ACCO 500 COMPENDIO DE PRINCIPIOS DE CONTABILIDAD ... 500... · Título del Curso Compendio de...

Sistema Universitario Ana G. Méndez

School for Professional Studies Florida Campuses

Universidad del Este, Universidad Metropolitana, Universidad del Turabo

ACCO 500

COMPENDIO DE PRINCIPIOS DE CONTABILIDAD

ACCOUNTING PRINCIPLES ABRIDGED COURSE

© Sistema Universitario Ana G. Méndez, 2010

Derechos Reservados.

© Ana G. Méndez University System, 2010. All rights reserved.

ACCO 500 Accounting Principles Abridged Course 2

Prep. December 2003, by Prof. Gregorina Carnero. Rev. May 26, 2010. Manuel A. Christiansen, M.B.A.

TABLA DE CONTENIDO/TABLE OF CONTENTS

Páginas/Pages

PRONTUARIO ............................................................................................................................. 3

STUDY GUIDE ........................................................................................................................... 12

WORKSHOP ONE ..................................................................................................................... 21

TALLER DOS ............................................................................................................................. 25

WORKSHOP THREE................................................................................................................ 30

TALLER CUATRO .................................................................................................................... 34

WORKSHOP FIVE/TALLER CINCO .................................................................................... 38

ANEJO A/APPENDIX A ........................................................................................................... 44

ANEJO B/APPENDIX B ............................................................................................................ 46

ANEJO C/APPENDIX C ........................................................................................................... 48

ANEJO D/ APPENDIX D .......................................................................................................... 50

ANEJO E/APPENDIX E ............................................................................................................ 52

ANEJO F/APPENDIX F ............................................................................................................ 53

ANEJO G/APPENDIX G ........................................................................................................... 54

ANEJO H/APPENDIX H ........................................................................................................... 55

ANEJO I/APPENDIX I .............................................................................................................. 57

ANEJO J/APPENDIX J ............................................................................................................. 58

ANEJO K/APPENDIX K ........................................................................................................... 59

ANEJO L/APPENDIX L ............................................................................................................ 60

ANEJO M/APPENDIX M .......................................................................................................... 61

ANEJO N/APPENDIX N ........................................................................................................... 62

ANEJO O/APPENDIX O ........................................................................................................... 63

ANEJO P/APPENDIX P ............................................................................................................ 65



Prontuario

Título del Curso Compendio de Principios de Contabilidad

Codificación ACCO 500

Duración Cinco semanas

Prerrequisito None

Descripción

Este curso nos presenta los conceptos y principios técnicos de contabilidad que determinan la

presentación y el uso de la información de contabilidad financiera. La ecuación de contabilidad y

el análisis y registro de transacciones. El ciclo de contabilidad para negocios de servicios y

compra-venta. Preparación de estados financieros: Estado de Ingresos y Gastos, Estado de

Situación, Estado de Capital y de Flujo de Efectivos y Métodos de Costear Inventario.

Objetivos Generales

Al finalizar el curso, el/la estudiante estará capacitado para:

1. Aplicar los conceptos y principios de contabilidad en la preparación y presentación de

estados financieros.

2. Analizar la información financiera y la aplicará en la toma de decisiones.

3. Evaluar diferentes métodos para la determinación del costo del inventario que se presenta en

los estados financieros de acuerdo con los principios de contabilidad generalmente aceptados.

4. Identificar fuentes de información bibliográfica y en línea disponibles y las utilizará en la

preparación de informes orales y escritos sobre temas de contabilidad financiera.

5. Analizar las consecuencias potenciales de las decisiones financieras desde el punto de vista

ético



Texto y Referencias

Kimmel, P. D., Weygandt, J. J., Kieso, & Donald, E. (2009). Financial Accounting: Tools for

Business Decision Making. (5th ed.). New York: Wiley and Sons, Inc.

Libby, R., Libby, P., Phillips, F, & Whitecotton, S.M. (2009). Principles of Accounting w/Annual

Report. (1st ed.). Boston: McGraw-Hill Irwin.

Warren, Carl S., Reeve, James M., & Fess, Philip E. (2005). Financial

and Managerial Accounting. (14th ed.) Ohio: Thomson Learning, South Western.

Williams, J., Haka, S., Bettner, M., & Carcello, J. (2010). Financial Accounting. (14th ed.).

