Design and implementation of a virtual introductory course in basic accounting, based on IFRS and virtual learning objects
Abstract
The accountant is a professional with ability to contribute to scientific and technological development through research at national, regional and international levels (Cooperative University of Colombia, 2013); therefore it is time to highlight the need for Information Technology and Communication [ICT] for the work counter, entering as that piece regarding the organization of information is integrated. Now with the new horizon that is given to accounting with International Financial Reporting Standards [IFRS], he will find easy access to international business. With the rise in Barrancabermeja, it is necessary to have suitable and refurbished professionals in accounting and hand with technology; all the above is that in the Cooperative University of Colombia has a comprehensive professional profile that gives public faith of all economic, accounting and financial actions of business and social organizations, with high sense of responsibility, social commitment and solidarity (Cooperative University of Colombia, 2013).
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