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Financial Accounting as an Accounting area occupies a very important place within public or private organizations, it is the soul of the organization in terms of financial information. The accountant performs all kinds of functions typical of the acts of the profession, but also advises mainly in small companies in tax, labor, commercial matters, etc. Hence, it is important that the Financial Accountant broaden his knowledge, firstly, those of the activities carried out within the organization and secondly, but not least, for advisory purposes, deepen the aspects that It includes the legal hierarchy and other sources of law in labor matters and their differentiation in the application of labor rights in the public and private sectors.