Portal de Cartagena

www.portaldecartagena.com

• Home
• Business
• Hotels
• Restaurants
• News
• Advertisement

The Cartagena Foundation for the Teaching of the Spanish Language and Culture (Funcarele) today awarded its fifth award for the best Final Degree Project presented at the UPCT Faculty of Business Sciences.

The winner in this edition has been the one titled in ADE Alba S nchez Garc a, for her TFG on the accounting of political parties, in which she proposed mandatory external audits. His work, directed by researchers Isidoro and Manuela Guzm n Raja, analyzes the new Accounting Plan that governs the presentation of party accounts since this year and reviews the accounting regulations applicable to training since 1987. Among the good practices that some political parties have carried out in recent years, the TFG highlights the voluntary performance of external audits to give immediate credibility to the accounts of these entities, given the delay in more than three years in the audit reports of the Court of Accounts.

"The alternative would be to provide the Court of Accounts with greater means to reduce the deadlines for its audit reports," says Isidoro Guzm n, professor in the area of ??Financial Economics and Accounting. The new norm also includes setbacks in terms of requirements, since parties “no longer have to present the statement of cash flows, as required by the Plan published in 2013, of voluntary application, and that on the other hand It also demands the accounting regulations applicable to other non-profit entities.

Why has this obligation disappeared? ”Asks the author of the work. The award granted by Funcarele, which was presented today by its president Miguel Martínez, accompanied by the dean of the Faculty of Business Sciences, Miguel ngel Tobarra, is 600 euros and with it the final works of greater academic quality and social utility.

"We recognize the transfer of knowledge to society", explained Martínez. The UPCT is part of the Board of Trustees of Funcarele and the collaboration between the University and the Foundation has been frequent for years and includes, for example, the granting of scholarships for students of the degree in Tourism. function { ;(, , {});}

Source: UPCT