{"id":671,"date":"2021-04-12T11:55:27","date_gmt":"2021-04-12T11:55:27","guid":{"rendered":"https:\/\/departamento.us.es\/dcefus\/?p=671"},"modified":"2021-04-12T12:08:13","modified_gmt":"2021-04-12T12:08:13","slug":"plan-de-estudios-y-guia","status":"publish","type":"post","link":"https:\/\/departamento.us.es\/dcefus\/plan-de-estudios-y-guia\/","title":{"rendered":"Plan de Estudios y Gu\u00eda"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"671\" class=\"elementor elementor-671\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dfde230 elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"dfde230\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-d6dcfdb\" data-id=\"d6dcfdb\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-140e70c elementor-widget elementor-widget-heading\" data-id=\"140e70c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">I.  MODULO B\u00c1SICO (OBLIGATORIO)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b327567 elementor-widget elementor-widget-text-editor\" data-id=\"b327567\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><span class=\"cf3\"><a class=\"imCssLink\" href=\"http:\/\/www.us.es\/estudios\/master\/master_M154\/asignatura_51540004\" target=\"_blank\" rel=\"noopener\">Marco Normativo del Plan General de Contabilidad<\/a>\u00a0<\/span><span class=\"fs11\">7 ECTS<\/span><\/div><div>\u00a0<\/div><div><span class=\"fs11\"><a class=\"imCssLink\" href=\"http:\/\/www.us.es\/estudios\/master\/master_M154\/asignatura_51540004\" target=\"_blank\" rel=\"noopener\">Introducci\u00f3n a la Consolidaci\u00f3n de Estados Financieros<\/a>, 3 ECTS<\/span><\/div><div>\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-38f5da6\" data-id=\"38f5da6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0a0a013 elementor-widget elementor-widget-heading\" data-id=\"0a0a013\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">II. M\u00d3DULO DE CONTABILIDAD SUPERIOR (OBLIGATORIO)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d75abe6 elementor-widget elementor-widget-text-editor\" data-id=\"d75abe6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><span class=\"fs11\"><a class=\"imCssLink\" href=\"http:\/\/www.us.es\/estudios\/master\/master_M154\/asignatura_51540004\" target=\"_blank\" rel=\"noopener\">An\u00e1lisis Financiero, Valoraci\u00f3n y Planes de Viabilidad de Empresas<\/a>, 3 ECTS<\/span><\/div><div>\u00a0<\/div><div><span class=\"fs11\"><a class=\"imCssLink\" href=\"http:\/\/www.us.es\/estudios\/master\/master_M154\/asignatura_51540006\" target=\"_blank\" rel=\"noopener\">Normativa Contable Internacional,<\/a>\u00a09 ECTS<\/span><\/div><div>\u00a0<\/div><div><span class=\"fs11\"><a class=\"imCssLink\" href=\"http:\/\/www.us.es\/estudios\/master\/master_M154\/asignatura_51540001\" target=\"_blank\" rel=\"noopener\">Contabilidad de las Combinaciones de Negocios<\/a>, 6 ECTS<\/span><\/div><div>\u00a0<\/div><div><span class=\"fs11\"><a class=\"imCssLink\" href=\"http:\/\/www.us.es\/estudios\/master\/master_M154\/asignatura_51540008\" target=\"_blank\" rel=\"noopener\">Consolidaci\u00f3n de Estados Financieros Avanzada<\/a>, 6 ECTS<\/span><\/div><div>\u00a0<\/div><div><span class=\"fs11\"><span class=\"cf4\"><a class=\"imCssLink\" href=\"http:\/\/www.us.es\/estudios\/master\/master_M154\/asignatura_51540009\" target=\"_blank\" rel=\"noopener\">Contabilidad Concursal y Forense<\/a><\/span>, 3 ECTS<\/span><\/div><div>\u00a0<\/div><div><span class=\"fs11\"><a class=\"imCssLink\" href=\"http:\/\/www.us.es\/estudios\/master\/master_M154\/asignatura_51540011\" target=\"_blank\" rel=\"noopener\">Otros Marcos Normativos Espec\u00edficos de la Contabilidad<\/a>, 3 ECTS<\/span><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-e9beb00\" data-id=\"e9beb00\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-59deec7 elementor-widget elementor-widget-heading\" data-id=\"59deec7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">III. M\u00d3DULO DE AUDITOR\u00cdA (OBLIGATORIO)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29356c6 elementor-widget elementor-widget-text-editor\" data-id=\"29356c6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><span class=\"fs11\"><a class=\"imCssLink\" href=\"http:\/\/www.us.es\/estudios\/master\/master_M154\/asignatura_51540002\" target=\"_blank\" rel=\"noopener\">Introducci\u00f3n a la Auditor\u00eda<\/a>, 2 ECTS<\/span><\/div><div>\u00a0<\/div><div><span class=\"fs11\"><a class=\"imCssLink\" href=\"http:\/\/www.us.es\/estudios\/master\/master_M154\/asignatura_51540005\" target=\"_blank\" rel=\"noopener\">Normas Internacionales de Auditor\u00eda<\/a><\/span><span class=\"fs11\">, 6 ECTS<\/span><\/div><div>\u00a0<\/div><div><span class=\"fs11\"><a class=\"imCssLink\" href=\"http:\/\/www.us.es\/estudios\/master\/master_M154\/asignatura_51540010\" target=\"_blank\" rel=\"noopener\">Gesti\u00f3n de Riesgos y control Interno<\/a>, 4 ECTS<\/span><\/div><div>\u00a0<\/div><div><span class=\"fs11\"><a