ANNUAL CURRICULAR PLANNING

TABACUNDO EDUCATIONAL UNIT SCHOOL YEAR 2017-

2018

ANNUAL CURRICULAR PLANNING

1. INFORMATIVE DATA
Area: Accounting Subject: General Accounting
Teacher(s) Lic. Cesar Toapanta, Eng. Ximena Villagómez, Lic. Verónica Garcés, Lic. Silvia Vásquez, Lic. Diana
Michilena.
Group/Grade/course First Education level Baccalaureate
2. TIME
weekly workload No. work weeks Evaluation of learning and unforeseen Total weeks of classes Total periods
events
8 40 6 34 272
3. GOALS
 Develop the accounting process of a Services and Commercial company subject to accounting, labor and tax regulations in order to
determine the economic and financial situation that contributes to decision-making.
 Determine the production cost of an industrial company in order to develop the accounting process of an economic organization.
 Record the accounting movements of financial products and services with the purpose of establishing the economic and financial
situation of an entity.
 Determine the tax obligations of the taxpayer in accordance with current regulations.
 Describe the administrative activities for the management of human talent in economic organizations in accordance with current
regulations.
 Use the electronic spreadsheet, accounting and tax packages to process data in order to optimize time and resources.
 Identify the rights and obligations that derive from labor relations, as well as the safety, health and insertion mechanisms in the
occupational field in order to comply with current regulations.
 Demonstrate the capabilities achieved in the training process by carrying out activities related to the accounting, tax and human
talent process so that the student has a real approach to the world of work.
4. TRANSVERSAL AXES: Interculturality
The formation of a democratic citizenship
The environmental protection
Health care and recreational habits of students
Sexual education in young people
Tax Education
5. DEVELOPMENT OF PLANNING UNITS
No. Title of work unit Planning unit objectives Contents Methodological guidelines Assessment Duration
UT1 FUNDAMENTALS Place the student within Facts and Contents: 5
OF ACCOUNTING the professional field in -Accounting: definition, fields of - Prepare a list of tasks - The job roles have
Accounting. application, users of accounting specific to the accounting been correctly
information. profession. related.

- Obligation to keep accounting:
natural and legal persons.
- The company: concept,
purposes and functions.
- Constitution of a company.
- Company classes
- Objectives of the public and
private company.
- Organization: Organization
principles
- Hierarchical and functional
organization.
- Type organizational charts.
- Commercial documents.
Procedures:
- Describe the purpose of
accounting with the purpose
of establishing the fields of
application.
-identify the fields of -The entire fields and
application and users of users where
Accounting information. accounting is applied
- Analyze the work units of have been identified.
the General Accounting
module with other modules. - Active participation
has been made in the
- Establish a dialogue about analysis of the work
the importance of accounting units of the General
in companies and Accounting training
institutions. module with other
modules.
- Analyze the purposes and
functions of a company. - Adequate
conclusions have
- Outline the classification of been reached about
public and private the information
companies. generated by
accounting in
- Make an organizational companies and
chart of a company. institutions.
- The purposes and
- Make a visit to a company.
- Differentiate the types of functions of the
companies in accordance - Discuss what was observed company have been
with current regulations. in the companies visited. correctly analyzed.

- Establish the similarities - The types of

- Describe the purpose of
and differences of the models companies existing in
accounting with the purpose of
of the country have
establishing the fields of
been adequately
application.
graphed.
- Differentiate the types of
companies in accordance with
- The organizational
current regulations.
and departmental
- Relate the work units of the
structure of a
General Accounting module
company has been
with other modules to
adequately carried
determine interdisciplinary
out.
work.
- Analyze the information
- A report has been
generated by accounting for
made on the visit to a
decision making.
company.
Attitudinal:
- The types of
- Assess the use of technical
companies have been
terms in the construction of
correctly identified.
knowledge.
- The similarities and
- Be interested in the
differences that exist
presentation of an effectively
in the organizational
organized work.
chart models of the
companies have been
- Assess the correct expression established.
and the use of appropriate
terms in their area of
competence.

- Actively participate in the

activities developed.
- Assess methodical, organized
 and effectively carried out work.

- Establish the purposes and

functions of a company to
improve its organizational
functioning.
- Differentiate the types of
existing companies to
determine the economic activity
they offer.
- Analyze the need for
organization in the company
with the purpose of establishing
the existing hierarchy.
- Identify organizational chart
models to establish the
similarities and differences of
the company.

