SUBJECT NAME

ADMINISTRATIVE AND ACCOUNTING SYSTEMS AND PROCEDURES

SCHOOL: Administration Department: Administration
CODE PREREQUISITE(S) CREDITS SEMESTER
092-4183 None 03 VIII
WEEKLY HOURS TOTAL HOURS SEMESTER VALIDITY
04 64 II-2004
THEORETICAL HOURS PRACTICAL HOURS PREPARED BY:
02 02 Anzoátegui, Sucre, Monagas, and Nueva Esparta

SYNTHESIS OF PRIOR KNOWLEDGE

Administrative Process - General Accounting - Legal Foundations that govern the

Business Activities - Legal Foundations Governing the Actions of Professionals
from Public Accounting and Administration - Accounting Process - Cost Accounting -
Statistics.

GENERAL OBJECTIVE
Produce solutions to business problems related to Systems and
Procedures.

SYNOPSIS OF CONTENT

1. The Business Organization and the Systems.

2. Administrative Systems.
3. Accounting Systems.
4. Internal Control Systems.
5. Analysis and Design of Systems and Procedures.
6. Flow Charts.
7. Construction of Coding Systems.
8. Design and Control of Shapes.
9. Preparation of Manuals.

BIBLIOGRAPHY
- BOCCINO, Willians. Sistemas de Información para la Administración. Segunda Edición.
Trillas Publishing. Mexico 1988.
2000 Legis Lec Publishers, C.A. Practical Manual for Managing Small and Medium Enterprises
Company. Caracas 2000.
- CATACORA, Fernando. Sistemas y Procedimientos Contables. Editorial Mac Graw Hill.
Venezuela 1996.
GARCÍA DE LA BORBOLLA, Manuel. Internal Control Guide and Object of each
Control. Mexico. Editorial Trillas.
- GÓMEZ, Guillermo. Sistemas Administrativos. Análisis y Diseño. Editorial Mac Graw
Hill. Mexico 1997.
- LAZZARO, Víctor. Sistemas y Procedimientos. Editorial Diana Técnico. México 1991.
 TOPIC 1
THE BUSINESS ORGANIZATION AND SYSTEMS HORAS: 6

SPECIFIC OBJECTIVES 1
At the end of this topic, the student will be able to:
1. Identify the general characteristics of systems.
2. Identify the fundamental postulates of the General Theory of Systems.
3. Demonstrate through practical cases the applicability of the General Systems Theory in the
administrative area.
4. Demonstrate the applicability of the Systems Approach to improve the effectiveness and efficiency of
administrative area.
5. Identify the general characteristics of Systems and Procedures.

CONTENT 1

1.1. General Characteristics of Systems.

1.1.01. Concept.
1.1.02. Location and Delimitation.
1.1.03. Classification.
1.1.04. Hierarchization.
1.2. General Theory of Systems.
1.2.01. With Historical Text.
1.2.02. Concepts.
1.2.03. Laws and Principles.
[Link]. Principle of Equifinality.
[Link]. Principle of Homeostasis.
[Link]. Law of Variety Requirement.
[Link]. Principle of Entropy.
[Link]. Theory of Recursion.
1.2.04. Systems Approach.
1.3. Systems and Procedures.
1.3.01. Concept.
1.3.02. Objectives.
1.3.03. Classification.
1.3.04. Activities.
1.4. The Department of Systems and Procedures.

METHODOLOGICAL STRATEGIES 1

Theoretical exposition by the professor

2. Whirlwinds of ideas
3. Solution of practical cases by the teacher
4. Solution of practical cases by the students
 5. Design of practical cases by the students
6. Use of overhead projector, blackboard, and markers

EVALUATION STRATEGIES 1

Partial exam
Participation in classes
BIBLIOGRAPHY 1

BOCCINO, Willians. Information Systems for Management. Second Edition.

Trillas Editorial. Mexico 1988.
CATACORA, [Link] y Procedimientos Contables. Editorial Mac Graw Hill.
Venezuela 1996.
GÓMEZ, [Link] Administrativos. Análisis y Diseño. Editorial Mac Graw Hill.
Mexico1997.

