MARIANO GÁLVEZ UNIVERSITY

MAGÁLVEZ UNIVERSITY
Faculty of Engineering in Systems
Information and Computer Sciences.

Teaching Guide: Accounting I

GENERAL DATA
Prerequisite(s): None
Código del Curso:003
Nombre del Curso:Contabilidad I

INTRODUCTION:
The accounting course is part of the curriculum of the programs in the Faculty of
Information Systems Engineering, considering that nowadays companies
they have Accounting Information Systems through the use of computers,
and that technology increasingly has significant advancements, which makes that the
both public and private institutions change their organizational structures;
As a consequence of this, it is necessary for the students of the Faculty to possess
a solid accounting foundation that allows and facilitates knowledge related to
the elements of the administrative process and knowledge in accounting matters to
effects of having a broad criterion for decision-making.

The objective of Accounting I is to promote a broad criterion in students.

in the accounting field focused on decision-making within any
institution combined with the knowledge of their expertise.

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FOUNDATION OR EDUCATIONAL INTENTION
Convey that the knowledge of every decision in commercial activity and
professional involves accounting, financial, and administrative movements, for that reason
what is essential for every Systems Engineering student who is starting their
professional career in researching, analyzing, and developing concepts and
procedures of Accounting.

MACRO COMPETENCE
Equip the student with basic knowledge in accounting, thus
as of knowledge in the generally accepted accounting principles,
develop the accounting cycle

Facilitate to the student the knowledge that allows them to know, develop,
interpret and implement the accounting systems that serve companies for the
control of your operations.

Syllabus
Module I - General Aspects of Accounting
Week 1 and 2 - Introduction to the Accounting System.
Week 3 and 4 – The accounting cycle.
Week 5 - The process of recording accounting transactions.
Week 6 - First Partial Evaluation
Module II - Worksheet
Week 7 - Account Classification
Weeks 8 and 9 – Adjustments and reclassifications
Weeks 10 and 11 - Workbook exercises.
Week 12 – Second Partial Evaluation
Module III - Preparation of Financial Statements
Weeks 13 and 14 - Preparation of Financial Statements Income Statement.
Weeks 15 and 16 - Balance Sheet.
Week 17 - Notes to the Financial Statements; Closing and reopening of
operations.
Week 18 - Final Evaluation

METHODOLOGY
Master classes through directed presentations
Practical activities.
Support videos for learning.
Resolution of doubts.
Presentations with computer tools
Use of the University platform
Use of collaboration platforms for remote support.

EVALUATION
Partial Assessment 1: 10 points
Partial Assessment 2: 20 points

2
 Activities: 20 points
Final project: 15 points
Final Evaluation: 35 points
Assistance: minimum 80%

SUMMARY OF ACTIVITIES (35 POINTS)

Activities Amount Unitary scoring Total score Week

Tasks module 1 4 1 4 Weeks 1 to 5.
Short Assessment 1 1 3 3 Short I – week 3.
Module 1 tasks 4 1 4 Weeks 7 to 11.
Short assessment 1 1 3 3 Short II – week 9.
Module 1 tasks 3 1 3 Weeks 13 to 16.
Short Assessment 1 1 3 3 Short II - week 15.
Final project 1 15 15 Weeks 13 to 18
Accumulated zone 35 points.

BIBLIOGRAPHY

1. Guajardo, Gerardo. (2001). Contabilidad: Un enfoque para usuarios (3ra. Ed.). México, D.F.: McGraw-Hill.
2. Robinson, Harrison. (2010). Accounting (3rd Ed.). Mexico City: Editorial Prentice Hall Hispanoamericana, S.A.
3. Estrada Castllo, Donaldo. (2014). General Accounting (3rd Ed.). Guatemala, C.A.: University Press
4. International Financial Reporting Standards IFRS (Generally Accepted Accounting Principles)

