{"id":3349,"date":"2023-10-30T13:47:57","date_gmt":"2023-10-30T12:47:57","guid":{"rendered":"https:\/\/abacformacio.com\/iniciacio-a-la-comptabilitat\/"},"modified":"2025-08-28T11:18:45","modified_gmt":"2025-08-28T09:18:45","slug":"iniciacio-a-la-comptabilitat","status":"publish","type":"post","link":"https:\/\/abacformacio.com\/es\/iniciacio-a-la-comptabilitat\/","title":{"rendered":"Iniciaci\u00f3 a la comptabilitat"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[48],"tags":[],"class_list":["post-3349","post","type-post","status-publish","format-standard","hentry","category-fb-apc-es"],"acf":{"codi_de_referencia":"FBAPC-49","data_inici":null,"data_final":null,"objectius":"<ul>\r\n \t<li><span data-sheets-root=\"1\">Introduir-se de manera senzilla i pr\u00e0ctica en el m\u00f3n de la comptabilitat.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Con\u00e8ixer els conceptes b\u00e0sics i el llenguatge comptable per entendre el funcionament econ\u00f2mic d\u2019una empresa.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Familiaritzar-se amb el Pla General Comptable i els comptes m\u00e9s habituals.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Practicar l\u2019aplicaci\u00f3 de comptes en diferents operacions quotidianes.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Aprendre a comptabilitzar i liquidar l\u2019IVA pas a pas.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Treballar les operacions m\u00e9s comunes del tr\u00e0fic mercantil i comercial.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Desenvolupar la capacitat d\u2019interpretar informaci\u00f3 comptable com a eina de gesti\u00f3 i presa de decisions.\r\n<\/span><\/li>\r\n<\/ul>","continguts":"<span data-sheets-root=\"1\"><strong>1. Introducci\u00f3 a la comptabilitat<\/strong>\r\n<\/span>\r\n<ul>\r\n \t<li><span data-sheets-root=\"1\">Qu\u00e8 \u00e9s i per qu\u00e8 serveix.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">La import\u00e0ncia de la comptabilitat en la gesti\u00f3 empresarial.\r\n<\/span><\/li>\r\n<\/ul>\r\n&nbsp;\r\n\r\n<span data-sheets-root=\"1\"><strong>2. El patrimoni de l\u2019empresa<\/strong>\r\n<\/span>\r\n<ul>\r\n \t<li><span data-sheets-root=\"1\">Actiu, passiu i patrimoni net.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Equilibri i situaci\u00f3 econ\u00f2mica.\r\n<\/span><\/li>\r\n<\/ul>\r\n&nbsp;\r\n\r\n<span data-sheets-root=\"1\"><strong>3. Principis b\u00e0sics de la comptabilitat<\/strong>\r\n<\/span>\r\n<ul>\r\n \t<li><span data-sheets-root=\"1\">Normes fonamentals i criteris generals.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">El principi de la partida doble.\r\n<\/span><\/li>\r\n<\/ul>\r\n&nbsp;\r\n\r\n<span data-sheets-root=\"1\"><strong>4. El Pla General de Comptabilitat<\/strong>\r\n<\/span>\r\n<ul>\r\n \t<li><span data-sheets-root=\"1\">Estructura i funcionament.\r\n<\/span><\/li>\r\n<\/ul>\r\n&nbsp;\r\n\r\n<span data-sheets-root=\"1\"><strong>5. Operacions habituals en una empresa<\/strong>\r\n<\/span>\r\n<ul>\r\n \t<li><span data-sheets-root=\"1\">Compres, vendes i despeses generals.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Registre de cobraments i pagaments.\r\n<\/span><\/li>\r\n<\/ul>\r\n&nbsp;\r\n\r\n<span data-sheets-root=\"1\"><strong>6. Comptabilitat d\u2019exist\u00e8ncies<\/strong>\r\n<\/span>\r\n<ul>\r\n \t<li><span data-sheets-root=\"1\">Concepte i registre d\u2019estocs.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Control d\u2019entrades i sortides.\r\n<\/span><\/li>\r\n<\/ul>\r\n&nbsp;\r\n\r\n<span data-sheets-root=\"1\"><strong>7. L\u2019Impost sobre el Valor Afegit (IVA)<\/strong>\r\n<\/span>\r\n<ul>\r\n \t<li><span data-sheets-root=\"1\">Funcionament b\u00e0sic de l\u2019IVA.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Comptabilitzaci\u00f3 de l\u2019IVA en operacions de circulant.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Liquidaci\u00f3 de l\u2019IVA.\r\n<\/span><\/li>\r\n<\/ul>\r\n&nbsp;\r\n\r\n<span data-sheets-root=\"1\"><strong>8. Operacions del tr\u00e0fic mercantil i comercial<\/strong>\r\n<\/span>\r\n<ul>\r\n \t<li><span data-sheets-root=\"1\">Factures emeses i rebudes.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Comptabilitzaci\u00f3 de cr\u00e8dits i deutes comercials.\r\n<\/span><\/li>\r\n<\/ul>\r\n&nbsp;\r\n\r\n<span data-sheets-root=\"1\"><strong>9. Els efectes comercials<\/strong>\r\n<\/span>\r\n<ul>\r\n \t<li><span data-sheets-root=\"1\">Concepte, tipus i comptabilitzaci\u00f3.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Exemple pr\u00e0ctic amb lletres de canvi i pagar\u00e9s.\r\n<\/span><\/li>\r\n<\/ul>\r\n&nbsp;\r\n\r\n<span data-sheets-root=\"1\"><strong>10. Exercicis pr\u00e0ctics d\u2019aplicaci\u00f3<\/strong>\r\n<\/span>\r\n<ul>\r\n \t<li><span data-sheets-root=\"1\">Casos reals d\u2019assentaments b\u00e0sics.\r\n<\/span><\/li>\r\n \t<li><span data-sheets-root=\"1\">Simulaci\u00f3 completa de comptabilitat d\u2019un per\u00edode.\r\n<\/span><\/li>\r\n<\/ul>","avaluacio_i_certificat":"Es lliurar\u00e0 un certificat d\u2019assist\u00e8ncia i aprofitament al final del curs, basat en la participaci\u00f3 i comprensi\u00f3 dels continguts impartits.","calendari":"A concretar","horari":"A concretar","hores_lectives":30,"preu":"","informacio_addicional":"","filtros_tematica":["Gesti\u00f3 empresarial"],"filtros_tipos_cursos":["Bonificat per a treballadors"],"filtros_data_inici":["A petici\u00f3 del client"]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Iniciaci\u00f3 a la comptabilitat - Abac Formaci\u00f3<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/abacformacio.com\/es\/iniciacio-a-la-comptabilitat\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Iniciaci\u00f3 a la comptabilitat - 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