Study Plan 2004

1
NATIONAL UNIVERSITY OF SAN CRISTÓBAL DE HUAMANGA
FACULTY OF ECONOMIC, ADMINISTRATIVE AND ACCOUNTING SCIENCES
VOCATIONAL TRAINING SCHOOL OF ACCOUNTING

AND AUDIT
REVISED CURRICULUM 2004
AYACUCHO PERU
2
CONTENT
YO. Fundamentals of the Accounting career 3
II. Professional profile of the Public Accountant

7
III. Objectives of Professional Academic Training 10
IV description of the character of the Curriculum

11
V 2004 Study Plan 11
SAW Curriculum 15
VII Distribution of subjects by areas of the profession profile. 16
VIII Summary and description of subjects

19
IX Syllable elaboration pattern 41
x Guidelines for evaluation and teaching 45
XI Infrastructure and Facilities 45
XII Equipment and Instructional Materials

45
XIII Teacher Plan 45
XIV Standards for Subject Validation 45
XV General Regulations of Degrees and Titles 48
XVI Equivalence Table 59

3
YO. FUNDAMENTALS OF THE PROFESSIONAL ACCOUNTING CAREER
The Regulations of the UNSCH, in Chapter II, Art. 15, section K, indicates that the
functions of the Assembly of the Vocational Training School are “Evaluate the career
curriculum every 5 years, in order to propose to the Faculty Council the most
convenient measures for its best preparation and application.”
The Commission in charge of curricular readjustment has taken into consideration the
standards established, through Directive No. 001-2000-OSA, regarding the operational
rules for the transformation of the UNSCH curricula.
For the preparation of the 2004 Study Plan, the recommendations given by the
NATIONAL ASSOCIATION OF FACULTIES OF ACCOUNTING AND
FINANCIAL SCIENCES (ANFACOFI) and the INTERNATIONAL EDUCATION
GUIDES (IFAC) have been taken, as well as the experiences acquired in Congresses,
Seminars, Forums and events. of the Inter-American Accounting Association (AIC) and
others. In summary, we present an amalgamated instrument of national and foreign
experiences consistent with the changes in administrative approaches and the
globalization of the free market economy and the technological advance of
modernization in these fields.
For the preparation of the 2004 Study Plan, the professional profile of the Public
Accountant was previously formulated, collecting experiences, the current reality and
the challenge of the profession towards the 21st century; Then the Curricular Plan was
readjusted based on objectives for each level: Basic, professional and specialization
training.
Starting in the V Semester, so-called "elective" subjects are considered, depending on

the tendencies or inclinations of students to locate themselves in the professional
market, whether in the field of the private or public sector.
The sequential criteria maintain the logical and pedagogical relationship, within the
limits of the academic load and duration of the studies. The flexible curriculum and
semester system has also been preserved, since the vast majority of universities in the
country and abroad practice this system; because it allows better dosage and control of
academic work.
PROFESSIONAL TRAINING CURRICULUM FOR THE PUBLIC ACCOUNTANT
SOCIO-PROFESSIONAL DIAGNOSIS.
ORGANIZATIONAL AND BUSINESS TRENDS OF THE PRESENT AND

FUTURE.
4
Economic globalization on a world scale will be the unequivocal trend of the coming
decades. It is one of the mega trends in a context of dizzying changes. Technological
innovation, sustainable development, competition and international trade are the axes of
these changes. Quality and competitiveness constitute the essence of business and
management activity in the context of expanded markets and competition.
Vertical relationships and pyramidal structure organization give way to horizontal
relationships, simplicity and non-pyramidal organizations from the perspective of
innovation and organizational development.
Today's world, like never before, has become globalized, competitive, more demanding
and smaller. Consequently, the leaders of nations, business leaders; Just as the leaders of
academic institutions have faced the challenge of managing change.
NATIONAL PERSPECTIVES.
Today's Peru is immersed in a context of globalization of international markets, where

product quality and innovation prevail to be able to compete in the market; a situation
that forces our companies and institutions to have to compete at the quality levels
accepted and required internationally.
These are difficult times, where we not only have to fight against competition that has
an advantage over us; Otherwise we will have to fight mainly against inertia and our
own way of seeing things, accustomed to state protectionism and paternalism; to see
quality and training as an expense and not as an investment.
Nowadays we are experiencing continuous changes and these are increasingly

accelerated. "The present is already the past and the future is already the present." We
must take on the challenge of organizational change today, otherwise we will not be
present tomorrow.
The deterioration of the external sector and productive activity, incipient market,
prevalence of an informal economy; as well as the presence of large-scale micro and
small businesses characterize the country's business activity.
Peru is a country of microentrepreneurs. The free market does not promote small and
medium-sized businesses. The State has the role of promoter (not protector) of business
activity and competitiveness.
It will be the large markets that establish the rules of the game in international trade, for
this reason it is necessary to develop among our students and businessmen a clear vision
of what the new world order can be. We need our universities to produce leaders and
entrepreneurs, with a substantially different profile than the one they have been
achieving in recent years.
PERUVIAN UNIVERSITY AND PROFESSIONAL TRAINING OF PUBLIC

ACCOUNTANTS
The last 30 years are characterized by the divorce between productive activity, business
and University.
5
The decade of the 60s and 70s privileged the training of social areas, neglecting basic
sciences, creativity and the training of business leaders. Currently there are 58
universities; of which 28 are public and 30 private. In them we find 54 Accounting
Schools or Faculties. In addition, there are approximately 185 Higher Technological
Institutes that provide training in Accounting and related areas.
The training of Public Accountants dates back to the 60s, multiplying in the last 10
years. The dichotomy remains between generalist training or specialized training.
THE UNSCH AND THE FCEAC.
The UNSCH has lost identity with society and national needs. The academic activities
of the 80s and 90s lead to the deterioration and instability of the present.
Philosophy and institutional policy; just as the Statutes and Regulations do not respond
to the demands and perspectives of a modern University facing the third millennium;
has not yet caught up to the expectations and organizational trends of the future.
Oversizing of the administrative apparatus and staff with rigid and improvised
management practices set the tone for university management that is increasingly
deteriorating.
Faculties that are oversized in numbers of teachers and infrastructure compared to other
Faculties with few teachers but that support a majority student population, show some
of the distortions in university management.
We need our Universities, Colleges and Schools to produce business leaders. University
development, university training and business development must be linked to industrial
development policy and national development. It is therefore urgent to work in a
strategic alliance between the State-Business-University.
VOCATIONAL TRAINING SCHOOL OF ACCOUNTING AND AUDIT
In 27 years of existence, the School of Accounting and Auditing has administered five
professional training Study Plans; graduated 767 students and graduated 320 graduates,
it is necessary to take into account that many of the graduates have obtained their
professional degree at other universities in the country. It currently has a teaching staff
of 13 teachers (10 appointed and 03 contracted, of which 02 full-time and 01 part-time).
The 1996 Study Plan proposes a number of credits to complete the curriculum. The
dosage of credits and contents are appropriate in Accounting subjects
General, Government Accounting, Research, Costs, Computer Science and others, but it
is necessary to update according to the advancement of science and technology. It is
necessary to incorporate 2 levels of Computer Science as a vocational training subject.
Mastery of the use of word processors, spreadsheets and databases should constitute
instructional objectives in the curriculum. Because it constitutes a strictly instrumental
element, it must be inherent and required knowledge of the student, who must learn on
their own.
The juxtaposition of objectives and content between the subjects of General Accounting
and Higher Accounting is also evident; Government Accounting and Government
Accounting II, Accounting Doctrines, Research Models, etc.
6
PROFESSIONAL CURRICULUM PROGRAMMING
VOCATIONAL TRAINING POLICY GUIDELINES
to) Assimilate and seek quality and competitiveness as a means and end of the
company, faced with the need to integrate into a new global competition, and opt
for a change of attitude oriented towards progress.
b) Give up traditional and obsolete models, forcing us to challenge our limitations and
develop new potential, promoting training and professional development as the
path that ensures our future.
c) Think globally and work locally and nationally.
d) Promote the active participation of the University through research and social
projection.
and) Promote the development of private business management and generate own
income.
F) Train competitive university professionals for a globalized world and expanded

market with sensitivity to the needs of business development in the regional and
national context.
CURRICULAR POLICY GUIDELINE
to) Flexible credit and curriculum system with goal requirements for approved credits
per series.
b) Semester academic programming.
c) Basic training (General Studies) at the Faculty level.
d) Requirement of extracurricular training in mastering the management of the

Operating System, Text Processor, Spreadsheet and Database; as well as in foreign
language.
and) Professional curriculum no more than 200 credits.
F) Practical application of business management and training.
g) Gradual certification with specific goals in the advancement of curricular

programming.
h) Emphasis on action, decision making, humanity, simplicity and autonomy.
Yo) Tendency to banish dogmatism, academicism and improvisation in management.

7
ANALYSIS OF FUNCTIONS.
Basic evaluative functions for the professional in accounting sciences.
- Abstract - Interact
- Promote - Decide
- Manage - Lead
- To plan - Negotiate
- Organize - Trade
- Risk - Discern
- Supervise - Transform
- Lead Change - Analyze
- Compete - Assess
- Proactive Visualization - Train
- Optimize - Investigate
- Rationalize - To coordinate
- Innovate - Organize
Study Plan 2004
The Curriculum of the Professional Accounting Career is made up of the subjects and
professional practices corresponding to the 10 academic cycles (5) years that comprise
professional training.
Each academic cycle consists of 17 weeks with an average of 26 hours per week and
442 semester hours.
Each subject allows the development of a set of knowledge, abilities, skills and
attitudes, with the purpose of achieving the professional profile.
II. PROFESSIONAL PROFILE OF PUBLIC ACCOUNTANT
Our objective is to train a Public Accountant for the 21st century, capable of acting
successfully in a competitive world, who must have the following profile:
1.0 GENERAL FEATURES
The Public Accountant, graduated from the National University of San Cristóbal de
Huamanga, is capable of:
· Plan, direct, evaluate and interpret the economic and financial situation of
private and public companies, government entities and non-profit social
institutions.
· Manage the operations and transactions of economic entities.
· Act professionally in matters of Accounting, Finance, Costs, Management,
Auditing, Taxation and Budget.
· Carry out accounting, financial, tax, operational, governmental audits and expert
reports.
· Provide professional consulting and business organization services.
· Form and run your own professional services company.
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2.0. ON A PERSONAL ASPECT
· Responsibility with oneself, with the group and society.

· Respect for the differences that interdisciplinary work imposes.
· Confidence in the abilities of junior staff
· Honest and safe behavior, respecting the principles of professional ethics in the
exercise of their profession.
· Creativity and innovation
· Know and prevent the social conflict that generates the change process
· Cultivate and practice the values of freedom, justice, honesty and solidarity.
3.0 IN THE CULTURAL ASPECT
· Possess a solid humanistic training and general knowledge of advances in

science and technology.
· Be able to analyze social, scientific and technological changes related to the
accounting profession.
· Know the context of the country's economic system: policies, strategies, priority
areas, resources to finance development, etc.
· Be informed of world events and their possible projections and repercussions in
the country, in the social, economic, political and cultural fields.
· Acquire study and research habits that keep you permanently updated.
· Know the factors that relate Accounting to the social development of the
country, to become an agent of social change.
4.0. ON THE PROFESSIONAL ASPECT
· Plan, conduct and control management information systems in various

organizations.
· Formulate, analyze, interpret and determine financial statements.
· Plan, direct and execute projects in the accounting and financial field.
· Develop an interdisciplinary vision of the administrative process in the
organizations in which it is necessary to act.
· Formulate and develop scientific research projects.
5.0 WORKING MARKET
The Public Accountant, graduated from the National University of San Cristóbal de
Huamanga, works professionally in:
1.0 Private and Public Companies

2.0 In International Technical Cooperation Organizations, Embassies, Non-profit
Institutions.
3.0 Financial and Insurance Institutions
4.0 Auditing and Supervision Entities
5.0 National Public Accounting
6.0 Comptroller General of the Republic
9
7.0 Accounting Expert, in judicial and administrative processes

8.0 Investment and Economic Development Projects
9.0 Audit Companies
10.0 Internal Audits of Public and Private Institutions
6.0. CURRICULAR POLICY
1.0. Credit system and curriculum according to the advancement of science and
technology.
2.0. Academic programming by cycles (Total 10 Cycles)
3.0. Basic studies within the Faculty.
4.0. Extracurricular training in Languages
5.0. Professional curriculum of no more than 220 credits
6.0. Pre professional practices
7.0. Comprehensive and humanistic training
7.0 THEORETICAL CONTENT OF PROFESSIONAL STUDIES
The areas of study for the accounting professional are:
1.0. General Knowledge Area
· Math
· Drafting
· Philosophy
· Psychology
· Sociology
· Oratory
· Computing
· Analysis of the Peruvian Reality
2.0. Specialized Training Area
· Financial Accounting
· Cost Accounting and Management
· Strategic Accounting
· Corporate accounting
· Taxation
· Finance
· Audits
· Legislation, Civil, Tax, Commercial
· Expert reports
3.0. Investigation area
· Basic investigation
· Specialized research
4.0. Pre-Professional Practice Area

10
· In Private Companies and Public Institutions
5.0. Co-curricular Activities Area
· Chess
· Music
· Volley
· Dances
· Minor Sports
. Swimming
ENGLISH
· Level I
· Level II
III. OBJECTIVES OF ACADEMIC - PROFESSIONAL TRAINING
Professional education programs must contain the following objectives:
to. Contribute to the academic and humanistic training of accounting students

through teaching classes and the academic advice provided, within the
framework of the regulations and statutes of the University.
b. Achieve, with a multidisciplinary approach and professional leadership, an
identification with the economic and social problems of our country, in times of
great changes and profound social transformations where professional ethics and
morality prevail.
c. Comprehensive student training, in ten academic semesters.

d. Understanding the nature and role of accounting, for this it is necessary to
understand:
· Development of the accounting profession - historical perspective
· Nature of the accounting profession - ethical perspective
· Theoretical foundations of accounting and auditing, as well as other disciplines
in which they operate - theoretical perspective.
and. Have essential skills for the practice of the accounting profession, which means
having the ability to:
F. Understand and apply the technical procedures corresponding to each area of
knowledge.
g. Integrate knowledge from different areas.
h. Identify important aspects of exercising the capacity for judgment and
formulating proposals.
Yo. Possess adequate knowledge of communication.
IV DESCRIPTION OF THE CHARACTER OF THE CURRICULUM
v. CURRICULUM 2004
11
First Semester 100 Odd CRE. H.T. H.P. T.H. REQ

