The accounting is configured as an essential tool to obtain an approximation of the financial and patrimonial situation of the company. On the other hand, knowing the accounting standards is a previous step to advance in other branches related to accounting such as the Analysis of Economic-Financial States, Accounting for Capital Instruments, Organization of Production and Costs for Decision Making, Including tax matters such as Corporate Tax. For these reasons, in this subject the main objective is to get the bookkeeper and student to have a total mastery of accounting standards.
Before enrolling the subject, check the possible requirements you may have within your plan. This information can be found in the “Curriculum” tab of the corresponding plan.
The learning objectives associated with the study of the Advanced Accounting Course are:
The methodology adopted in this subject for the learning and evaluation of its contents, is adapted to the model of continuous and distance training of the UDIMA.
It is very important that the student has previous knowledge of Financial Accounting to be able to carry out the study of this subject. It is a matter eminently practical so that the student must simultaneously carry out the practical assumptions with the study of the theoretical notes that are included in the material delivered.
For the study of this subject that is the fundamental pillar of Accounting, it is advisable to carry out a permanent consultation of the first two parts of the General Accounting Plan: Conceptual Framework and Registration and Valuation Rules.
In addition, the students must carry out the continuous evaluation and learning activities planned in the “Schedule of Didactic Activities”, and defined in the “evaluation system”.
It is estimated that the realization of the practical assumptions combined with the reading and comprehension of the theoretical contents will take about 55 hours, while the performance of the Continuous Assessment Activities (ACS), the Learning Activities and the conduction of the Controls, will take About 20 hours.The performance of these tests will serve in turn for the preparation of the final exam face-to-face, since it will follow the same line as the one marked in the activities developed in the continuous evaluation.
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