UT2 Establish accounting Facts and Contents: 4

ACCOUNTING accounts according to - Accounting Account:
ACCOUNT business needs definition, scheme (“T” - Exemplify commercial - The commercial
account), elements, transactions by identifying transaction
their parts. documents have been
personification, classification
correctly prepared in
of accounts, General plan of - Classify and organize the the accounting
accounts, increases and Accounts of a list of process.
decreases in accounts, types of transactions.
balances. - The required
- Codify the accounts of documents have been
- Commercial transaction: commercial transactions. used correctly in the
definition, parties and proposed
reasonableness. - Prepare an accounting plan transactions.
- Accounting equation and its of accounts.
variations. - The accuracy of the
- Present the elements of the calculations in the
Procedures:
accounting equation. documents has been
- Precisely identify the
verified.
transaction and its parties in
 order to establish which group it - Perform exercises on the
belongs to. accounting equation. - The current
- Personify and classify regulations have
accounting accounts by groups been effectively
and subgroups to structure the complied with
chart of accounts.
- Code accounts for
identification and registration.
- Determine the Accounting
Equation to establish account
balances and determine their
reasonableness

Attitudinal:
- Assess methodical, organized
and effectively carried out work.
- Assess the importance and
accuracy of the information
presented.
- Present the work carried out
punctually and neatly.
- Judge responsibly the financial
situations of the accounting
entity.

UT3 ACCOUNTING Record commercial Facts and contents 14

RECORDS transactions in - Format of Accounting -Analyze and interpret the - Legal standards
specialized and legal Records: Journal, General legal standards of accounting have been correctly
books. books. applied to the
Ledger, Trial Balance.
accounting records.
- Accounting Entry: Concept,
- Carry out the different lines
parts and types of entries.
that are applied in the - The different lines
accounting process. used in the
- Debit, Credit and Balances of
accounting process
Accounting Accounts.
- Record in the accounting have been properly
books the commercial carried out.
- Service Company transactions of a company's
Accounting Entries, according financial year. - Commercial
to tax regulations. transactions have
-Reconcile the general and been correctly
auxiliary ledgers with the recorded in the
subaccounts. accounting books.

-Perform the trial balance of - The general and

- Accounting process until sums and balances of the auxiliary ledgers
trial balance . accounts. reflected in an
Procedures: accounting process
- Analyze the legal regulations Recognize the parts and have been
for the mandatory nature of types of accounting entries adequately
accounting books. in the list of commercial reconciled.
- Identify the lines of the transactions.
different accounting records - Trial balances of
with the purpose of applying - Carry out the accounting sums and balances
them in the accounting process. process applying the Double have been efficiently
- Record transactions in the Entry Principle. prepared
accounting records for adequate
control of the company's - Classify and record the - The parties and
economic information. accounting movement of a types of entries in the
- Determine the sums and company using the double different transactions
balances of the accounts of the entry principle. have been identified.
General Ledger Journal and
auxiliary books with the purpose - Carry out accounting entry - The principle of
of obtaining their real balances. exercises applying the double entry has
- Prepare trial balances of sums regulations stipulated by the been properly applied
and balances to verify their SRI. in the accounting
correct application. process.
Attitudinal:
- Cooperate in teamwork with a - The commercial
tolerant and receptive attitude transactions of a
towards the opinions of others. company have been
- Assess the correct expression accounted for using
and the use of appropriate the double entry
terms in their area of principle.
competence.
 - Assess methodical, organized - Accounting entry
and effectively carried out work. exercises have been
- Be responsible for the correctly developed
confidentiality and transmission applying the current
of information. SRI regulations.

PAYROLLS Prepare and calculate the Facts and contents: -Analyze the definition and -The importance of 4
UT4 payroll of salaries, - Definition and importance of each of the each of the
substitutes, and overtime - components. components that are components that are
of a company's workers. - Legal basis and included in each part of the included in each part
Form of calculations. payroll so that the of the payroll was
- Income Tax Calculation in a employment contract is analyzed so that the
Dependency Relationship. respected. employment contract
- Accounting Registry. is respected.

