CfFINANCIAL AND MANAGERIAL
ACCOUNTING
Prerequisite(s): None
Basic concepts involved in the elaboration of financial information for external decision-making. The accounting cycle of commercial- and service-oriented corporations, ranging from daily entries, ledger, settlements, trial balance, and closings, to financial statements. Introduction to inflation effects on financial information, and analysis and interpretation of financial statements. A computerized financial accounting program is used to review the entire process of accounting. Textbooks: Gerardo Guajardo, Contabilidad Financiera, McGraw-Hill, 1995. Jesús Mario González and Julio César Lozano, Práctica de Contabilidad, Un Enfoque Moderno en los Negocios, Graphis, 1995.
CAMPUS: ALL CAMPUSES
ACAD. PERIOD: SPRING & FALL
LANGUAGE OF INSTRUCTION: SPANISH
Cf95811. FINANCIAL ACCOUNTING I
Prerequisite(s): None
Accounting is the basic information system in a corporation. This course surveys the accounting cycle, from operation records, including entries, journals, ledgers, settlements and closings, to the preparation and presentation of financial statements that support the decision-making process. This course emphasizes the use of computerized accounting programs to review the entire accounting process. Textbooks: Gerardo Guajardo Cantú, Contabilidad Financiera, McGraw-Hill, 1995. Jesús Mario González and Julio César Lozano, Práctica de Contabilidad, Un Enfoque Moderno en los Negocios, Graphis, 1995.
CAMPUS: ALL CAMPUSES
ACAD. PERIOD: SPRING & FALL
LANGUAGE OF INSTRUCTION: SPANISH
Cf95812. FINANCIAL ACCOUNTING II
Prerequisite(s): Cf95811
Financial statements show the company's resources; that is, its assets and financing sources, either via liability or capital. Analysis of the methods of presentation and valuation of the main elements in a general balance. This course also introduces the student to restatement and inflation effects on financial information, as well as the analysis and interpretation of financial statements. The course concludes with a computerized accounting activity, integrating the entire accounting cycle. Textbooks: Gerardo Guajardo Cantú, Contabilidad Financiera, McGraw-Hill 1995. Jesús Mario González and Julio César Lozano, Práctica de Contabilidad, Un Enfoque Moderno en los Negocios, Graphis, 1995.
CAMPUS: ALL CAMPUSES
ACAD. PERIOD: SPRING & FALL
LANGUAGE OF INSTRUCTION: SPANISH
Prerequisite(s): Cf95810 or Cf95812
Understanding and applying technical and analytical concepts, as well as cost accumulation methods that enable the student to generate information to determine unit and total costs of goods and/or services, in order to detect areas of opportunity for cost reduction. Studies the main principles of information-flow statements and reports of a costing system through orders and processes, by developing the production and sale cost. Understanding cost by assigning procedures for co-products and sub-products. Knowledge of basic concepts and procedures of the standard cost accounting as well as the analysis of variations in the three elements of cost, explaining its causes and responsible factors. Analyzes the different alternatives of manufacturing expense assignment, including costing for activities. Textbook: Aldo Torres Salinas, Contabilidad de Costos: Análisis para la Toma de Decisiones, McGraw-Hill, 1995.
CAMPUS: ALL CAMPUSES
ACAD. PERIOD: SPRING & FALL
LANGUAGE OF INSTRUCTION: SPANISH
Cf95841. ADMINISTRATIVE ACCOUNTING
Prerequisite(s): Cf95813
Management of accounting information as a supporting tool for decision-making and administrative control. Knowledge of different cost classifications, emphasizing their behavior analysis for planning tasks. Understanding basic budget concepts and developing an operation and financial budget. Application of the cost-volume-income method as a planning tool. Analysis of different price-fixing methods and margin approach in decision-making with a short-term effect. Knowledge of accounting information management and tools for administrative control. Textbook: David Noel Ramírez Padilla, Contabilidad Administrativa, McGraw-Hill, 1994.
CAMPUS: ALL CAMPUSES
ACAD. PERIOD: SPRING & FALL
LANGUAGE OF INSTRUCTION: SPANISH
Cf95851. INTERMEDIATE ACCOUNTING I
Prerequisite(s): Cf95812
Provides the student with accounting tools for analyzing the entries that comprise the assets of a company. Study and evaluation of valuation and presentation methods as well as regulations, according to accounting principles issued by the Mexican Institute of Public Accountants, in order to present alternatives for their accounting records. The survey and analysis includes effects of inflation in asset entries and complementary accounts, as well as their presentation in financial statements and corresponding notes. Textbook: Kieso and Weigandt, Contabilidad Intermedia, Wiley, 7th edition, 1992.