GIVES
MA-143 Mathematics I 4.0 3 3 6 None DAMF

LE-143 Editorial 3.0 2 3 5 None DALL
EC-143 Economy 3.0 2 3 5 None DACEA
MD-141 Methodology of Intellectual Work 3.0 2 2 4 None DAECH
FI-143 Philosophy 3.0 3 0 3 None DAECH
IN-143 Computer Science I 3.0 2 2 4 None DAMF
19.0 27
Second Semester 100 Pair
MA-144 Mathematical Analysis 4.0 3 3 6 MA-143

DAMF
LE-144 Public Speaking 3.0 2 3 5 LE-143
DALL
IN-144 Computer Science II 3.0 2 2 4 IN-143
DAMF
HI-144 Analysis of the National Reality 3.0 3 0 3 None DACEA
CO-144 Introduction to Accounting 3.0 2 3 5 None DACEA
PS-144 Psychology 3.0 2 2 4 None DAECH
19.0 27
Third Semester 200 Odd
CO-241 Financial Accounting I 4.0 3 2 5 CO-144 DACEA

ES-241 Statistics 3.0 2 3 5 MA-144 DAMF
DE-241 Constitutional and Civil Law 3.0 3 0 3 None DADCP
CO-243 Formal Accounting Methodology 3.0 2 3 5 None DACEA
CO-245 Financial Mathematics 3.0 2 3 5 MA-143 DACEA
CO-247 Accounting Theory 3.0 2 2 4 CO-144 DACEA
19.0 27
Fourth Semester 200 Par
CO-240 Company Accounting I 4.0 3 2 5 CO-241 DACEA

CO-242 Financial Accounting II 4.0 3 2 5 CO-241 DACEA
DE-242 Commercial Law 3.0 3 0 3 DE-241 DADCP
EC-242 Microeconomics 3.0 2 3 5 MA-144 DACEA
AD-242 Organization and Administration
Business 3.0 2 2 4 None DACEA
ES-242 Statistics Applied to Business 3.0 2 3 5 ES-241 DAMF
20.0 27
Fifth Semester 300 Odd
CO-341 Company Accounting II 4.0 3 2 5 CO-240 DACEA

CO-343 Cost Accounting I 4.0 3 2 5 CO-242 DACEA
CO-345 Tax System 3.0 2 3 5 DE-242 DACEA
EC-341 Macroeconomics 3.0 2 3 5 EC-143 DACEA
CO-347 Labor News 3.0 2 2 4 DE-241 DACEA
Electives 3.0 2 2 4
20.0 28
Electives
CO-351 Business Management 3.0 2 2 4 CO-240 DACEA
CO-353 Financial Management 3.0 2 2 4 CO-240 DACEA
CO-355 Service Accounting 3.0 2 2 4 CO-240 DACEA
Sixth Semester 300 Pair
12
CO-340 Research Methodology

Accountant 3.0 2 3 5 CO-247 DACEA
CO-342 Financial Statements I 4.0 3 2 5 CO-341 DACEA
CO-344 Cost Accounting II 4.0 3. 2 5 CO-343 DACEA
CO-346 Government Budget 3.0 2 3 5 None DACEA
CO-348 Management Accounting 3.0 2 3 5 CO-343 DACEA
Electives 3.0 2 2 4
20.0 29
Electives
CO-352 International Trade 3.0 2 2 4 CO-341 DACEA
CO-354 Bank Accounting 3.0 2 2 4 CO-341 DACEA
AD-356 Personnel Administration 3.0 2 2 4 AD-242 DACEA
Seventh Semester 400 Odd
CO-441 Higher Accounting I 4.0 3 2 5 CO-342 DACEA

CO-443 Business Finance 3.0 2 3 5 CO-348 DACEA
CO-445 Agricultural Accounting 3.0 2 3 5 CO-344 DACEA
CO-447 Tax Accounting
Indirect 3.0 2 3 5CO-345 DACEA
CO-449 Financial Statements II 4.0 3 2 5 CO-342 DACEA
Electives 3.0 2 2 4
20.0 29
Electives
CO-451 Professional Ethics 3.0 2 2 4 FI-143*** DACEA
CO-453 Taxation Seminar 3.0 2 2 4 CO-345 DACEA
CO-455 Accounting for Non-Profit Entities 3.0 2 2 4 CO-348 DACEA
Eighth Semester 400 Pair
CO-440 Accounting Research 3.0 2 3 5 CO-340 DACEA

CO-442 Higher Accounting II 4.0 3 2 5 CO-441 DACEA
CO-444 Managerial Accounting 3.0 2 3 5 CO-443 DACEA
CO-446 Government Accounting 4.0 3 2 5 CO-346 DACEA
CO-448 Accounting for Direct Taxes 3.0 2 3 5 CO-447 DACEA
Electives 3.0 2 2 4
20.0 29
Electives
CO-452 Investment Projects 3.0 2 2 4 CO-344 DACEA
AD-452 Marketing 3.0 2 2 4 AD-242 DACEA
CO-454 Environmental Accounting 3.0 2 2 4 CO-445 DACEA
Ninth semester 500 Odd
CO-541 Accounting Seminar I 4.0 2 4 6 CO-442 DACEA

CO-543 Financial Audit I 4.0 3 2 5 CO-449 DACEA
CO-545 Thesis I 3.0 2 3 5 CO-440
DACEA
CO-547 Virtual Accounting 3.0 2 3 5 IN-144* DACEA
CO-549 Pre-professional Practice 3.0 0 6 6 CO-442** DACEA
Elective 3.0 2 2 4
20.0 31
Electives
CO-551 Systems Audit 3.0 2 2 4 CO-449 DACEA
13
CO-553 Tax Audit 3.0 2 2 4 CO-345 DACEA

CO-555 Municipal Management Seminar 3.0 2 2 4 CO-446 DACEA
Tenth Semester 500 Pair
CO-540 Government Audit 4.0 3 2 5 CO-446 DACEA

CO-542 Accounting Seminar II 4.0 2 4 6 CO-541 DACEA
CO-544 Financial Audit II 4.0 3 2 5 CO-543 DACEA
CO-546 Thesis II 3.0 2 3 5 CO-545 DACEA
CO-548 Strategic Management Accounting 3.0 2 3 5 CO-444 DACEA
Electives 3.0 2 2 4
21.0 30
Electives
CO-552 Audit Reports Seminar 3.0 2 2 4 CO-543 DACEA
CO-554 Judicial Accounting Expertise 3.0 2 2 4 CO-543 DACEA
CO-556 Management Audit 3.0 2 2 4 CO-543 DACEA
Co-curricular Courses
AC-141 Chess 1.0 0 2 2 None DAECH
AC-142 Music 1.0 0 2 2 None DAECH
AC-143 Volleyball 1.0 0 2 2 None DAECH
AC-144 Dances 1.0 0 2 2 None DAECH
AC-145 Minor Sports 1.0 0 2 2 None DAECH
AC-146 Swimming 1.0 0 2 2 None DAECH
ENGLISH
· Level I
· Level II
- Students will develop these levels in the Language Center
* In addition, it is required to have accumulated 140 credits

** In addition, it is required to have accumulated 140 credits
*** In addition, it is required to have accumulated 116 credits
General considerations:
· To complete the required credits, the student will take two co-curricular
activities of 1.0 Credit each.
· You must pass Level I of English to enroll in Level II
· The pre-professional internship course cannot be evaluated as postponed, nor is
it exonerable.
· Passing the first and second semester courses are requirements to enroll in the
third semester.
· Elective subjects are offered starting in the fifth semester, in a total of 18
subjects with 54 credits, of which the student will choose one subject per
semester.
· The following courses are not possible for exemption:
to. Accounting Research Methodology

b. Thesis I
c. Thesis II
d. Pre-professional practice
14
and. Municipal Management Seminar

F. Audit Reports Seminar
g. Accounting Seminar I
h. Accounting Seminar II
· A maximum of three subjects are considered SINGLE COURSES to conclude

the study curriculum and are exonerable.
· To obtain the Academic Degree, it is required to have satisfactorily completed
100% of the Curricular Plan.
· The description of the subjects will be permanently updated, based on
technological, scientific and regulatory changes.
15
SAW. CURRICULUM ACCOUNTING AND AUDIT VOCATIONAL TRAINING SCHOOL

100 SERIES 200 SERIES SERIES 300 400 SERIES 500 SERIES
MD- IN-144 CO-243 AD- CO-347 CO-346 CO-447 CO-446 CO-547 CO-540
141 242 *
IN-143 PS-144 DE-241 DE-242 CO-345 CO-342 CO-441 CO-448 CO-549 ** CO-542
LE-143 LE-144 CO-241 CO-240 CO-341 CO-344 CO-449 CO-442 CO-541 CO-544
EC-143 CO-144 CO-247 CO-242 CO-343 CO-348 CO-445 CO-444 CO-543 CO-548
MA- MA- ES-241 ES-242 EC-341 CO-340 CO-443 CO-440 CO-545 CO-546
143 144
FI-143 HI-144 CO-245 EC-242 Electiv Electiv Electiv Electiv Electiv Electiv
e e e e e e
CO-351 CO-352 CO-451 CO-452 CO-551 CO-552

CO-240 CO-341 FI-143*** CO-344 CO-449 CO-543
CO-353 CO-354 CO-453 AD-452 CO-553 CO-554

CO-240 CO-341 CO-345 AD-242 CO-345 CO-543
* It is required to have accumulated 140 credits
** It is required to have accumulated 140 credits CO-355 AD-356 CO-455 CO-454 CO-555 CO-556
*** It is required to have accumulated 116 credits CO-240 AD-242 CO-348 CO-445 CO-446 CO-543
16
VII. DISTRIBUTION OF SUBJECTS BY AREAS OF THE PROFESSIONAL

PROFILE.
1.0. General formation CRE. H.T. H.P. T.H.

MA-143 Mathematics I 4.0 3 3 6
LE-143 Editorial 3.0 2 3 5
EC-143 Economy 3.0 2 3 5
MD-141 Methodology of Intellectual Work 3.0 2 2 4
FI-143 Philosophy 3.0 3 0 3
IN-143 Computer Science I 3.0 2 2 4
MA-144 Mathematical Analysis 4.0 3 3 6
LE-144 Public Speaking 3.0 2 3 5
IN-144 Computer Science II 3.0 2 2 4
HI-144 Analysis of the National Reality 3.0 3 0 3
CO-144 Introduction to Accounting 3.0 2 3 5
PS-144 Psychology 3.0 2 2 4
38.0 54
2.0. Vocational training
CO-241 Financial Accounting I 4.0 3 2 5

ES-241 Statistics 3.0 2 3 5
DE-241 Constitutional and Civil Law 3.0 3 0 3
CO-243 Formal Accounting Methodology 3.0 2 3 5
CO-245 Financial Mathematics 3.0 2 3 5
CO-247 Accounting Theory 3.0 2 2 4
CO-240 Company Accounting I 4.0 3 2 5
CO-242 Financial Accounting II 4.0 3 2 5
DE-242 Commercial Law 3.0 3 0 3
EC-242 Microeconomics 3.0 2 3 5
AD-242 Organization and Administration
Business 3.0 2 2 4
ES-242 Statistics Applied to Business 3.0 2 3 5
CO-341 Company Accounting II 4.0 3 2 5
CO-343 Cost Accounting I 4.0 3 2 5
CO-345 Tax System 3.0 2 3 5
EC-341 Macroeconomics 3.0 2 3 5
CO-347 Labor News 3.0 2 2 4
CO-351 Business Management 3.0 2 2 4
CO-353 Financial Management 3.0 2 2 4
CO-355 Service Accounting 3.0 2 2 4
CO-342 Financial Statements I 4.0 3 2 5
CO-344 Cost Accounting II 4.0 3. 2 5
CO-346 Government Budget 3.0 2 3 5
CO-348 Management Accounting 3.0 2 3 5
CO-352 International Trade 3.0 2 2 4
CO-354 Bank Accounting 3.0 2 2 4
AD-356 Personnel Administration 3.0 2 2 4
CO-441 Higher Accounting I 4.0 3 2 5
CO-443 Business Finance 3.0 2 3 5
17
CO-445 Agricultural Accounting 3.0 2 3 5

CO-447 Accounting for Indirect Taxes 3.0 2 3 5
CO-449 Financial Statements II 4.0 3 2 5
CO-451 Professional Ethics 3.0 2 2 4
CO-453 Taxation Seminar 3.0 2 2 4
CO-455 Accounting for Non-Profit Entities 3.0 2 2 4
CO-442 Higher Accounting II 4.0 3 2 5
CO-444 Managerial Accounting 3.0 2 3 5
CO-446 Government Accounting 4.0 3 2 5
CO-448 Accounting for Direct Taxes 3.0 2 3 5
CO-452 Investment Projects 3.0 2 2 4
AD-452 Marketing 3.0 2 2 4
CO-454 Environmental Accounting 3.0 2 2 4
CO-541 Accounting Seminar I 4.0 2 4 6
CO-543 Financial Audit I 4.0 3 2 5
CO-547 Virtual Accounting 3.0 2 3 5
CO-551 Systems Audit 3.0 2 2 4
CO-553 Tax Audit 3.0 2 2 4
CO-555 Municipal Management Seminar 3.0 2 2 4
CO-540 Government Audit 4.0 3 2 5
CO-542 Accounting Seminar II 4.0 2 4 6
CO-544 Financial Audit II 4.0 3 2 5
CO-548 Strategic Management Accounting 3.0 2 3 5
CO-552 Audit Reports Seminar 3.0 2 2 4
CO-554 Judicial Accounting Expertise 3.0 2 2 4
CO-556 Management Audit 3.0 2 2 4
181.0 252
3.0. Investigation area
CO-340 Accounting Research Methodology3.0 2 3 5

CO-440 Accounting Research 3.0 2 3 5
CO-545 Thesis I 3.0 2 3 5
CO-546 Thesis II 3.0 2 3 5
12.0 20
4.0. Pre-Professional Practice Area
CO-549 Pre-professional Practice 3.0 0 6 6

