Introduction to Accounting Important note: Students must have an adequate level of English or Spanish language in order to follow the course.

Knowledge: - To learn the main instruments of management accounting for the decision making - To understand the utility and scope of these tools - To apply the instruments to any new firm - To analyze and evaluate the results obtained through these models (causes and consequences) Skills: - Ability to make decisions - To achieve the result by autonomous ways. - Flexibility to fit the different models to the business reality Attitudes: - Ethical behavior in accounting

K2: Know basic humanistic contents, oral and written expression, following ethical principles and completing a multidisciplinary training profile. S4: Use the information by interpreting relevant data avoiding plagiarism, and in accordance with the academic and professional conventions of the area of study, being able to evaluate the reliability and quality of such information. S6: To be able to formulate, debate and defend critical reasoning, using precise terminology and specialized resources on business phenomena, using the concepts and methodologies of analysis of the different disciplines of Business Administration S7: Be able to manage, identify, gather and interpret relevant information on issues related to the business environment C1: To be able to analyse, develop and defend an interdisciplinary problem related to the content taught in the Bachelor's Degree, applying the knowledge, skills, tools and strategies acquired or developed during the course. C2: Know and be able to manage interpersonal skills on initiative, responsibility, conflict resolution, negotiation, etc., that are required in the professional field. C3: Ability to create and lead companies and organizations by attending to and responding to changes in the environment in which they operate C5: Be able to apply the scientific method to relevant business and economic questions, to pose a problem in this area, identifying a method that allows for careful interpretation of the available data C6: Evaluate the adequacy of the strategies of business organizations, as well as propose improvements in such strategies based on information available both in the company itself and in its environment

1. Introduction to the management accounting 2. Basic concepts 3. Income statement types (Absorption and variable costing) 4. CVP analysis 5. Pricing decisions (Target costing) 6. Budgets (Operational and Financial) 7. Job and Process costing 8. ABC and Sections

Students as future decision maker managers will be users of management accounting standars. In this way, the target of this course is train students to analyze and understand the informs on costs of products, sections, responsibility areas, etc. Students at the end of this course will know the targets, basis of management accounting systems, characteristics of their design and different types of uses in planning and control. The methodology of teaching-learning for applying has three components: 1) Learning development through theory classes given by the lecturers. 2) Technical skills development through exercises solving by the student, and explained and discussing in the classroom. 3) Solution and problems detection skill through the resolution of cases (exercices without unique or numerical solution).