Academia Internacional BizPrep
BIZ 102: Business Calculations & Foundational Accounting
Demystify the quantitative language of modern enterprise. This intensive module equips international students with the core mathematical tools required to assess business viability, track transactional history, and structure corporate financial books. Moving far beyond simple arithmetic, students analyze transaction velocity, double-entry patterns, pricing optimization models, and structural statements to communicate financial performance with boardroom precision.
Objetivos de aprendizaje del curso
- Deconstruir and execute the fundamental accounting equation across complex corporate transactions.
- Analizar and prepare transactions utilizing standard double-entry bookkeeping rules (Debits vs. Credits).
- Sintetizar raw trial balance metrics into clean Income Statements, Balance Sheets, and Cash Flow Statements.
- Evaluar pricing structures by calculating precise margins, markups, and breakeven metrics.
- Ejecutar advanced financial health ratio assessments to pinpoint liquidity structural failure points.
Marco de evaluación riguroso
No standard math sheets or multiple-choice questions. Grading relies entirely on dynamic automated Excel ledger construction, formula architecture, and live verbal diagnostic defenses.
20%
Estudio de caso de la sesión 3
The Transactional Ledger Build
25%
Examen parcial de la sesión 6
The Three-Statement Integration
20%
Estudio de caso de la sesión 9
The Dynamic Breakeven Audit
35%
Examen final de la sesión 12
The Corporate Financial Diagnostic Presentation
Plan semanal de 12 sesiones
Sesión 01
The Fundamental Accounting Equation
Conceptos The baseline balance matrix: Assets = Liabilities + Equity; Defining resource ownership vs. corporate obligations.
Vocabulario Capital asset, current liability, owner equity, accounts receivable, accounts payable.
Ética y ODS Transparency in initial asset claims; Understanding the legal penalties of off-balance-sheet concealment.
Laboratorio práctico Dissecting a basic business launch ledger to balance individual transaction shifts across the primary equation.
Sesión 02
The Mechanics of Double-Entry Bookkeeping
Conceptos The duality of accounting tracking; Decoding Debits (DR) and Credits (CR) through structural patterns; T-Account configuration.
Vocabulario Double-entry ledger, journal entry, general ledger, T-account, normal balance.
Ética y ODS Preventing internal ledger manipulation through strict dual-authorization recording frameworks.
Laboratorio práctico Mapping raw corporate transactions directly into formal T-account ledgers to verify absolute balance.
Sesión 03
The Trial Balance & Error Detection Mechanics
Conceptos Extracting ledger data; Creating an unadjusted trial balance; Identifying transposition and omission errors.
Vocabulario Unadjusted trial balance, transposition error, ledger ledger adjustments, reconciliation.
Ética y ODS Ethical imperatives in internal auditing and reporting mathematical variances immediately to stakeholders.
Laboratorio práctico Evaluación (20%): The Transactional Ledger Build. Students trace a broken, un-reconciled ledger to locate, isolate, and correct data errors.
Sesión 04
Statement 1: The Income Statement (P&L)
Conceptos Tracking historical corporate profitability; Separating Gross Revenue from Operating Expenses and Net Margins.
Vocabulario Operating revenue, cost of goods sold (COGS), gross profit, operating net income, depreciation overhead.
Ética y ODS The ethics of revenue recognition; Rejecting predatory billing acceleration schemes.
Laboratorio práctico Converting an unadjusted trial balance sheet segment into a professional, multi-step Income Statement.
Sesión 05
Statement 2: The Balance Sheet Architecture
Conceptos Snapshot tracking of firm value; Structuring Liquidity classifications (Current vs. Non-Current assets and liabilities).
.Vocabulario Liquidity profile, working capital, retained earnings, intangible assets, current maturity obligations.
Ética y ODS Accurate impairment valuation of aging capital assets to prevent stakeholder deception.
Laboratorio práctico Formatting and constructing a formal classified Balance Sheet layout using automated structural rules.
Sesión 06
Midterm Diagnostics: The Three-Statement Integration
Conceptos Linking Net Income from P&L directly into Owner Equity on the Balance Sheet; Closing the books.
