INDEX

DESCRIPTIVE LETTERS

ACCOUNTING
CYCLE I

BASIC ACCOUNTING

2009

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 BASIC ACCOUNTING
I. GENERAL DATA:
COURSE BASIC ACCOUNTING
CODE :
CYCLE I
DURATION 60
HOURS 3 HOURS
PREREQUISITE :

II. OBJETIVOS GENERALES:

Know and apply basic accounting in a theoretical and practical manner according to accounting principles.
the NICS and IFRS in the business field with a focus on global quality management in this world
competitive.

III. SUMMARY:
The Basic Accounting Subject is a theoretical-practical course where it is intended that the student of the
career to know and apply general knowledge and procedures.
At the end of the course, the student will understand and explain from the business constitution to the
formulation of the Financial Statements, Balance Sheet, and Profit and Loss Statement.
The learning units that the course comprises are oriented towards research as a tool, to
offer quality services.

IV. ACADEMIC PROGRAMMING:

CONTENT CONTENT CONTENT

WEEK
CONCEPTUAL PROCEDURAL ATTITUDINAL
-The Accounting history
concept objective and
importance.
Principles of accounting Upon having the concepts of the theory
Show interest in the
generally accepted. accounting and its doctrine seeks
class it punctual y
01 The accounting equation: Assets, information in the different
responsible, meets in
Passive and Equity; Debits and means like the internet.
group to discuss it.
News.
Books of contabilidad:
Classification y use according to
legal norms.
Structure of the accounting plan.
To know the importance of the
Accounting books The Accounting Plan is analyzed and
accounts and the record in the Books
02 Definition, objectives, the Accounting Books.
countable.
importance, legalization
foliation
Inventory and Balance Book The Book is analyzed of
Know the importance in the
Concept, importance Inventories and Balances as of
03 proceso contable del libro de
purpose, pagination and scoring. start of activities
Inventories and Balances.
business
Book of Inventories and Balances,
The analysis of the
development of practical cases. Know the basic accounts of
04 assets, liabilities and equity
assets, liabilities, and equity
with practical cases.

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 Comply with the regulations
Check and demonstrate the
QUALIFIED PRACTICE academic in placing a
05 knowledge acquired in the
test your knowledge
classes.
acquired.
The Double Entry, definition.
Know the basic rules to
Origin, characteristics, rules
differentiate the debtor y the importance of is valued
to know the debtor and the
06 creditor and balance of the value of
creditor of an accounting fact, the Double Entry.
later take it the
the accounts, with practical cases.
accounting record.
The book Diary, definition,
Evaluate the importance of
importance.
Learn how to record in the journal book so that the
-The Seat Accountant,
the book Diary the different companies can control,
07 characteristics, classification (of
accounting entries. know their operations and
Opening balance until
to avoid difficulties
closing seat
taxes.
Assess the importance of the
Management Accounts: from
accounts of income and expenses
Income and Expenses Know about the accounting plan the
08 employees in an activity
Entry by Nature, destination accounts of income and expenses.
business.
and Cost of Sale.
Evaluate the importance of the
Management Accounts:
Know the application of the accounts of expenses in
General expenses, services of
third parties, (affectionate and not affectionate to accounting entries according to the services personnel
09 accounting plan, to the principles, the independent y
tax retention
NIC and IFRS and tax regulations dependent in a
Loads del personal
of the area. company.
(Social Contributions)
Comply with the regulations
Check and prove your
academic in putting a
10 Midterm Exam knowledge acquired in the
test your knowledge
first unit
acquired.
Accounts of Management: To know the application of the
Evaluate the importance of the
Provisions del exercise, accounting entries according to the
provision accounts and
11 Depreciation: concept, classes, accounting plan, to the principles, the
depreciation.
depreciation, accounting IFRS and IAS standards, and tax regulations
of depreciation. of the scope.
Evaluate the importance of
Know how to register it,
Book Box concept Box Book for the
form summaries y the
importance classes company no facing
12 centralization of information
accounting centralization. internal difficulties and/or
in the book Diary.
externals.

Book Mayor: Definition, Assess the importance of

purpose, importance Know the characteristics and Ledger so that the
13
Folification, transfers of the importance of the Ledger. company no have
account values of the book internal difficulties and/or

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 journal to the ledger external.
Integral case study
developed in the Journal and Know the use of the different Values the importance of the
14
General Ledger. books timely. books in the integral case.

Comply with the regulations

Check your knowledge
QUALIFIED PRACTICE academic in putting a
15 acquired and developed in the
test your knowledge
classes.
acquired.
To know e to interpret the
-Balance checking, Spreadsheet Assess the importance in the
importance of the correct
Work, definition, importance preparation of the balance of
16 classification of accounts,
purpose structure and differentiate the
checking and the sheet of
to examine
opportunity for development. work.
structure of said reports.
Financial Statement: Balance
Know the structure y She values the importance of the
General, definition
final distribution of the balance preparation and preparation
17 importance structure y
presentation according to regulations
general, to interpret the final of the first state
Information obtained. basic finance.
CONASEV.
Income Statement, Understand the integral distribution Evaluates the importance of the
definición, importancia, clases y de las cargas, gastos e ingresos, preparación y elaboración
18
structure according to Regulation result, to interpret the final of the second state
CONASEV. information obtained. basic finance.
Comply with the regulations
Check and demonstrate your
academic in putting a
19 Final Exam knowledge acquired in the
test your knowledge
second unit.
acquired.
20 Substitute Exam

V. SOURCES OF INFORMATION:
-CALDERON MOQUILLAZA, JOSE BASIC GENERAL ACCOUNTING I
GIRALDO JARA, DEMETRIO Basic Accounting
-ZEBALLOS CEVALLOS E. General Accounting
SANCHEZ NAVARRO F. General Accounting and Business Finance
FINNEY HARRY 'General Accounting'
SALVADOR CLAUDIO, EUGENIO Elements of Accounting
- C.P.C Carlos Reategui, C.P.C Armando Villacorta REVISED GENERAL ACCOUNTING PLAN.
Magister C.P.C Demetrio Giraldo Jara REVISED GENERAL ACCOUNTING PLAN.
-C.P.C Panez Meza REVISED GENERAL ACCOUNTING PLAN.
C.P.C Ferrer Quea REVISED GENERAL ACCOUNTING PLAN.

VI. INFRASTRUCTURE AND TEACHING MATERIAL:

Classroom.
Student's separate, books and questionnaires.

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 Multimedia Projector
Blackboard, markers, eraser, ruler, etc.

VII. EVALUATION CRITERIA:

Evaluations Units
Average Practices UF1
PUF1 = (PPUF1 + EP) / 2
Midterm Exam
Average Practices UF2
Final Project PUF2 = (PPUF2 + TF + EF) / 3
Final Exam
Final Average (PUF1 + PUF2) / 2

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