| Fields of education | Credits | % |
|---|---|---|
| Compulsory Common Basic Training Area | 94 | 22 |
| Particular Basic Training Area Compulsory | 78 | 18 |
| Compulsory Specialized Training Area | 206 | 48 |
| Selective Specializing Training Area | 24 | 6 |
| Open Elective Training Area | 28 | 6 |
| Number of Credits for Degree Eligibility | 430 | 100 |
Compulsory Common Basic Training Area
| Courses | Code | Type | Theory hours | Practical hours | Total hours | Credits | Prerequisites |
|---|---|---|---|---|---|---|---|
| ADMINISTRATION I | I0942 | CT | 40 | 40 | 80 | 8 | |
| ORAL AND WRITTEN EXPRESSION | D1470 | CT | 40 | 20 | 60 | 6 | |
| FUNDAMENTAL LEGAL CONCEPTS | I5083 | CT | 40 | 40 | 80 | 8 | |
| RESEARCH METHODOLOGY AND PRACTICE | I5084 | CT | 40 | 40 | 80 | 8 | |
| UNIVERSITY AND THE 21ST CENTURY | I5085 | CT | 40 | 40 | 80 | 8 | |
| GENERAL ACCOUNTING | I5086 | CT | 40 | 40 | 80 | 8 | |
| ECONOMICS I | I5087 | CT | 40 | 40 | 80 | 8 | |
| ECONOMICS II | I5324 | CT | 40 | 40 | 80 | 8 | I5087 |
| FINANCIAL THEORIES AND PRINCIPLES | I5325 | CT | 40 | 40 | 80 | 8 | |
| STATISTICS I | I5089 | CT | 40 | 40 | 80 | 8 | |
| ADMINISTRATIVE MATHEMATICS | I5326 | CT | 40 | 40 | 80 | 8 | |
| INFORMATION TECHNOLOGIES | I5093 | CT | 40 | 40 | 80 | 8 | |
| Totals | 480 | 460 | 940 | 94 |
Particular Basic Training Area Compulsory
| Courses | Code | Type | Theory hours | Practical hours | Total hours | Credits | Prerequisites |
|---|---|---|---|---|---|---|---|
| FISCAL LAW | I5117 | CT | 40 | 40 | 80 | 8 | I5083 |
| LABOR LAW | I5118 | CT | 40 | 40 | 80 | 8 | I5083 |
| COMMERCIAL LAW | I5303 | CT | 40 | 40 | 80 | 8 | I5083 |
| ACCOUNTING ANALYSIS OF SPECIFIC CONCEPTS | I5328 | CT | 40 | 40 | 80 | 8 | I5329 |
| ACCOUNTING DEVELOPMENT OF SPECIFIC ITEMS | I5329 | CT | 40 | 40 | 80 | 8 | I5086 |
| FINANCIAL DIAGNOSIS | I5330 | CT | 40 | 40 | 80 | 8 | I5331 |
| FINANCIAL MATHEMATICS | I5331 | CT | 40 | 40 | 80 | 8 | |
| TAX RULES OF THE FINANCIAL ACTIVITY | I5332 | CT | 40 | 40 | 80 | 8 | I5083 |
| HUMAN RESOURCES MANAGEMENT | I5091 | CT | 40 | 40 | 80 | 8 | I0942 |
| PUBLIC ACCOUNTING GRADUATION SEMINAR | I5333 | S | 40 | 20 | 60 | 6 | I5084 |
| Totals | 400 | 380 | 780 | 78 |
Compulsory Specialized Training Area
| Courses | Code | Type | Theory hours | Practical hours | Total hours | Credits | Prerequisites |
|---|---|---|---|---|---|---|---|
| DEVELOPMENT OF ENTREPRENEURS | I5113 | CT | 40 | 40 | 80 | 8 | I0942 |
| LEADERSHIP AND MANAGEMENT SKILLS | I5114 | CT | 40 | 40 | 80 | 8 | I0942 |
| FINANCIAL AUDITING | I5334 | CT | 40 | 40 | 80 | 8 | I5338 |
| TAX AUDITING | I5335 | CT | 40 | 40 | 80 | 8 | I5334 |
| INTERNAL CONTROL OF ORGANIZATIONS | I5336 | CT | 40 | 40 | 80 | 8 | |
| OPINION, OPINIONS AND OTHER AUDITOR'S REPORTS | I5337 | CT | 40 | 40 | 80 | 8 | I5335 |
| INTERNATIONAL AUDITING STANDARDS | I5338 | CT | 40 | 40 | 80 | 8 | I5336 |
| ANALYSIS OF STOCKHOLDERS' EQUITY | I5339 | CT | 40 | 40 | 80 | 8 | I5341 |
| COMPREHENSIVE ANALYSIS OF COST ELEMENTS | I5340 | CT | 40 | 40 | 80 | 8 | I5342 |
| INTERNATIONAL ACCOUNTING AND FOREIGN CURRENCY | I5341 | CT | 40 | 40 | 80 | 8 | I5328 |
| BASIC COSTS | I5342 | CT | 40 | 40 | 80 | 8 | I5341 |
| PROFESSIONAL ETHICS IN ACCOUNTING | I5343 | CT | 40 | 20 | 60 | 6 | |
| COST TOOLS FOR DECISION MAKING | I5344 | CT | 40 | 40 | 80 | 8 | I5340 |
