Accounting I

National Experimental University of the Western Plains “Ezequiel Zamora”
Office of Institutional Planning and Evaluation

Central Curriculum Commission –UNELLEZ-
PROGRAMMATIC CONTENT OF THE SUBPROJECT:

ACCOUNTING I
VICE-RECTORATE Planning and Social Development

PROGRAM social Sciences
SUBPROGRAMME Accountancy
CAREER: Degree in public accounting
AREA OF KNOWLEDGE: Basic Vocational Training
PROJECT Accounting
SUBPROJECT Accounting I
CODE CP430230101
PRIORITY: None
06 Hours (Total): 02 H. Theoretical and 04
WEEKLY HOURS:
H. Practices.
CREDIT UNITS Three 3)

SEMESTER Yo
CONDITION Mandatory
LEARNING MODE In person
TEACHER(S) DESIGNER(S) Nora Subero, Dianosky Pulido, José
Martínez, Xiomara Agreda, Martha
Jiménez, and César Rangel.
REVIEWED BY:
Barinas, February 2007

JUSTIFICATION
The Bachelor's Degree in Public Accounting pursues the training of professionals with
solid comprehensive preparation who can provide and use financial information,
essential for accurate decision-making in different public and private organizations.
The activities to be carried out by an accounting professional are of different kinds,

ranging from the eminently technical to complex analyzes both in the field of auditing,
fiscal-tax advice, the design of accounting systems and procedures to the
determination of the situation. and financial economic results, among others, that
contribute to the safeguarding and control of the assets of the different economic
entities.
In this sense, the ACCOUNTING I subproject constitutes the starting point in the
Bachelor's degree in Public Accounting; Its programmatic content includes basic
aspects of accounting, which are the basis for more advanced studies in this subject.
Through knowledge of the processes, study of accounting principles, standards and
techniques, the student acquires the minimum necessary inputs that will allow him to
process and analyze data, relating this information to decision making.
The subproject is structured into four (04) modules, which will be developed during
the course of sixteen (16) weeks, at a rate of six (06) hours per week, two (02)
theoretical hours and four (04) practical hours. In accordance with the
aforementioned, the Accounting I sub-project is assigned three (03) credit units.
The development of evaluation activities is planned to determine the achievement of

the objectives by the students, in a continuous and comprehensive manner, using
techniques and instruments, such as written tests, resolution of practical cases,
active participation in class, among others; These activities must be carried out
throughout the semester.
2
GENERAL OBJECTIVE
At the end of the Sub-Project, the student will apply the basic knowledge of the
accounting area, necessary to deal with various commercial situations that occur
daily in a company and that represent the fundamental basis in the professional
training process.
3
STRUCTURE OF THE LEARNING MODULES
MODULE I
ORIGIN AND EVOLUTION OF ACCOUNTING
Duration: 3 weeks
Value: 20%
GENERAL OBJECTIVE
Once module I is completed, the student will identify the stages of the accounting
process
SPECIFIC OBJECTIVE 1
At the end of the work session and once the teacher's presentation has been made
and the support material provided has been analyzed, the student will explain the
general concepts of accounting, its objectives and its historical evolution. You will
have achieved the objective if the conclusions and approaches provided during
your oral and written participation coincide with the theoretical support discussed in
class.
CONTENT
1. Definition of Accounting
2. Origin and evolution of Accounting
3. Purpose of Accounting
4. Basic Functions of Accounting
5. Importance of Accounting
6. Relationship with other Disciplines
7. Bookkeeping:
- Definition
- Differences with Accounting
METHODOLOGICAL STRATEGIES
1. Directed readings
2. Teacher presentation.
3. Analysis and discussion of guided readings
4
RESOURCES
1. Humans: Teacher and students.
2. Time: Six (6) hours.
3. Selected readings.
ASSESSMENT
1. Group work reports.
2. Written evaluation.
3. Dynamic teacher-student interaction.
BIBLIOGRAPHY
BRITO J. (1999). Basic and Intermediate Accounting. Fifth edition. Accountants
Center. Caracas Venezuela.
CATACORA F. (2001). Accounting the basis for management decisions. Mc Graw
Hill Publishing. Caracas Venezuela.
LUQUE E. (1992) Introduction to the study of Accounting. Volume I. Third edition.
Editorial Edittext. Caracas Venezuela.
OLIVE M. and MALDONADO R. (2005) Fundamentals of Financial Accounting.
Clemente Editores CA Valencia – Venezuela.
PARIS A. (2005). Accounting I. Problems and solutions. Volume I and II. Faces -
ULA.
REDONDO, A. (1999). General and Higher Accounting Course. Volume I. Fourth
edition. Accountants Center. Caracas Venezuela.
At the end of the work session, once the teacher's presentation has been made,
and based on the theoretical content studied in specific objective No. 1, the student
will explain the application of the basic standards and generally accepted
accounting principles in specific accounting situations.
You will have achieved the objective if the conclusions and approaches provided
5
during your oral and written participation coincide with the theoretical support
discussed in class.
CONTENT
1. Definition
- Rules.
- Beginning.
2. Generally Accepted Standards and Principles in Accounting.
- DPC No. 0.
4. Analysis of practical cases by the student.
RESOURCES
3. Support material.
ASSESSMENT
1. Group discussion.
3. Dynamic student-teacher interaction.
BIBLIOGRAPHY