CAMPUS: VER, CCM, C. JUA, CEM, GDA, HID, IRAP, LAG, LEO, MTY, CVC, QRO, SALT, SIN, SON, TAMP, TOL.
ACAD. PERIOD: SPRING & FALL
LANGUAGE OF INSTRUCTION: SPANISH
Cf95852. INTERMEDIATE ACCOUNTING II
Prerequisite(s): Cf95811
Provides the student with accounting tools for analyzing the entries that integrate the assets of a company. Study and evaluation of valuation and presentation methods as well as regulations according to accounting principles issued by the Mexican Institute of Public Accountants, in order to present alternatives for their accounting records. The survey and analysis includes the effects of inflation on entries of liability and capital, and their complementary accounts, as well as their appearance in financial statements and corresponding notes. Textbook: Kieso and Weigandt, Contabilidad Intermedia, Wiley, 1992.
CAMPUS: VER, CCM, C. JUA, CEM, GDA, HID, IRAP, LAG, LEO, MTY, CVC, QRO, SALT, SIN, SON, TAMP, TOL.
ACAD. PERIOD: SPRING & FALL
LANGUAGE OF INSTRUCTION: SPANISH
Cf95853. COSTING IN NEW MANUFACTURING ENVIRONMENTS
Prerequisite(s): Cf95813
Knowledge of costing approach in new manufacturing environments and their theoretical/practical aspects of the just-in-time. Theory of restrictions. Costing based on activities and process reengineering. Textbook: Henke and Spoede, Cost Accounting, PWS-KENT.
CAMPUS: VER, CCM, C. JUA, CEM, GDA, HID, IRAP, LAG, LEO, MTY, CVC, QRO, SALT, SIN, SON, TAMP, TOL.
ACAD. PERIOD: SPRING & FALL
LANGUAGE OF INSTRUCTION: SPANISH
Prerequisite(s): Cf95810
Introduces the student to the basic principles and traditional costing techniques that function as a base for understanding costing in new manufacturing environments. Analyzing costing by orders. Processes. Standard costing. Just-in-time. Costing of activities and restriction theory. Textbook: Henke and Spoede, Cost Accounting, Editorial PWS-KENT.
CAMPUS: VER, CHIS, CHIH, CCM, C. JUA, CEM, GDA, HID, IRAP, LAG, LEO, MTY, CVC, QRO, SALT, SLP, SIN, SON, TAMP, TOL., ZAC.
ACAD. PERIOD: SPRING & FALL
LANGUAGE OF INSTRUCTION: SPANISH
Prerequisite(s): D95855
Studies the legal aspects of contributions applied to juridical persons. Special emphasis is made on the income tax, the value added tax (IVA) and the assets tax.
CAMPUS: VER, CCM, C. JUA, CEM, GDA, HID, IRAP, LAG, LEO, MTY, CVC, QRO, SALT, SIN, SON, TAMP, TOL.
ACAD. PERIOD: SPRING & FALL
LANGUAGE OF INSTRUCTION: SPANISH
Prerequisite(s): Cf95861
Studies the legal aspects of federal and state contributions applied to non-taxpayer individuals and juridical persons, including aspects of the income tax, the value added tax (IVA), the assets tax, IMSS, INFONAVIT, SAR and the payroll tax.
CAMPUS: VER, CCM, C. JUA, CEM, GDA, HID, IRAP, LAG, LEO, MTY, CVC, QRO, SALT, SIN, SON, TAMP, TOL.
ACAD. PERIOD: FALL
LANGUAGE OF INSTRUCTION: SPANISH
Cf95863. MANAGEMENT CONTROL SYSTEMS
Prerequisite(s): Cf95841
Analyzes existing methodologies and the relationship between strategical planning and management control. Studies financial and accounting tools for management of income, expenses, profits and investment; short- and long-term offsetting mechanisms; transference prices and performance evaluation analysis, through theories and cases. Textbook: Anthony, Dearden and Govindarajan, Management Control System, Irwin, 7th edition.
CAMPUS: VER, CCM, C. JUA, CEM, GDA, HID, IRAP, LAG, LEO, MTY, CVC, QRO, SALT, SIN, SON, TAMP, TOL.
ACAD. PERIOD: SPRING & FALL
LANGUAGE OF INSTRUCTION: SPANISH
Prerequisite(s): Fz95850
Studies tax regulations applied to corporations regarding the income tax, assets tax, IVA, INFONAVIT; IMSS, SAR and payrolls, focusing on the optimization of taxation, diagnosis of tax situations, and decision-making.
CAMPUS: VER, CHIS, CHIH, CCM, C. JUA, COL, CEM, GDA, HID, IRAP, LAG, LEO, MAZ, MTY, CVC, QRO, SALT, SLP, SIN, SON, TAMP, TOL., ZAC.
