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eArrendamientos Leasing\u003c\/li\u003e \u003c\/ol\u003e \u003cdiv id=\"razones-content2\" class=\"bs-callout bs-callout-warning collapse in\" style=\"border-bottom-color: currentColor; border-bottom-left-radius: 3px; border-bottom-right-radius: 3px; border-image-outset: 0; border-image-repeat: stretch; border-image-slice: 100%; border-image-source: none; border-image-width: 1; border-left-color: #f0ad4e; border-right-color: currentColor; border-top-color: currentColor; border-top-left-radius: 3px; border-top-right-radius: 3px; box-sizing: border-box; color: #000000; display: block; margin-bottom: 20px; margin-left: 0px; margin-right: 0px; margin-top: -5px; outline-color: invert; outline-style: none; outline-width: 0px; border-width: medium; border-style: none; padding: 20px;\"\u003e \u003cdiv class=\"temario-curso\" style=\"box-sizing: border-box; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003e \u003ch5 class=\"tituloTema\" style=\"box-sizing: border-box; color: inherit; font-family: inherit; font-size: 14px; font-weight: bold; line-height: 1.1; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 10px; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 3%; padding-right: 0px; padding-top: 0px;\"\u003eUNIDAD DIDÁCTICA 9. INMOVILIZADO INTANGIBLE\u003c\/h5\u003e \u003col style=\"box-sizing: border-box; left: 6%; list-style-type: disc; margin-bottom: 2%; margin-left: 20px; margin-right: 0px; margin-top: 0px; outline-color: invert; outline-style: none; outline-width: 0px; position: relative; padding: 0px;\"\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eConcepto\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eElementos integrantes\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eRegistro contable\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eCorrecciones valorativas\u003c\/li\u003e \u003c\/ol\u003e \u003ch5 class=\"tituloTema\" style=\"box-sizing: border-box; color: inherit; font-family: inherit; font-size: 14px; font-weight: bold; line-height: 1.1; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 10px; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 3%; padding-right: 0px; padding-top: 0px;\"\u003eUNIDAD DIDÁCTICA 10. EXISTENCIAS\u003c\/h5\u003e \u003col style=\"box-sizing: border-box; left: 6%; list-style-type: disc; margin-bottom: 2%; margin-left: 20px; margin-right: 0px; margin-top: 0px; outline-color: invert; outline-style: none; outline-width: 0px; position: relative; padding: 0px;\"\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eConcepto\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eClasificación\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eRegistro contable\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eValoración\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eCorrecciones valorativas\u003c\/li\u003e \u003c\/ol\u003e \u003ch5 class=\"tituloTema\" style=\"box-sizing: border-box; color: inherit; font-family: inherit; font-size: 14px; font-weight: bold; line-height: 1.1; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 10px; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 3%; padding-right: 0px; padding-top: 0px;\"\u003eUNIDAD DIDÁCTICA 11. ACTIVOS FINANCIEROS I: OPERACIONES DE TRÁFICO\u003c\/h5\u003e \u003col style=\"box-sizing: border-box; left: 6%; list-style-type: disc; margin-bottom: 2%; margin-left: 20px; margin-right: 0px; margin-top: 0px; outline-color: invert; outline-style: none; outline-width: 0px; position: relative; padding: 0px;\"\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eIntroducción\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003ePréstamos y partidas a cobrar: Clientes y deudores\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eEfectos comerciales a cobrar\u003c\/li\u003e \u003c\/ol\u003e \u003ch5 class=\"tituloTema\" style=\"box-sizing: border-box; color: inherit; font-family: inherit; font-size: 14px; font-weight: bold; line-height: 1.1; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 10px; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 3%; padding-right: 0px; padding-top: 0px;\"\u003eUNIDAD DIDÁCTICA 12. ACTIVOS FINANCIEROS II: OPERACIONES FINANCIERAS\u003c\/h5\u003e \u003col style=\"box-sizing: border-box; left: 6%; list-style-type: disc; margin-bottom: 2%; margin-left: 20px; margin-right: 0px; margin-top: 0px; outline-color: invert; outline-style: none; outline-width: 0px; position: relative; padding: 0px;\"\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eClasificación\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eInversiones mantenidas hasta el vencimiento\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eActivos financieros mantenidos para negociar\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eActivos financieros disponibles para la