3.0 6
5.0. Cocurricular Activities Area
AC-141 Chess 1.0 0 2 2

AC-142 Music 1.0 0 2 2
AC-143 Volleyball 1.0 0 2 2
AC-144 Dances 1.0 0 2 2
AC 145 Minor Sports 1.0 0 2 2
AC 146 Swimming 1.0 0 2 2
18
REQUIREMENT TO COMPLETE THE CURRICULUM OF STUDIES
The study curriculum is flexible in nature, and the student must pass:
54 Compulsory Subjects 180.0 Credits

06 Elective Subjects 18.0 Credits
02 Co-curricular Subjects 2.0 Credits
62 TOTAL 200.0 Credits
VIII. SUMMARY AND DESCRIPTION OF SUBJECTS

19
FIRST SEMESTER 100 ODD
MA-143 MATHEMATICS I HT 3 HP 3 TH 6 Req. None (4.0 Credits)

Nature: Theoretical Practical
Objectives: To reinforce to students what they have learned in Secondary Education
about their training in the field of mathematics, in such a way that they are in a position
to assimilate the importance of this subject for the future Public Accountant.
Content: Sets and real numbers. Coordinate Geometry and Straight Line. Equations of
one variable. Inequalities. Quadratic equations. System of linear equations. Applications
to analysis in administration. Offer and demand. Matrix algebra. Inverses and
determinants: Input-output analysis. Markov chain. Real function of real variable.
Graph of a function. Types of functions. Special functions. Identity, constant, Square
root, Absolute value, Largest integer, linear, quadratic, polynomial, supply, demand,
cost, income, utility and elasticity. Economic applications. Algebra of functions.
Composition of a function and inverse of a function. Applications to administration and
economics. Applications of mathematical packages such as: MATCAD,
MATHEMATICA, MATLAB, AND DERIVE, in order to simulate the development of
optimizations and other topics of interest on the machine
Practice Environment: Classroom
LE-143 EDITION HT 2 HP 3 TH 5 Req. None (3.0 Credits)

Objectives: Provide students with the correct way to use writing, punctuation,
intonation and everything related to the proper use of spelling and handwriting.
Content: Syntax, intonation and punctuation. Reasoned correction of the most frequent
synthetic errors. Writing commercial documents – Writing Public Management
Documents Writing Reports – Spelling – Practical cases.
The reading. Knowledge of lexicon and use of dictionaries. Search for general ideas and
specific information. The structure of the text. The content schemes. Stages of academic
writing.
Practice Environment: Classroom.
EC-143 ECONOMY HT 2 HP 3 TH 5 Req. None (3.0 Credits)

Objectives: To introduce students to the basic concepts and importance of economics
and the role it plays in the life of man.
Content: Introduction and meaning of economic theory.- Economic Resources.-
Production sectors.- Law of Scarcity.- Fundamental decisions of economics.- Field and
method of economics.- What type of science is economics.- Relationships between
economic problem, theory, empirical verification and economic policy. The different
schools in economics: Differences in field and method.- Determinants of supply and
demand, equilibrium.- The main structures of the market for final goods, perfect
competition, monopoly.- Field of macroeconomics.- Introduction to national accounts .-
The determinants of aggregate supply and demand. Money and the financial system.-
Inflation and unemployment.- Effect of fiscal and monetary policies.- Notions of
macroeconomics of an open economy.
MD 141 METHODOLOGY OF INTELLECTUAL WORK

20
HT 2 HP 2 TH 4 Req. None (3.0 Credits)

Objectives: That students understand the use of different instruments for research, so
that they are able to carry out serious research in different scientific disciplines.
Content: Methodology of individual work: Methodology of intellectual work. The
monographic work. Resources and strategies for searching bibliographic information.
Reading. Basic study techniques. Complementary study techniques. Writing and written
presentation techniques. The thesis. Oral presentation. Diagnosis of study habits and
strategies: Study/learning diagnosis. Analysis questionnaires: IHE; CETI; ACRA.
Observation guides. Preparation of reports
FI-143 PHILOSOPHY HT 3 HP 0 TH 3 Req. None (3.0 Credits)

Nature: Theoretical
Objectives: The fundamental objective of this subject is for students to have a well-
defined philosophical conception of the world, based on the concepts that will be taught
in the classroom.
Content: The fundamental philosophical questions. Origins of philosophy. Pre-Socratic
thought, Socrates, Plato, Aristotle, Saint Thomas Aquinas, Descartes, English
Empiricism: Locke, Hume, Kant, Marx. Existentialism and the most recent
philosophical currents.
IN-143 COMPUTING I HT 2 HP 2 TH 4 Req. None (3.0 Credits)

Objectives: For students to know the benefits that computing offers through its various
programs
Content: Basic concepts - history. Microsoft Word – Excel – Microsoft Access –
Power Point – Internet Explorer – Applications
Practice Environment: Classroom and Office
.
SECOND SEMESTER 100 PAR
MA-144 MATHEMATICAL ANALYSIS

HT 3 HP 3 TH 6 Req. MA-143 (4.0 Credits)
Objectives: To impart to students mathematical knowledge related to their area of
professional training and their use of different mathematical packages.
Content: Increasing and decreasing functions. Limit of a function. Continuity of a
function. Derivative of a function. Calculation of derivatives. Reasons for change.
Chain rule. Implicit and higher order derivative. Optimization and curve tracing.
Transcendent Functions: Exponential and logarithmic functions, Differentiability.
Logarithmic differentiation and elasticity. Application to Administration and Economy.
Integral Calculus: Anti derivative of a function. Indefinite integral. Integration formulas.
Integration methods: Substitution or change of variable by parts, partial fractions and
others. Applications. Definite integral. Integration calculation by area under the curve
method. Average value of a function. Numerical or approximate integration. Improper
Integral (density function). Application in administration and economics. Use of the
MATHEMATICA or MATCAD package and DERIVE 5.
21
LE-144 SPEAKING HT 2 HP 3 TH 5 Req. LE-143 (3.0 Credits)

Objectives: Provide students with the necessary guidelines for good oral elocution and
optimal writing of administrative documents in general.
Content: Text Structure; Academic Writing (stages) Composition Techniques; Oral
Elocution.- Drafting of Basic Administrative Documents.- Analysis and Interpretation
of Texts.- Increase in Lexicon.
IN-144 COMPUTING II HT 2 HP 2 TH 4 Req. IN-143 (3.0 Credits)

Objectives: expand the knowledge acquired in the first level of computing and the
appropriate use of accounting packages
Content: Programming Language – MS DOS – Visual Fox – Accounting Sciences
application programs – Program development.
Practice Environment: Classroom and Office
HI-144 ANALYSIS OF THE NATIONAL REALITY

Nature: Theoretical
Objectives: That students have a thorough knowledge of political, social and economic
events at a global and national level.
Content: Population. Power and politics. Mega trends. The Company environment:
Characteristics. Working market. Tourism. Education. Agriculture and national
development. Manufacturing production. Construction Industry in Peru. Leadership.
The external sector and exports. Informality and new entrepreneurs. Crisis and popular
responses. Changes in the international environment. Public Investments and State
Management.
CO-144 INTRODUCTION TO ACCOUNTING

Objectives: Familiarize the student with accounting language, awakening their interest
based on Accounting Philosophy. Learning accounting must begin with theoretical
knowledge of its universal conceptual definitions and the reason for its category of
science. Know its origin, how it has evolved and how it will continue to evolve in the
future.
Content: Accounting Evolution of History. Location of Accounting within the general
classification of science. Concept classification, field of application and importance of
accounting. Relations with other disciplines. References to accounting standards and
principles. Reference of Financial Statements, users, advantages and disadvantages.
Accounting books, their classification, purpose, legal provisions and prohibitions.
General classification of accounts and an Accounting Plan. Explanation of how the
inventory should be prepared. Introduction to the use of the Inventory and Balance
Book.
PS-144 PSYCHOLOGY HT 2 HP 2 TH 4 Req. None (3.0 Credits)

22

Objectives: The objective of the subject is to make students aware of the various
behaviors of human beings, both individually and in groups.
Content: Social behavior.- Social attitudes.- Personality communication.- Deviant
behavior.- Introduction to group behavior.- Leadership and group efficiency.- Group
dynamics.- The behavior of the masses. - Needs and Motivation.- Communication of the
masses.
THIRD SEMESTER 200 ODD
CO-241 FINANCIAL ACCOUNTING I

HT 3 HP 2 TH 5 Req. CO-144 (4.0 Credits)
Nature.- Theoretical Practical
Objectives: Train the student regarding the importance and new accounting trends in
the business world, accounting systems, accounting books and preparation of trial
balances.
Content: Accounting and new trends.- Accounting perspectives.- Accounts.-
Accounting System.- Accounting books.- Users of accounting information.- Accounting
cycle.- Trial balance.
ES-241 STATISTICS HT 2 HP 3 TH 5 Req. MA-144 (3.0 Credits)

Nature: Theoretical Practical.
Objectives.- The purpose is to ensure that the student, at the end of the course, has
sufficient knowledge to explain the basic concepts of statistics and carry out adequate
calculations of the problems of basic statistics, with and without the use of agents.
existing smart devices.
Content: Basic concepts. Variables and sums. Organization of statistical data.
Frequency distribution table. Histograms. Frequency polygons, warheads. Measures of
central tendency. Measures of dispersion. Asymmetry and pointing. Odds. Two-
dimensional variables.
Practice Environment.- Classroom.
DE-241 CONSTITUTIONAL AND CIVIL LAW

Nature: Theoretical
Objectives: Provide sufficient information about the Magna Carta and civil law, for the
future professional practice of the Public Accountant, within the framework of legality
and respect for law. Every citizen should know constitutional law, especially an
accounting professional who plays a very important role in economic entities.
Content : Theory of Law.- Constitutional Law.- Of the Person and Society – Of the
State and the Nation – Of the Economic Regime – Of the Structure of the State –
Constitutional Guarantees.
Civil Law: General provisions – Assets – Principal and guarantee rights – Obligations
and their effects – Nominated contracts – Business Management – Unjust enrichment
23
Rights of natural persons.- Civil Status Registries.- Legal Persons.- Legal Act. - Vices
of Will.- Simulation.- Fraud.- Nullity of Legal Acts.- Illicit Acts.
Practice environment: Classroom
CO 243 FORMAL ACCOUNTING METHODOLOGY

Nature : Theoretical Practical.
Objectives: To make students aware of the generic concepts about accounting, the most
common accounting terminologies and abbreviations, payment vouchers, use and
management of the most common formats, diagrams of accounting processes, study of
accounting standards and principles, that is, , in short the basic preparation for the
student in accounting.
Content: Structuring and use of theoretical and technical accounting language.- General
theoretical and practical training in the use of source documents.- Support of purchase
and sale operations of goods and services.- Credits, securities, securities and others of
economic-financial content. .- Accounting Records and their interrelation with the
respective tax regulations.
CO-245 FINANCIAL MATHEMATICS

HT 2 HP 3 TH 5 Req. MA-143 (3.0 Credits)
Objectives : Train the student to be able to solve financial problems in banking,
commercial and industrial activities. Also know the mechanism of modern financial
terms for business financing.
Content : Basic nominations. Simple interest, Compound interest. Discounts and types
of discounts. Interest rates used in the financial system. Theory of income or annuities.
Amortization of debts at simple and compound interest. Depreciation and depletion. Net
present value (NPV). Internal rate of return (IRR). Equivalent Uniform Annual Cost
(CAUE)
Practice Environment: Classroom and Computer Office
CO 247 ACCOUNTING THEORY HT 2 HP 2 TH 4 Req. CO-144 (3.0

Credits)
Objectives : Provide doctrinal and philosophical knowledge of the professional
discipline of public accounting.
Provide knowledge of the scientific bases, theories and accounting principles.
Provide analytical knowledge of International Accounting Standards, CONASEV
Standards, SBS, Public Accounting.
Content: Accounting Theory.- Scientific Bases.- Structuralist Approach.- Different
Schools.- Scientific Foundation of Accounting.- Accounting Principles.-
Postulates.- International Accounting Standards. Conasev, SBS and National Public
Accounting Standards.
FOURTH SEMESTER 200 PAR
CO-240 COMPANY ACCOUNTING I

24

Objectives: Prepare the student to be a business manager or advisor, knowledgeable
about the various corporate forms, their characteristics, and control mechanisms from
their constitution to their extinction.
Content: Constitution, Distribution and Liquidation of Commercial Liability
Companies Ltda.- Collective Companies.- Limited Partnerships and Civil Companies.
CO-242 FINANCIAL ACCOUNTING II

Objectives: Train the student in the preparation of Worksheets and formulation of basic
Financial Statements in strict observance of international accounting principles and
standards.
Content: Worksheet.- Adjusting entries.- Balance sheet.- Profit and Loss Statement.-
Cash Flow Statement.- Statement of Changes in Net Worth.
DE-242 COMMERCIAL LAW HT 3 HP 0 TH 3 Req. DE-241 (3.0 Credits)

Nature: Theoretical
Objectives: Provide sufficient information about the Magna Carta and commercial law,
for the future professional practice of the Public Accountant, within the framework of
legality and respect for law. Every citizen should know commercial law, especially an
accounting professional who plays a very important role in economic entities.
Content: International Trade Law - Commercial Law. Economy, business. . Modern
Contracts: Leasing, Factoring, Franchising, Trust, Joint Venture, Underwriting, Know
how. Trade Acts. General corporate law. Types of Companies. Individual Company
Limited Liability. Irregular societies. Labor and tax aspects linked to companies.
Fundamental concepts about investing in the Stock Market. Securities and Securities
Law.- Asset Restructuring Law.
EC-242 MICROECONOMICS HT 2 HP 3 TH 5 Req. MA-144 (3.0 Credits)

Objectives.- The purpose of the subject is to enable the student to be able to understand
and analyze the economic behavior of individual decision-making units; as consumers,
producers and companies. In addition, provide the student with basic knowledge about
the forms of market organization and their interconnection with decision-making units.
Content: The theory of demand: The theory of revealed preference, choice under
uncertainty, consumer surplus. The theory of exchange. Transaction costs and property
rights. The theory of supply: The production function and the cost function. The
competitive balance. The supply and demand of labor Market Equilibrium.- Market
Types.- Equilibrium of the Competitive Company. Monopoly. Oligopoly. Monopolistic
competition. Market. Wellbeing economics. General balance.
AD-242 BUSINESS ORGANIZATION AND ADMINISTRATION