Boston: McGraw-Hill Irwin.

E-Libros

Camacho Miñano, M. (2006). Análisis de la cuenta de pérdidas y ganancias: nuevas tendencias

armonizadoras en el marco de la contabilidad financiera. Universidad Complutense de

Madrid.

Gómez-Bezares, F., Madariaga, J. A., & Santibáñez, J. (2004). El estado de fuentes y empleos de

fondos: una herramienta imprescindible en el análisis financiero. Ediciones Deusto -

Planeta de Agostini Profesional y Formación S.L.

Uribarri, J. (2004). Introducción a un análisis financiero: las herramientas y su utilización.

Ediciones Deusto - Planeta de Agostini Profesional y Formación S.L.

Criterios de Evaluación

Asignaciones y problemas 50 puntos

Exámen parcial 100 puntos

Trabajo de Investigación 200 puntos (incluye presentación oral)

Portafolio 50 puntos



Asistencia y Participación 100 puntos

Total 500 puntos

Curva de evaluación

100-90 A 89-80 B 79-70 C 69-60 D 59-00 F

Descripción de las Normas del Curso

1. Este curso sigue el modelo “Discipline-Based Dual Language Immersion Model®” del

Sistema Universitario Ana G. Méndez, el mismo está diseñado para promover el

desarrollo de cada estudiante como un profesional bilingüe. Cada taller será facilitado

en inglés y español, utilizando el modelo 50/50. Esto significa que cada taller deberá ser

conducido enteramente en el lenguaje especificado. Los lenguajes serán alternados en

cada taller para asegurar que el curso se ofrece 50% en inglés y 50% en español. Para

mantener un balance, el módulo debe especificar que se utilizarán ambos idiomas en el

quinto taller, dividiendo el tiempo y las actividades equitativamente entre ambos idiomas.

Si un estudiante tiene dificultad en hacer una pregunta en el idioma especificado, bien

puede escoger el idioma de preferencia para hacer la pregunta. Sin embargo, el facilitador

deberá contestar la misma en el idioma designado para ese taller. Esto deberá ser una

excepción a las reglas pues es importante que los estudiantes utilicen el idioma

designado. Esto no aplica a los cursos de lenguaje que deben ser desarrollados en el

idioma propio todo en inglés o todo en español según aplique.

2. El curso es conducido en formato acelerado, eso requiere que los estudiantes se preparen

antes de cada taller de acuerdo al módulo. Cada taller requiere un promedio de diez (10)

horas de preparación y en ocasiones requiere más.



3. La asistencia a todos los talleres es obligatoria. El estudiante que se ausente al taller

deberá presentar una excusa razonable al facilitador. El facilitador evaluará si la

ausencia es justificada y decidirá como el estudiante repondrá el trabajo perdido, de ser

necesario. El facilitador decidirá uno de los siguientes: permitirle al estudiante reponer el

trabajo o asignarle trabajo adicional en adición al trabajo a ser repuesto.

Toda tarea a ser completada antes del taller deberá ser entregada en la fecha asignada. El

facilitador ajustará la nota de las tareas repuestas.

4. Si un estudiante se ausenta a más de un taller el facilitador tendrá las siguientes

opciones:

a. Si es a dos talleres, el facilitador reducirá una nota por debajo basado en la

nota existente.

b. Si el estudiante se ausenta a tres talleres, el facilitador reducirá la nota a dos

por debajo de la nota existente.

5. La asistencia y participación en clase de actividades y presentaciones orales es

extremadamente importante pues no se pueden reponer. Si el estudiante provee una

excusa válida y verificable, el facilitador determinará una actividad equivalente a evaluar

que sustituya la misma. Esta actividad deberá incluir el mismo contenido y componentes

del lenguaje como la presentación oral o actividad a ser repuesta.

6. En actividades de grupo, el grupo será evaluado por su trabajo final. Sin embargo, cada

miembro de grupo deberá participar y cooperar para lograr un trabajo de excelencia, pero

recibirán una calificación individual.

7. Se espera que todo trabajo escrito sea de la autoría de cada estudiante y no plagiado. Se

debe entender que todo trabajo sometido esta citado apropiadamente o parafraseado y



citado dando atención al autor. Todo estudiante debe ser el autor de su propio trabajo.