venta\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eReclasificación de los activos financieros\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eIntereses y dividendos recibidos de activos financieros\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eInversiones en el patrimonio de empresas del grupo, multigrupo y asociadas\u003c\/li\u003e \u003c\/ol\u003e \u003ch5 class=\"tituloTema\" style=\"box-sizing: border-box; color: inherit; font-family: inherit; font-size: 14px; font-weight: bold; line-height: 1.1; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 10px; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 3%; padding-right: 0px; padding-top: 0px;\"\u003eUNIDAD DIDÁCTICA 13. PASIVOS FINANCIEROS\u003c\/h5\u003e \u003col style=\"box-sizing: border-box; left: 6%; list-style-type: disc; margin-bottom: 2%; margin-left: 20px; margin-right: 0px; margin-top: 0px; outline-color: invert; outline-style: none; outline-width: 0px; position: relative; padding: 0px;\"\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eConcepto\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eDébitos por operaciones comerciales\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eDeudas con personal de la empresa y administraciones públicas\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eDébitos por operaciones no comerciales\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003ePasivos financieros mantenidos para negociar\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eBaja de pasivos financieros\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eInstrumentos de patrimonio propios\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eCasos particulares\u003c\/li\u003e \u003c\/ol\u003e \u003ch5 class=\"tituloTema\" style=\"box-sizing: border-box; color: inherit; font-family: inherit; font-size: 14px; font-weight: bold; line-height: 1.1; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 10px; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 3%; padding-right: 0px; padding-top: 0px;\"\u003eUNIDAD DIDÁCTICA 14. PATRIMONIO NETO\u003c\/h5\u003e \u003col style=\"box-sizing: border-box; left: 6%; list-style-type: disc; margin-bottom: 2%; margin-left: 20px; margin-right: 0px; margin-top: 0px; outline-color: invert; outline-style: none; outline-width: 0px; position: relative; padding: 0px;\"\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eIntroducción\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eFondos propios\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eSubvenciones, donaciones y legados\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eProvisiones y contingencias\u003c\/li\u003e \u003c\/ol\u003e \u003ch5 class=\"tituloTema\" style=\"box-sizing: border-box; color: inherit; font-family: inherit; font-size: 14px; font-weight: bold; line-height: 1.1; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 10px; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 3%; padding-right: 0px; padding-top: 0px;\"\u003eUNIDAD DIDÁCTICA 15. IMPUESTO SOBRE EL VALOR AÑADIDO\u003c\/h5\u003e \u003col style=\"box-sizing: border-box; left: 6%; list-style-type: disc; margin-bottom: 2%; margin-left: 20px; margin-right: 0px; margin-top: 0px; outline-color: invert; outline-style: none; outline-width: 0px; position: relative; padding: 0px;\"\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eIntroducción\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eRegulación legal y concepto\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eCaracterísticas generales\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eNeutralidad impositiva IVA soportado e IVA repercutido\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eCálculo del impuesto y base imponible\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eTipo de gravamen\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eRegistro contable del IVA\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eLiquidación del IVA\u003c\/li\u003e \u003c\/ol\u003e \u003ch5 class=\"tituloTema\" style=\"box-sizing: border-box; color: inherit; font-family: inherit; font-size: 14px; font-weight: bold; line-height: 1.1; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 10px; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 3%; padding-right: 0px; padding-top: 0px;\"\u003eUNIDAD DIDÁCTICA 16. IMPUESTO SOBRE BENEFICIOS\u003c\/h5\u003e \u003col style=\"box-sizing: border-box; left: 6%; list-style-type: disc; margin-bottom: 2%; margin-left: 20px; margin-right: 0px; margin-top: 0px; outline-color: invert; outline-style: none; outline-width: 0px; position: relative; padding: 0px;\"\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eNociones fundamentales\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eCálculo de la cuota líquida\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eGasto