25
Objectives.- Provide the student with the necessary theoretical and practical
instruments, from the systemic approach, that allows them to design organizational and
management models in accordance with the current reality, aimed at effective
administration of companies.
Content: General systems theory. Systems approach for organizations. Contingency
approach. Elements of the organizational structure. Organization models. Strategic
Management and new trends. Strategic goals of modern companies. Triangular
Administration. Management information systems. Personnel selection process.
Organization and functions manual. Procedures manual. Management indicators.
ES-242 STATISTICS APPLIED TO BUSINESS

HT 2 HP 3 TH 5 Req. ES-241 (3.0 Credits)
Objectives.- Once the subject is completed, the student will be able to adequately carry
out statistical calculations applied to business and research; as well as appropriately use
the results obtained in decision making.
Content: Organization of statistical data. Random variables. Main probability
distributions. Index numbers. Sampling Distributions.- Statistical Inference.- Linear
Regression Analysis.- Correlation Analysis.- Time Series.- Decision Theory.-
Sampling.- Applications.
FIFTH SEMESTER 300 ODD
CO-341 COMPANY ACCOUNTING II

Objectives: As a second level of companies, it focuses its attention on comprehensive
knowledge and control of Public Limited Companies, as one of the most important
corporate forms that concentrates the largest number of investors and capital.
Content: Constitution, Accounting Process, Financial Statements, Distribution and
Liquidation of Public Limited Companies
CO-343 COST ACCOUNTING Yo

Objective: Train the student in relation to the role of cost accounting, production
factors, allocation of indirect costs and determination of unit production costs.
Content: Cost accounting, cost classification, production factors, cost behavior, cost
allocation, determination of product costs, predetermined costs, cost-volume analysis.
Practice Environment : Classroom
CO-345 TAX SYSTEM HT 2 HP 3 TH 5 Req. DE-242 (3.0 Credits)

Objective.- Study the foundations, importance and content of the Tax System as a
political-economic management tool for the socio-economic development of a state.
26
Content : Historical evolution – Sources and principles of tax law – Tax system –
Peruvian tax system – Analysis of the structure of the tax system – Classification of
taxes – The tax legal relationship – Tax administration – Policies that must be followed
to improve Tax Administration.- Functions of the Tax Administration.
Practice Environment .- Classroom.
EC-341 MACROECONOMICS HT 2 HP 3 TH 5 Req. EC-143 (3.0 Credits)

Objectives: At the end of this subject, the student must clearly and fully understand the
functioning of the collective level of economic activity that includes the aggregate
economic variables; such as income, production, consumption, investment, savings and
being in a position to analyze the economic measures that affect aggregate variables and
macroeconomic policy in an open economy.
Content: Basic concepts in macroeconomics. The System of National Accounts.
Definition of National Income: the static model of macroeconomic equilibrium and
comparative statics. Product determination: the framework of aggregate supply and
demand. Consumption and savings. The investment. Savings, investment and checking
account. The government sector. The demand for money. The money supply process.
Money, exchange rate and prices. Macroeconomic policies in an open economy: Fixed
exchange rate and flexible exchange rate. Macroeconomic model for dollarized
economies. Unemployment. Monetary and fiscal policies. Stabilization policy.
CO-347 LABOR CURRENT HT 2 HP 2 TH 4 Req. DE-241 (3.0 Credits)

Objectives: Ensure that future Public Accountants have full knowledge and mastery of
public and private labor legislation, in order to supervise administrative acts related to
the administration of Human Resources, which are very important in companies and the
public sector.
Content : Basic concepts of the labor legal framework of the private and public sectors.
Labor contracts. Types of Remuneration. Worker social benefits. Special regimes. Profit
sharing. Incompatibility of payment of remunerations. Rights and obligations of
workers – Analysis, interpretation and application of labor standards contained in
Legislative Decrees Nos. 728 and 276 and the New Administrative Procedures Law.
ELECTIVES:
CO-351 BUSINESS MANAGEMENT

Goals: Provide the legal regulations for the constitution of a specific business
organization, its financing and adoption of an appropriate accounting system according
to the corporate purpose.
Content: Legislation to create companies.- types of business organization.- profiles
to create companies.- value chain.- cost of business financing.- accounting system
design, purposes.
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CO-353 FINANCIAL MANAGEMENT HT 2 HP 2 TH 4 Req. CO-240 (3.0

Credits)
Goals: Understand and choose financial evaluation alternatives for the adoption of
coherent policies in business finance.
Content: The field of finance.- strategic financial planning.- financing policy.-
financial diagnosis.- diagnosis of business objectives.- operational, financial and total
leverage.- financial budget.
Practice environment: Computer laboratory.
CO-355 SERVICE ACCOUNTING

Objectives: That the student understands and expands his knowledge of the service
sector in its various modalities, and is in a position to adapt his field of professional
application, according to the characteristics of each of the entities studied.
Content: Role of service accounting.- Service companies.- Plan of Accounts.- Hotel
accounting.- Restaurants – Transportation, Water, Electricity, others.- Tax aspect.-
Financial statements of each type of service.
SIXTH SEMESTER 300 PAR
CO 340 ACCOUNTING RESEARCH METHODOLOGY

Objectives: Provide knowledge of the theoretical foundations of Scientific Research.
Provide conscious analytical study of the scientific research process, identifying the role
of theory and method in the construction of knowledge.
Determine the elements or phases of the accounting research process.
Content: Scientific knowledge.- Nature of scientific knowledge.- The Scientific
Method of Accounting knowledge.- Research.- Types of Research.- Phases of an
Investigation.- How to transmit the acquired knowledge.- Special techniques of
Scientific Research and Accountant.
CO-342 FINANCIAL STATEMENTS I

Objectives: Provide the student with the necessary theoretical and practical knowledge
aimed at the formulation of basic and complementary financial statements within the
framework of the generally accepted principles and regulations in force in our country
that allow understanding the informative content of accounting related to the economic
entity to which a certain date.
Content: Definition; objectives and usefulness of financial information. Analysis of
international standards related to the formulation and disclosure of accounting
information. Analysis and application of the CONASEV regulations; Instructions for
Government Accounting and provisions from the National Public Accounting Office on
the presentation of accounting information. Preparation of work papers prior to
preparation of financial statements.- General balance sheet. Profit and loss statement
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and Statement of changes in equity and Cash flow statement. Adjustment methodology
for monetary correction due to price variation effects. Disclosure of accounting policies
at the level of notes to the financial statements and annexes. Applications and cases.
Practice environment: Classroom.
CO-344 COST ACCOUNTING II

Objective: Train the student on cost systems, estimates, standards, industrial budgets
and new approaches and/or cost paradigms.
Content: Partial costs.- Complete costs.- Estimated costs.- Standard costs.- Activity-
based costs.- Industrial budgets.- Costs for decision making.- New trends in cost
calculation and management.- Jit and the effects on costs.
CO-346 GOVERNMENT BUDGET

Objective: Train and provide the student with the necessary theoretical and practical
knowledge aimed at the formulation of financial, budgetary, management and
complementary statements within the framework of the generally accepted principles
and regulations in force in our country.
Content : Logical Framework - Operational Plans - Strategic Plan - The budget,
difference between public and private sector budget, State Budget Management Law -
Principles of the budget process, programmatic structure of the budget, classifier of
income and expenses, phases of the process budgetary: programming, approval,
execution and evaluation, the public sector budget law – State Contracting and
Acquisitions Law – Formulation of the Budget Execution Statement.
CO-348 MANAGEMENT ACCOUNTING

Objectives: Establish the theoretical and methodological basis regarding cost
administration in business management.
Understand the scope of technical terminology in cost calculation and analysis.
Design costing systems and prepare cost quality reports.
Content: Nature of management accounting. Cost management. Determination of cost
behavior. Cost information for various decision and control purposes. Pricing,
profitability and cost management. Measurement of the performance and productivity
mix. Activity-based costing. Contemporary control system. (Quality costs)
Practice Environment: Classroom and visit to national companies
ELECTIVES:
CO 352 INTERNATIONAL TRADE

Nature of the Course : Theoretical Practical
Goals. - At the end of the course the student will be able to understand the commercial
operations that are carried out between two or more countries and interpret the
29
international trade regimes, as well as determine whether international trade is

consistent or inconsistent at present. Efficiently apply knowledge about exports and
imports, in tax matters.
Content.- General concepts of Commerce.- Marketing.- Central Banks.- Currency.- The
Process of Monetary Supply.- Money, Exchange Rate and Prices.- Trade and
Globalization.- Foreign Trade.- Multilateral Trade. - Commercial Contract.- Licenses.-
Exports and Imports.- International Trade Regimes.- Countertrade or Linked Trade.-
Barter.- Counter Purchase.- The Switch.- The Swap.- Clearing Account and Offset.-
Trade A through a Network.- Inflation.- Taxes in International Trade.
Practice Environment: Classroom and visit to national and international companies
CO-354 BANK ACCOUNTING

Objectives: At the end of the course, students will be able to: have the necessary
knowledge about the Accounting management of Financial Institutions - Banks, as well
as possess a reference framework for their Organization, Administration and
Supervision. .
Content: Understands the banking organization, restrictions, banking accounting
system, supervision, main banking operations and Financial Statements.
Practice Environment: Classroom and office
AD-356 PERSONNEL ADMINISTRATION

HT 2 HP 2 TH 4 Req. AD-242 (3.0 Credits)
Objectives: To ensure that the accounting student is trained at the end of his studies in
comprehensive personnel administration as it is an important part of the production
process and the only thinking resource of the organization.
Content : The new conception of Personnel Administration – Paradigms in Personnel
Administration – Approaches to take into account in Personnel administration –
Personnel Administration Policies – Employment contracts – Trade unionism – Social
benefits – Worker-company relationship – Personality – Motivation - Group Behavior –
Leadership.
SEVENTH SEMESTER 400 ODD
CO-441 SUPERIOR ACCOUNTING I

Objectives: Analyze and understand the philosophy of generally accepted accounting
principles as well as international accounting standards and their application to specific
situations of Peruvian business activity.
Content: Accounting Policies.- Accounting Estimates.- Changes in accounting policy.-
Financial effects of extraordinary items, adjustment of previous periods and accounting
changes. Solving problems related to revenue recognition. Purchase method and
business combination. Accounting in foreign currency and conversion of financial
statements to national currency and vice versa. Capitalization of financing costs.
Accounting for financial leasing contracts. Accounting for research and development
costs and pre-operational costs.
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Practice environment : Classroom
CO-443 BUSINESS FINANCE

Objectives: Provide the participant with the theoretical and practical elements of the
financial function within a company. Likewise, it is intended to energize the decisions,
concepts and financial tools previously obtained, seeking to place the participant within
a context that simulates the real life of corporate financial decisions and finally,
understand the environment within which the company operates.
Content: Finance and the financial system.- Financial Structure and Financial
Measurements.- Administration of Current Assets and Liabilities.- Added Economic
Value.- Valuation of companies.- Introduction to Financial Instruments and Markets.-
Risk management and theory of wallet.-. Financial Planning.- Financial Control.- Short,
medium and long term financing.
Practice environment: Classroom and/or computer room
CO-445 AGRICULTURAL ACCOUNTING

Objectives : Prepare the student for advice and accounting management of agricultural
and agroindustrial companies. To achieve the objectives, it is necessary to visit the
experimental centers.
Content: Concept.- Importance.- Agricultural Accounting.- Agricultural exploitation
production process.- Accounting Process.- Livestock Accounting.- Livestock
exploitation process.- Accounting Process.
Practice environment : classroom and experimental centers
CO-447 ACCOUNTING FOR INDIRECT TAXES

Objectives : Prepare the student for the proper management of various taxes for both
the private sector and local governments.
Content: General sales tax, selective consumption tax, municipal taxes and social
contributions.
Practice environment : classroom.
CO-449 FINANCIAL STATEMENTS II

Objectives: The main objective of the course is to provide the student with the basic
theoretical knowledge, as well as the necessary practice for the analysis and
interpretation of the accounting information contained in the financial statements. In the
practical sessions, the student will be trained in financial analysis and decision making
based on accounting information. Both the content of the course and the completion of
exercises and cases will take into account the current legal provisions related to the
economic and financial aspect of Peruvian companies.
Content: Objectives of financial statement analysis. Types of analysis Techniques.
Study of the financial environment and business organizations. Study of the Balance
Sheet, Income Statement, Statement of Changes in Net Worth and Cash Flow. The
31
financial environment and the strategic planning process (analysis of the competitive
environment, auditing and strategic control), Financial planning process. The
Operational Plan (working capital management, short-term financing). The Strategic
Plan (organizational growth strategies and comparative control), financing the growth of
organizations. Techniques and Methods of Analysis and Interpretation. Analysis of
common deficiencies of companies using the DU PONT method. Evaluation and
financial analysis report. Practical applications.
ELECTIVES:
CO-451 PROFESSIONAL DEONTOLOGY

HT 2 HP 2 TH 4 Req. FI-143 and 116 Accumulated Credits (3.0 Credits)
Objectives : Prepare the future public accountant on the principles that must prevail in
his personality, both at the moral and ethical level and other aspects that every
professional must possess.
Content: Diagnosis of the problem of the integration of moral values in decision-
making in the professional world, Moral objectivity and the Formalization of Moral
Principles: Truth, justice, value, self-esteem, honor, freedom. A path towards the
integration of moral values in decision-making in professional life. The profession as a
vocation of service, the moral conscience of the person. Communicating the truth in
professional life. The exercise of the rights inherent to private property. The fair
compensation of people who produce goods and offer services. The professional against
bribery and fraud. Analysis of the Professional Code of Ethics of the Public Accountant.
CO-453 TAXATION SEMINAR

Objectives : Prepare the student for the correct handling of the various forms used in
the accounting profession.
Content: Formulation and presentation of Income Tax sworn declarations – Payments
on account and settlement of taxes administered by Sunat, Public Institutions and Local
Governments – Filing deadlines – Sanctions for formal and substantial infringement –
Regularizations, updates of taxes – Claims and Appeals – VAT Refunds.
CO-455 ACCOUNTING FOR NON-PROFIT ENTITIES

