Objective: Describe the importance of Accounting as an essential tool of a company’s decision making process. Understand and apply the basic concepts necessary to prepare financial statements and determine the financial position of a business.


 Unit 1. Introduction to Accounting

1.1  Definition and Accounting Applications

1.2  Types of Accounting Systems

1.3  Accounting Events

1.4  Assets

1.5  Liabilities

1.6  Owner’s Equity

 Unit 2. Accounting Basics

2.1 The Accounting Equation

2.2 The Double-Entry System

2.3 Introduction to Financial Statements

2.4 The Balance Sheet

 Unit 3. Financial Statements

3.1 Income Statement (Profit and Loss Statement)

3.2 Statement of Stockholder’s Equity

3.3 Statement of Cash Flow

General objective:

The student understands Leading as one of the interdependent basic functions of management and its importance to the effectiveness of organizations, develops their entrepreneurial competencies using acquired methodologies and analyzing global situations that affect business so that they can outline a business plan, as, simultaneously practices both linguistic and communication English skills through the semester.

The student understands the increased importance of achieving organizational control from the board of directors all the way to first level employees to assure business effectiveness, and develops his/her entrepreneurial competencies to outline a business plan that can contribute to a social, environmental and economic change in their community, as well as practices both linguistic and communication English skills.


Introduction to Human Resources 

1.1 Importance of Human Resources

1.2 Human Resources Management

1.3 Effective Communication in the Workplace

1.4 Generational Diversity

The Hiring Process 

2.1 Recruitment Process

2.2 Selection Process

2.3 Training Programs

2.4 Development Programs

The Employees and the Organization

3.1 Performance Appraisal Process

3.2 Employee Rights and Benefits

3.3 Legal and Regulatory Environment

3.4 Incidence Registration