6
FEDERATION OF THE COLLEGE OF PUBLIC ACCOUNTANTS OF VENEZUELA
(1997): Declaration of Accounting Principles No. 0. Caracas Venezuela.
MEXICAN INSTITUTE OF PUBLIC ACCOUNTANTS. (1993). Generally accepted
accounting principles. Mexico.
MINA H. (2002). University Accounting. First edition. Caracas Venezuela.
ULA.
At the end of the work session, once the teacher's presentation has been made and
the support material provided has been analyzed, the student will recognize the
stages of the accounting process and the elements that make up the equity
equation. You will have achieved the objective if your answers to the proposed
exercises, conclusions and approaches provided during your oral and written
participation coincide with the theoretical-practical support discussed in class.
CONTENT
1. Accounting in organizations.
- Classification of organizations.
2. Transaction Definition
3. Accounting Cycle
- Definition
- Stages.
4. The Patrimonial Equation
7
4. Resolution of practical cases by the teacher with student participation.
5. Resolution of exercises by the student.
RESOURCES
ASSESSMENT
1. Group discussion.
BIBLIOGRAPHY

ULA.
8
MODULE II
ACCOUNTS AND ACCOUNTING BOOKS
Duration: 3 weeks
Value: 20%
GENERAL OBJECTIVE
Once module II is completed, the student will apply the Theory of Charge and
Credit, taking into account the classification of accounts and the provisions
provided for in the Venezuelan Commercial Code related to the use of accounting
books.
and the support material provided has been worked on, the student will explain the
use and classification of the accounts. You will have achieved the objective if the
conclusions and approaches provided during your oral and written participation
coincide with the theoretical support discussed in class.
CONTENT
1. The check
- Definition
- Account Elements
2. Account Classification
2.1. By its nature - Real Accounts
- Accounts Nominals
- Accounts Mixed
- Accounts of order
- Accounts Valuation
- Accounts Transient
3.2. Because of its hierarchy
- Main or control.
9
- Auxiliary or sub-accounts.
RESOURCES
2. Time: Twelve (12) hours.
ASSESSMENT
BIBLIOGRAPHY
BRITO J. (1999). Basic and Intermediate Accounting. Accountants Center.
Caracas Venezuela.
CATACORA F. (2001). Accounting the basis for management decisions.
Mc Graw Hill Publishing. Caracas Venezuela.
GARAY JUAN. VENEZUELAN COMMERCE CODE. 2001 edition. LUQUE E.
(1992) Introduction to the study of Accounting. Volume I. Third edition. Editorial
Edittext. Caracas Venezuela.
PARIS A. (2005). Accounting I. Problems and solutions. Volume I and II. ULA.
edition. Accountants Center. Caracas Venezuela
1
0
At the end of the work session and once the teacher's presentation has been made,
the definition of an account has been discussed, as well as the elements that make
it up and the different types of accounts, the student will apply the theory of debit
and credit in commercial transactions, identifying the accounting variations or
phenomena that they involve. You will have achieved the objective if your answers
to the proposed exercises, conclusions and approaches provided during your oral
and written participation coincide with the theoretical-practical support discussed in
class.
CONTENT:
1. Theory of Charge and Credit