Procedures:
- Identify the components of a -Determine that companies
payment role in accordance with pay salaries in a legal and
labor legislation for the benefit organized manner to their -It has been
of worker rights. workers for the services determined that
provided during a certain companies pay
- Calculate income tax period of time. salaries in a legal and
withholding in a dependency organized manner to
relationship in order to comply - Establish a dialogue about their workers for the
with the tax obligation. the importance of the legal services provided
basis in companies and during a certain
- Register the role of payments institutions including salaries, period of time.
based on accounting regulations overtime, vacations, bonuses
. and deductions for each -We have established
Attitudinal: worker. a dialogue about the
- Take responsibility for the importance of the
reliability of the information. - Calculate the components legal basis in
of a payment role, among companies and
- Put into practice honesty in the which are: the salary, institutions including
calculation of remuneration. bonuses and deductions of salaries, overtime,
all the company's vacations, bonuses
- Act responsibly in fulfilling employees. and deductions for
obligations. each worker.
- Outline the components of
- Be interested in the application a payment role as stipulated - The components of
of the rules to act with by law. a payment role have
professional ethics. been accurately
-Calculate income tax in a calculated, among
dependency relationship which are: the salary,
with the purpose of bonuses and
complying with the tax deductions of all the
obligation. company's
employees.
-Make the accounting record
through payroll of the - A scheme of the
respective payment role, components of a
including profits, provisions, payment role has
deductions and accruals, been made as
overtime, vacations, stipulated by law.
substitutions of workers
-The respective
-Make the accounting record income tax
of the Dependency Income calculations have
Tax . been made in a
dependency
relationship with the
purpose of complying
with the tax
obligation.

- The accounting
record has been
made through
payroll, the
respective
payment roll,
 including
profits,
provisions,
deductions and
accruals,
overtime,
vacations,
substitutions of
workers.

-They have made the

corresponding
accounting record of
the Dependency
Income Tax .
-The similarities and
differences have been
established in a role
of payments between
(overtime, vacations,
deductions, utilities)
UT5 Settings Know and record the Facts and contents 4
adjustment entries to Accounting Adjustments: - Analyze the Accounts to be - The required
determine the real Concept, importance and adjusted in the accounting adjustments have
balances of the accounts characteristics. process. been made correctly
involved in the based on the Trial
accounting process. - Classification of settings - Record the adjustment Balance.
entries in the journal and
- Provision adjustments for transfer the information to - The respective
uncollectible accounts, the respective majors and calculations and
consumption of supplies, auxiliaries. procedures have been
cleaning materials. carried out correctly.
- Prepare the Adjusted Trial
- Deferred and accumulated Balance to verify the equality - The regulations
adjustments: Concept, between debit and credit. given in the LORTI
importance and characteristics. have been properly
 - Verify the errors detected applied in the
- Legal basis, Straight Line and make the necessary accounting record.
Depreciation, Impairment of rectification accounting
Accounts Receivable, entries. -Errors have been
Consumption of Inventory, detected for the
Supplies and Materials. respective accounting
adjustment.
- Accounting Registry .
Procedural: - The adjusted trial
- Differentiate the types of balance has been
adjustments generated in an prepared correctly.
accounting process in order to
establish the real balances of the
accounts.
- Determine the different
accounting adjustments to
establish your real balance.
- Journalize the accounting
adjustment entries to apply
them to the respective records.
- Determine the balances
adjusted to each of the accounts
to prepare the financial
statements.
- Analyze the effects generated
by the entries with the purpose
of making the respective
adjustment in the accounting
process of a company.

Attitudinal:
- Act with honesty and
professional ethics in
determining economic results
- Be interested in the application
of laws and regulations to act
with professional judgment and
ethics.
 - Assess the methodical work
carried out with efficiency and
effectiveness.
- Assume and accept identified
errors with tolerance.
- Judge responsibly the
participation of each of your
colleagues.
UT6 LABORATORY Know the situation of - Daily Book Registration. - Record the entries with a -Transactions have 4
SERVICE COMPANY services in a period - Record in the Folio General practical exercise in the been correctly
accountant. Ledger. journal and transfer the recorded in the
- Preparation of the Adjusted information to the respective journal, in the
Trial Balance. seniors and assistants. general ledger and
- Financial statements: auxiliary ledger.
definition, structure of the -Prepare the Adjusted Trial
financial and economic Balance to verify the equality The adjusted Trial
situation, closing entry. between debit and credit. Balance has been
adequately prepared
Procedures: - Practically prepare the to verify its equality.
- Develop the accounting process financial statements and the
of a service company applying closing entry of the service -The financial
current regulations. company. statements and
closing entries in the
- Identify the merchandise - Verify the errors detected service company have
account control system for its and make the necessary been carried out
accounting record. rectification accounting accurately and
-Establish closing valuation entries. ethically.
methods.