THEME 2
ADMINISTRATIVE SYSTEMS HORAS: 6

SPECIFIC OBJECTIVES 2

At the end of this topic, the student will be able to:

2.1 Define the concept of Administrative Systems

2.2 Describe the fundamental elements of Administrative Systems such as structure.
organizational, resources, policies, functions, etc.
2.3 Define the concept of Administrative Information Systems.
2.4 Describe the fundamental elements of Administrative Information Systems.
2.5 Explain the general characteristics of the main Administrative Systems present in a
business organization such as:
2.5.01 Payroll System
2.5.02 Credit and Collection System
2.5.03 Sales System
2.5.04 Cash Register System
2.5.05 Purchasing System
2.5.06 Inventory System

CONTENT 2

2.1 General Characteristics of Administrative Systems.

2.1.01. Concept.
2.1.02. Elements of Administrative Systems.
[Link]. Organizational Structure.
[Link]. Material and Technological Resources.
[Link]. Policies.
[Link] Functions.
2.2. Characteristics of Management Information Systems.
2.2.01. Concept.
2.2.02. Elementos Fundamentales de los Sistemas de Información Administrativos.
2.3. General Characteristics of the Payroll System.
2.3.01. Objectives.
2.3.02. Organizational Structure.
2.3.03. Requirements.
[Link]. Input elements: Attendance controls, legal controls, hiring
collective and employer controls.
[Link]. Output elements: Payroll proper, payroll payment vouchers,
additional listings, individual worker record.
2.4. General Characteristics of the Credit and Collections System.
2.4.01. Functions.
2.4.02. Policies.
2.4.03. Structure.
[Link]. Opening of Credit.
[Link]. Formalization of Credit.
[Link]. Registration and Control of Accounts Receivable.
[Link]. Collections.
[Link]. Preparation of the Aging Analysis of Balances.
[Link]. Recovery of Doubtful Accounts.
[Link]. Cancellation for Uncollectibles.
2.5 General Characteristics of the Sales System.
2.5.01. Functions.
2.5.02. Policies.
2.5.03. Hierarchical Location.
2.5.04. Procedures.
[Link].Sales.
[Link]. Billing.
[Link]. Distribution.
2.6. General Characteristics of the Cash System.
2.6.01. Funciones.
2.6.02. Policies.
2.6.03. Hierarchical Location.
2.6.04. Procedures.
[Link]. Cash Inflow.
[Link]. Preparation and Delivery of Checks.
[Link]. Registration in Auxiliary Books and Preparation of Bank Availability.
[Link]. Management and Custody of Petty Cash.
[Link]. Preparation of Bank Reconciliation.
2.7. General Characteristics of the Purchasing System.
2.7.01 Functions.
2.7.02. Hierarchical Location.
2.7.03. Procedures.
2.8. General Characteristics of the Inventory System.
2.8.01. Functions.
2.8.02. Policies.
2.8.03. Hierarchical Location.
2.8.04. Procedures.

METHODOLOGICAL STRATEGIES 2

1. Theoretical exposition by the professor.

2. Whirlwinds of ideas.
3. Solution of practicals by the teacher.
4. Solution of practical cases by the student.
5. Practical case design by the student.
6. Use of overhead projector, board, and markers.

EVALUATION STRATEGIES 2

Examen parcial
Participation in classes

BIBLIOGRAPHY 2

Legis Lec Editores, C.A. Manual. Practical Guide for Managing Small and Medium Enterprises.
Caracas. 2000.

TOPIC 3
ACCOUNTING SYSTEMS HORAS: 6

SPECIFIC OBJECTIVES 3

At the end of this topic, the student will be able to:

3.1 Define the concept of Accounting Systems

3.2 Describe the legal foundations of accounting systems
3.3 Explain the basic aspects to consider in the design of accounting systems.
3.4 Describe the fundamental elements of Accounting Systems
3.5 Define the concept of Accounting Process
3.6 Describe the phases of the Accounting Process
3.7 Describe the different types of Accounting Processes
3.8 Describe the characteristics of the Electronic Data Process
3.9 Describe the documents that constitute the basic input of an Accounting Department
as well as its products
 CONTENT 3

