The Accounting Technician Program offers an alternative for those who wish to acquire knowledge about accounting processes to strengthen their knowledge in this area, to obtain employment in this area, or to manage accounting for personal purposes or for their own businesses.
The Program focuses on basic aspects of understanding financial statements, as well as preparing, interpreting, and analyzing them, together with a knowledge of the accounting and tax standards involved in providing timely and reliable financial information and the tools necessary to carry out such work.
Characteristics
The Program consists of 6 basic introductory modules (with 6 weeks in each module, and a week off between modules), each with a duration of 48 hours.
Important information
- Mode: Semester
- Duration: 6 weeks for each module
- Classes begin: January, 2020
- Schedule: 2 days each week, from 5:30 p.m. to 9:30 p.m.
Enrollment II Semester 2020
- Submission and reception of applications: March 02 to May 17, 2020.
- Confirmationod admission: May 19, 20 and 21, 2020.
- Enrollment: from May 26 to June 26, 2020.
- Classes begin: from July 13 to July 17, 2020.
Objetivos
Ensure that graduates are able to prepare and interpret financial reports, based on accounting regulations and in accordance with tax legislation, in order to provide medium-level support in organizational management.
Perfil profesional
At the end of the course, students will be able to:
- Keep accounting of small and medium-sized businesses
- Prepare financial reports to support decision making
- File tax returns commonly used in an organization
- Apply basic accounting standards in the presentation of financial information
- Calculate basic costs in product development
- Apply technological tools in the preparation of financial reports
Requisitos
For this program, participants are required to have:
- At least a ninth grade diploma. No exceptions.
- A copy of the student’s personal identification card
Study plan
Methodology
The theoretical and practical knowledge that will be transmitted to students is based on current international financial reporting standards (IFRS) and current tax regulations, and will be based on lectures and practical exercises, depending on the contents of each course. Students will carry out practical exercises that allow them to apply the different types of knowledge that they are introduced to, and evaluation will focus mainly on theoretical-practical exams and case studies. Research papers may also be assigned to provide students with a deeper understanding of various topics.
A student research project on the more theoretical aspects of topics related to course contents will be carried out in each block, while the instructors will focus more on practical aspects of applying the knowledge gained in the courses.
Every instructor will provide practice materials with answers, to permit students to self-assess their learning.
The following standard weighting is used for each block (this may vary according to course requirements):
| Two partial exams, each with a value of 30% | 60% | ||
| Research or project work | 20% | ||
| Homework and papers | |||
| 15% | |||
| Attendance | 5% | ||
| Total | 100% | ||
Curriculum
| Block | Courses |
|---|---|
| I | Accounting for services companies |
| Descriptive statistics | |
| II | Accounting for commercial companies |
| III | Current assets accounting |
| Cost accounting | |
| IV | Non-current assets accounting |
| Costa Rican tax system | |
| V | Accounting for asset financing |
| Tax calculation for business | |
| VI | Budget planning |
| Financial analysis |