Attitudinal: -The errors detected

- Assume and correct identified in the accounting
errors responsibly. entries have been
- Be responsible for the verified with their
confidentiality of the respective
information. rectification.
- Act with honesty and
professional ethics in
determining economic results.
 - Demonstrate a research
attitude and willingness to use
ICTs.

UT7 COMMERCIAL - Identify the merchandise

C onceptuals -Analyze the inventory -Identifies the 6
ENTERPRISE account control system for permanence system. merchandise
its accounting record. - Definition. - Present inventory account control
- Inventory permanence valuation methods in system for its
system. work groups. accounting
- Kardex: definition and -Perform practical record.
methods. exercises and record - Establishes
- System-specific them considering the inventory
accounting entries. respective accounting valuation
- Checking balance. process. methods using
Procedural the Kardex card.

- Identify the merchandise -Record

account control system for commercial
its accounting record. transactions
- Establish inventory applying the
valuation methods using inventory
the Kardex card. permanence
system.
-Record commercial
transactions applying the
inventory permanence
system.

Attitudinal

Actively participate in
 collaborative work.
- Be interested in the
presentation of an
effectively organized work.
-Formulate judgment or
criteria in the registration
of transactions.

UT8 Identify the Conceptual -Structure in a graphic

STATEMENTS components of the -Scheme and its organizer the outline - Identifies the 4
OF ECONOMIC state of economic components. and its components of components of
SITUATION OF situation of a - Commercial company the State of Economic the state of
THE commercial company accounting laboratory. Situation of a economic
COMMERCIAL through the . Procedural commercial company. situation of a
COMPANY: inventory commercial
permanence system -Identify the components company through
in order to determine of the state of economic the inventory
the result of the situation of a commercial permanence
financial year. company through the system.
inventory retention system -Determines the
in order to determine the result of the
result of the financial year. financial year.

Attitudinal
Actively participate in
collaborative work.
- Be interested in the
presentation of an
 effectively organized work.
-Formulate judgment or
criteria in the registration
of transactions.

UT9 TREATMENT OF Know the movement Conceptual - Analyzes the internal -Establishes a 5
THE of the accounts that -General Cash. control of Cash and difference
AVAILABLE: make up the Current - Petty Cash. Bank asset accounts between the
Assets and their - Banks. procedure for the
internal control. - Cash, petty cash and treatment and
bank control policies. control of
Procedural accounts from
Differentiate the that available
procedures for the through the
treatment and control of application of
available accounts internal policies.
through the application of - Records the
internal policies. movements of
- Record the movements current assets,
of current assets available cash, petty cash,
based on accounting banks,
regulations. considering
Attitudinal current legal
regulations.
-Actively participate in
collaborative work.
- Be interested in the
presentation of an
 effectively organized work.
-Formulate judgment or
criteria in the registration
of current asset
transactions.

UT1 PROPERTY, Control the property, Conceptual - Analyze the -Explains and 5
0 PLANT AND plant and equipment accounting treatment interprets the
EQUIPMENT of a company and its -Methods. issued treatment of
TREATMENT treatment - Accounting. by the SRI, on non- Non-current
Accountant. - Sale, donation and current assets Asset Accounts.
exchange. to apply the regulations - Graphically
given by the structure the
. fiscal body. depreciation and
Procedural - Specify depreciation amortization
methods methods of
-Analyze the accounting and amortization assets
treatment of property, applied in the accounts non-current and
plant and equipment of the their
applying current Non-current asset for reconciliation.
regulations. application in the - Record in the
- Determine the value of accounting process. corresponding
the books the
systematic distribution accounting
of a adjustments for
active throughout its non-current
useful life assets.
through the application
of a
 method established in
the
regulations in force.

Attitudinal

-Actively participate in
collaborative work.
- Be interested in the
presentation of an
effectively organized work.
-Formulate judgment or
criteria in the registration
of non-current asset
transactions.
UT1 TREATMENT OF Conceptual - Analyze and identify - Properly identify 4
1 LIABILITIES -Analyze obligations Liability accounts the
with third parties, in -Bank credit, segments, current in the short and liability and
order to legalize the requirements, interest long term, for the equity accounts.
treatment of rate. legal compliance of - Correctly
accounts and - Amortization table. these. determines the
establish the assets - Accounting record. - Establish the documented
of a company. Procedural difference between accounts and
accounts and obligations of a
- Establish the differences documented obligations company.
between the bank credit for your - Correctly
segments according to the accounting application identify the
resolution of the in the company. components of
Regulatory Board in the . the company's
registration and control of assets.
 the company's financial
obligations. .
.
Attitudinal

-Actively participate in
collaborative work.
- Be interested in the
presentation of an
effectively organized work.
-Formulate judgment or
criteria in the registration
of liability transactions.