3.1. Concepts of Accounting System.

3.2. Legal Foundations.
3.3. Justificación.
3.4. Basic Aspects for Designing an Accounting System: Company Activity.
3.4.01. Regulations.
[Link] of Information.
3.4.03. Types of Operations.
3.4.04. Information Needs.
3.5. Fundamental Elements of Accounting Systems.
3.5.01. Accounting Standards and Principles.
3.5.02. Natural and Technological Resources.
3.5.03. Human Resources.
3.5.04. Organizational Structure.
3.5.05. Account Structure.
3.5.06. The Accounting Manual.
3.6. The Accounting Process.
3.6.01. Concept.
3.6.02. Stages.
[Link]. Collection.
[Link]. Classification.
[Link]. Registro.
[Link]. Summary.
[Link]. Analysis.
3.6.03. Types of Accounting Processes.
[Link]. From a Single Diary to Two Columns.
[Link]. From the Ledger.
[Link]. From Columnar Diary.
[Link]. From Auxiliary Diaries.
[Link]. Movement Sheets.
[Link]. Of Voucher Sheets.
[Link]. Of Automated Records or Electronic Data Processing.
3.7. Inputs or Basic Documents and Products of a Department.

METHODOLOGICAL STRATEGIES 3

Theoretical exposition by the professor

2. Whirlwinds of ideas
3. Presentation of Accounting System models by the professor
4. Presentation of Accounting System models by the students
5. Use of overhead projector, whiteboard, and markers

EVALUATION STRATEGIES 3

Evaluation of the Accounting Systems models presented by the students

Partial exam
Participation in classes
 BIBLIOGRAPHY 3

BOCCINO, Willians. Sistemas de Información para la Administración. Segunda Edición. Editorial

Trillas. Mexico 1988.
2000 Legis Lec Editores, C.A. Practical Manual for Managing Small and Medium Enterprises.
Caracas 2000.
CATACORA, Fernando. Sistemas y Procedimientos Contables. Editorial Mac Graw [Link]
1996.
GÓMEZ, Guillermo. Sistemas Administrativos. Análisis y Diseño. Editorial Mac Graw Hill. México
1997.
LAZZARO, Víctor. Sistemas y Procedimientos. Editorial Diana Técnico. México 1991.

THEME 4

INTERNAL CONTROL SYSTEMS HORAS: 6

SPECIFIC OBJECTIVES 4

4.1 Define the concept of Control

4.2 Describe the basic types of Control
4.3 Describe the Control Process
4.4 Define the concept of Internal Control
4.5 Define the fundamental characteristics of the Internal Control System
4.6 Describe the main restrictions of the Internal Control System
4.7 Describe the importance of Internal Audit regarding the Internal Control System
4.8 Describe the Importance of Internal Control.

CONTENT 4

4.1. Concept.
4.2. Types.
4.3. The Control Process.
4.4. The Internal Control System.
4.4.01. Concept.
4.4.02. Importance.
4.4.03. General and Specific Objectives
4.4.04. Types of Internal Control Systems (Administrative and Accounting).
4.4.05. Elements of the Internal Control System.
[Link]. General: Organizational Structure, Management of Accounting Functions,
Asset Protection and Internal Audit.
[Link]. Specific: Identification of the Operating Cycles, Identification of the
Specific Objectives of Internal Control, Identification of the Necessary Procedures for
achieve the Specific Objectives of Internal Control.
4.4.06. Requirements of an Internal Control System.
4.4.07. Mechanisms of an Internal Control System.
4.4.08. Design of an Internal Control System.
[Link]. Control Environment.
[Link]. Risk Assessment.
[Link]. Control Activities.
4.5. Restrictions of the Internal Control System.
4.6. Importance of Internal Audit.
4.7. Role of the Internal Control.

METHODOLOGICAL STRATEGIES 4

1. Theoretical Presentation by the professor

2. Whirlwinds of ideas
3. Presentation of Internal Control System models by the teacher
4. Presentation of Internal Control System models by the students
5. Use of overhead projector, whiteboard, and markers

DEVALUATION STRATEGIES 4

Evaluation of the Internal Control System models presented by the students

Midterm exam
Participation in classes

BIBLIOGRAPHY 4

CATACORA, Fernando. Sistemas y Procedimientos Contables. Editorial Mac Graw [Link]

1996.
COMMITTEE OF SPONSORING ORGANIZATIONS OF THE TREADWAY COMMISSION (COSO).
Internal Control. Integrated Conceptual Structure. 1992.