Objectives : At the end of the subject, the student must be able to perform efficiently in
non-profit entities in aspects such as the implementation of accounting systems,
knowledge of the legal and tax regime, management of the accounting process until the
preparation of the information. financial.
Content: Generalities – Legal and Tax Regime – Organization and Accounting Systems
– Non-Governmental Organizations – International Technical Cooperation –
Associations – Trade Organizations – Charities – Clubs – Communities – Preparation of
Financial Information.
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EIGHTH SEMESTER 400 PAR
CO-440 ACCOUNTING RESEARCH

Objectives: Train the student on the role of research within accounting sciences, types
of research, stages of research and development of documentary and field research
schemes.
Content: Accounting research - Accounting research classes - Documentary research.
Stages of documentary research – Field research – Stages of field research – Mixed
research – Phases of mixed research.
Practice environment: Classroom.
CO-442 SUPERIOR ACCOUNTING II

Objectives: Analyze and apply the philosophy of generally accepted accounting
principles as a continuation and reinforcement of the knowledge obtained in the subject
of advanced accounting I.
Content: Accounting for income tax. Accounting for contingencies and events after the
balance sheet date.- Accounting for Investments.- Accounting for investments in
subsidiaries, consolidated Financial Statements.- Business Collaboration Contracts.-
Participation in Joint Venture.- Accounting for bailments.- Accounting for Factoring
Operations.- Financial Leasing. Case Development.
CO-444 MANAGERIAL ACCOUNTING

Objectives: The course aims to make the student capable of using accounting as an
information system to plan and control the operations of the company and to make
better decisions that lead to the achievement of its objectives, taking into account the
basic considerations, from the managerial point of view, that give rise to financial and
cost accounting.
Content: Costing systems: Absorbent and direct. Cost Volume Profit Model. Cost of
prediction error. The relevant costs in making short-term decisions. The role of budgets
in planning, the master budget, the relevance of information for decision making in the
face of globalization.
CO-446 GOVERNMENT ACCOUNTING

Objectives : Adequately prepare the future public accountant for professional practice
in the National Public Sector.
Content: Concept – Application of General Standards of the Government Accounting
System – Application of Instructions on Government Accounting – Application of
Principles accepted in Government Accounting, Computerized Information System –
Analysis and application of the General Standards of Supply and Treasury
33
Administrative Systems - Analysis and application of the Government Accounting Plan

- Accounting Integration and preparation of the periodic and annual Financial and
Budgetary Statements before the regulatory and supervisory bodies - Integrated
Financial Administration System SIAF - Accounting Closing.
CO-448 ACCOUNTING FOR DIRECT TAXES

Objectives : Provide future accountants with knowledge about the proper classification
of income.
Content: Income Tax, income tax classification, first category income, second category
income, third category income, fourth category income, fifth category income,
presentation of income tax affidavit
ELECTIVES:
CO-452 INVESTMENT PROJECTS

Objectives: Train the student in the theoretical principles, methods and techniques for
the formulation of investment projects for the public and private sectors, as well as
applying economic principles to private investment decisions. Analyze the different
evaluation criteria.
Content: Generalities. Phases.- Market study.- Legal and technical study.- Projection of
costs and expenses.- Projection of investment and its financing.- Projection of Income.-
Financial Evaluation.
AD-452 MARKETING HT 2 HP 2 TH 4 Req. AD-242 (3.0 Credits)

Objectives: Provide accounting students with basic concepts and experiences about
business Marketing.
Content: The Marketing Plan – Consumer Behavior – Advertising Keys – People
Management in current times – Sales Organization, Management and Control.
CO-454 ENVIRONMENTAL ACCOUNTING

Objectives: Provide students with the determination of environmental costs.
Content: Designs the understanding and analysis of environmental costs, classification,
allocation of environmental costs, bases for the proration of environmental costs, impact
on the costs of goods and/or services, accounting process.
NINTH SEMESTER 500 ODD
CO-541 ACCOUNTING SEMINAR I

34

Objective.- Apply the theoretical knowledge acquired, through the development of
comprehensive practical cases in commercial companies.
Content : Development of practical cases of sole proprietorships and companies from
their constitution to the preparation of the Financial Statements, implementation of the
accounting system, use of source documents and accounting books in accordance with
legal, tax and labor standards.
Practice environment.- Classroom and company visits.
CO-543 FINANCIAL AUDIT I

Objective.- Provide philosophical, doctrinal and regulatory knowledge of the Audit.
Carry out the analytical study of the International Auditing Standards.- SAS,
CONASEV Auditing Standards, SBS and the Comptroller General of the Republic.
Provide knowledge of audit evidence, procedures and risks.
Carry out a study of the types of Audit and Control.
Content: The Field of the audit.- Nature, philosophy and objectives of the Audit.-
Classification of the audit.- Fundamentals and Pattern of the audit.-Accounting
Principles, NICS and Consistency. Auditing Standards, NIAS, CONASEV, SBS,
Comptroller General, SAS.- Professional ethics.- Legal Responsibility of the auditor.-
Procedures, Audit Evidence.- Independent Audit.- Internal Audit.- Internal Control
System, classes and Evaluation.
CO 545 THESIS I HT 2 HP 3 TH 5 Req. CO 440 (3.0 Credits)

Objective.- Develop basic knowledge for the preparation of the undergraduate thesis
and professional thesis, describing the types of theses.
Content: The Professional Thesis.- Choice of Topic.- Preparation of the Thesis
project.- Data Collection.- Organization, analysis and interpretation of data.- Writing of
the Work.- Presentation of the Work.- Preparation of Monographs.- Writing of
Scientific articles
CO-547 VIRTUAL ACCOUNTING

HT 2 HP 3 TH 5 Req. IN-144 and 140 Accumulated Credits (3.0 Credits)
Goals: Automate the quantity of data to analyze and optimize the quality of the
resulting information, preparing the student for the efficient assistance of virtual
information for the objectives of the business organization.
Content: General Aspects.- accounting process.- Computerized Information
System.- Application software.- virtual information.- applications.
Practice environment: Computer laboratory
CO-549 PRE-PROFESSIONAL PRACTICE

HT 0 HP 6 TH 6 Req. CO-442 and 140 Accumulated Credits (3.0 Credits)
Nature: Practical
35
Goals: Direct the student to apply what they have learned in the university classrooms
in the practical field, under the careful supervision of the designated teachers.
Students who have accumulated 160 credits are required to carry out pre-professional
internships for four (04) months in the public or private sector, performing tasks
inherent to the profession.
Content : Clearly practical work in the public and/or private sectors
Practice environment: Public and/or private companies.
ELECTIVES:
CO-551 SYSTEMS AUDIT

Nature : Theoretical Practical
Objectives: Provide necessary elements for the execution of systems audits, related to
the organization of the economic entity and computerized information system.
Content: Accounting Information, International background of information control,
Stages of Electronic Data Processing – PED, Dualistic Financial Accounting Module
and Costs. Systems Auditor Environment. Processing of Accounting-Management
Information. Internal Control – User Manual – Guide for Auditors. Management
Actions in response to the change in the Technical Audit control modality. Software
Platform. Office Packages. Internal Controls Systems –Sales, Purchasing, Personnel,
Costs, Inventories, Budgets, Treasury, Fixed Assets. Central Accounting. Errors and
fraud, etc. Practical cases. Audit Programs. Security Alternatives. Execution of field
work. Report writing.
Practice environment.- Classroom.
CO-553 TAX AUDIT

Objectives: Apply the audit doctrine and procedures to the tax field that the Public
Accountant normally develops in his capacity as an independent tax auditor or
dependent tax auditor, with the purpose of preparing audit reports, in accordance with
auditing standards. generally accepted and the Tax Code.
Content: National Tax System, Tax Code, Purpose and objectives of the Audit work.
The tax auditor, functions, conditions of the tax auditor, independent and dependent tax
audit procedure.
The Planning Process. The field work process. Obtaining reasonable evidence from the
Tax Audit. Application of generally accepted audit techniques. Analytical Method.
Substantive tests: Determination of Tax obligation. The Report Process. Opinion of the
Independent Tax Auditor and report of the dependent tax auditor. Tax situation of the
company. Archive of working papers.
CO-555 MUNICIPAL MANAGEMENT SEMINAR

Objectives: Provide future Public Accountants with sufficient information on
Municipal Management, as it relates to resource administration and preparation of
financial and budgetary information.
36
Content: Analysis and application of the Organic Law of Municipalities – Municipal

Taxation Law – Financing Sources of Local Governments – Strategic Development
Plans – Investment Projects – Administrative, Civil and Criminal Responsibility –
Concertation Tables.
Practice environment.- Classroom.
TENTH SEMESTER 500 PAR
CO-540 GOVERNMENT AUDIT

Objectives: Promote the analysis and application of the theory and practice of
government auditing, with the purpose of raising the academic level of accounting
students.
Content: Nature of the government audit.- Scope of the MAGU government audit
manual.- NAGU Government Audit Standards – Standards of the National Control
System. – Code of ethics of the government auditor.- Control actions by the Internal
Audit Bodies OAI.- External government audit by the Comptroller General of the
Republic and SOA Audit Companies.- Audit of Financial Statements of the public
sector.- Public sector management audit.- Special examinations on complaints.- Special
examination of budget information prepared for the general account of the Republic by
public sector entities. Determination of responsibilities.-Benefits of government audit
for decentralized Public Institutions, Local Governments.- Public Companies. –
Practical applications in the planning phases; execution and report.- Fundamental
elements for the formulation of the government auditor's report.- Government Audit
Reports.
CO-542 ACCOUNTING SEMINAR II

Objective.- Apply the theoretical knowledge acquired, through the development of
comprehensive practical cases in Industrial companies.
Content : Development of practical cases of sole proprietorship Industrial companies
and companies from their constitution to the preparation of the Financial Statements,
implementation of the accounting system, use of source documents and accounting
books in accordance with legal, tax and labor standards. Practical cases of
transformation, merger and liquidation of companies.
CO-544 FINANCIAL AUDIT II

Objectives: Study the Strategic Planning of the Audit, the objectives and Procedures of
the Audit program.- Analytical Audit Procedures.
Determine the quantitative analysis and its application in the Audit.
Make the student understand the conclusion and review stage of the audit.Content:
Audit Planning.- Audit Program.- Audit Supervision.- Audit Evidence and Proof.- Audit
Procedures, Techniques and Standards.- Audit Work Papers.- Statistical or
Dichotomous Sampling Procedures. - Statistical or scientific sampling.- Objectives and
37
procedures of an audit program for each of the main items of the Balance Sheet and the
Income Statement.- Analytical Audit Method.- quantitative analysis, Conclusion, review
and Issuance of Reports.
CO-546 THESIS II HT 2 HP 3 TH 5 Req. CO-545 (3.0 Credits)

Objective .- Strengthen the student's knowledge of the sequential way of carrying out a
thesis and the minimum aspects of writing to present the results or conclusions.
Reinforce learning in the analysis and study of research techniques, documentary and
field research methods.
Form a clear idea about the total content of a thesis, studying all its components.
Make the student ready to present and support a thesis.
Content: General concepts about the Thesis.- General Procedure for choosing the
research topic.- Approach to the proposed Thesis Research topic.- Content of a Thesis.-
Research Methods and Techniques.- Writing the Thesis.- Function of the Thesis jury.
Practice environment - Classroom and company visits.
CO-548 STRATEGIC MANAGEMENT ACCOUNTING

Objectives: The student will have a global and integrative vision of management in
organizations, from the perspective of business strategic design and implementation,
which allows them to analyze the competitive level and effectiveness of business
strategies. In this context, the student will understand the importance of business
competitiveness, strategic planning, business vision and accounting action aimed at
implementing objectives.
Content: Strategic planning. Foundation towards strategic information of external and
internal origin, analysis and interpretation of information, manufacturing strategies and
decision making. The three tasks for strategy formulation. Competitive strategy. Basic
tools for data analysis.
ELECTIVES:
CO-552 AUDIT REPORT SEMINAR

Objectives: Experimentally visualize the audit report and opinion. Exercise the student
in writing types of opinions.
Exercise the student in writing non-financial audit reports.
Content: Preparation of the Audit report. Auditor's Opinion. Types of Opinions.
Special reports. Reports on internal control. Budget audit reports. Work audit reports.
Audit reports on USAID investment projects. Management audit reports. Special exam
reports. Models and applications.
Practice environment - Classroom and public and/or private companies.
CO-554 JUDICIAL ACCOUNTING EXPERTISE

38
Objectives: It aims to provide the necessary theoretical and practical knowledge for
professional practice as a Judicial Accounting Expert.
Content: Concept.- Differences between Expertise, Audit and Special Examination.-
Legal and Administrative Standards.- areas of expert application. The Public
Accountant and his performance in justice. The judicial accounting expertise.- Expert
opinion.- legal technical support. Legal aspect by area of expert investigation.- Fees.-
Case studies.
CO-556 MANAGEMENT AUDIT

Objectives: Create a better understanding in students about the need to evaluate the
adequacy of information systems, the evaluation of controls.
Provide methodological knowledge of operational auditing and its benefits.
Content: Concepts and Foundation of the Management Audit. Objectives and purposes
of the management audit. The strategic development plan and the role of management
audit. Field of Action of the Management Audit. The accounting and administrative
control function. Examination of critical operational areas. Examination of operating
cycles. Analysis of administrative management, globalization and human resources.
Methodology to be used in the management audit process in private and public activity.
Evaluation of compliance with goals and objectives of administrative, financial and
budgetary management under the parameter of efficiency, effectiveness and economy.
Parts of the management audit report. Management Audit Report. Permanent cases and
practices.
CO-CURRICULAR ACTIVITIES
AC-141 CHESS HT 0 HP 2 TH 2 Req. None (1.0 Credit)

Nature: Practical
Objectives: Awaken the student's interest in the practice of this sport and science and
make him know the benefits that this discipline offers.
Content: Openings. Classic Games. Development of defense and attack strategies
Practice environment: Office
AC-142 MUSIC HT 0 HP 2 TH 2 Req. None (1.0 Credit)

Nature: Practical
Objectives: That the student knows how to value the practice of this discipline
Content: Chorus. Oratory. Music
AC-143 VOLEYBALL HT 0 HP 2 TH 2 Req. None (1.0 Credit)

Nature: Practical
Objectives: That the students know the benefits that this discipline offers
Content: Volleyball practice. Training. Development of techniques. Regulation
AC-144 DANCES HT 0 HP 2 TH 2 Req. None (1.0 Credit)