UT1 LABORATORY Record commercial Conceptual - Analyze the double -Correctly register 10
2 COMMERCIAL transactions in -Accounting record in the entry of banking the
COMPANY specialized and legal Journal book. operations. financial
books. - Folio ledger. - Assign the transactions .
- Adjusted Trial Balance. corresponding codes to - Correctly
- Financial statements. debits and credits of the analyze the
General Journal, Double Entry of
Procedural Major General and commercial
auxiliaries. operations
- Carry out the accounting - Carry out elaboration - Properly seat
process from its exercises the
constitution by applying Adjusted Trial Balance . debits and credits
the codes of the single in the Journal,
catalog of accounts in the General Ledger
Journal and General and financial
Ledger. statements
- Reconcile the balances of applying current
 the analytical accounts legal regulations.
and subaccounts in order
to verify their
reasonableness.
- Prepare the adjusted trial
balance with the purpose
of generating information
for the financial
statements.
Attitudinal

-Take responsibility for

confidentiality in access to
documentation.
- Assess the methodical,
organized and effectively
carried out work in the
development of the
accounting process.
COMMERCIAL Properly use the Procedures (organizing - Recognize the parts and - Recognizes the parts 80 Periods
UT1 processes to classify and contents) types of accounting entries in and types of
AND SERVICES record the - Develop the accounting process the list of commercial accounting entries in
3 COMPANY accounting movements of a company that provides transactions. the list of commercial
LABORATORY: services and markets goods, - Carry out the accounting transactions.
Record commercial applying current regulations and process applying the Double - Carry out the
transactions in specialized internal control policies. Entry Principle. accounting process
and legal books. - Prepare reports, reports and - Classify and record the applying the Double
auxiliary documents in order to accounting movement of a Entry Principle.
demonstrate the internal control company using the double - Classifies and
processes of the company's entry principle. records the
assets and liabilities . - Carry out accounting entry accounting
Facts/concepts (supporting exercises applying the current movement of a
content) SRI regulations. company using the
- Daily Book Registration. - Analyze and interpret the double entry
 - Record in the Folio General
Ledger.
- Preparation of the Adjusted
Trial Balance.
- Financial Statements:
definition, structure of the
financial and economic situation
closing entry.
- Annexes.
- Tax Return: forms and personal
expenses.
Attitudes/values/norms
(supporting content)
- Assess the use of technical
terms in the construction of
knowledge.
- Actively participate in
collaborative work.
- Be interested in the
presentation of an effectively
organized work.
legal standards of accounting principle.
books. - Carry out accounting
- Carry out the different lines entry exercises
that are applied in the applying the current
accounting process. SRI regulations.
- Record in the accounting
books the commercial
transactions of a company's
financial year.
- Reconcile the general and
auxiliary ledgers with the
subaccounts.
- Carry out the trial balance
of sums and balances of the
accounts.

UT1 TREATMENT Know the movement of Procedures (organizing
4 the accounts that make up contents)
OF CURRENT the Current Assets and - Analyze the treatment of
ASSETS: their internal control . different types of investments
based on financial regulations
and their accounting records.
- Analyze the treatment of
accounts and documents
receivable generated by domain
transfers.
- Complete the tax return for
financial performance using the
respective form.
- Apply the accounting
process in the internal
control of current asset
accounts in a practical
exercise.
- Apply the accounting
procedure for the current
asset accounts required by
according to the Law
- Differentiate inventory
valuation methods for their
correct regulation.
- Perform exercises with
application of merchandise
control systems.
- Apply the 72 Periods
accounting process in
the internal control of
current asset
accounts in a practical
exercise.
- Applies the
accounting procedure
for the current asset
accounts required by
according to the Law
- Differentiates
inventory valuation
methods for correct
regulation.
 Facts/concepts (supporting - Explain and interpret the - Perform exercises
content) treatment of non-current with application of
- Investments: definition and Asset Accounts. merchandise control
types of investments. - Graphically structure the systems.
- Accounts and Documents depreciation and - Explains and
Receivable from Clients. amortization methods of interprets the
- Credit Card Accounts non-current assets and their treatment of non-
Receivable: settlement and reconciliation. current Asset
accounting record. - Record the accounting Accounts.
- Form Declaration for Financial adjustments of non-current -Graphicly structures
Performance. assets in the corresponding the depreciation and
books. amortization methods
of non-current assets
Attitudes/values/norms
and their
(supporting content)
reconciliation.
- Records the
Be interested in accounting and
accounting
tax updates.
adjustments of non-
- Formulate judgment or criteria
current assets in the
in the registration of
corresponding books.
transactions.
- Take responsibility for the
reliability of the information.