- Practical Rules for Charge and Credit
RESOURCES
2. Time: Three (3) hours.
ASSESSMENT
1
1
BIBLIOGRAPHY
ULA.
the student will describe the main and auxiliary accounting books provided for in the
Venezuelan Commercial Code, the importance of each one and the function they
fulfill within the accounting process. You will have achieved the objective if the
conclusions and approaches provided during your oral and written participation
coincide with the theoretical support discussed in class.
CONTENT
1. Accounting books
- Definition
2. Classification
2.1. Mandatory or main
- General or Main Journal
- Major Principal
- Inventories and Balances.
2.2. Auxiliary Books.
- Credit Sales Auxiliary Journal.
- Senior Accounts Receivable Assistant
1
2
- Senior Credit Purchasing Assistant.
- Accounts Payable Assistant Major - Cash Assistant Journal.
RESOURCES
BIBLIOGRAPHY
BRITO J. (1999). Basic and Intermediate Accounting. Accountants Center. Caracas
Venezuela.
GARAY JUAN. VENEZUELAN COMMERCE CODE. 2001 Edition
ULA.
MODULE III
1
3
COMMERCIAL DOCUMENTATION AND ACCOUNTING RECORDS
Duration: 7 weeks
Value: 35%
GENERAL OBJECTIVE
Once module III has been completed and the documents that support the
accounting registration process have been identified, the student will record in the
corresponding accounting books the different commercial transactions that occur in
an organization.
the student will identify the documents or evidence that support the accounting
registration process. You will have achieved the objective if the conclusions and
approaches provided during your oral and written participation coincide with the
theoretical support discussed in class.
CONTENT
1. Commercial Documentation
- Definition
- Importance.
2. Classification
2.1. Current or non-negotiable Receipt Systems.
- Receipts Shopping
- Receipts of Sales
- Receipts of operations banking
2.2. Credit Voucher System or negotiable
- The Bill of Exchange
- The pay
- The letter of credit.
- The check
1
4
3. Collection by the student of documents that he considers to be commercial
in nature.
4. Analysis and discussion of the directed readings and the collected material.
RESOURCES
BIBLIOGRAPHY
ULA.
1
5
and considering the theoretical content analyzed in the previous session, the
student will record the different commercial transactions that occur in an
organization. You will have achieved the objective if your answers to the proposed
CONTENT
1. Accounting Records
- Definition
- Purpose
2. Types of Accounting Records
- Opening Seats
- seatsOperations
- seatsAdjustment
- seatsClosing
RESOURCES
2. Time: Thirty-nine (39) hours.
ASSESSMENT
1. Group workshop.
1
6
BIBLIOGRAPHY
ULA.
MODULE IV
THE WORKSHEET AND FINANCIAL STATEMENTS
Duration: 3 weeks
Value: 25%
GENERAL OBJECTIVE
Once module IV is completed, the student will prepare the worksheet as a tool for
preparing the basic Financial Statements (Income Statement and Balance Sheet).
and the support material provided has been analyzed, the student will prepare the
worksheet. You will have achieved the objective if your answers to the proposed
CONTENT
1
7
1.The worksheet.
-
Definition.
-
Importance.
2. Parts that make it up
- Checking balance
- Adjustment Seats
- Adjusted Trial Balance
- Sales cost
- Earnings and loses
- Balance sheet
RESOURCES
ASSESSMENT
1. Group workshop
BIBLIOGRAPHY
MULLER, K. (1978). Financial statements. Uthea Publishing House, Spain PARIS
A.
(2005) . Accounting I. Problems and solutions. Volume I and II. Faces - ULA.
1
8
considering what was previously studied, the student will prepare the classified
Profit and Loss Statement. You will have achieved the objective if your answers to
the proposed exercises, conclusions and approaches provided during your oral and
written participation coincide with the theoretical-practical support discussed in
class.
CONTENT
1. Profit and Loss Statement or Income Statement.

- Definition
- Meaning and importance.
- Header
- Financial Content
- Main income or sales proceeds
- Sales cost
- Operating costs
- Sales Expenses
- Administration Expenses
- Other incomes and expenditures.
RESOURCES
1
9
ASSESSMENT
BIBLIOGRAPHY
ULA.
considering the theoretical content presented previously, the student will prepare
the classified General Balance. You will have achieved the objective if your
answers to the proposed exercises, conclusions and approaches provided during
your oral and written participation coincide with the theoretical-practical support
discussed in class.
CONTENT
1. Balance sheet
2
0
- Definition
- Meaning and importance.

- Header
- Financial Content
- Asset
- Current Assets
- Available
- Temporary investments
- Required in the short term
- Realizable
- Prepaid
- Property, Plant and Equipment
- Intangible asset
- Permanent Investments
- Deferred charges
- Other assets
- Passive
- Current Liabilities
- Long-term liabilities
- Deferred Credits
- Other passives
- Capital
- X Capital Account
- X Personal Account
- Loss or Profit for the Year
RESOURCES
ASSESSMENT
2
1
BIBLIOGRAPHY
CATACORA F. (2001). Accounting the basis for management decisions.
Mc Graw Hill Publishing. Caracas Venezuela.
ULA.
2
2

Accounting I

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Accounting I

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National Experimental University of the Western Plains “Ezequiel Zamora”

Office of Institutional Planning and Evaluation

PROGRAMMATIC CONTENT OF THE SUBPROJECT:

VICE-RECTORATE Planning and Social Development

CREDIT UNITS Three 3)

Barinas, February 2007

The activities to be carried out by an accounting professional are of different kinds,

The development of evaluation activities is planned to determine the achievement of

CATACORA F. (2001). Accounting the basis for management decisions. Mc Graw

OLIVE M. and MALDONADO R. (2005) Fundamentals of Financial Accounting.

1. Theory of Charge and Credit

5. Resolution of exercises by the student.

1. Profit and Loss Statement or Income Statement.

2. Parts that make it up

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