devengado\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eRegistro contable\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eDiferencias Temporarias\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eCompensación de bases imponibles negativas de ejercicios anteriores\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eDiferencias entre resultado contable y base imponible\u003c\/li\u003e \u003c\/ol\u003e \u003ch5 class=\"tituloTema\" style=\"box-sizing: border-box; color: inherit; font-family: inherit; font-size: 14px; font-weight: bold; line-height: 1.1; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 10px; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 3%; padding-right: 0px; padding-top: 0px;\"\u003eUNIDAD DIDÁCTICA 17. LAS CUENTAS ANUALES\u003c\/h5\u003e \u003col style=\"box-sizing: border-box; left: 6%; list-style-type: disc; margin-bottom: 2%; margin-left: 20px; margin-right: 0px; margin-top: 0px; outline-color: invert; outline-style: none; outline-width: 0px; position: relative; padding: 0px;\"\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eIntroducción\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eBalance\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eCuenta de Pérdidas y ganancias\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eEstado de Cambios en el Patrimonio Neto\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eEstado de Flujos de Efectivo\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eMemoria\u003c\/li\u003e \u003c\/ol\u003e \u003ch3 class=\"tituloParte\" style=\"box-sizing: border-box; color: inherit; font-family: inherit; font-size: 24px; font-weight: 500; line-height: 1.1; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 20px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px;\"\u003ePARTE 3. ADMINISTRACIÓN FISCAL\u003c\/h3\u003e \u003ch5 class=\"tituloTema\" style=\"box-sizing: border-box; color: inherit; font-family: inherit; font-size: 14px; font-weight: bold; line-height: 1.1; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 10px; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 3%; padding-right: 0px; padding-top: 0px;\"\u003eUNIDAD DIDÁCTICA 1. INTRODUCCIÓN AL DERECHO TRIBUTARIO\u003c\/h5\u003e \u003col style=\"box-sizing: border-box; left: 6%; list-style-type: disc; margin-bottom: 2%; margin-left: 20px; margin-right: 0px; margin-top: 0px; outline-color: invert; outline-style: none; outline-width: 0px; position: relative; padding: 0px;\"\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eEl Tributo\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eHecho imponible\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eSujeto pasivo\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eDeterminación de la deuda tributaria\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eContenido de la deuda tributaria\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eExtinción de la deuda tributaria\u003c\/li\u003e \u003c\/ol\u003e \u003ch5 class=\"tituloTema\" style=\"box-sizing: border-box; color: inherit; font-family: inherit; font-size: 14px; font-weight: bold; line-height: 1.1; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 10px; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 3%; padding-right: 0px; padding-top: 0px;\"\u003eUNIDAD DIDÁCTICA 2. IMPUESTO SOBRE LA RENTA DE LAS PERSONAS FÍSICAS I\u003c\/h5\u003e \u003col style=\"box-sizing: border-box; left: 6%; list-style-type: disc; margin-bottom: 2%; margin-left: 20px; margin-right: 0px; margin-top: 0px; outline-color: invert; outline-style: none; outline-width: 0px; position: relative; padding: 0px;\"\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eIntroducción\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eElementos del impuesto\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eRendimientos del trabajo\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eRendimientos de actividades económicas\u003c\/li\u003e \u003c\/ol\u003e \u003ch5 class=\"tituloTema\" style=\"box-sizing: border-box; color: inherit; font-family: inherit; font-size: 14px; font-weight: bold; line-height: 1.1; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 10px; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 3%; padding-right: 0px; padding-top: 0px;\"\u003eUNIDAD DIDÁCTICA 3. IMPUESTO SOBRE LA RENTA DE LAS PERSONAS FÍSICAS II\u003c\/h5\u003e \u003col style=\"box-sizing: border-box; left: 6%; list-style-type: disc; margin-bottom: 2%; margin-left: 20px; margin-right: 0px; margin-top: 0px; outline-color: invert; outline-style: none; outline-width: 0px; position: relative; padding: 0px;\"\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eRendimientos de capital inmobiliario\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eRendimientos de capital mobiliario\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eGanancias y pérdidas