Superior

Prior to enrolling in courses at this language level, students must have completed or tested out of a minimum of 2 upper-division college-level Spanish courses at their home university in the U.S.

PART I. Fundamentals of Accounting.

1. Accounting information within the framework of business activity.
1.1. Economic activity. Economic circulation in business.
1.2. Business classes.
1.3. System of information in business: the system of accounting information.
1.4. Objectives of accounting information.
1.5. Requirements of accounting information.
1.6. Users of accounting information.
1.7. The process of accounting information.
2. Concept and division of accounting.
2.1. Identifying traits of accounting science.
2.2. Concept of accounting.
2.3. Division of accounting.
2.4. Business accounting: Financial accounting.

PART II. The accounting process: The system of business accounting information.

3. Accounting coordination and representation: accounting method.
3.1. Accounting systems: accounting method.
3.2. The principle of duality.
3.3. Measurement and evaluation.
3.4. Representation and accounting aggregation.
3.5. Measurement and evaluation in accounting.
3.6. Basic criteria of evaluation: evaluation of patrimonial elements and global evaluation of business.
3.7. The norms of evaluation.
4. Analysis and representation of accounting information: the account.
4.1. Patrimonial variations: accounting facts.
4.2. Register of accounting facts: the account. Concept, structure and terminology.
4.3. Classification of accounts.
4.4. Functioning of the account: the double entry.
4.5. Administrative and speculative accounts.
4.6. Laws of the account.
4.7. Theories about the functioning of the account.
5. Material instrumentalization of accounting.
5.1. Accounting books: functions and classes.