Todo trabajo que sea plagiado, copiado o presente trazos de otro será calificado con cero.

El servicio de SafeAssign TM de Blackboard será utilizado por los facilitadores para

verificar la autoría de los trabajos escritos de los estudiantes. Es responsabilidad del

estudiante el leer la política de plagio de su universidad. Si usted es estudiante de UT,

deberá leer la Sección 11.1 del Manual del Estudiante. Si es estudiante de UMET y UT,

refiérase al Capítulo 13, secciones 36 y 36.1 de los respectivos manuales.

Se espera un comportamiento ético en todas las actividades del curso. Esto implica que

TODOS los trabajos tienen que ser originales y que de toda referencia utilizada deberá

indicarse la fuente, bien sea mediante citas o bibliografía. No se tolerará el plagio y, en

caso de que se detecte casos del mismo, el estudiante se expone a recibir cero en el

trabajo y a ser referido al Comité de Disciplina de la institución. Los estudiantes deben

observar aquellas prácticas dirigidas a evitar incurrir en el plagio de documentos y

trabajos.

8. Si el facilitador hace cambios al módulo o guía de estudio, deberá discutirlos y entregar

copia a los estudiantes por escrito al principio del primer taller.

9. El facilitador establecerá los medios para contactar a los estudiantes proveyendo su

correo electrónico, teléfonos, y el horario disponibles.

10. EL uso de celulares está prohibido durante las sesiones de clase; de haber una necesidad,

deberá permanecer en vibración o en silencio.

11. La visita de niños y familiares no registrados en el curso no está permitida en el salón de

clases.



12. Todo estudiante está sujeto a las políticas y normas de conducta y comportamiento que

rigen al SUAGM y el curso.

Nota: Si por alguna razón no puede acceder las direcciones electrónicas ofrecidas en el módulo,

no se limite a ellas. Existen otros motores de búsqueda y sitios Web que podrá utilizar para la

búsqueda de la información deseada. Entre ellas están:

• www.google.com

• www.ask.com

• www.pregunta.com

• www.findarticles.com

• www.bibliotecavirtualut.suagm.edu

• www.eric.ed.gov/

• www.flelibrary.org/

• http://www.apastyle.org/

Para comprar o alquilar libros de texto o referencias nuevas o usadas puede visitar:

• http://www.chegg.com/ (alquiler)

• http://www.bookswim.com/ (alquiler)

• http://www.allbookstores.com/ (compra)

• http://www.alibris.com/ (compra)

Estos son sólo algunas de las muchas compañías donde puede comprar o alquilar libros.

El/la facilitador(a) puede realizar cambios a las direcciones electrónicas y/o añadir algunas de ser

necesario.



Nota: Del facilitador o el estudiante requerir o desear una investigación o la administración de

cuestionarios o entrevistas, deben referirse a las normas y procedimientos de la Oficina de

Cumplimiento y solicitar su autorización. Para acceder a los formularios de la Oficina de

Cumplimiento pueden visitar este enlace

http://www.suagm.edu/ac_aa_re_ofi_formularios.asp y seleccionar los formularios que necesite.

Además de los formularios el estudiante/facilitador puede encontrar las instrucciones para la

certificación en línea. Estas certificaciones incluyen: IRB Institutional Review Board, Health

Information Portability Accounting Act (HIPAA), y Responsibility Conduct for Research Act

(RCR).

De tener alguna duda, favor de comunicarse con la Coordinadoras Institucionales o a la Oficina

de Cumplimiento a los siguientes teléfonos:

Sra. Evelyn Rivera Sobrado, Directora Oficina de Cumplimiento

Tel. (787) 751-0178 Ext. 7196

Srta. Carmen Crespo, Coordinadora Institucional Cumplimiento – UMET

Tel. (787) 766-1717 Ext. 6366

Sra. Josefina Melgar, Coordinadora Institucional Cumplimiento – Turabo

Tel. (787) 743-7979 Ext.4126

Dra. Rebecca Cherry, Coordinadora Institucional Cumplimiento – UNE

Tel. (787) 257-7373 Ext. 3936

Filosofía y Metodología Educativa



Este curso está basado en la teoría educativa del Constructivismo. Constructivismo es una

filosofía de aprendizaje fundamentada en la premisa, de que, reflexionando a través de nuestras

experiencias, podemos construir nuestro propio conocimiento sobre el mundo en el que vivimos.

