Public Accounting

Study of Economics. Methods, theories, assumptions and models. Microeconomics and macroeconomics. Consumer behavior: preferences, budget constraint, utility maximization, and consumer surplus. Company behavior: production technology, returns to scale, costs and profit maximization. The markets and their balance: supply and demand. Elasticity. Macroeconomics: assumptions and macroeconomic variables, condition of macroeconomic balance.

Lecture Hours: 80 hs.

Logical foundations of mathematics. Sets. Real numbers. Functions and limits. Derivatives. Functions of several variables. Applications.

Lecture Hours: 80 hs.

Nature of the organizations: conceptual perspectives from different approaches. The administration as a discipline of observation, analysis and management of organizations. The evolution of the management thinking. The executive / managerial work: levels, functions, roles and skills. Nature of the organizational environment. Organizational processes. Decision making. Planification. Organization. Direction. Control. Social responsibility of the administrator.

Lecture Hours: 80 hs.

Accounting information: users and accounting reports. Fundamentals of accounting. Entities: resources and sources; operations and economical facts. Supporting documents. Assets: components and their variations. The accounting process: registration, processing and reporting.

Lecture Hours: 80 hs.

The organization as a system. Organizational structure: Design of the structure; types of structures. Operative organizational systems. Internal control and its incorporation in the organizational processes. Design of the administration systems; applied systems, exchange methodologies. Supportive technologies for the organizational processes: Integrated systems of management and Software for the design of processes.

Lecture Hours: 80 hs.

Introduction. Basic concepts. Descriptive statistical. Introduction to the multidimensional descriptive analysis. Index numbers. Probability. Random variables. Probability distribution. Sampling.

Lecture Hours: 80 hs.

The law. The political science. Constitutionalism. Constitutional supremacy. Control. National Constitution. Background. Declarations, rights and guarantees. Representative, republican and federal system. Powers. Administrative law. Subjects of law. Facts, acts and administrative contracts. Regulation. Public services. State assets. Administrative procedure. Judicial control. Supervisory bodies of public administration.

Lecture Hours: 80 hs.

The greatest problems of philosophy. Ancient, Medieval, Modern and Contemporary philosophy. Relations between Social Sciences and Philosophy. Scientific method. Object of logic. Truth and validity. Logical form. Propositional logic. Simple and compound statements. Connectives. Truth tables. Tautologies, contradictions and contingencies. The deduction in propositional logic. Tests of validity and invalidity. Logic of predicates. Propositional functions. Quantifiers.

Lecture Hours: 80 hs.

Series and successions. Integration. System of equations. Differential equations and in-difference equations. Vectors and matrices. Applications.

Lecture Hours: 80 hs.

The major trends and its essential milestones. Economic, technological, political, social and managerial dimensions of the great historical changes. The effects on business activity. Business History. Projections and prospects for the future, approaches to the XXI century.

Lecture Hours: 80 hs.

The importance of the information in the management function. Classification of the information and the systems of the Strategic information systems. Management and results indicators. Structure of a Management Information System. Requirements of a Management Information System. Management information on customer relationships. Management information on performance. Typical Applications of Systems. Hardware and Software. Networks: Database. Development Process of Business Applications Systems, Acquisition, Implementation and Maintenance of Information Systems. Office tools. Applications related to the profession at National, Provincial and Municipal level. Governance of Information Technology. Information security and business continuity.

Lecture Hours: 80 hs.

Accounting models. Concept of capital to maintain. The unit of measurement. Different alternatives for measuring the components of equity at the end of a period. Recognition of equity variations on traditional model and current values. Concept of profit , depending on the accounting model adopted. Laws. Professional Accounting standards. International standards. The conceptual frameworks. Concept of asset and liability. Initial registration. Components to include and to segregate. Consideration of different alternatives according to the accounting model adopted. Concept of recoverable amount. Contingencies. Events subsequent to the closing of the exercise. Settings results of previous exercises. Income, Accounts receivable. Cash and banks. Goods for sale. Cost of sales. Fixed assets. Investments. Intangible assets. Financial sources. Shareholders equity: reasons for changes.

Lecture Hours: 80 hs.