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CONTENT DOSAGE

Indicators of Activities Resources to use Learning path

Week Themes/Contents achievement suggested

1 UNIT 1: INTRODUCTION TO At the end of the unit, Master class Presentations in Introduction to accounting
ACCOUNTING SYSTEM the student will be dynamic. Available PowerPoint and businesses
(From 2021) in the capacity of on the Blackboard portal
1. Accounting and its environment identify the classes htps://[Link]/wa
de contabilidad, para watch?v=buiMW9XGGEU&t=25s
environment. who is preparing the Task No 1
accounting information Reading Material Structure of the Standards
the rules and aspects 2 points Financial Information NIF
legal that must
2. Characteristics of information Participation in Forum htps://[Link]/wa
gather the preparation
accountable. and presentation of the tch?v=DBfDVRnxPXg
2 points
accounting information

3. Accounting Classes.

4. Financial Accounting and

Administration.

5. Principles of Accounting
Generally Accepted and Aspects
Legal.

2 UNIT 2: At the end of the unit, Master class Presentations in The Accounting Cycle
the student will be dynamic. Available PowerPoint
(From 2021) THE ACCOUNTING CYCLE in the capacity of on the Blackboard portal htps://[Link]/wa
identify, classify and tch?v=5lsahBEe_IA
Definition of Accounting Equation. register the accounts and
basic groupings Group work for The Accounting Process
of the equation The solution to exercises Reading Material
accountable. en clase. htps://[Link]/wa
2. Basic Groups of the tch?v=DARTTNXdAyA
Accounting.

4
 Task No 2

3. Practical Exercises on Equation 1 point

Accountant.

UNIT 3: At the end of the unit, Master class Presentations in

the student will be dynamic. Available PowerPoint
THE REGISTRATION PROCESS OF THE
in the capacity of on the Blackboard portal
ACCOUNTING OPERATIONS identify the theory Task No.3
of the charge and the credit, The Double Deal
1. Theory of Debit and Credit. classify and register 3 point
the accounting accounts Reading Material ht[Link]
in the books of Group work for tch?v=nilGlPwTx30
accounting. the solution of exercises
2. Real and Nominal Accounts. in class.
4

(From 2021)
3. Catálogo y Nomenclatura de
Accounts.
Task No 4

3 points
4. Journaling and Memorization.

5. Accounting Books.

The student Not allowed

3 demonstrates that it has device inquiries
FIRST PARTIAL EVALUATION comprendido y electronics
(from to 2021) assimilated it notebooks, notes or
learned in class books

5 UNIDAD 4: At the end of the unit, Master class Presentations in How to create a System
the student will be dynamic. Available PowerPoint Accountant in Excel
WORKSHEET in the capacity of on the Blackboard portal
identify the classes htps://[Link]/wa
Adjustments and Reclassifications. of adjustment and tch?v=HULjQtE9oSg
reclassifications for Group work for
the preparation of the la solución de ejercicios Material de Lectura
accounting information in class.
2. Adjusted Balance Sheet.
Task No. 5

5
 3. Classification of Real Accounts
and Nominal.
3 points

4. Exercises from the Worksheet.

The student Not allowed

SECOND demonstrates that it has device inquiries
6 understood and electronics,
PARTIAL EVALUATION assimilated it notebooks, notes nor
learned in class books

At the end of the unit, Presentations in What are the States

the student will be Available PowerPoint Financial
en capacidad de on the Blackboard portal
Master class
prepare and present htps://[Link]/wa
UNIT 5: dynamic.
the information tch?v=rs0rOzR-lxQ
Preparation of statements accountable through Task No. 6
of states Reading Material
BASIC FINANCIALS
financial, perform the 1 point
closure and reopening The Balance Sheet
1. Income Statement.
accounting. Task No 7
htps://[Link]/wa
tch?v=iSNMvzR8-8U&t=2s
2 points
2. Balance Sheet.
7
The Income Statement
3. Statement of Cash Flows.
ht[Link]
tch?v=yKXwLn3LZuM
Task No. 8
4. Clarifying Notes - Integrations.
3 points
The Statement of Cash Flow

5. Closure and reopening of operations.

6
 The student Not allowed
shows that it has device inquiries
8 FINAL EVALUATION understood and electronic
assimilated it notebooks, notes nor
learned in class books