Pca-General Accounting-1st-2nd-3rd Accounting
Pca-General Accounting-1st-2nd-3rd Accounting
Pca-General Accounting-1st-2nd-3rd Accounting
- Obligation to keep accounting: -identify the fields of -The entire fields and
natural and legal persons. application and users of users where
Accounting information. accounting is applied
- The company: concept, - Analyze the work units of have been identified.
purposes and functions. the General Accounting
- Constitution of a company. module with other modules. - Active participation
- Company classes has been made in the
- Objectives of the public and - Establish a dialogue about analysis of the work
private company. the importance of accounting units of the General
- Organization: Organization in companies and Accounting training
principles institutions. module with other
- Hierarchical and functional modules.
organization. - Analyze the purposes and
- Type organizational charts. functions of a company. - Adequate
- Commercial documents. conclusions have
- Outline the classification of been reached about
Procedures: public and private the information
companies. generated by
accounting in
- Describe the purpose of
- Make an organizational companies and
accounting with the purpose
chart of a company. institutions.
of establishing the fields of
application. - The purposes and
- Make a visit to a company.
- Differentiate the types of functions of the
companies in accordance - Discuss what was observed company have been
with current regulations. in the companies visited. correctly analyzed.
Attitudinal:
- Assess methodical, organized
and effectively carried out work.
- Assess the importance and
accuracy of the information
presented.
- Present the work carried out
punctually and neatly.
- Judge responsibly the financial
situations of the accounting
entity.
PAYROLLS Prepare and calculate the Facts and contents: -Analyze the definition and -The importance of 4
UT4 payroll of salaries, - Definition and importance of each of the each of the
substitutes, and overtime - components. components that are components that are
of a company's workers. - Legal basis and included in each part of the included in each part
Form of calculations. payroll so that the of the payroll was
- Income Tax Calculation in a employment contract is analyzed so that the
Dependency Relationship. respected. employment contract
- Accounting Registry. is respected.
Procedures:
- Identify the components of a -Determine that companies
payment role in accordance with pay salaries in a legal and
labor legislation for the benefit organized manner to their -It has been
of worker rights. workers for the services determined that
provided during a certain companies pay
- Calculate income tax period of time. salaries in a legal and
withholding in a dependency organized manner to
relationship in order to comply - Establish a dialogue about their workers for the
with the tax obligation. the importance of the legal services provided
basis in companies and during a certain
- Register the role of payments institutions including salaries, period of time.
based on accounting regulations overtime, vacations, bonuses
. and deductions for each -We have established
Attitudinal: worker. a dialogue about the
- Take responsibility for the importance of the
reliability of the information. - Calculate the components legal basis in
of a payment role, among companies and
- Put into practice honesty in the which are: the salary, institutions including
calculation of remuneration. bonuses and deductions of salaries, overtime,
all the company's vacations, bonuses
- Act responsibly in fulfilling employees. and deductions for
obligations. each worker.
- Outline the components of
- Be interested in the application a payment role as stipulated - The components of
of the rules to act with by law. a payment role have
professional ethics. been accurately
-Calculate income tax in a calculated, among
dependency relationship which are: the salary,
with the purpose of bonuses and
complying with the tax deductions of all the
obligation. company's
employees.
-Make the accounting record
through payroll of the - A scheme of the
respective payment role, components of a
including profits, provisions, payment role has
deductions and accruals, been made as
overtime, vacations, stipulated by law.
substitutions of workers
-The respective
-Make the accounting record income tax
of the Dependency Income calculations have
Tax . been made in a
dependency
relationship with the
purpose of complying
with the tax
obligation.
- The accounting
record has been
made through
payroll, the
respective
payment roll,
including
profits,
provisions,
deductions and
accruals,
overtime,
vacations,
substitutions of
workers.
Attitudinal:
- Act with honesty and
professional ethics in
determining economic results
- Be interested in the application
of laws and regulations to act
with professional judgment and
ethics.
- Assess the methodical work
carried out with efficiency and
effectiveness.
- Assume and accept identified
errors with tolerance.
- Judge responsibly the
participation of each of your
colleagues.
UT6 LABORATORY Know the situation of - Daily Book Registration. - Record the entries with a -Transactions have 4
SERVICE COMPANY services in a period - Record in the Folio General practical exercise in the been correctly
accountant. Ledger. journal and transfer the recorded in the
- Preparation of the Adjusted information to the respective journal, in the
Trial Balance. seniors and assistants. general ledger and
- Financial statements: auxiliary ledger.
definition, structure of the -Prepare the Adjusted Trial
financial and economic Balance to verify the equality The adjusted Trial
situation, closing entry. between debit and credit. Balance has been
adequately prepared
Procedures: - Practically prepare the to verify its equality.