Prices fixation and production volumes under different market structures (perfect competition, monopoly, oligopolies and other configurations with market power). Market of production factors. General equilibrium, economic efficiency and welfare economics. Externalities. Public goods. Communal property. The intertemporal choice and the asset market. Risk and uncertainty. Models with asymmetric information. Topics related to the games theory. The economic basis of the international trade: comparative advantage, theories and theorems.

Lecture Hours: 80 hs.

The company and the subjects; the company and the equity; the company and the contracts; the company and the transfer of mortis causa rights. Contracts in the business activity: contracts in general. Contractual networks. Preliminary contracts. Adhesion contracts. Consumer contracts. Particular contracts: Trading, barter, supply, location, leasing, work and services. Transport. Mandate and consignment. Brokerage. Deposit. Banking contracts. Mutual. Bail. Factoring contract. Contracts concluded in trade or business markets. Current account. Escrow contract. Associative contracts. Agency, conession and franchise. Betting and gaming contracts. Cession of rights. Arbitration.

Lecture Hours: 80 hs.

Introduction to Statistical Inference. Sampling distribution. Estimation. Hypothesis Testing. Variance analysis. Linear regression analysis. Independence analysis. Integer linear programming and dynamic programming. Simulation.

Lecture Hours: 80 hs.

Accounting reports: Identifying their components according to targets and users. Historical and projected financial information. Relevant measurement issues Measurements Units: Current Cost/ Values and their associated results; historical currency and constant currency and its associated results. Basic Financial Statements: identification and reading of its main components. Analysis of accounting information: Internal and external analysis. General analysis procedure. Particular procedures of financial analysis. Particular procedures of economic analysis. Analysis of projected accounting information.

Lecture Hours: 80 hs.

Public Finances: Public incomes, tax and non-tax resources. Principles of taxation: economic and constitutional. Tax Law: concept of chargeable event, tax liability. Constitutional Tax Law. Main forms of taxation of the Legislation of the Argentinean Republic: Rent, consumption, equity and circulation. Taxes on Wages.

Lecture Hours: 80 hs.

The students will have to deal with case studies integrating economic, accounting, tax, management and legal contents.

Lecture Hours: 80 hs.

Capitalization and update. Rates. Valuation of financial successions. Notions of actuarial calculation. Loan repayment system. Applications in borrowings.

Lecture Hours: 80 hs.

Macroeconomic magnitudes. Spending and aggregate demand. The aggregate supply and the working market. Financial institutions and financial markets. The loanable funds market. Supply and monetary demand and the equilibrium interest rate. The inflationary phenomenon. The external sector, the balance of payments and the exchange rates. Exchange rates regimes and the foreign exchange market. The process of economic growth, the institutional environment and their sources.

Lecture Hours: 80 hs.

Financial Statements, its preparation and exposition. The application of Professional Accounting Procedures. Comparison and Supplementary Information. Accounting effects of inflation: basics of accounting adjustment for changes in the purchasing power of the currency. Behavior of the different items facing inflation. Presentation of Financial Restated Statements. Presentation of Financial Statements for Non-Profit entities. Integration of Accounting Information: integration method, exposure, adjustments and exposure of the minority interest. Preparation and submission of Statements. Agricultural accounting.

Lecture Hours: 80 hs.

Companies, typologies and classification. Administration and representation. Social contract. Operation, dissolution and liquidation. Excision and reorganization. Foreign companies. Corporate Government. Collective societies. Capital and industrial companies. Accidental or participation company. Limited liability company. Company in simple silent partnership. Limited partnership on shares. Anonymous society. Other types. Transient binding Company. Grouping Cooperative and Mutual Corporate Collaboration.

Lecture Hours: 80 hs.

General Theory of Cost: principles. Costing models: historical and predetermined, full and variable. Cost components. Determination of the cost for the calculation of the revenue. Predetermined Costs: normalized and standards. Production costs, commercial and financial. New techniques and costing tools.

Lecture Hours: 80 hs.

Financial administration of the State, legal framework, structures, agencies and state administration processes. New approaches to the public management. Strategic planning in the public sector. Budget and budgetary control. Management control. Audit. Ethics and Transparency in Public Management.

Lecture Hours: 80 hs.