Cada uno de nosotros genera nuestras propias “reglas “y “métodos mentales” que utilizamos

para darle sentido a nuestras experiencias. Aprender, por lo tanto, es simplemente el proceso de

ajustar nuestros modelos mentales para poder acomodar nuevas experiencias. Como

facilitadores, nuestro enfoque es el mantener una conexión entre los hechos y fomentar un nuevo

entendimiento en los estudiantes. También, intentamos adaptar nuestras estrategias de enseñanza

a las respuestas de nuestros estudiantes y motivar a los mismos a analizar, interpretar y predecir

información. Existen varios principios para el constructivismo, entre los cuales están:

1. El aprendizaje es una búsqueda de significados. Por lo tanto, el aprendizaje debe comenzar

con situaciones en las cuales los estudiantes estén buscando activamente construir un

significado.

2. Significado requiere comprender todas las partes. Y, las partes deben entenderse en el

contexto del todo. Por lo tanto, el proceso de aprendizaje se enfoca en los conceptos

primarios, no en hechos aislados.

3. Para enseñar bien, debemos entender los modelos mentales que los estudiantes utilizan para

percibir el mundo y las presunciones que ellos hacen para apoyar dichos modelos.

4. El propósito del aprendizaje, es para un individuo, el construir su propio significado, no sólo

memorizar las contestaciones “correctas” y repetir el significado de otra persona. Como la

educación es intrínsecamente interdisciplinaria, la única forma válida para asegurar el

aprendizaje es hacer del avalúo parte esencial de dicho proceso, asegurando que el mismo

provea a los estudiantes con la información sobre la calidad de su aprendizaje.



5. La evaluación debe servir como una herramienta de auto-análisis.

6. Proveer herramientas y ambientes que ayuden a los estudiantes a interpretar las múltiples

perspectivas que existen en el mundo.

7. El aprendizaje debe ser controlado internamente y analizado por el estudiante.



STUDY GUIDE

Course Title Accounting Principles Abridged Course

Code ACCO 500

Time Length Five Weeks

Prerequisite None

Description

This course presents the theory and application of accounting principles and concepts that

determine the preparation and reporting of financial accounting. Accounting equation. Analysis

and recording of business transactions. Accounting cycle in service and merchandising

enterprises. The preparation of financial statements: Income Statement, Balance Sheet, Capital

Statement, Cash Flows Statement. Methods of inventory valuation according to GAAP.

General Objectives

At the end of the course the student will be able to:

1. Apply accounting concepts and principles in the preparation and presentation of financial

statements.

2. Analyze financial information and its application in decision making.

3. Assess different methods for the determination of inventory values to be presented in

financial statements, according to GAAP.

4. Identify bibliographical and internet resources in the preparation of oral and written

reports directly related to managerial accounting.

5. Analyze potential consequences of decision making from an ethical point of view.

Textbooks and Resources



Kimmel, P. D., Weygandt, J. J., Kieso, & Donald E. (2009). Financial Accounting: Tools for

Business Decision Making. (5th ed.). New York: Wiley and Sons, Inc.

Libby, R., Libby, P., Phillips, F, & Whitecotton, S.M. (2009). Principles of Accounting w/Annual

Report. (1st ed.). Boston: McGraw-Hill Irwin.

Warren, C S., Reeve, J.M., & Fess, P. E. (2005). Financial

and Managerial Accounting. (14th ed.) Ohio: Thomson Learning, South Western.

Williams, J., Haka, S., Bettner, M., & Carcello, J. (2010). Financial Accounting. (14th ed.).

Boston: McGraw-Hill Irwin.

E-Books

Camacho Miñano, M. (2006). Análisis de la cuenta de pérdidas y ganancias: nuevas tendencias

armonizadoras en el marco de la contabilidad financiera. Universidad Complutense de

Madrid.

Gómez-Bezares, F., Madariaga, J. A., & Santibáñez, J. (2004). El estado de fuentes y empleos de

fondos: una herramienta imprescindible en el análisis financiero. Ediciones Deusto -

Planeta de Agostini Profesional y Formación S.L.

Uribarri, J. (2004). Introducción a un análisis financiero: las herramientas y su utilización.

Ediciones Deusto - Planeta de Agostini Profesional y Formación S.L.

