This subject is highly abstract and requires an introductory knowledge of Accounting, as well as basic knowledge of financial mathematics. The main objective of this course is to deepen the knowledge of the PGC, in aspects such as: tangible fixed assets, real estate investments and intangible fixed assets, financial assets and liabilities, provisions, calculation and accounting of the Company tax and preparation of the annual accounts. It goes deeper into each of the sections of the syllabus with practical cases that make the theoretical concepts understandable.