UT1 ASSET Analyze obligations with Procedures (organizing - Identify liability and equity - Identify the liability 64 Periods
5 third parties, in order to contents) accounts. and equity accounts.
TREATMENT: legalize the treatment of - Differentiate the accounts - Differentiates the
accounts and establish the and documented obligations documented accounts
assets of a company.
- Identify the components of
of a company. and obligations of a
equity with the purpose of - Record the components of a company.
strengthening the company. company's assets in -Accounting records
accounting. the components of a
Facts/concepts (supporting - Reconcile liability and equity company's assets.
content) accounts through accounting - Reconcile liability
adjustments . and equity accounts
- Definition and components. through accounting
- Capital and reserves. adjustments .
- Distribution of the profit for the
financial year.

UT1 FINANCIAL Analyze the accounts that
6 make up the income and
STATEMENTS: expenses of a company to
determine the profit or
loss of the accounting
year.
Know the financial
situation of the company
in an accounting period .
Attitudes/values/norms
(supporting content)
- Be interested in the application
of the rules to act with
professional ethics.
- Assume and correct identified
errors responsibly.
- Be responsible for the
confidentiality of the
information.
Procedures (organizing - Prepare a diagram of the - Prepare a diagram 56 Periods
contents) income and expenses of a of the income and
company. expenses of a
- Prepare the statement of - Analyze the components of company.
changes in equity applying the the Income Statement. -Analyzes the
capital reserve regulations. - Prepare the Financial components of the
- Determine the company's own Statements of a company. Income Statement.
capital according to the - Reconcile the income and - Prepare the
procedure established in current expense accounts of the Financial Statements
regulations. income statement. of a company.
- Present the financial - Apply the percentages for - Reconcile the
statements using the formats the distribution of profits, the income and expense
designed by the payment of taxes and accounts of the
Superintendence of Companies. reserves. income statement.
- Make the Income Tax - Establish adequate internal - Applies the
declaration using the respective control of the accounts percentages for the
form. involved in the Statement of distribution of profits,
Financial Situation. the payment of taxes
- Reconcile the accounting and reserves.
Facts/concepts (supporting accounts that are involved in - Establishes
content) the Financial Statement of adequate internal
the company in accordance control of the
with current regulations. accounts involved in
- Financial situation.
- Prepare the Statement of the Statement of
- Economic situation.
 - Cash flow statement. Financial Situation. Financial Situation.
- Statement of changes in Equity. - Reconcile the
- Declaration and payment of accounting accounts
income tax. that are involved in
the company's
Attitudes/values/norms Financial Statement in
(supporting content) accordance with
current regulations.
- Be responsible for the - Prepares the
confidentiality of the Statement of
information. Financial Situation.
- Act with honesty and
professional ethics in
determining economic results.
- Demonstrate a research
attitude and willingness to use
ICTs.

6. BIBLIOGRAPHY/ WEBGRAPHY 7. OBSERVATIONS

 Ministry of Education National Directorate of Curriculum Technical Baccalaureate Accounting
“Curriculum Design”
 BORJA, A (2013) Financial Products and Services. Servilibros Publishing House. Third edition.

Central Bank of Ecuador (BCE). (sf). Economic indicators. Retrieved on March 10, 2016, from
http://www.bce.fin.ec/index.php/indicadores-economicos
www.institutowashington.com/biblioteca-virtual/.../71-servicios-financial ..
http://www.asobancos.org.ec/ABPE_INFORMA/noviembre.pdf
www.finanzasparatodos.es/es/productosyservicios/safe products
www.monografias.com › Administration and Finance › Marketing
ELABORATED REVISED (Area Coordinator) APPROVED (Vice Chancellor)
TEACHER( s): Lic. Cesar Toapanta, Eng. NAME: Lic. Cesar Toapanta NAME: Lic. David Sanchez
Ximena Villagómez, Lic. Verónica Garcés, Lic.
Silvia Vásquez, Lic. Diana Michilena.
Signature: Signature: Signature:
Date: 06 – 10 – 2017 Date: 06 – 10 – 2017 Date: 06 – 10 – 2017