Vocabulario Cumulative operational command of all core calculation language from Sessions 1–5.
Ética y ODS Identifying hidden operational debts or unrecorded contingent legal lab liabilities.
Laboratorio práctico Evaluación intermedia (25%): Students receive a disorganized financial asset sheet. They must write clean integration formulas to auto-generate an interconnected P&L and Balance Sheet layout.
Sesión 07
Statement 3: Cash Flow Reality vs. Accrual Accounting
Conceptos Why profitable firms go bankrupt; Tracking cash velocity across Operating, Investing, and Financing activities.
Vocabulario Accrual accounting, cash inflows, capital expenditure, operational cash burn rate.
Ética y ODS Protecting vendor payment deadlines to secure fair economic supply chain relationships (SDG 12).
Laboratorio práctico Mapping a highly profitable startup suffering from an acute cash crunch to uncover where cash is trapped.
Sesión 08
Pricing Mathematics: Markup vs. Margin Optimization
Conceptos Deconstructing product unit pricing; The critical structural difference between Markup percentage and Gross Margin calculations.
Vocabulario Cost-plus pricing, gross margin percentage, markup multiplier, unit cost baseline.
Ética y ODS Rejecting predatory price gouging mechanics while defending sustainable operating margins.
Laboratorio práctico Engineering product unit pricing matrix variants to meet a firm’s mandatory 40% gross margin target.
Sesión 09
Cost Structures & Breakeven Threshold Analysis
Conceptos Classifying Fixed Costs vs. Variable Costs; Calculating the operational Breakeven Point in total units and gross sales dollars.
Vocabulario Contribution margin, fixed overhead, variable unit cost, breakeven volume.
Ética y ODS Incorporating carbon footprint mitigation and green tax penalties into fixed overhead calculations (SDG 13).
Laboratorio práctico Evaluación (20%): The Dynamic Breakeven Audit. Calculating how a 10% structural jump in variable supply costs affects total firm survival margins.
Sesión 10
Financial Ratio Diagnostics: Liquidity & Solvency
Conceptos Running quantitative health checks; Calculating Current and Quick Ratios; Tracking structural Debt-to-Equity exposure.
Vocabulario Liquidity diagnostic, current ratio, acid-test ratio, solvency ratio, financial leverage.
Ética y ODS Managing debt responsibly to prevent corporate insolvencies that could compromise employee jobs.
Laboratorio práctico Auditing a live corporate balance sheet to pinpoint signs of critical short-term structural insolvency.
Sesión 11
Financial Ratio Diagnostics: Profitability & Efficiency
Conceptos Measuring operational asset usage; Tracking Return on Equity (ROE), Return on Assets (ROA), and Inventory Turnover speed.
Vocabulario Profitability metrics, return on equity, asset velocity, inventory turnover ratio, days sales outstanding.
Ética y ODS Aligning long-term asset efficiency strategies with corporate sustainability frameworks (SDG 12).
Laboratorio práctico Running comparative efficiency audits across two competing global logistics brands to isolate operational waste.
Sesión 12
The Corporate Financial Diagnostic Presentation
Conceptos Full financial synthesis; Defending deep corporate health audits under intense executive cross-examination.
Vocabulario Mastery level command of all accounting, cost structure, and ratio terminology.
Ética y ODS Turnaround presentations must feature an ESG investment compliance metric index.
Laboratorio práctico Evaluación final (35%): Students analyze a messy real-world corporate data package. They must deliver a live 5-minute financial turnaround pitch entirely in English to an advisor panel.
Protocolos obligatorios de impartición académica
- Entornos inmersivos: Se impartió el curso 100% en inglés. Se utilizaron patrones estructurales lingüísticos comparativos para resolver la confusión conceptual, nunca traducciones directas del texto.
- La regla de la tercera hora: Las presentaciones de diapositivas están prohibidas durante la tercera hora. Esta hora está reservada exclusivamente para discursos de negocios, debates interactivos, análisis de casos o presentaciones activas.
- Cero apoyo con las tareas: Los instructores nunca deben entregar conjuntos de respuestas directas. Los estudiantes ejecutan las soluciones utilizando los parámetros de su herramienta de diagnóstico.