Accounting & Analytics · Financial Accounting

El Ciclo Contable

Simulation to teach the full accounting cycle under NIIF/IFRS — from journal entries to financial statements — in a Costa Rican import company context

3 rounds Executive English, Español
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Who it is for

An advanced simulation for participants used to working with the main frameworks and trade-offs of the subject, designed for executive education and experienced professionals.

How a session runs

  1. The instructor creates a session from the Eureka dashboard and invites the participants.
  2. Participants play 3 rounds. In each one they submit their decisions and the simulation calculates the results.
  3. The simulation can be run in English, Español.
  4. The instructor follows each participant's progress and results from the dashboard, and uses the class results for the debrief.

Decisions participants make

The decisions participants make during the simulation:

  • Asiento de Nómina (Transacción 3): Tratamiento correcto de la CCSS
  • IVA en Venta (Transacción 1): Venta ₡12,400,000 + IVA 13%. Monto del IVA Débito Fiscal
  • D1 — Repuesto del camión ₡1,800,000 (NIC 16): Capitalizar o gastar
  • D2 — Contrato instalación Hotel Herradura ₡4,200,000 (NIIF 15): Reconocimiento de la segunda mitad
  • Error 1: Depreciación (₡840,000) cargada a Equipo de Cómputo en vez de Depreciación Acumulada. Corrección
  • Error 3: Pago de capital bancario ₡3,200,000 registrado como Gasto Financiero. Corrección
  • D5 — La empresa tiene Utilidad Neta ₡42M pero Flujo Operativo ₡8M. Causa principal de la discrepancia
  • D6 — El gerente pregunta: ¿Podemos distribuir dividendos de ₡25M en enero?

Subjects covered

Designed for courses in Financial Accounting.

  • Financial Accounting Principles (GAAP / IFRS)

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