ACAD. PERIOD: FALL
LANGUAGE OF INSTRUCTION: SPANISH
Prerequisite(s): Cf95812
Studies accounting techniques used in the consolidation of financial statements, corporation merging and settlement. Analyzes and interprets the holder's and merger's annual report. Textbook: Floyd A. Beams, Advanced Accounting, Prentice Hall, 5th edition, 1992.
CAMPUS: VER, CCM, C. JUA, CEM, GDA, HID, IRAP, LAG, LEO, MTY, CVC, QRO, SALT, SIN, SON, TAMP, TOL.
ACAD. PERIOD: FALL
LANGUAGE OF INSTRUCTION: SPANISH
Cf95872. STRATEGIC INFORMATION SYSTEM DESIGN
Prerequisite(s): Cf95863
Studies basic principles of information systems. Management of databases. Information communication. Expert- and decision-supporting systems integrated to knowledge of managerial accounting. Costs and control for designing strategic information systems. Textbook: Houghton Summers and Houghton Mifflin, Accounting Information Systems, 2nd edition. Daniel Cohen, Sistemas de Información para la Toma de Decisiones, McGraw-Hill, 1993.
CAMPUS: VER, CCM, C. JUA, CEM, GDA, HID, IRAP, LAG, LEO, MTY, CVC, QRO, SALT, SIN, SON, TAMP, TOL.
ACAD. PERIOD: FALL
LANGUAGE OF INSTRUCTION: SPANISH
(3-0-8. Prerequisite(s): Cf95852. 8 CP).
Equivalency: Cf93035
The function of auditing in contemporary society from the standpoints of both financial statement auditing and operational auditing. Different types of auditing. Analyzing the concepts, methods, techniques and procedures used in an auditing by operational cycles.
Analytical tests. Statistical sampling applied to auditing. Evaluation of internal control by cycles. Development of software packages in the field of auditing.
A comprehensive practical case will be started by carrying out
the phases of the income cycle and the purchasing and payment
cycles. Textbooks: Jack E. Kiger and Scheiner, Auditing, James
H. Houghton Mifflin Co.; Normas y procedimientos de auditoría,
IMCP; Auditoría operacional, IMCP.
(3-0-8. Prerequisite(s): Cf95881. 9 CP).
Equivalency: Cf90036 and Cf93036
Analysis of concepts, methodology, techniques and procedures used
in auditing by operational cycles, from the standpoints of both
financial and operational auditing. Finishing the comprehensive
practical cycle by carrying out the production, payroll and treasury
cycles. Completion of the auditing process. Studying different
types of reports: financial statement expertises, fiscal expertise,
and operational auditing report. Analysis of the professional
ethics code. Textbooks: Jack E. Kiger and Scheiner, Auditing,
James H. Houghton Mifflin Co.; Normas y procedimientos de auditoría,
IMCP; Auditoría operacional, IMCP; Código de ética
profesional, IMCP.
Cf95883. INTERNATIONAL ACCOUNTING
(3-0-8. Prerequisite(s): Cf95811. 8 CP).
Equivalency: Cf90070 and Cf93070
Accounting techniques, analysis and interpretation of information
and reports used by companies with international operations.
Conversion of financial statements, register and analysis of mechanisms
in international finance, such as risk coverage. Analyzing the
main differences in the theoretical framework of accounting between
Mexico and the United States, among others. Textbook: Frederick
Choi D. S. and Gerhard Mueller, International Accounting, Prentice
Hall, 2nd ed., 1992.
(3-0-8. Prerequisite(s): Cf95862. 8 CP).
Equivalency: Cf90053 and Cf93053
Case study for interpreting and analyzing the practical implication
of fiscal regulations. Diagnosis of the taxpayers' fiscal standing
in order to determine their fiscal obligations and develop alternatives.
Development and implementation of the optimal solution that strictly
abides by fiscal legislation.
Cf95891. SEMINAR ON FINANCIAL INFORMATION
(3-0-8. Prerequisite(s): Cf95871. 9 CP).
Equivalency: Cf90061 and Cf93061
Students will consolidate the education and technical training
in financial accounting through the comprehensive analysis of
the elements that make up the conceptual framework of accounting
(features, concepts, elements, principles, and financial statements).
Developing the capacity for critical evaluation and for research
on currently used or prospective methods of accounting. Outstanding
contributions to accounting theory in both the domestic and the
international field.
Cf95892. INTEGRATING SEMINAR ON ACCOUNTING
(3-0-8. Prerequisite(s): Cf95851 and Cf95852. 9 CP).
Equivalency: Cf93071
Students will integrate their knowledge of the public accountant's
main areas of activity. The importance of a public accountant's
quality of service and professional ethics. Innovations and new
methods in special fields of accounting.