- Develop the accounting process financial statements and the
of a service company applying closing entry of the service -The financial
current regulations. company. statements and
closing entries in the
- Identify the merchandise - Verify the errors detected service company have
account control system for its and make the necessary been carried out
accounting record. rectification accounting accurately and
-Establish closing valuation entries. ethically.
methods.
Attitudinal
Actively participate in
collaborative work.
- Be interested in the
presentation of an
effectively organized work.
-Formulate judgment or
criteria in the registration
of transactions.
Attitudinal
Actively participate in
collaborative work.
- Be interested in the
presentation of an
effectively organized work.
-Formulate judgment or
criteria in the registration
of transactions.
UT9 TREATMENT OF Know the movement Conceptual - Analyzes the internal -Establishes a 5
THE of the accounts that -General Cash. control of Cash and difference
AVAILABLE: make up the Current - Petty Cash. Bank asset accounts between the
Assets and their - Banks. procedure for the
internal control. - Cash, petty cash and treatment and
bank control policies. control of
Procedural accounts from
Differentiate the that available
procedures for the through the
treatment and control of application of
available accounts internal policies.
through the application of - Records the
internal policies. movements of
- Record the movements current assets,
of current assets available cash, petty cash,
based on accounting banks,
regulations. considering
Attitudinal current legal
regulations.
-Actively participate in
collaborative work.
- Be interested in the
presentation of an
effectively organized work.
-Formulate judgment or
criteria in the registration
of current asset
transactions.
UT1 PROPERTY, Control the property, Conceptual - Analyze the -Explains and 5
0 PLANT AND plant and equipment accounting treatment interprets the
EQUIPMENT of a company and its -Methods. issued treatment of
TREATMENT treatment - Accounting. by the SRI, on non- Non-current
Accountant. - Sale, donation and current assets Asset Accounts.
exchange. to apply the regulations - Graphically
given by the structure the
. fiscal body. depreciation and
Procedural - Specify depreciation amortization
methods methods of
-Analyze the accounting and amortization assets
treatment of property, applied in the accounts non-current and
plant and equipment of the their
applying current Non-current asset for reconciliation.
regulations. application in the - Record in the
- Determine the value of accounting process. corresponding
the books the
systematic distribution accounting
of a adjustments for
active throughout its non-current
useful life assets.
through the application
of a
method established in
the
regulations in force.
Attitudinal
-Actively participate in
collaborative work.
- Be interested in the
presentation of an
effectively organized work.
-Formulate judgment or
criteria in the registration
of non-current asset
transactions.
UT1 TREATMENT OF Conceptual - Analyze and identify - Properly identify 4
1 LIABILITIES -Analyze obligations Liability accounts the
with third parties, in -Bank credit, segments, current in the short and liability and
order to legalize the requirements, interest long term, for the equity accounts.
treatment of rate. legal compliance of - Correctly
accounts and - Amortization table. these. determines the
establish the assets - Accounting record. - Establish the documented
of a company. Procedural difference between accounts and
accounts and obligations of a
- Establish the differences documented obligations company.
between the bank credit for your - Correctly
segments according to the accounting application identify the
resolution of the in the company. components of
Regulatory Board in the . the company's
registration and control of assets.
the company's financial
obligations. .
.
Attitudinal
-Actively participate in
collaborative work.
- Be interested in the
presentation of an
effectively organized work.
-Formulate judgment or
criteria in the registration
of liability transactions.
UT1 LABORATORY Record commercial Conceptual - Analyze the double -Correctly register 10
2 COMMERCIAL transactions in -Accounting record in the entry of banking the
COMPANY specialized and legal Journal book. operations. financial
books. - Folio ledger. - Assign the transactions .
- Adjusted Trial Balance. corresponding codes to - Correctly
- Financial statements. debits and credits of the analyze the
General Journal, Double Entry of
Procedural Major General and commercial
auxiliaries. operations
- Carry out the accounting - Carry out elaboration - Properly seat
process from its exercises the
constitution by applying Adjusted Trial Balance . debits and credits
the codes of the single in the Journal,
catalog of accounts in the General Ledger
Journal and General and financial
Ledger. statements
- Reconcile the balances of applying current
the analytical accounts legal regulations.
and subaccounts in order
to verify their
reasonableness.
- Prepare the adjusted trial
balance with the purpose
of generating information
for the financial
statements.
Attitudinal
UT1 TREATMENT Know the movement of Procedures (organizing - Apply the accounting - Apply the 72 Periods
4 the accounts that make up contents) process in the internal accounting process in
OF CURRENT the Current Assets and - Analyze the treatment of control of current asset the internal control of
ASSETS: their internal control . different types of investments accounts in a practical current asset
based on financial regulations exercise. accounts in a practical
and their accounting records. - Apply the accounting exercise.
