Course in accounting aspects in the distribution of the result

After the accounting of the closing of the exercise in the company, the most important operation for shareholders is the distribution of the result. Due to its important commercial regulation, a deep knowledge of the regulations that determine the possibility of distribution of benefits and compliance with legal obligations is necessary. With this course accounting aspects in the distribution of the result we will review all the requirements required by the current regulations in Spain for the distribution of the result in societies and we will give the appropriate accounting treatment both to the benefits and the losses.

- Know the accounting and commercial regulation in the distribution of the result of society. - Determine in a correct way the result of the exercise distinguishing between the expenses and income that is considered affect the profit and loss account and those that are directly imputed to the net assets. - Know the factors that determine the distribution base of the benefit. - Determine what are the legal restrictions for the distribution of dividends to the partners, the compulsory endowments to reservations and the conditions in the participation of administrators, founders and workers. - Know the requirements and conditions regulated by the Law of Capital Societies in the field of reduction of the capital of companies. - Know the liquidation period, causes and steps prior to the dissolution of a society. - Study the process of transformation of companies, analyzing the accounting seats generated by the transformation.

When dealing with our course, the legal, accounting and mathematical operational aspects necessary for the understanding of the treatment of the benefit or loss allows a variety of labor application of knowledge in branches such as: administrative positions in companies, professionals from the accounting department of the company, professionals of the fiscal department of the company, autonomous professionals dedicated to tax advice.

This course aims to give students the necessary tools to establish the distribution base of the result to be included in the Corporation Tax such as the justification of the same for the approval of accounts and distribution of results in front of the partners in the General Meeting of Shareholders convened for the purpose. The students, after the study of the commercial regulations that determine the distribution of the result, will learn to carry out the necessary accounting notes both in case of benefit and of having losses.

Aimed at both accounting professionals and graduates / graduates in the Business Administration and Management Branch or people who have knowledge in accounting and taxation and wish to expand their studies in the treatment of accounting exercise. The recommendation is also extended to professionals in law and/or responsible in the administration of companies that must justify the accounts to the partners.

This training is not included in the scope of official regulated training (Infant Education, Primary Education, Secondary Education, Official Professional Training FP, Baccalaureate, University Degree, Official University Master and PhD). It is therefore a complementary and/or specialization training, aimed at acquiring certain skills, skills or aptitudes of a professional nature, being able to be barely as merit in workbags and/or opposition competitions, always within the complementary training section and/or continuous training being always essential to review the specific requirements of the public labor stock of the public labor stock market.