Accounting Determination of Income Taxes. Deferred taxes. Conversion of Accounting statements to Foreign Currency. Regional and International Accounting Standards. Analysis and interpretation of Accounting statements. Projected Accounting Statements.

Lecture Hours: 80 hs.

New paradigms and Technology Trends; management of knowledge; Internet businesses. Generation of new businesses based on technology. Technologies that affect non-technological or traditional companies. Technology tools for business intelligence, Tools for sharing information and knowledge. Technological tools and reengineering; Digital Marketing, Social media; Management Software and relationships with customers: E-government and technologies for governance.

Lecture Hours: 80 hs.

Financial function in companies of different sizes. Financial Aim. Financial Goals. Indicators. Optimization of investment and financing decisions. Working Capital Management.

Lecture Hours: 80 hs.

Fundamental principles of the Labour Law related to the company. Labor Contract Law and its main derivatives. Small and medium enterprises. Different treatment systems of work accidents within the company. Businesses relationships with trade unions. Preventive procedure for company crises.

Lecture Hours: 80 hs.

Audit. Concept and classes. Review of financial statements. National and international norms. Other assurance engagements, Certification and Related Services. Ethics and independence. The examination and the reports. Auditing Methodology and Process. Evaluation of controls and risk. Implementation of the audit work. Audit documentation. Audit procedure in a computerized context. Auditing of the Active items and its relationships with the results of the entity.

Lecture Hours: 80 hs.

Public Finances: public incomes, tax and non- tax resources. Principles of taxation: economic and constitutional. Tax Law: concept of chargeable event, tax liability. Tax law constitutional. Tax System: delimitation of tax powers. Theory of consumption tax. Forms of consumption taxation legislation in the various jurisdictions of the RA. Circulation taxes.

Lecture Hours: 80 hs.

Costs in the decision-making process. Strategic and tactic planning. Budget and control. Techniques of marginalism. Application, tools. Special Costs: agricultural, banking. Strategic cost management. New techniques and management tools.

Lecture Hours: 80 hs.

Contest. Condition of insolvency. Cessation of payments. Subject of contest. Preventive contest: stages. Global contest. APE. Bankruptcy liquidation process. Effects of bankruptcy. Conversion of bankruptcy. Disqualification. Suspicion period. Actions of equity reconstruction. Extension regime. Management, procedure, liquidation, distribution and completion of bankruptcy. Privileges. Officials and employees at the contest. Fees. Procedural rules.

Lecture Hours: 80 hs.

Financial system. Financial assets. Markets. Investments of varying revenue: Portfolio theory: risk and performance, diversification, market efficiency and valuation of assets. Fixed income assets: valuation and portfolio management. Risk rating. Initial public offer. Takeover bids. Financial institutions management.

Lecture Hours: 80 hs.

Audit of the items related to the Liabilities, Net heritage and entity results.
Special auditing features in the Agricultural Business. Audit and corporate syndicate. Specific rules of the National Securities Commission. Prevention of money laundering and terrorist financing. Illegal acts and malpractice. Conclusion of the audit and auditor's reports. Public Accountant's responsibility. Other assurance engagements, Certification and Related Services.

Lecture Hours: 80 hs.

Theory of taxation on income and on capital. Rules of taxation on income, assets and inheritances in the Argentine Republic. Monotax. Tax procedure: basic aspects. Labor taxes.

Lecture Hours: 80 hs.

Management based on evidence. Approaches. Formulation of the research idea. Definition and justification of the problem. Objectives and background to the study. Viability of the research. Research design. Plagiarism and intellectual honesty.

Lecture Hours: 80 hs.

Profession of the Public Accountant. Incumbencies. Responsibilities. Fees. Professional ethics. Professional practice: Regulations in force at the national level and in the Province of Buenos Aires. FACPCE, CPCEPBA y CSSPCEPBA. Professional Practice Organization: individual exercise. Partnerships between professionals. Dependence relation. Performance of the Public Accountant in the judicial field: Surveys and certified copies. Intervention in precautionary measures. Settlement of damages and accidents. Distribution Account. Dissolutions and liquidations. Accountability. Technical consultant. Performance of the Public Accountant in the extrajudicial field: Societies, civil associations and foundations. Special contracts. Transfer of goodwill.

Lecture Hours: 80 hs.