Principles of Accounting and Finance (300ANB008)

Basic Information

  • Course code number and name: 300ANB008, Principles of Accounting and Finance.
  • Credits and contact hours: 4 credit hours, 4 hours per week.
  • Course coordinator: Samith Escobar, Oscar Eduardo Moreno
  • Prerequisites: None.
  • Type of course: Required.

Text book

  • University Accounting, 7th Edition; E. Gudiño, L. Coral, 2014.

Supplemental materials

  • Fundamentals of Financial Management, 10th Edition; E.F. Brigham, 2005.
  • Cost Accounting; O. Gómez, 2005.
  • Financial Management, 3rd Edition; J.C. Van Horne, 1997.

Specific course information

The objective of this course is to present the fundamentals of basic financial accounting as an essential support for the development of modern organizations. Students will learn the administrative and financial functions that gather information about economic transactions in the organization and how the accounting information system processes that information to support the making of decision in the organization.

Specific goals of the course

Learning objectives:
  • To identify the accounting equality and its components.
  • To identify and interpret the components of financial statements.
  • To analyze financial statements of real organizations.
  • To identify and calculate the costs of the organization: inventories, labor, manufacturing, sales.
  • To calculate the breakeven point of the organization.
  • To identify and interpret the financial indicators on financial statements.
Relationship with student outcomes
Student Outcomes
Relevance 2 2 2 3 3 3

1: low relevance; 2: medium relevance; 3: high relevance.

Topics of the course

  • Financial accounting: objectives, nature and basic accounting rules, accounting cycle and accounting equality.
  • Financial statements: objectives, relevance, assets, liabilities, equity, income, costs, expenditures, accounts, balance, statement of results.
  • Costs and budget: classes of costs, contribution margin, breakeven point, cost-volume-profit relationship, forecasting of financial statements, cash budget.
  • Financial indicators: normalization of financial statements, financial indicators, and analysis of cash flows.
undergraduate/dptocivileindustrial/principlesofaccountingandfinance.txt · Última modificación: 2014/10/05 18:20 por lsosorio
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