patrimoniales\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eRegímenes especiales: imputación y atribución de rentas\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eLiquidación del impuesto\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eGestión del Impuesto\u003c\/li\u003e \u003c\/ol\u003e \u003ch5 class=\"tituloTema\" style=\"box-sizing: border-box; color: inherit; font-family: inherit; font-size: 14px; font-weight: bold; line-height: 1.1; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 10px; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 3%; padding-right: 0px; padding-top: 0px;\"\u003eUNIDAD DIDÁCTICA 4. EL IMPUESTO SOBRE EL VALOR AÑADIDO\u003c\/h5\u003e \u003col style=\"box-sizing: border-box; left: 6%; list-style-type: disc; margin-bottom: 2%; margin-left: 20px; margin-right: 0px; margin-top: 0px; outline-color: invert; outline-style: none; outline-width: 0px; position: relative; padding: 0px;\"\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eNaturaleza del impuesto\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eHecho imponible\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eOperaciones no sujetas y operaciones exentas\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eLugar de realización del hecho imponible\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eDevengo del impuesto\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eSujetos pasivos\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eRepercusión del impuesto (Art. 88 LIVA)\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eBase imponible\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eTipos de Gravamen\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eDeducción del impuesto\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eGestión del Impuesto\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eRegímenes especiales\u003c\/li\u003e \u003c\/ol\u003e \u003ch5 class=\"tituloTema\" style=\"box-sizing: border-box; color: inherit; font-family: inherit; font-size: 14px; font-weight: bold; line-height: 1.1; margin-bottom: 10px; margin-left: 0px; margin-right: 0px; margin-top: 10px; outline-color: invert; outline-style: none; outline-width: 0px; padding-bottom: 0px; padding-left: 3%; padding-right: 0px; padding-top: 0px;\"\u003eUNIDAD DIDÁCTICA 5. IMPUESTO SOBRE SOCIEDADES\u003c\/h5\u003e \u003col style=\"box-sizing: border-box; left: 6%; list-style-type: disc; margin-bottom: 2%; margin-left: 20px; margin-right: 0px; margin-top: 0px; outline-color: invert; outline-style: none; outline-width: 0px; position: relative; padding: 0px;\"\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eNaturaleza y ámbito de aplicación\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eHecho imponible\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eSujeto Pasivo\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eBase imponible\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003ePeriodo impositivo y devengo del impuesto\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eTipo impositivo\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eBonificaciones y Deducciones\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eRegímenes especiales. Empresas de reducida dimensión\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eRégimen especial de las fusiones y escisiones\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eRégimen fiscal de determinados contratos de arrendamiento financiero\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eOtros regímenes especiales\u003c\/li\u003e \u003cli style=\"box-sizing: border-box; line-height: 26px; outline-color: invert; outline-style: none; outline-width: 0px; padding: 0px; margin: 0px;\"\u003eGestión del impuesto\u003c\/li\u003e \u003c\/ol\u003e \u003cp\u003e\u003cstrong style=\"color: #000000; font-family: Verdana,Arial,Helvetica,sans-serif; font-size: 10px; font-style: normal; font-variant: normal; font-weight: bold; letter-spacing: normal; orphans: 2; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px;\"\u003eHoras curso\u003c\/strong\u003e\u003cspan style=\"display: inline !important; float: none; background-color: #ffffff; color: #000000; font-family: Verdana,Arial,Helvetica,sans-serif; font-size: 10px; font-style: normal; font-variant: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px;\"\u003e: 560 horas\u003c\/span\u003e\u003c\/p\u003e \u003c\/div\u003e \u003c\/div\u003e","brand":"Grupo Formación365","offers":[{"title":"Default Title","offer_id":53079578181896,"sku":null,"price":299.0,"currency_code":"EUR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1013\/0269\/8248\/files\/original_contabilidad-y-auditoria-720662-1.jpg?v=1767550976","url":"https:\/\/formacion365.es\/products\/postgrado-de-administrativo-contable-titulacion-universitaria","provider":"Formación365","version":"1.0","type":"link"}