Evaluation Criteria

Assignments and problems 50 points

Partial exams 100 points

Research Study 200 points (including oral presentation)

Portfolio 50 points



Attendance and Participation 100 points

Total 500 points

Evaluation curve

100-90 A 89-80 B 79-70 C 69-60 D 59-00 F

Description of course policies

1. This course follows the Sistema Universitario Ana G. Méndez Discipline-Based Dual

Language Immersion Model® designed to promote each student’s development as a Dual

Language Professional. Workshops will be facilitated in English and Spanish, strictly using

the 50/50 model. This means that each workshop will be conducted entirely in the language

specified. The language used in the workshops will alternate to insure that 50% of the course

will be conducted in English and 50% in Spanish. To maintain this balance, the course

module may specify that both languages will be used during the fifth workshop, dividing that

workshop’s time and activities between the two languages. If students have difficulty with

asking a question in the target language in which the activity is being conducted, students

may choose to use their preferred language for that particular question. However, the

facilitator must answer in the language assigned for that particular day. This should only be

an exception as it is important for students to use the assigned language. The 50/50 model

does not apply to language courses where the delivery of instruction must be conducted in

the language taught (Spanish or English only).



2. The course is conducted in an accelerated format and requires that students prepare in

advance for each workshop according to the course module. Each workshop requires an

average ten hours of preparation but could require more.

3. Attendance at all class sessions is mandatory. A student that is absent to a workshop must

present the facilitator a reasonable excuse. The facilitator will evaluate if the absence is

justified and decide how the student will make up the missing work, if applicable. The

facilitator will decide on the following: allow the student to make up the work, or allow the

student to make up the work and assign extra work to compensate for the missing class time.

Assignments required prior to the workshop must be completed and turned in on the assigned

date. The facilitator may decide to adjust the grade given for late assignments and make-up

work.

4. If a student is absent to more than one workshop the facilitator will have the following

options:

a. If a student misses two workshops, the facilitator may lower one grade based on

the students existing grade.

b. If the student misses three workshops, the facilitator may lower two grades

based on the students existing grade.

5. Student attendance and participation in oral presentations and special class activities are

extremely important as it is not possible to assure that they can be made up. If the student

provides a valid and verifiable excuse, the facilitator may determine a substitute evaluation

activity if he/she understands that an equivalent activity is possible. This activity must

include the same content and language components as the oral presentation or special activity

that was missed.



6. In cooperative activities the group will be assessed for their final work. However, each

member will have to collaborate to assure the success of the group and the assessment will be

done collectively as well as individually.

7. It is expected that all written work will be solely that of the student and should not be

plagiarized. That is, the student must be the author of all work submitted. All quoted or

paraphrased material must be properly cited, with credit given to its author or publisher. It

should be noted that plagiarized writings are easily detectable and students should not risk

losing credit for material that is clearly not their own. SafeAssignTM, a Blackboard

plagiarism deterrent service, will be used by the facilitators to verify students’ ownership of

written assignments. It is the student’s responsibility to read the university’s plagiarism

policy. If you are a UT student, read Section 11.1 of the Student Manual, and if you belong

to UMET or UNE, refer to Chapter 13, Sections 36 and 36.1 of the respective manuals.

Ethical behavior is expected from the students in all course related activities. This means

that ALL papers submitted by the student must be original work and that all references used

will be properly cited or mentioned in the bibliography. Plagiarism will not be tolerated and,

in case of detecting an incidence, the student will obtain a zero in the assignment or activity

and could be referred to the Discipline Committee.

8. If the Facilitator makes changes to the study guide, such changes should be discussed with

and given to students in writing at the beginning of the first workshop.

9. The facilitator will establish a means of contacting students by providing an email address,

phone number, hours to be contacted and days.

10. The use of cellular phones is prohibited during sessions; if there is a need to have one, it must

be on vibrate or silent mode during class session.



11. Children or family members that are not registered in the course are not allowed to the

classrooms.

12. All students are subject to the policies regarding behavior in the university community

established by the institution and in this course.

