Provide essential knowledge regarding the functioning of organizations and establish the relevance of Accounting as a source of information and management tool. Establish the main documents that support this information. Explain the conceptual structure of SNC and provide basic knowledge regarding the science, concepts and accounting techniques. Allow students to familiarize themselves with current accounting procedures, according to their different stages, since the opening to the closure of accounts, with special emphasis, in this second part, on account movements and activity.