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OBJECTIVE:
Acquiring knowledge and developing skills to account transactions, internal transformations and events affecting the companies for being able to prepare financial statements, reading and interpreting them.
BASIC COURSE INFORMATION:
ADDRESSED TO:
SYLLABUS
I. FINANCIAL ACCOUNTING
A. Accounting Characteristics
B. Accounting Branches
C. Differences Between Administrative and Financial Accounting
II. ACCOUNTING REGISTER GENERAL FUNDAMENTALS
A. Accountable Base
B. Account
C. Accounting Cycle
D. Account Catalog
E. Accounting Guidelines
III. FINANCIAL INFORMATION NORMS
IV. FINANCIAL STATEMENTS
A. Financial situation statement or overall balance
-Asset
-Liability
-Stockholders’ Equity
B. Results statement
-Definition
-Differences between Service and Commerce Companies
-Elements Classification for the Results Statement
D. Cash floe statement
-Definition
-Classification
E. Interpreting financial statements
-Financial Reasons
-Breakeven
VII. EXERCISES FOR EACH SUBJECT
BENEFITS
- Learning to account the transactions made by a company.
- Learning to prepare financial statements.
- Developing skills for financial information reading and interpretation.