Cf Financial and managerial accounting
Cf00001. Introduction to the public accounting and finance academic program
To introduce the student to the general knowledge of accounting and finances as an ideal supplement for
the professional of this field. It also introduces the student to the areas of specialization and their field of
application.
LANGUAGE OF INSTRUCTION: SPANISH
Cf00810. Financial accounting
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.
ACAD. PERIOD: SPRING & FALL
LANGUAGE OF INSTRUCTION: SPANISH
Cf00811. Financial accounting I
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.
ACAD. PERIOD: SPRING & FALL
LANGUAGE OF INSTRUCTION: SPANISH
Cf00812. Financial accounting II
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.
ACAD. PERIOD: SPRING & FALL
LANGUAGE OF INSTRUCTION: SPANISH
Cf00813. Cost accounting
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.
ACAD. PERIOD: SPRING & FALL
LANGUAGE OF INSTRUCTION: SPANISH
Cf00841. Administrative accounting
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.
ACAD. PERIOD: SPRING & FALL
LANGUAGE OF INSTRUCTION: SPANISH
Cf00851. Intermediate accounting I
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.
ACAD. PERIOD: SPRING & FALL
LANGUAGE OF INSTRUCTION: SPANISH
Cf00852. Intermediate accounting II
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.
ACAD. PERIOD: SPRING & FALL
LANGUAGE OF INSTRUCTION: SPANISH
Cf00853. Costing in new manufacturing environments
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.
ACAD. PERIOD: SPRING & FALL
LANGUAGE OF INSTRUCTION: SPANISH
Cf00855. Cost systems
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.
ACAD. PERIOD: SPRING & FALL
LANGUAGE OF INSTRUCTION: SPANISH
Cf00861. Taxes I
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.
ACAD. PERIOD: SPRING & FALL
LANGUAGE OF INSTRUCTION: SPANISH
Cf00862. Taxes II
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.
ACAD. PERIOD: FALL
LANGUAGE OF INSTRUCTION: SPANISH
Cf00864. Taxes
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 decisionmaking.
ACAD. PERIOD: FALL
LANGUAGE OF INSTRUCTION: SPANISH
Cf00866. Strategic planning system and management control
To analyze and to apply the strategic planning process and its relationship with the financial planning and
the management control. To study basic concepts, cases, financial and non-financial tools and to apply
strategic planning, budget, decision centers (i.e. investment and profits), economic added value, scorecard
balance, transfer costs, compensation process in the performance evaluation into a final project. All of this
into the company's strategic context.
Textbook: Anthony, Dearden and Govindarajan, Management Control System, Irwin, 10th edition.
Cf00871. Advanced accounting
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.
ACAD. PERIOD: FALL
LANGUAGE OF INSTRUCTION: SPANISH
Cf00881. Auditing I
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.
Cf00882. Auditing II
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 expertise, 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.
Cf00883. International accounting
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.
Cf00884. Fiscal seminar
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.
Cf00891. Seminar on financial information
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.
Cf00892. Integrating seminar on accounting
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.
Cf00893. International accounting project
Develop in students the knowledge and practical application of concepts, criteria, norms, procedures, and
handling of international commercial transactions.
Rh00831 Human Resources
This course focuses on the importance of behaviorism and human relationships in organizations. Study of
the meaning of organizational culture through the analysis of the different elements it is composed of.
Analysis of human motivation and their accomplishments in an organization; comparing different theories
on motivation. Study of types of leadership and development of a comparative analysis of the different
trends. Study of influential factors in social development as well as useful mechanisms for group
management. The student is expected to be fully informed of the importance of human resources and their
management in the development of a better work environment. Development of a socio-economic analysis
of the elements involved in the globalization of human resources.