class=\"imCssLink\" href=\"http:\/\/www.us.es\/estudios\/master\/master_M154\/asignatura_51540012\" target=\"_blank\" rel=\"noopener\">Planificaci\u00f3n, Ejecuci\u00f3n e Informe de la Auditor\u00eda<\/a>, 8 ECTS<\/span><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-9a50489\" data-id=\"9a50489\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b9e80c6 elementor-widget elementor-widget-heading\" data-id=\"b9e80c6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">IV. M\u00d3DULO TRABAJO FIN DE MASTER Y PR\u00c1CTICAS (OBLIGATORIO)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64df6e8 elementor-widget elementor-widget-text-editor\" data-id=\"64df6e8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><span class=\"fs11\"><a class=\"imCssLink\" href=\"http:\/\/www.us.es\/estudios\/master\/master_M154\/asignatura_51540014\" target=\"_blank\" rel=\"noopener\">Trabajo fin de M\u00e1ster<\/a>, 12 ECTS<\/span><\/div><div>\u00a0<\/div><div><span class=\"fs11\"><a class=\"imCssLink\" href=\"http:\/\/www.us.es\/estudios\/master\/master_M154\/asignatura_51540013\" target=\"_blank\" rel=\"noopener\">Pr\u00e1cticas de empresa<\/a><\/span><span class=\"fs11\">, 18 ECTS<\/span><\/div><div>\u00a0<\/div><div><strong><span class=\"fs11\">Ser\u00e1 prioritario que todos los alumnos cursen sus pr\u00e1cticas en una firma de auditor\u00eda de reconocido prestigio<\/span><\/strong><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7476979 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7476979\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0f34b06\" data-id=\"0f34b06\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c21cbac elementor-align-center elementor-widget elementor-widget-button\" data-id=\"c21cbac\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/drive.google.com\/file\/d\/1HBDgS1hHyt9pfcLcpfP_Nj5iRc0BoFJo\/view?usp=sharing\" target=\"_blank\" rel=\"nofollow\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-file-pdf\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M369.9 97.9L286 14C277 5 264.8-.1 252.1-.1H48C21.5 0 0 21.5 0 48v416c0 26.5 21.5 48 48 48h288c26.5 0 48-21.5 48-48V131.9c0-12.7-5.1-25-14.1-34zM332.1 128H256V51.9l76.1 76.1zM48 464V48h160v104c0 13.3 10.7 24 24 24h104v288H48zm250.2-143.7c-12.2-12-47-8.7-64.4-6.5-17.2-10.5-28.7-25-36.8-46.3 3.9-16.1 10.1-40.6 5.4-56-4.2-26.2-37.8-23.6-42.6-5.9-4.4 16.1-.4 38.5 7 67.1-10 23.9-24.9 56-35.4 74.4-20 10.3-47 26.2-51 46.2-3.3 15.8 26 55.2 76.1-31.2 22.4-7.4 46.8-16.5 68.4-20.1 18.9 10.2 41 17 55.8 17 25.5 0 28-28.2 17.5-38.7zm-198.1 77.8c5.1-13.7 24.5-29.5 30.4-35-19 30.3-30.4 35.7-30.4 35zm81.6-190.6c7.4 0 6.7 32.1 1.8 40.8-4.4-13.9-4.3-40.8-1.8-40.8zm-24.4 136.6c9.7-16.9 18-37 24.7-54.7 8.3 15.1 18.9 27.2 30.1 35.5-20.8 4.3-38.9 13.1-54.8 19.2zm131.6-5s-5 6-37.3-7.8c35.1-2.6 40.9 5.4 37.3 7.8z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Gu\u00eda del M\u00e1ster del curso 2017-2018<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f282626 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f282626\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1e39f42\" data-id=\"1e39f42\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d1a4c27 elementor-widget elementor-widget-image\" data-id=\"d1a4c27\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"480\" src=\"https:\/\/departamento.us.es\/dcefus\/wp-content\/uploads\/2021\/04\/Distribucion-Temporal-1024x480.jpg\" class=\"attachment-large size-large wp-image-696\" alt=\"\" srcset=\"https:\/\/departamento.us.es\/dcefus\/wp-content\/uploads\/2021\/04\/Distribucion-Temporal-1024x480.jpg 1024w, https:\/\/departamento.us.es\/dcefus\/wp-content\/uploads\/2021\/04\/Distribucion-Temporal-300x141.jpg 300w, https:\/\/departamento.us.es\/dcefus\/wp-content\/uploads\/2021\/04\/Distribucion-Temporal-768x360.jpg 768w, https:\/\/departamento.us.es\/dcefus\/wp-content\/uploads\/2021\/04\/Distribucion-Temporal.jpg 1137w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>I. MODULO B\u00c1SICO (OBLIGATORIO) Marco Normativo del Plan General de Contabilidad\u00a07 ECTS\u00a0Introducci\u00f3n a la Consolidaci\u00f3n de Estados Financieros, 3 ECTS\u00a0<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"colormag_page_container_layout":"default_layout","colormag_page_sidebar_layout":"default_layout","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-671","post","type-post","status-publish","format-standard","hentry","category-macs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Plan de Estudios y Gu\u00eda - Departamento de Contabilidad y Econom\u00eda Financiera de La Universidad de Sevilla<\/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:\/\/departamento.us.es\/dcefus\/plan-de-estudios-y-guia\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Plan de Estudios y Gu\u00eda - Departamento de Contabilidad y Econom\u00eda Financiera de La Universidad de Sevilla\" \/>\n<meta property=\"og:description\" content=\"I. 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