Free Practice Questions for USAC Ciencias Económicas Específica

Contabilidad (Accounting)

Official guide topics include accounting as science, technique and systematic chronological record; the objective of accounting and its internal and external users; types of accounting information and accounting systems; the fundamental accounting equation (Activo = Pasivo + Capital); jornalización and double-entry rules for cargos and abonos, including worked entries that separate Guatemala's 12% IVA; the statutory books required by Articles 368–381 of the Código de Comercio (Decreto 2-70) together with the IVA purchase and sales books and SAT habilitación; presentation of financial statements (Balance General, Estado de Resultados, flujo de efectivo) and the accrual hypothesis; and the concepts of valor monetario, valor adquisitivo and valor actual, including present value, compound capitalisation, document discounting and net book value after accumulated depreciation.

Administración (Business Administration & Management)

The official Guía Temática builds this area on the administrative process as set out by Koontz/Weihrich/Cannice, Münch Galindo and Agustín Reyes Ponce: concepts of administration, whether administration is a science or an art, and the five administrative functions — Planificación (principles, objectives and goals, policies classified as estratégicas/tácticas/operativas, procedures, strategies, programmes, budgets, norms and rules), Organización (concepts, principles, departmentalization, organigramas), Integración de Personal (principles, stages, recruitment types), Dirección (concepts and principles), and Control (concepts, principles, types and stages). Classical schools such as Taylor, Fayol, Mayo and Weber are not named in the guide itself but are standard background in the administration textbooks it lists as recommended bibliography.

Economía (Economics)

Official guide topics include the definition and etymology of economics, decision-makers and markets (families, firms, government; goods-and-services and factor markets), the classification of needs and goods (free versus economic), factors of production, the economic problem of scarcity and choice, positive versus normative economics, observation and measurement, economic theory, microeconomics (consumer, demand, producer, general-equilibrium and market-structure theory), macroeconomics (growth, national product, inflation, unemployment, international economics), the economy and natural resources, and a survey of schools of economic thought from mercantilism and physiocracy through the classical, marginalist, Keynesian and monetarist traditions. The guide's own worked example asks candidates to recognise that price is set by the interaction of supply and demand; price elasticity and Guatemalan monetary policy are not named in the guide and are covered here as supporting background.