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Disciplina asociada:Contabilidad Financiera y Administrativa |
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Escuela:
Negocios
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Departamento Académico:
Contabilidad y Finanzas
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Programas académicos: |
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Requisitos:No tiene. |
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Equivalencia:CF1007 |
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Intención del curso en el contexto general del plan de estudios: |
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Es un curso de nivel básico que tiene la intención de que los estudiantes entiendan los estados financieros de empresas de diferentes tipos. En este curso se desarrollará la capacidad de definir y estimar los diversos tipos de costos existentes en el área operativa de una organización y aplicar las diferentes técnicas del costeo en ambientes de manufactura y de servicio. Como resultado de aprendizaje, el alumno conocerá e identificará los estados financieros básicos de las empresas, además comprenderá el proceso contable y utilizará la información de costos para incrementar la competitividad. |
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Objetivo general de la Unidad de Formación: |
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Al terminar el curso el alumno será capaz de: - Comprender los conceptos básicos de la contabilidad financiera y los fundamentos del análisis e interpretación de estados financieros para apoyar la toma de decisiones. - Entender, analizar, utilizar y relacionar los sistemas de costos con los nuevos desarrollos de operaciones y procesos en el área de manufactura. |
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Técnica didáctica sugerida: |
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| Aprendizaje basado en problemas | |||||
Bibliografía sugerida: |
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LIBROS DE TEXTO: * Reeve, James M., Warren, Carl S., Principles of financial and managerial accounting, 10th ed., Mason, Ohio ; México : South-Western Cengage Learning, c2009, , 0324664761, 9780324664768 LIBROS DE CONSULTA: * Horngren, Charles T., d1926- eauthor., Cost accounting : ba managerial emphasis, eng, * Warren, Carl S., Corporate financial accounting, 9th ed., Mason, OH : Thomson/South-Western, c2007, , 0324381921 (ru´stica), 9780324381924 (ru´stica) |
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Perfil del Profesor: |
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((520301)Licenciatura en Contabilidad y (520201)Maestría en Administración/Dirección de Negocios) ; (520301)Maestría en Contabilidad ; (520801)Maestría en Finanzas ; (520301)Doctorado en Contabilidad ; (520801)Doctorado en Finanzas CIP: 520301, 520201, 520801 |
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Discipline:Financial and Administrative Accounting |
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School:
Business
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Academic Department:
Accounting and Finance
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Programs: |
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Prerequisites:None. |
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Equivalences:CF1007 |
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Course intention within the general study plan context: |
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This is a basic course intended to teach students to understand the financial statements for different types of enterprises. In this course students will develop the ability to define and assess the different types of costs that exist in the operational area of an organization and apply diverse costing techniques to manufacturing and service environments. As a learning outcome students are expected to be able to identify the basic financial statements of companies as well as understand the accounting process and use the costing information to increase competitiveness. |
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Course objective: |
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| The student must be able to understand the basics concepts of financial accounting and the fundamentals of analysis of financial statements in order to support decision making; and understand, analyze, use and relate cost accounting information to new developments in processes and operations in the manufacturing area. | |||||
Teaching and learning tecniques: |
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| Problem-based Learning | |||||
Suggested Bibliography: |
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TEXT BOOKS: * Reeve, James M., Warren, Carl S., Principles of financial and managerial accounting, 10th ed., Mason, Ohio ; México : South-Western Cengage Learning, c2009, , 0324664761, 9780324664768 BOOKS FOR CONSULTATION: * Horngren, Charles T., d1926- eauthor., Cost accounting : ba managerial emphasis, eng, * Warren, Carl S., Corporate financial accounting, 9th ed., Mason, OH : Thomson/South-Western, c2007, , 0324381921 (ru´stica), 9780324381924 (ru´stica) |
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Academic credentials required to teach the course: |
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((520301)Bachelor in Accountancy and (520201)Master Degree in Business Administration/Management) and (520301)Master Degree in Accountancy and (520801)Master Degree in Finances and (520301)Doctoral Degree in Accountancy and (520801)Doctoral Degree in Finances CIP: 520301, 520201, 520801 |
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