- Analyze the treatment of procedure for the current - Applies the
accounts and documents asset accounts required by accounting procedure
receivable generated by domain according to the Law for the current asset
transfers. - Differentiate inventory accounts required by
- Complete the tax return for valuation methods for their according to the Law
financial performance using the correct regulation. - Differentiates
respective form. - Perform exercises with inventory valuation
application of merchandise methods for correct
control systems. regulation.
Facts/concepts (supporting - Explain and interpret the - Perform exercises
content) treatment of non-current with application of
- Investments: definition and Asset Accounts. merchandise control
types of investments. - Graphically structure the systems.
- Accounts and Documents depreciation and - Explains and
Receivable from Clients. amortization methods of interprets the
- Credit Card Accounts non-current assets and their treatment of non-
Receivable: settlement and reconciliation. current Asset
accounting record. - Record the accounting Accounts.
- Form Declaration for Financial adjustments of non-current -Graphicly structures
Performance. assets in the corresponding the depreciation and
books. amortization methods
of non-current assets
Attitudes/values/norms
and their
(supporting content)
reconciliation.
- Records the
Be interested in accounting and
accounting
tax updates.
adjustments of non-
- Formulate judgment or criteria
current assets in the
in the registration of
corresponding books.
transactions.
- Take responsibility for the
reliability of the information.
UT1 ASSET Analyze obligations with Procedures (organizing - Identify liability and equity - Identify the liability 64 Periods
5 third parties, in order to contents) accounts. and equity accounts.
TREATMENT: legalize the treatment of - Differentiate the accounts - Differentiates the
accounts and establish the and documented obligations documented accounts
assets of a company.
- Identify the components of
of a company. and obligations of a
equity with the purpose of - Record the components of a company.
strengthening the company. company's assets in -Accounting records
accounting. the components of a
Facts/concepts (supporting - Reconcile liability and equity company's assets.
content) accounts through accounting - Reconcile liability
adjustments . and equity accounts
- Definition and components. through accounting
- Capital and reserves. adjustments .
- Distribution of the profit for the
financial year.
Attitudes/values/norms
(supporting content)
UT1 FINANCIAL Analyze the accounts that Procedures (organizing - Prepare a diagram of the - Prepare a diagram 56 Periods
6 make up the income and contents) income and expenses of a of the income and
STATEMENTS: expenses of a company to company. expenses of a
determine the profit or - Prepare the statement of - Analyze the components of company.
loss of the accounting changes in equity applying the the Income Statement. -Analyzes the
year. capital reserve regulations. - Prepare the Financial components of the
- Determine the company's own Statements of a company. Income Statement.
Know the financial capital according to the - Reconcile the income and - Prepare the
situation of the company procedure established in current expense accounts of the Financial Statements
in an accounting period . regulations. income statement. of a company.
- Present the financial - Apply the percentages for - Reconcile the
statements using the formats the distribution of profits, the income and expense
designed by the payment of taxes and accounts of the
Superintendence of Companies. reserves. income statement.
- Make the Income Tax - Establish adequate internal - Applies the
declaration using the respective control of the accounts percentages for the
form. involved in the Statement of distribution of profits,
Financial Situation. the payment of taxes
- Reconcile the accounting and reserves.
Facts/concepts (supporting accounts that are involved in - Establishes
content) the Financial Statement of adequate internal
the company in accordance control of the
with current regulations. accounts involved in
- Financial situation.
- Prepare the Statement of the Statement of
- Economic situation.
- Cash flow statement. Financial Situation. Financial Situation.
- Statement of changes in Equity. - Reconcile the
- Declaration and payment of accounting accounts
income tax. that are involved in
the company's
Attitudes/values/norms Financial Statement in
(supporting content) accordance with
current regulations.
- Be responsible for the - Prepares the
confidentiality of the Statement of
information. Financial Situation.
- Act with honesty and
professional ethics in
determining economic results.
- Demonstrate a research
attitude and willingness to use
ICTs.
Central Bank of Ecuador (BCE). (sf). Economic indicators. Retrieved on March 10, 2016, from
http://www.bce.fin.ec/index.php/indicadores-economicos
www.institutowashington.com/biblioteca-virtual/.../71-servicios-financial ..
http://www.asobancos.org.ec/ABPE_INFORMA/noviembre.pdf
www.finanzasparatodos.es/es/productosyservicios/safe products
www.monografias.com › Administration and Finance › Marketing
ELABORATED REVISED (Area Coordinator) APPROVED (Vice Chancellor)
TEACHER( s): Lic. Cesar Toapanta, Eng. NAME: Lic. Cesar Toapanta NAME: Lic. David Sanchez
Ximena Villagómez, Lic. Verónica Garcés, Lic.
Silvia Vásquez, Lic. Diana Michilena.
Signature: Signature: Signature:
Date: 06 – 10 – 2017 Date: 06 – 10 – 2017 Date: 06 – 10 – 2017