Nature: Practical
39
Objectives: For students to know the great variety of dances that exist in our country
and abroad.
Content: Practice of dances. Training. Development of dance techniques.
AC-145 MINOR SPORTS HT 0 HP 2 TH 2 Req. None (1.0 Credit)

Nature: Practical
Objectives: For students to know the great variety of dances that exist in our country
and abroad.
Content: Introduction to Karate, Judo, Self Defense and Hui-Jitsu. Essential principles.
Organization. Training methods. Development of techniques. Regulation.
AC-146 SWIMMING HT 0 HP 2 TH 2 Req. None (1.0 Credit)

Nature: Practical
Objectives: That the student knows the benefits that this comprehensive sport offers
Content: Swimming practices. Styles. Training methods. Technique development
TUTORING AND COUNSELING AREA
During the registration process, the School management will appoint tutors to manage
the components of the curriculum such as registration, disenrollment, knowledge of the
University, study techniques, guidelines for taking exams and others.
The Vocational Training School of Accounting and Auditing offers guidance to students
on:
- The components of the Study Plan (professional profile, objectives of the
professional academic training of the Public Accountant, Curriculum of Studies,
methodological guidelines of teaching, infrastructure and facilities that the
School has, Instructional equipment, standards for validation of subjects,
teaching staff , regulations for degrees and titles, regulations for pre-professional
practices).
- Counseling to the student at the time of enrollment and on the opportunity and
necessity of disenrollment. Each teacher assigned to the Professional Training
School of Accounting and Auditing is responsible for the counseling and
guidance of approximately 50 students distributed by series.
- The advantages of the exoneration and deferred exam.
- General study conditions, time planning, study materials and techniques,
guidelines for taking exams, management of services provided by the Central
and Specialized Library.
40
IX. PATTERN FOR ELABORATION OF SYLLABLES
SYLLABLE MODEL
NATIONAL UNIVERSITY OF SAN CRISTOBAL DE HUAMANGA

Faculty of Economic, Administrative and Accounting Sciences
Academic Department of Economic and Administrative Sciences
Vocational Training School of Accounting and Auditing
SYLLABUS
CO-345 TAX SYSTEM
YO. GENERAL DATA :

1. PROFESSIONAL SCHOOL : Accounting and auditing
2. SUBJECT : Tax System
3. ACRONYM : CO 345
4. CREDITS : 3.0
5. REQUIREMENT : DE-242
6. CURRICULUM : 2,002
7. SEMESTER : 2003-I
8. ACADEMIC LOAD : 5 Hours (2t, 3p)
9. SCHEDULE : Mon.7-9 Am. and
Wed. 10-1
P.m.
Classroom: W-306
10. TEACHER : CPC. Raúl Rúa Sulca.
II. DESCRIPTION .-
Historical evolution – Sources and principles of tax law – Tax system – Peruvian
tax system – Analysis of the structure of the tax system – Classification of taxes – The
tax legal relationship – Tax administration – Policies that must be followed to improve
the Tax Administration.- Functions of the Tax Administration.
III. GOALS .-
Study the foundations, importance and content of the Tax System as a political-
economic management tool for the socio-economic development of a state.
IV. METHODOLOGY.-
The development of the subject is expository, analytical and practical, with case
development, motivating the active participation of students.
v. EVALUATION SYSTEM .-
The vigesimal system must be considered for the following aspects:
- 03 Written evaluations (E1, E2, E3), each Weight 1
- Practical work and reading control interventions (TR) Weight 1
- Final Average (PF). PF. = (E1 + E2 + E3 + TR)/4
SAW. APPROVAL REQUIREMENTS.-

41
Students must meet the following requirements:

- Be enrolled in the subject.
- Have effective attendance greater than 70%.
- Comply with the timely presentation of the assigned work.
- Perform satisfactorily with evaluations on scheduled dates.
- Obtain a final arithmetic average of ONCE (11).
VII. ANALYTIC PROGRAM .-
CHAPTER I: GENERAL FEATURES

Goals: - Specify the importance of the tax as a source of public income
- Describe the legal basis and principles of taxation
1st. Week: Etymological Origin.- Importance.- Historical Evolution.- Legal
Foundation.- Principles of taxation.- Budget Law.-
2nd. Week : Peruvian tax system.- Framework Law.- Structure of the Tax
System.- Importance of the tax in the budget structure of the state.- Requirements
of the tax system.
3rd. Week: The Tribute: Concept, Elements of a tribute. Classification of
Taxes: Tax, Contributions and Rate.
4th Week: The tax code.- Concept, general structure, detailed content.
General Standards: Scope of application, principle of legality, supplementary
deadline for exemptions and benefits, validity of tax regulations, calculation of
deadlines and Tax Tax Unit. Reading control
BIBLIOGRAPHY:
FLOWERS POLO P. Financial and tax law pp. 180
POLO FLOWERS p. Fundamental Legal Dictionary pp.
SANABRIA R. Tax Law pp. 99
DS. No. 135-99-EF TUO of the Tax Code - Preliminary title
CHAPTER II: TAX OBLIGATION: PART I

Goals: - Know the origin and enforceability of the tax obligation
- Identify the debtor and those responsible for tax
5th. and 6th. Week: Concept, birth, enforceability, tax creditor, tax debtor,
responsible, withholding agents. Tax Debtor: Tax address, responsible persons and
representatives. Transmission and extension of the Tax obligation. Practical cases
* 1st written evaluation
BIBLIOGRAPHY:
FLOWERS POLO P. Financial and tax law pp. 277
DS. No. 135-99-EF TUO of the Tax Code - Title I and II
VERA PARDES I. Comments to the Tax Code pp. 51
CHAPTER III: TAX OBLIGATION: PART II

Goals: - Identify the components of the tax debt
- Know the payment methods, condonations and prescriptions.
7th and 8th Week: Tax Debt and payment: Components; Place, form and
term of payment; obligated to pay, imputation of payment, default interest and
returns. Compensation, condonations, consolidations and prescriptions. Practical
cases
BIBLIOGRAPHY:
DS. No. 135-99-EF TUO of the Tax Code - Title III
42
VERA PAREDES I. Comments to the Tax Code pp. 77
CHAPTER IV: TAX ADMINISTRATION AND THE ADMINISTRATE

Goals : - Describe the powers and obligations of the Administration
Tax
- Specify the obligations and rights of those administered
9th and 10th. Week: Administrative Bodies.- Powers of the Tax
Administration: Power of collection, power of determination and inspection,
power of sanctions. Obligations of the Tax Administration.
11th and 12th Week : Beginning of inspection, certain basis, presumptive basis,
presumptions, result of the inspection, Resolution of determination and fine,
payment order, presumptive payment order. Practical cases.
* 2nd. Written Evaluation
13th Week: Obligations of tax debtors, formal obligations. Rights of the
administrators. Practical cases.
BIBLIOGRAPHY:
DS. No. 135-99-EF TUO of the Tax Code - Second Book
CHAPTER V: TAX PROCEDURES AND INFRACTIONS

Goals: - Describe the forms of collections and the stages of claims
- Know the types of sanctions and the methods of determination
14th and 15th Week: Tax procedures.- General rules.- Coercive collection
procedures. Contentious procedure.- General rules, claims, appeals and
contentious lawsuit-Practical cases
16th and 17th Week: Determination of infraction, types of sanctions, types of
tax infractions, Incentive regime, interpretation of the table of infractions and
sanctions.- Application of fines. Tax crimes.- Cases.
* 3rd written evaluation
BIBLIOGRAPHY :
DS. No. 135-99-EF TUO of the Tax Code - Third and fourth book
VIII. GENERAL BIBLIOGRAPHY:

1. KNIGHT B. Simeon Tax Audit Volume I (Tax Law)
Peru
2. CHAVEZ A. Paschal Tax Law Treaty - Lima 2000
3. DEC. LEG.Nº 771 (30-12.93) Framework Law of the National Tax System
4. D.S. Nº.135-99-EF (08-19-99) Single Ordered Text of the Tax Code
5. KNIGHT STUDY B. Tax Manual 1999,2000 and 2001
6. FLORES POLO, Pedro Fundamental Legal Dictionary 1st. Edition -
Lima 1988
7. FLORES POLO, Pedro Peruvian Financial and Tax Law. Lima Peru
8. GARCIA RADA, Sunday The tax crime. Lima Peru
9. ILGLESIAS FERRER, César Tax Law. Lima 2000
10. PRETEL E. Macedonian Tax Accounting. Lima 1999
11. SANABRIA ORTIZ, Rubén Tax Law and Tax Illicit. Lima 1999
12. VEGA VILLAN, Rodolfo Fundamental Aspects of Tax Law.
Lime
13. VERA PAREDES Isaías Commentary to the Tax Code. Lima June
43
2001.
14. VILLEGAS, Héctor Criminal Tax Law. Lima Peru
Ayacucho, March 2003
...................
The teacher
x. GUIDELINE FOR EVALUATION AND TEACHING
The teaching and learning process will be developed in a participatory manner with the
constructivist method, for which the blackboard, monographs, cases, exhibitions,
discussions will be used.
XI. INFRASTRUCTURE AND FACILITIES

For the development of classes, the School of Accounting and Auditing will use
pavilion W shared with the Schools of Economics and Business Administration, for
44
which purpose the Planning Office must distribute classrooms according to the demand
and capacity of each room.
XII. INSTRUCTIONAL EQUIPMENT AND MATERIALS
The Vocational Training School of Accounting and Auditing currently only has acrylic
whiteboards and poor quality markers of various colors are used.
It does not have Audiovisual equipment, Computer Laboratories, nor does it have
Internet access.
There is no specialized library, the books available are too old and obsolete.
XIII. TEACHING PLAN
SURNAMES AND NAMES CATEGORY GRADE TITLE

1. GOMEZ MENDEZ, Julio Main Master's Degree in Public Accounting
2. ELORIETA ESPINOZA, Aurelio Associated Certified Public
Accountant
3. MARTINEZ ZEA, René Associated Certified Public
Accountant
4. RAMOS FLORES, Quintin Associated Certified Public
Accountant
5. MIRANDA CANDIOTE, Blanca Assistant Public Accountant
6. HUAMAN MEJIA, Luis R. Assistant Certified Public
Accountant
7. MORALES GARCIA, César H. Assistant Certified Public
Accountant
8. HUARANCCA AGUILAR, Edgar Associated Certified Public
Accountant
9. PRETEL ESLAVA, Macedonian Associate Master Certified Public Accountant
10. ROJAS RAMÍREZ, Clodoaldo Assistant Certified Public
Accountant
11. URIBARRI URBINA, Jorge Assistant Certified Public
Accountant
In addition, there are three teachers hired according to academic needs.
XIV. RULES FOR CONVALIDATION AND EQUIVALENCES OF

SUBJECTS
Art. 1 In the adaptation of study plans of the Vocational Training School of Accounting
and Auditing, the equivalence of subjects proceeds.
Art. 2 The subject equivalence process occurs for two reasons:
a. By the General Academic Standards of the Curriculum, and
b. At the documented and notarized request of the student to adapt to the
Current Study Plan.
Art.3 The adaptation to the Study Plan in any case must be registered in the Student's
Single Registration Form.
Art.4 The Validation of Subjects occurs when the student is admitted to the School
during the Admission Contest in any of the following modalities.
a. By internal transfer
45
b. By national external transfer

c. By international external transfer
d. By having a degree and/or title
- From UNSCH
- From other universities
Art. 5 The deadline to request validation of subjects is as follows:
a. By internal transfer and having a degree and/or title from UNSCH it will be
within the first academic semester of having been admitted to the School,
b. For national external transfer and for having a degree and/or title from other
universities, it will be until within the third academic semester of having
been admitted to the School, and
c. For international external transfer it will be within the fifth academic
semester of having been admitted to the School.
Art.6 Validations proceed as long as the topics covered in the university and/or
professional career of origin are of the order of 75% of the sum of the Study
Plan of the Vocational Training School of Accounting and Auditing.
Art. 7 The administrative procedure for the validation of subjects is as follows:
a. The interested party submits, through the Document Administration Unit, a
request addressed to the Dean of the Faculty of Administrative and
Accounting Economic Sciences, indicating the Year of Admission, attaching
the following documents:
- Certificate of university studies, in original.
- Treasury receipt for the procedure and subjects to be validated.
- In the case of falling within the scope of art. 5; inc. to. You must
attach the summary of the subjects to be validated from the
Curriculum of studies of the Vocational Training school of origin,
duly endorsed by the School Director.
- In the case of falling within the scope of art. 5; inc, b. and c. You
must attach the Syllables of the subjects to be validated, duly
endorsed by the corresponding authority at the university of origin.
Art. 8 Once the file is received by the Dean of the Faculty, it is referred to the
Professional Training School of Accounting and Auditing.
Art. 9 The Director of the School will refer it to the Technical Academic Commission,
who after review, verification and analysis will issue the corresponding opinion,
returning the file to the Director of the School within thirty (30) calendar days of
having received the file.
Art. 10 The Director of the School will submit the file to the Faculty for treatment by
the Faculty Council, and if approved, the Resolution of the Faculty Council is
issued.
Art. 11 With the Resolution of the Faculty Council, the file is again referred to the
Vocational Training School of Accounting and Auditing for the preparation of
the Final Evaluation Minutes, after verifying that the fees for validated courses
are those that correspond.
Art. 12. The file, with the Final Evaluation Minutes, will be referred to the Academic
Technical Commission that has signed the opinion, who will be in charge of
filling out and signing them, and must set the date of the Faculty Council
Resolution as the date.
XV REGULATION OF PRE-PROFESSIONAL PRACTICES

46
Art 1 The pre-professional internships will be carried out in Companies or

Institutions in the country, for a period of no less than four consecutive months.
Art 2 Activities inherent to the profession carried out during the normal work day of
the Company or Institution are considered pre-professional practices.
Professional activities developed in support of the management of micro and small

businesses as well as the development of community businesses are also considered Pre-
Professional Practices, as long as they are carried out under the supervision of the
teacher responsible for the Practices.
Art. 3º The exercise of pre-professional internships as well as the presentation and

support of the internship report may be individual or collective. In this case, a maximum
of 02 interns will be admitted.
Art 4 The pre-professional practices will be supervised by the Vocational Training