TOPIC 5
ANALYSIS AND DESIGN OF SYSTEMS AND PROCEDURES HORAS: 6

SPECIFIC OBJECTIVES 5

5.1 Define the concept of Systems Analysis

5.2 Describe the various phases that make up the Systems Analysis Process and
Procedures.
 CONTENT No. 5.

5.1 Concept.
5.2. Phases of the Systems and Procedures Analysis Process.
5.2.01. Study Planning.
[Link]. Request.
[Link]. Asignación del Proyecto.
[Link]. Project Planning.
[Link]. Preliminary Study.
[Link]. Redefinition of the Project.
5.2.02. Analysis of the Current Situation.
[Link]. Collection of information.
[Link]. Data Registration.
[Link]. Analysis of the Current Situation.
5.2.03. Design and Presentation to Management.
[Link]. Design.
[Link]. Presentation to Management.
[Link]. Approval of the Project.
5.2.04. Construction, Installation, and Monitoring of the New System.
[Link]. Construction.
[Link]. Installation.
[Link]. Execution.
[Link]. Monitoring of the New System.

METHODOLOGICAL STRATEGIES 5

1. Theoretical exposition by the professor

2. Whirlwinds of ideas
3. Use of projector, whiteboard, markers

ESTRATEGIAS DE EVALUACIÓN 5

Partial exam
Class participation

BIBLIOGRAPHY 5

GÓMEZ, Guillermo. Sistemas Administrativos. Análisis y Diseño. Editorial Mac Graw Hill. México
1997.
LAZZARO, Víctor. Sistemas y Procedimientos. Editorial Diana Técnico. México 1991.
 TOPIC 6
FLOW CHARTS HORAS: 8

SPECIFIC OBJECTIVES 6

6.1 Define the concept of Procedure

6.2 Describe the characteristics of the Procedures
6.3 Define the concept of Flowcharts
6.4 Describe the characteristics of Flow Charts
6.5 Given the sequential instructions of a procedure, create the corresponding diagram.
according to the corresponding regulations.

CONTENT 6

6.1. Concept of Procedure.

6.1.01. Classification of Procedures.
6.1.02. Procedures affecting the Financial Statements.
6.1.03. Procedures that Do Not Affect the Financial Statements.
6.1.04. Requirement of the Procedures.
6.1.05. Descriptive Forms of Procedures.
6.1.06. Methodology for Describing a Procedure.
6.2. General Characteristics of Flowcharts.
6.2.01. Concept.
6.2.02. Types.
6.2.03. Symbolism.
6.2.04. Standards for the Presentation of Flowcharts.
6.2.05. Methodology for Creating Flowcharts.
6.2.06. Practical Cases.

METHODOLOGICAL STRATEGIES 6

1. Theoretical presentation by the professor

2. Whirlwinds of ideas
3. Preparation of Procedure Charts by the teacher
4. Creation of Procedure Graphs by the student
5. Use of overhead projector, board, and markers

EVALUATION STRATEGIES 6

Partial exam
Participation in classes
Preparation of Procedure Graphs provided by the teacher

BIBLIOGRAPHY 6

GÓMEZ, Guillermo. Sistemas Administrativos. Análisis y Diseño. Editorial Mac Graw Hill. México
1997.
 TOPIC 7
CONSTRUCTION OF CODING SYSTEMS HORAS: 6

SPECIFIC OBJECTIVES 7

7.1 Define the concept of Code

7.2 Describe the general characteristics of Codes
7.3 Define the concept of Coding Systems
7.4 Describe the fundamental characteristics of Coding Systems
7.5 Apply the corresponding methodology in the construction of an Account Code for a type
determined by the company.

CONTENT 7

7.1. Concept of Code.

7.2. Objetivos.
7.3. Concept of Coding Systems.
7.3.01. Concept.
7.3.02. Characteristics.
7.3.03. Symbolism.
7.3.04. Coding Methods.
[Link]. Sequential or Order.
[Link]. Mnemonic.
[Link]. By Groups.
[Link]. From Blocks.
[Link]. From Bars.
7.4. Coding Systems.
7.4.01. Purposes.
7.4.02. Development.
[Link] Classification of accounts.
[Link] Identification of Levels and Sub-levels or Hierarchization.
[Link] Definition of the Accounting Code Format.
[Link] Description, Name or Title of the Accounts.
[Link] Documentation of an Account Code.

METHODOLOGICAL STRATEGIES 7

Theoretical Exhibition by the professor

2. Torbellinos de ideas
3. Construction of a Chart of Accounts for a specific type of company
4. Construction of a Chart of Accounts for a specific type of company
5. Use of projector, whiteboard, and markers
 EVALUATION STRATEGIES 7

Partial exam
Student participation in the Construction of Chart of Accounts for a type of company
proposal by the professor.