| COST SYSTEMS AND PROCEDURES | I5345 | CT | 40 | 40 | 80 | 8 | I5344 |
| ACCOUNTING TRANSFORMATION OF CORPORATIONS | I5346 | CT | 40 | 40 | 80 | 8 | I5339 |
| CORPORATE FINANCE | I5347 | CT | 40 | 40 | 80 | 8 | |
| INTERNATIONAL FINANCE AND BUSINESS GLOBALIZATION | I5348 | CT | 40 | 40 | 80 | 8 | I5330 |
| FINANCIAL MARKETS | I5349 | CT | 40 | 40 | 80 | 8 | I5330 |
| STRATEGIC FINANCIAL PLANNING | I5350 | CT | 40 | 40 | 80 | 8 | I5330 |
| FORECASTING AND BUDGETING | I5351 | CT | 40 | 40 | 80 | 8 | I5330 |
| FOREIGN TRADE TAXES | I5352 | CT | 40 | 40 | 80 | 8 | I5356 |
| STATE AND MUNICIPAL TAXES | I5353 | CT | 40 | 40 | 80 | 8 | |
| FISCAL STUDY OF SALARIES AND SOCIAL SECURITY | I5354 | CT | 40 | 40 | 80 | 8 | |
| TAX REGIME FOR INDIVIDUALS | I5355 | CT | 40 | 40 | 80 | 8 | |
| TAX REGIME FOR LEGAL ENTITIES | I5356 | CT | 40 | 40 | 80 | 8 | |
| PROFESSIONAL PRACTICES OF THE BACHELOR'S DEGREE IN PUBLIC ACCOUNTING | I5357 | P | 0 | 0 | 0 | 8 | HAVE OBTAINED 70% OF THE CREDITS |
| Totales | 1000 | 980 | 1980 | 206 |
Selective Specializing Training Area "A"
| Courses | Code | Type | Theory hours | Practical hours | Total hours | Credits | Prerequisites |
|---|---|---|---|---|---|---|---|
| SELECTIVA A-I MARCO NORMATIVO GUBERNAMENTAL | IA034 | CT | 40 | 40 | 80 | 8 | TO HAVE OBTAINED 70% OF THE CREDITS |
| SELECTIVA A-II CONTABILIDAD GUBERNAMENTAL | IA062 | CT | 40 | 40 | 80 | 8 | IA034 |
| SELECTIVA A-III AUDITORIA GUBERNAMENTAL | IA063 | CT | 40 | 40 | 80 | 8 | IA062 |
Selective Specializing Training Area "B"
| Courses | Code | Type | Theory hours | Practical hours | Total hours | Credits | Prerequisites |
|---|---|---|---|---|---|---|---|
| SELECTIVE B-I LEGAL FRAMEWORK OF LABOR RELATIONS | IA064 | CT | 40 | 40 | 80 | 8 | TO HAVE OBTAINED 50% OF THE CREDITS |
| SELECTIVE B-II TOOLS FOR THE CONTROL AND EVALUATION OF HUMAN RESOURCES | IA065 | CT | 40 | 40 | 80 | 8 | IA064 |
| SELECTIVE B-III ACCOUNTING AND TAX TREATMENT OF EMPLOYEE REMUNERATION | IA066 | CT | 40 | 40 | 80 | 8 | IA065 |
Open Elective Training Area "A"
| Courses | Code | Type | Theory hours | Practical hours | Total hours | Credits | Prerequisites |
|---|---|---|---|---|---|---|---|
| ELECTIVE A-I INDIRECT TAXES:IVA, IEPS | IA067 | CT | 40 | 40 | 80 | 8 | HABER CURSADO EL 50% DE LOS CREDITOS |
| ELECTIVE A-II SPECIALIZED FISCAL SOFTWARE: CONTPAQ, NOMIPAQ, ADMIPAQ, ELECTRONIC ACCOUNTING, SAC SYSTEM AND EXCEL. | IA068 | CT | 40 | 40 | 80 | 8 | IA067 |
| ELECTIVE A-III PUBLIC AND PRIVATE FINANCING SOURCES | IA069 | CT | 40 | 40 | 80 | 8 | IA068 |
Open Elective Training Area "B"
| Courses | Code | Type | Theory hours | Practical hours | Total hours | Credits | Prerequisites |
|---|---|---|---|---|---|---|---|
| ELECTIVE B-I ACCOUNTING TRENDS AND INNOVATION | IA070 | CT | 40 | 40 | 80 | 8 | HABER CURSADO EL 50% DE LOS CREDITOS |
| ELECTIVE B-II ANTI-MONEY LAUNDERING LAW | IA071 | CT | 40 | 40 | 80 | 8 | IA070 |
| ELECTIVE B-III LIQUIDATION OF COMPANIES | IA072 | CT | 40 | 40 | 80 | 8 | IA071 |
Complementary Optional Orientation in Foreign Languages
| Courses | Code | Type | Theory hours | Practical hours | Total hours | Credits | Prerequisites |
|---|---|---|---|---|---|---|---|
| ENGLISH I | I5134 | CT | 0 | 90 | 90 | 6 | |
| ENGLISH II | I5135 | CT | 0 | 90 | 90 | 6 | I5134 |
| ENGLISH III | I5136 | CT | 0 | 90 | 90 | 6 | I5135 |
| ENGLISH IV | I5137 | CT | 0 | 90 | 90 | 6 | I5136 |