School through two teachers; who will take on this subject, and must necessarily make
visits to the internship centers, in order to verify and verify the work carried out "in
situ" and draw up the corresponding minutes.
Art 5 If the internship work is interrupted for justified reasons, it may be restarted
after a maximum of three months.
Art 6 The internship report will be presented in two (02) draft copies to the School
Management within a maximum period of 30 days after completing the internship work.
Art 7º Within a period of no more than 15 calendar days from the presentation of the
report, the School Director will set the date and time of support, designating at the same
time two teachers from the School as members of the Jury that will evaluate the report
and the support. of the same.
The Support Act Jury will be chaired by the School Director.
Art 8º If, after support, the opinion of the Jury is favorable; The student will present to
the Management a copy of the Final Report with the corrections to which it has been
submitted. Then, you will record the Final Evaluation grade.
Art 9º Students eligible to carry out Pre-Professional Practices who work in public or
private institutions or companies, or manage their own businesses, may validate the Pre-
Professional Practice. They will present a monographic report of the professional
activities they carry out.
Art 10th Aspects not provided for in these Regulations will be acquitted and/or
resolved by the School Management.
GENERAL REGULATION OF DEGREES AND TITLES
TITLE I
LEGAL BASE
a).- The University Law 23733

47
b).- The reformed Statute of the UNSCH

c).- Decree Law 739
TITLE II
GENERAL DISPOSITION
Article 1. The UNSCH, through its Faculties, grants Academic Degrees and
Professional Titles on behalf of the Nation for its graduates, as well as Honorary
Degrees for personalities with recognized professional and/or academic careers in the
country or abroad.
Article 2. This Regulation establishes the norms, scope, requirements, criteria and
procedures to follow to obtain the Degrees and Titles.
Article 3. The academic degree of Bachelor and the Professional Title are approved by
the respective Faculty Council and conferred by the University Council. They bear the
signatures of the Rector, General Secretary, Dean of Faculty and the interested party.
TITLE IV
REQUIREMENTS TO OBTAIN THE ACADEMIC DEGREE OF BACHELOR IN
ACCOUNTING SCIENCES
Art. 1º The National University of San Cristóbal de Huamanga, through the Faculty of
Economic, Administrative and Accounting Sciences, confers the Academic Degree of
Bachelor in Accounting Sciences to the students of the Professional Training School of
Accounting and Auditing who have satisfactorily completed , with all the subjects
required in the curriculum of its corresponding Study Plan.
Art. 2º To obtain the Academic Degree of Bachelor in Accounting Sciences, the

following are required:
to) Have satisfactorily completed the curriculum of the Vocational Training School of
Accounting and Auditing according to the following details:
54 Compulsory subjects : 180 credits

6 Elective subjects : 18 credits
2 Co-curricular activities : 2 credits
62 Total : 200 credits
b) Accredit through a certificate issued by the UNSCH Language Institute, know how
to translate English I and II into Spanish.
Art. 3º The administrative procedure to obtain the Academic Degree of Bachelor in

Accounting Sciences is as follows:
to) The interested party submits, through the Documentary Processing Unit, a request
addressed to the Rector of the University, indicating the year of admission and the
corresponding Study Plan, attaching the following documents:
- Certificates, in original, of your university studies;

- Certificate issued by the UNSCH Language Institute;
- Affidavit of not having a judicial record;
- Treasury Receipt for Degree;
48
- Proof of not owing the Library and the UNSCH, for any reason, issued by the
Head of the Library and Cultural Information Office and the Dean of Faculty,
respectively;
- Three current photographs, passport size, on a white background, with a suit
and tie (men) and a presentable dress (ladies); and
- Photostatic copy of the electoral booklet or DNI.
b) Once the file has been received by the Dean of the Faculty, said authority proceeds
to nominate a Ruling Commission, in coordination with the Director of the School,
who presides over it, and made up of two (2) teachers assigned to the School of
Professional Training of Accounting and Audit.
c) The Ruling Commission verifies the requirements to obtain the bachelor's

academic degree, after which it signs the respective certificate of study; issues its
favorable or unfavorable opinion on the admissibility of the request, duly
substantiated and signed by all its members, within a maximum period of five (5)
business days. Said opinion must consider the following:
- Number of credits required;

- Year and modality of entry to the School of Accounting and Auditing;
- Study Plan with which the interested party graduates; and
- subject equivalence table (when necessary)
d) The president of the Ruling Committee returns the file to the Dean of the Faculty.
If the opinion is favorable, the file is submitted to the Faculty Council for
treatment, and if approved, the respective Dean's Resolution is issued. If the
opinion is unfavorable, the file is returned to the interested party so that they can
restart the corresponding process, correcting the Commission's observations.
and) The Dean of the Faculty submits the file, through the General Secretariat, to the
University Council so that the interested party can be awarded the Academic
Degree of Bachelor of Accounting Sciences and the granting of the corresponding
Diploma, which is signed by the (a) the interested party and the university
authorities.
Art. 4º In the event that there are two or more files presented on the same date, the Dean
will process them in accordance with the order of entry registered by the Document
Processing Unit.
Art. 5º The Faculty of Economic and Administrative Sciences will keep a Register of
approved Academic Degrees, for the School of Professional Training of Accounting and
Auditing, indicating the surnames and names of the graduate, the date, members of the
Ruling Commission and number of the Dean's Resolution.
TITLE V
REQUIREMENTS TO OBTAIN THE PROFESSIONAL TITLE
Art. 6º The National University of San Cristóbal de Huamanga, through the Faculty of
Economic, Administrative and Accounting Sciences, confers the professional title of
Public Accountant to high school graduates from the Professional Training School of
Accounting and Auditing.
49
Art. 7º To obtain the professional title of: Public Accountant, it is required to have the
Academic Degree of Bachelor in Accounting Sciences and to qualify for one of the
following modalities:
to) Prepare, support, approve and publish a thesis; either

b) Present, support and approve a report on the Professional Work of your specialty,
after graduating and having provided professional services for three consecutive
years in tasks specific to the specialty.
c) Pass a professional proficiency exam.
Art. 8º The Bachelor who has approved the support of his thesis, or his professional
work or the professional proficiency exam; To obtain the professional title of Public
Accountant, submit, through the documentary processing unit, an application addressed
to the Rector of the University requesting the granting of the corresponding diploma and
attaching the following documents:
to) Photostatic copy of the Bachelor's Academic Degree authenticated by the Secretary
General.
b) Dean's Resolution that approves the granting of the Professional Title.
c) Treasury receipt for Titling (original).
d) Sworn declaration of having no judicial record.
and) Proof of not owing the Library and the UNSCH, for any reason, issued by the Head
of the Library and Cultural Information Office and the Dean of Faculty,
respectively.
F) Three current passport-sized photographs, on a white background, with a suit and
tie (men) and a presentable dress (ladies).
g) Three copies of the Thesis or Professional Work, as appropriate.
CHAPTER III
OF THE DEGREE PROCEDURE WITH THESIS
Art. 9º The bachelor who receives the degree through thesis submits an application
addressed to the Dean of the Faculty requesting the Professional Title and
accompanying the following documents:
to) Photostatic copy of the Bachelor's Degree.

b) Treasury Receipt for Title (copy).
OF THE THESIS TO OBTAIN PROFESSIONAL TITLE
Art. 10º The Thesis will be original and/or unpublished research of a pure or applied
nature that reveals the applicant's ability to carry out studies of scientific rigor,
demonstrating mastery of the methodology and instrumental techniques of
Administrative, Accounting and Economic Sciences.
Art. 11º The Thesis can be presented and developed individually or collectively. In the
latter case, a maximum of two researchers will be admitted. The advising of the thesis
will be carried out by a professor from the respective School, presented or proposed by
the applicant and will be recognized by the Faculty.
50
Art. 12º With a favorable opinion from the advisor, the candidate(s) will present three
(03) copies of the Thesis Plan, attached to the application addressed to the Dean of
Faculty, for evaluation and approval.
Art. 13º The Thesis Plan will have the following outline:
to) Qualification
b) Introduction
c) Problem Statement
d) Justification and Importance
and) Goals
F) Theoretical framework
g) Hypothesis
h) Research Methodology
Yo) Chapter Content
j) Bibliography
Art. 14º Once the application has been submitted, the Dean of the Faculty with the
participation of the Director of the Vocational Training School and a member of the
Academic Commission of the Faculty (of the School) will nominate the Review and
Evaluation Commission of the Thesis Plan, made up of three teachers of the area, which
will be chaired by the highest ranking and senior teacher of said commission; who
within a period of no more than 15 calendar days will issue the corresponding opinion,
with summons and hearing of the thesis student(s). The non-attendance of the latter will
not be an impediment to the respective ruling.
Art. 15º With a favorable opinion from the Thesis Plan Review and Evaluation
Commission, the Dean will approve and issue the corresponding Dean's Resolution for
their respective registration.
Art. 16º The deadline for the presentation of the thesis draft will not be more than two
years, after the approval of the Thesis Plan; Otherwise, the entire process will be
declared void.
Art. 17º The applicant with a favorable opinion from the advisor will present 3 (three)
copies of the thesis draft, for evaluation and opinion by the Review and Evaluation
Commission, which will have the following structure:
a) Title
b) Introduction
c) Statement of the problem
d) Objectives
e) Hypothesis
f) Methodology
g) Chapter content
h) Conclusions and Recommendations
i) Bibliography
51
Art. 18º Once the thesis draft has been received, the Dean of the Faculty will nominate
the Thesis Review and Evaluation Commission, made up of three teachers, preferably
those who evaluated the Thesis Plan. The opinion will be issued within fifteen (15)
business days of receiving the thesis draft.
Art. 19º The thesis opinion, with the substantiation of the case, may merit the following
conclusions:
to) Return for rework.

b) Return for complementation.
c) Go to support.
Art. 20º With favorable report, according to inc. c) of art 19, the applicant requests the
date and time of supporting the Thesis, attaching four (04) copies, duly bound, on
whose cover the following must be included: National University of San Cristóbal de
Huamanga, Faculty of Economic and Administrative Sciences and Accountants and the
Vocational Training School of Accounting; as well as the title of the thesis and name of
the author or authors.
Art. 21º The Dean of the Faculty will set the date, time and place for the support, in a
period not exceeding thirty (30) days; appointing the evaluating jury made up of three
(03) Professors, preferably those who ruled on the draft of the Thesis. The support will
be with DRAFT OF THESIS
Art. 22º The Sustainability Act will be presided over by the Dean of the Faculty, subject
to the following rules:
to) The Teaching Secretary will read the Dean's Resolution that authorizes the
academic act.
b) The president of the jury will invite the candidate(s) to make the research summary
presentation, in a time no longer than 45 minutes.
c) The applicant or applicants will state the problem, objectives and hypothesis,
followed by the summary presentation, culminating with the reading of the
conclusions and recommendations.
d) Once the presentation is over, the members of the jury will ask any questions and
cross-questions they deem appropriate.
and) The thesis advisor may participate in the support act to make clarifications that he
deems appropriate, once the questions and cross-questions have been completed.
Art. 23º Once the support act is completed, the President of the jury will invite the
applicant and the audience to leave the room, so that the members of the jury deliberate
in private and issue their corresponding qualifications, which will be according to the
twenty-first system. recording in the minute book.
Art. 24º The qualification of the academic act of supporting the thesis will consist of
two parts:
to) The content and contribution of the work jointly.
b) Presentation and defense of the Thesis individually.
52
Art. 25º The final result of the support must correspond to one of the following
qualifications:
to) Disapproved.
b) Approved by majority.
c) Approved unanimously.
d) Approved unanimously, "CUM LAUDE."
If the grade corresponds to section "d", the publication of the thesis by the University
will be recommended.
Art. 26º If the applicant is approved, the teaching secretary will invite the applicant and
the audience to enter the room for the respective communication by the President;
Otherwise, the jury members will leave the premises.
Art. 27º With the approval result of the support, the Faculty, in a Council session,
declares the applicant eligible to obtain the Professional Title of Public Accountant,
issuing the respective Dean's Resolution.
Art. 28º If the result is disapproved, the applicant or applicants may present themselves
for a second support, not before three months, nor after 6 months of the first support, in
case of disapproval they will have to develop a new thesis, leaving without effect
everything that has been done, or take advantage of another type of qualification.
CHAPTER IV
OF THE QUALIFICATION PROCEDURE FOR PROFESSIONAL WORK
Art. 28º The high school graduate who receives the degree through Professional Work
submits an application addressed to the Dean of the Faculty requesting the Professional
Title, accompanying the following documents:

b) Original work certificates and proof of payments that prove having provided
professional services for a minimum period of three (03) consecutive years.
c) Treasury Receipt for Title (copy).
Art. 29º Bachelors who have established and/or are managing companies, in addition to
the requirements indicated in incs. a), and c) of Art. above, you must attach the
following documents:
to) Legalized copy of the Minutes of Constitution and/or minutes of the Board of
Directors meeting that accredits three (03) consecutive years in the management
position with functions specific to the specialty.
b) Legalized copy of the company's income tax return for the last three (03) years.
Art. 30º The activities must be framed in tasks specific to the specialty.
Art. 31º The professional work report for the qualification by professional experience
will be prepared and presented individually. The structure of the report must contain:
53
- Qualification
- Presentation
- Goals.
- Justification and importance.
- Development of work and critical analysis.
- Conclusions.
- recommendations
- Bibliography.
- Annexes.
Art. 32º Once the file has been received, and four (04) copies of the report, the Dean
refers the file to the Administrative Commission of the Faculty for review and
corresponding approval.
Art. 33º With the agreement of the Administrative Commission, the Dean declares
expedite for the support of the Professional Work Report in DRAFT; Appointing the
evaluating juries, in coordination with the Director of the School and a member of the
Academic Commission of the Faculty, (of the School) which will be made up of 03
professors and chaired by the Dean of the Faculty. Then, the Administrative Academic
Procedure provided for in Arts continues. 21st to 27th, of this regulation.
Art. 34º If, after the public support of the Professional Work Report, the opinion of the
Jury is favorable, the applicant will present three (03) copies of said report with the
corrections of the case, in accordance with inc. g) of At. 8 of this Regulation.
CHAPTER V
OF THE QUALIFICATION PROCEDURE BY EXAM OF PROFESSIONAL
SUFFICIENCY
Art. 35º The high school graduate who receives the degree through the Professional
Proficiency Examination submits an application addressed to the Dean of the Faculty
requesting the Professional Title and accompanying the following documents:

b) Treasury Receipt for Title (copy).
OF THE PUBLIC ACCOUNTANT
Art. 36º The field of knowledge for the purposes of the evaluation of professional
sufficiency includes six (06) areas:
a) Financial Accounting
b) Cost Accounting
c) Taxation
54
d) Finance
e) Audit
f) Government Accounting
Art. 37º Each area will consist of ten (10) topics, which will be approved by the Faculty
at the proposal of the School of Accounting, and may be modified periodically
according to the progress of Economic, Administrative and Accounting sciences.
Art. 38º The drawing of the areas and topics for the School of Accounting and Auditing
will be carried out 48 hours in advance of the academic event of the professional
proficiency exam, under the presidency of the Dean of the Faculty and composed of the
Director of the School, a member of the Academic Commission of the Faculty (of the
Vocational Training School of Accounting and Auditing), Teaching Secretary and the
applicant for the professional title.
Immediately afterwards, the members of the jury will be appointed, which will be made
up of six (06) teachers, taking into account that the chairs are related to the topics
drawn.
Art. 39º Once the draw for the areas and topics has been carried out, the corresponding
minutes will be drawn up, which will then be communicated to the applicant and
members of the jury through a Dean's Resolution.
Art. 40º The Dean of the Faculty, President of the evaluating jury, will install the
academic act of the professional proficiency exam, in the presence of the jurors,
teaching secretary and applicant.
Art. 41º Once the academic act has been established, the Dean will invite the Teaching
Secretary to read the Dean's Resolution that declares the applicant eligible to undergo
the professional proficiency exam.
Art. 42º The professional proficiency exam will be in a public event. The jury members,
individually, will formulate questions and cross-questions according to the designated
area and topic.
Art. 43º Once the professional proficiency exam is over, the President of the Jury invites
the applicant and the audience to leave the room so that the members of the jury
deliberate in private and issue their corresponding qualifications, which will be
according to the twenty-first system, registering in the minute book.
Art. 44º The final result of the professional proficiency exam must correspond to one of
the following qualifications:
to) Disapproved.
b) Approved by majority.
c) Approved unanimously.
Art. 45º If the applicant is approved, the teaching secretary will invite the applicant and
the audience to enter the room for the respective communication by the President;
Otherwise, the jury members will leave the premises.
55
Art. 46º With the passing result of the professional proficiency exam, the Faculty, in a
Council session, declares the applicant eligible to obtain the Professional Title of Public
Accountant by issuing the respective Dean's Resolution.
Art. 47º The applicant who fails the Professional Proficiency exam may request a
second exam after six (06) months; If you fail, you must apply for another type of
qualification.
DEGREE FOR GRADUATES FROM OTHER UNIVERSITIES IN THE

COUNTRY
Art. 48th A graduate of other Universities in the Country is one who has completed his
studies in accordance with the study plan of the University and is accredited with a
Bachelor's degree in accounting or another designation in accordance with the
provisions of the Regulations for degrees and titles of the University. University of
origin.
High school graduates from other Universities in the Country can graduate from the
Faculty of Economic, Administrative and Accounting Sciences of the National
University of San Cristóbal de Huamanga without undergoing an external transfer exam
in the admission process, for which purpose they must comply with the following
requirements:
a) Request addressed to the Rector of the University, asking to apply for any of
the degree modalities.
b) Copy of the Academic Degree of Bachelor of Accounting Sciences or its
equivalent, certified by the Secretary General of the UNSCH.
c) Copy of the Rectoral Resolution corresponding to the granting of the Academic
Degree of Bachelor certified by the Secretary General of the UNSCH.
56
d) Original proof of not having been separated by disciplinary measure from the
University of Origin.
e) Treasury receipt to obtain the Title of Public Accountant, from other
Universities.
Art. 49th Once the degree modality is approved, the applicant must comply with the
procedures established to obtain the professional title, according to the modality chosen.
CHAPTER VI
FROM SANCTIONS TO TEACHERS
First The Professor or professors who fail to attend academic events, regardless of their
type of qualification, will be reprimanded by the Dean of Faculty with a copy to their
personal File.
Second The Professor or professors who reiterate their failure to attend academic
events, regardless of their type of qualification, will be reprimanded by the Dean of
Faculty with a copy to their personal File and informed to the Personnel Office for their
respective discount. remuneration equivalent to three days.
Third The Professor or professors who persist in failing to attend academic events,
regardless of their type of qualification, in addition to applying the two previous
provisions, will be disqualified from participating in these academic events for a period
of (2) years. .
CHAPTER VII
COMPLEMENTARY PROVISIONS
First The processing for the issuance of academic degree diplomas and professional
titles is personal. In exceptional cases with power of attorney.
Second The signing of the aforementioned diplomas is strictly personal and after
identification with your electoral booklet or DNI, and must be carried out at
the General Secretariat of the UNSCH, under penalty of the diploma being
annulled if it is signed outside of it. Likewise, the signature of the
representative on the diploma in the name of the interested party is not
admitted in any case.
Third Matters not provided for in these regulations will be resolved by the Faculty
Council or the University Council, depending on the nature of the case.
CHAPTER VIII
TRANSITORY DISPOSITIONS
57
First This Regulation of degrees and titles, with regard to the professional title, is
applicable to graduates who obtained the Academic Degree with the 1996
Study Plan.
TABLE OF EQUIVALENCES
PLAN 2004 PLAN 1996
INITIALS NAME CRED. INITIALS NAME CRED.
MA-143 Mathematics I 4.0 MA-123 Mathematics 5.0

LE-143 Editorial 3.0 LE-123 Spanish 4.0
FI-143 Philosophy 3.0 FI-123 Philosophy 3.0
MD-141 Work Methodology MD-123 Work Methodology
Intellectual 3.0 Intellectual 3.0
MA-144 Mathematical Analysis 4.0 MA-124 Mathematical Analysis
5.0
PS-144 Psychology 3.0 PS-123 Psychology 4.0
LE-144 Public Speaking 3.0 LE-124 Spanish
4.0
HI-144 Analysis of the National Reality 3.0 CS-124 Social Sciences 4.0
CO-245 Financial Mathematics 3.0 CO-225 Mathematics for Accountant 3.0
CO-241 Financial Accounting I 4.0 CO-221 Accounting I 4.0
CO-144 Introduction to Accounting 3.0
CO-247 Accounting theory 3.0 CO-227 Accounting Doctrines 3.0
ES-241 Statistics 3.0 ES-222 Statistics I 4.0
58
EC-143 Economy 3.0 EC-124 Economy 4.0

DE-241 Constitutional and Civil Law 3.0 DE-221 Civil Law 3.0
CO-243 Formal accounting methodology 3.0 CO-223 Formal Accounting
Methodology 3.0
CO-240 Company Accounting I4.0 CO-321 Company Accounting 4.0
CO-341 Company Accounting II 4.0
CO-242 Financial Accounting II 4.0 CO-222 Accounting II 4.0
DE-242 Commercial Law 3.0 DE-222 Commercial Law 3.0
EC-242 Microeconomics 3.0 EC-221 Microeconomics 3.0
AD-242 Organization and Administration AD-222 Organization and
Business 3.0 Business Administration 3.0
ES-242 Statistics Applied to ES-323 Statistics II 3.0 Business
3.0
CO-343 Cost Accounting I 4.0 CO-323 Cost Accounting I 4.0
CO-345 Tax System 3.0 CO-326 Tax System 3.0
EC-341 Macroeconomics 3.0 EC-222 Macroeconomics 3.0
CO-347 Labor News 3.0 DE-321 Labor Law 3.0
CO-355 Service Accounting 3.0 CO-336 Service Accounting 3.0
CO-346 Government Budget 3.0 CO-429 Budget Programming 4.0
CO-344 Cost Accounting II 4.0 CO-324 Cost Accounting II 4.0
CO-444 Managerial Accounting 3.0 CO-529 Managerial Accounting
3.0
CO-342 Financial Statements I 4.0 CO-322 Financial Statements I 4.0
CO-340 Research Methodology CO-228 Research Models Accountant
3.0 Accountant 3.0
CO-348 Management Accounting 3.0 CO-328 Management Accounting 3.0
CO-354 Bank Accounting 3.0 CO-333 Institutional Accounting
Financial and Insurance 3.0
CO-441 Higher Accounting I 4.0 CO-421 Higher Accounting I 3.0
CO-443 Business Finance 3.0 CO-426 Business Finance 3.0
CO-445 Agricultural Accounting 3.0 CO-425 Agricultural Accounting 3.0
CO-447 Tax Accounting CO-427 Taxation I 3.0 Indirect
3.0
CO-449 Financial Statements II 4.0 CO-423 Financial Statements II 4.0
CO-451 Professional Ethics 3.0 CO-325 Professional Ethics 3.0
CO-453 Taxation Seminar 3.0 CO-533 Taxation Seminar 3.0
CO-455 Accounting of Entities CO-335 Accounting of Entities Lucrative
3.0 Lucrative 3.0
CO-442 Higher Accounting II 4.0 CO-422 Higher Accounting II 3.0
CO-446 Government Accounting 4.0 CO-430 Government Accounting 4.0
CO-448 Tax Accounting CO-428 Taxation II 3.0 Direct
3.0
AD-452 Marketing 3.0 AD-532 Marketing 3.0
CO-541 Accounting Seminar I 4.0 CO-523 Accounting Seminar I 4.0
CO-543 Financial Audit I 4.0 CO-424 Financial Audit I 4.0
CO-545 Thesis I 3.0 CO-521 Research Seminar
Accountant 3.0
CO-549 Pre-Professional Practice 3.0 CO-530 Pre-Professional Practice 3.0
CO-551 Systems Audit 3.0 CO-538 Systems Audit 3.0
CO-553 Tax Audit 3.0 CO-535 Tax Audit 3.0
CO-542 Accounting Seminar II 4.0 CO-524 Accounting Seminar II 4.0
CO-544 Financial Audit II 4.0 CO-525 Financial Audit II 4.0
CO-546 Thesis II 3.0 CO 522 Thesis Preparation 3.0
CO-540 Government Audit 4.0 CO-537 Government Audit 3.0
CO-554 Judicial Accounting Expertise 3.0 CO-528 Accounting Expertise 3.0
59
CO-556 Management Audit 3.0 CO-526 Operational Audit 3.0

CO-452 Investment projects 3.0 EC-532 Formulation and Evaluation
of Projects 3.0
CO-547 Virtual Accounting 3.0 CO-527 Computerized Accounting 3.0
CO-CURRICULARS
AC-141 Chess 1.0 AC-103 Chess 1.0
AC-142 Music 1.0 AC-104 Musical and Theatrical Art 1.0
AC-143 Volleyball 1.0 AC-107 Volleyball
1.0
AC-144 Dances 1.0 AC-105 Folklore (Dances) 1.0
AC-145 Minor Sports 1.0 AC-101 Minor Sports 1.0
AC-146 Swimming 1.0 AC-106 Swimming 1.0
Subjects from the 1996 plan without equivalence to the 2004 plan
AD-124 Administration 4.0

EC-322 Public Finance 3.0
CO-334 Mining Accounting 3.0
CO-435 Private Regime Labor Seminar 3.0
CO-437 Labor Seminar Public Regime 3.0
ED-438 University Pedagogy 3.0
CO-436 Budget Accounting 3.0

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1

NATIONAL UNIVERSITY OF SAN CRISTÓBAL DE HUAMANGA

FACULTY OF ECONOMIC, ADMINISTRATIVE AND ACCOUNTING SCIENCES

VOCATIONAL TRAINING SCHOOL OF ACCOUNTING

REVISED CURRICULUM 2004

YO. Fundamentals of the Accounting career 3

II. Professional profile of the Public Accountant

III. Objectives of Professional Academic Training 10

IV description of the character of the Curriculum

V 2004 Study Plan 11

VII Distribution of subjects by areas of the profession profile. 16

VIII Summary and description of subjects

IX Syllable elaboration pattern 41

x Guidelines for evaluation and teaching 45

XI Infrastructure and Facilities 45

XII Equipment and Instructional Materials

XIII Teacher Plan 45

XIV Standards for Subject Validation 45

XV General Regulations of Degrees and Titles 48

XVI Equivalence Table 59

YO. FUNDAMENTALS OF THE PROFESSIONAL ACCOUNTING CAREER

Starting in the V Semester, so-called "elective" subjects are considered, depending on

PROFESSIONAL TRAINING CURRICULUM FOR THE PUBLIC ACCOUNTANT

ORGANIZATIONAL AND BUSINESS TRENDS OF THE PRESENT AND

Today's Peru is immersed in a context of globalization of international markets, where

Nowadays we are experiencing continuous changes and these are increasingly

PERUVIAN UNIVERSITY AND PROFESSIONAL TRAINING OF PUBLIC

THE UNSCH AND THE FCEAC.

VOCATIONAL TRAINING SCHOOL OF ACCOUNTING AND AUDIT

PROFESSIONAL CURRICULUM PROGRAMMING

VOCATIONAL TRAINING POLICY GUIDELINES

c) Think globally and work locally and nationally.

F) Train competitive university professionals for a globalized world and expanded

CURRICULAR POLICY GUIDELINE

b) Semester academic programming.

c) Basic training (General Studies) at the Faculty level.

d) Requirement of extracurricular training in mastering the management of the

and) Professional curriculum no more than 200 credits.

F) Practical application of business management and training.

g) Gradual certification with specific goals in the advancement of curricular

h) Emphasis on action, decision making, humanity, simplicity and autonomy.

Yo) Tendency to banish dogmatism, academicism and improvisation in management.

Basic evaluative functions for the professional in accounting sciences.

Study Plan 2004

II. PROFESSIONAL PROFILE OF PUBLIC ACCOUNTANT

1.0 GENERAL FEATURES

2.0. ON A PERSONAL ASPECT

· Responsibility with oneself, with the group and society.

3.0 IN THE CULTURAL ASPECT

· Possess a solid humanistic training and general knowledge of advances in

4.0. ON THE PROFESSIONAL ASPECT

· Plan, conduct and control management information systems in various

5.0 WORKING MARKET

1.0 Private and Public Companies

7.0 Accounting Expert, in judicial and administrative processes

6.0. CURRICULAR POLICY

7.0 THEORETICAL CONTENT OF PROFESSIONAL STUDIES

The areas of study for the accounting professional are:

1.0. General Knowledge Area

2.0. Specialized Training Area

3.0. Investigation area

4.0. Pre-Professional Practice Area

· In Private Companies and Public Institutions