BIBLIOGRAPHY 7

CATACORA, Fernando. Sistemas y Procedimientos Contables. Editorial Mac Graw [Link]

1996.

THEME 8
DESIGN AND CONTROL OF SHAPES HORAS: 6

SPECIFIC OBJECTIVES 8

8.1 Define the concept of Form

8.2 Describe the Techniques for Shape Design
8.3 Describe the Technical Specifications for Typography
8.4 Describe the Form Control System
8.5 Describe the Legal Aspects of the Forms in Venezuela

CONTENT 8

8.1. Concept of Form.

8.2. Objectives.
8.3. Classification.
8.4. General Schemes of Forms.
8.5. Techniques for Shape Design.
8.5.01. Determination of the Type of Information that Must be Processed through the Form.
8.5.02. Data Audit.
8.5.03. Data Classification.
8.5.04. Data Input Selection.
8.5.05. Determination of the Necessary Space to Complete Each of the Data.
8.5.06. Classification of Data according to the Space Required by each one.
8.5.07. Presentation.
[Link].Vocabulary.
[Link]. Type of Letters.
[Link]. Paper Size.
[Link]. Number of Copies.
[Link]. Type of Paper.
[Link]. Reproduction Method.
[Link]. Type of Reproduction.
[Link]. Striped.
[Link]. Arrangement of the Forms.
[Link]. Instructions.
8.6. Technical Specifications for Typography.
8.7. Form Control.
8.8. Legal Aspects of Forms in Venezuela.

METHODOLOGICAL STRATEGIES 8

1. Theoretical presentation by the professor

2. Design of Shapes by the teacher
3. Design of Shapes by the students from a model delivered by the teacher

EVALUATION STRATEGIES 8

Partial exam
Participation of students in the design of forms according to proposed models by the
professor

BIBLIOGRAPHY 8

BOCCINO, Willians. Sistemas de Información para la Administración. Segunda Edición. Editorial

Trillas. Mexico 1988.
2000 Legis Lec Editores, C.A. Practical Manual for Managing Small and Medium Enterprises.
Caracas 2000.
LAZZARO, Víctor. Sistemas y Procedimientos. Editorial Diana Técnico. México 1991.

TOPIC 9
Preparation of manuals HORAS: 6

SPECIFIC OBJECTIVES 9

At the end of this topic, the student will be able

9.1 Define the concept of Manual

9.2 Describe the Advantages and Limitations of Manuals
9.3 Describe the Requirements for the Manuals
9.4 Describe the characteristics of the Manuals
9.5 Describe the various types of Manual
9.6 Prepare a Manual according to the professor's requirements
 CONTENT 9

9.1. Concept of Manuals.

9.2. Objectives.
[Link] and Limitations of Manuals.
9.4. Requirements for the Manuals.
9.4.01. Layout.
9.4.02. Writing.
9.4.03. Use.
9.4.04. Flexibility.
Constant Renewal.
9.4.06. Instruction.
9.5. Presentation of the Manuals.
9.5.01. Binding.
9.5.02. Format.
9.5.03. Content.
[Link]. Cover.
[Link].Index.
[Link]. Introduction.
[Link]. Objectives.
[Link]. Instructions for the use of the Manual.
[Link]. Regulation.
[Link]. Bodies.
[Link]. Appendix.
[Link]. Glossary.
[Link]. Analytical Index.
9.6. Types of Manuals.
9.6.01. By Area of Activity.
9.6.02. For its Content.
[Link]. Organization Manual.
[Link]. Manual of Procedures.
[Link]. Policy Manual.
[Link]. Personnel Manual.
[Link]. Manual of Multiple Uses.
9.7. Preparation of a Manual.

METHODOLOGICAL STRATEGIES 9

1. Theoretical exposition by the teacher

2. Design of a Manual by the Teacher
3. Design of a Manual by the students based on suggestions from the teacher

EVALUATION STRATEGIES 9

Partial exam
Student participation in the design of a Manual at the suggestion of the teacher
 BIBLIOGRAPHY 9

GÓMEZ, Guillermo. Sistemas Administrativos. Análisis y Diseño. Editorial Mac Graw Hill. México
1997.
LAZZARO, Víctor. Sistemas y Procedimientos. Editorial Diana Técnico. México 1991.