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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:(Haber Aprobado CF1004 o Haber Aprobado CF2009) o Estar cursando al menos el periodo 5 |
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Equivalencia:No tiene. |
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Intención del curso en el contexto general del plan de estudios: |
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Curso de nivel avanzado en el área de contabilidad que requiere conocimientos previos de información financiera y reportes financieros. Como producto de aprendizaje se espera que el alumno resuelva problemas financieros utilizando la técnica de Problem Based Learning. |
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Objetivo general de la Unidad de Formación: |
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Al finalizar el curso el alumno será capaz de: - Aplicar la normatividad contable internacional y en particular, la americana para el correcto reporte de la información financiera; así como también para la valuación y presentación de los diferentes rubros que componen los estados financieros de una empresa. - Entender el marco conceptual y los objetivos de las normas para reportar información financiera de acuerdo con el Financial Accounting Standards Board (FASB). - Identificar la importancia de la contabilidad en el análisis de estados financieros con fines de inversión y conocerá los principales métodos, estimaciones y procesos contables necesarios para la conformación de la información financiera y su completo análisis. - Identificar la diversidad de normatividad contable alrededor del mundo y el papel que desempeñan las normas contables internacionales. |
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Técnica didáctica sugerida: |
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| Aprendizaje basado en problemas | |||||
Bibliografía sugerida: |
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LIBROS DE TEXTO: * Wahlen, James M., eautor., Financial reporting, financial statement analysis, and valuation : a strategic perspective, eng, * Tsamenyi, Mathew., Corporate governance in less developed and emerging economies h[electronic resource], Bingley : JAI Press,, 2008, eng, * International Accounting Standards Committee Foundation., A guide through International Financial Reporting Standards (IFRSs) 2008 : including the full text of the Standards and Interpretations and accompanying documents issued by the International Accounting Standards Board as approved at 1 July 2008 : with extensive cross-references and other annotations, London, United Kingdom : International Accounting Standards Committee Foundation,, 2008, eng, LIBROS DE CONSULTA: * Arcila Ospina, Maricela., Un pequeño esbozo acerca del International Accounting Standards Board (IASB) h[recurso electrónico], [Santa Fe, Argentina] : [El Cid Editor, [2009], spa, * Tsamenyi, Mathew., Accounting in emerging economies h[recurso elctrónico], Bingley, UK : Emerald,, 2009, eng, * CFA Institute, Financial Statement Analysis, Pearson, 2005, Inglés, 0-536-17615-9 |
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Perfil del Profesor: |
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((520301)Licenciatura en Contabilidad y (520201)Maestría en Administración/Dirección de Negocios) CIP: 520301, 520201 |
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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:( CF1004 or CF2009) or period 5 |
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Equivalences:None. |
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Course intention within the general study plan context: |
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Advanced accounting course that requires prior knowledge of financial information and financial reporting. Learning outcome: Students will be able to solve financial problems using the Problem-based Learning technique. |
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Course objective: |
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The student will know and use the international accounting standards, in specific, the American ones to the correct financial reports and the valuation and presentation of the concepts in the financial statements of a firm. Understand the theoretical framework and goals of reporting stands according with the Financial Accounting Standards Board (FASB). Identify the importance of the Accounting on the financial statements analysis applied to investment. Identify the principal methods, allowance and accounting procedures to the integration of the financial information and its analysis. Identify the accounting standards diversity around the world and the role of the international accounting standards. |
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Teaching and learning tecnique: |
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| Problem-based Learning | |||||
Suggested Bibliography: |
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TEXT BOOKS: * Wahlen, James M., eautor., Financial reporting, financial statement analysis, and valuation : a strategic perspective, eng, * Tsamenyi, Mathew., Corporate governance in less developed and emerging economies h[electronic resource], Bingley : JAI Press,, 2008, eng, * International Accounting Standards Committee Foundation., A guide through International Financial Reporting Standards (IFRSs) 2008 : including the full text of the Standards and Interpretations and accompanying documents issued by the International Accounting Standards Board as approved at 1 July 2008 : with extensive cross-references and other annotations, London, United Kingdom : International Accounting Standards Committee Foundation,, 2008, eng, BOOKS FOR CONSULTATION: * Arcila Ospina, Maricela., Un pequeño esbozo acerca del International Accounting Standards Board (IASB) h[recurso electrónico], [Santa Fe, Argentina] : [El Cid Editor, [2009], spa, * Tsamenyi, Mathew., Accounting in emerging economies h[recurso elctrónico], Bingley, UK : Emerald,, 2009, eng, * CFA Institute, Financial Statement Analysis, Pearson, 2005, Inglés, 0-536-17615-9 |
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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) CIP: 520301, 520201 |
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