The objective of the course is to familiarize the student with the role of social, political and economic development of accounting, as well as with the basic concepts of accounting, so that he may use accounting data intelligently. The nature of accounting and its historical development, theory, methods and uses are considered. Emphasis will be on the meaning measurements, uses and limitations of income and other financial information. The need of management, owners, creditors, government agencies, clients and employee are considered.
- Profesor: Miguel A Santini-Martinez