Note: If for any reason you cannot access the URL’s presented in the module, do not stop your

investigation. There are many search engines and other links you can use to search for

information. These are some examples:

• www.google.com

• www.ask.com






• www.google.com

• www.ask.com






• http://www.apastyle.org/

To buy or rent new or used textbooks or references you can visit:



• http://www.chegg.com/ (rent)

• http://www.bookswim.com/ (rent)

• http://www.allbookstores.com/ (buy)

• http://www.alibris.com/ (buy)

The facilitator may make changes or add additional web resources if deemed necessary.

Note: If the facilitator or the student is required or wants to perform a research or needs to

administer a questionnaire or an interview, he/she will need to refer to the norms and procedures

of the Institutional Review Board Office (IRB) and ask for authorization. To access the forms

from the IRB Office or for additional information, visit the following link:

http://www.suagm.edu/ac_aa_re_ofi_formularios.asp and select the forms needed.

Furthermore, in this website the student/facilitator will find instructions for several online

certifications related to IRB processes. These certifications include: IRB Institutional Review

Board, Health Information Portability Accounting Act (HIPAA), y Responsibility Conduct for

Research Act (RCR).

If you have any question, please contact the following Institutional Coordinators:

Mrs. Evelyn Rivera Sobrado, Director of IRB Office (PR)

Tel. (787) 751-0178 Ext. 7196

Miss. Carmen Crespo, IRB Institutional Coordinator– UMET

Tel. (787) 766-1717 Ext. 6366

Sra. Josefina Melgar, IRB Institutional Coordinator – Turabo

Tel. (787) 743-7979 Ext.4126

Rebecca Cherry, Ph.D., IRB Institutional Coordinator – UNE

Tel. (787) 257-7373 Ext. 3936



Teaching Philosophy and Methodology

This course is grounded in the learning theory of Constructivism. Constructivism is a

philosophy of learning founded on the premise that, by reflecting on our experiences, we

construct our own understanding of the world in which we live.

Each of us generates our own “rules” and “mental models,” which we use to make sense of

our experiences. Learning, therefore, is simply the process of adjusting our mental models to

accommodate new experiences. As teachers, our focus is on making connections between facts

and fostering new understanding in students. We will also attempt to tailor our teaching

strategies to student responses and encourage students to analyze, interpret and predict

information.

There are several guiding principles of constructivism:

1. Learning is a search for meaning. Therefore, learning must start with the issues around

which students are actively trying to construct meaning.

2. Meaning requires understanding wholes as well as parts. And parts must be understood in

the context of wholes. Therefore, the learning process focuses on primary concepts, not

isolated facts.

3. In order to teach well, we must understand the mental models that students use to

perceive the world and the assumptions they make to support those models.

4. The purpose of learning is for an individual to construct his or her own meaning, not just

memorize the "right" answers and regurgitate someone else's meaning. Since education is

inherently interdisciplinary, the only valuable way to measure learning is to make the

assessment part of the learning process, ensuring it provides students with information on

the quality of their learning.



5. Evaluation should serve as a self-analysis tool.

6. Provide tools and environments that help learners interpret the multiple perspectives of

the world.

7. Learning should be internally controlled and mediated by the learner.



Workshop One

Specific Objectives:

At the end of the workshop, the student would be qualified to:

1. Identify the users and uses of accounting information.

2. Describe the content and purpose of each of the financial statements.

3. Explain the three principal types of business activity.

4. Identify and understand the classified balance sheet and the statement of cash flows.

5. Explain the meaning of Generally Accepted Accounting Principles (GAAP).

Language Objectives:

Students will:

1. Use cooperative learning strategies to analyze and discuss a topic.

2. Use the reading process effectively.

3. Write a reflective diary using appropriate vocabulary, grammar, and style.

Electronic Links (URLs):

Primary Types of Business Organizations

http://www.trcb.com/business/business-startup-basics/primary-types-of-business-organizations-

221.htm

Comparison of Three Primary Types of Business Organizations

http://www.trcb.com/business/business-startup-basics/comparison-of-three-primary-types-of-

business-organizations-222.htm

Users of Accounting & Financial Information - External Users Vs. Internal Users

http://www.associatedcontent.com/article/961860/users_of_accounting_financial_information.ht

ml?cat=3



Accounting Information: Users and Uses

http://www.scribd.com/doc/27950217/Accounting-Information-Accounting-Information-Users-

and-Uses

Introduction to Transaction Analysis: The Basic Accounting Equation

http://www.moneyinstructor.com/lesson/accountingtransaction.asp

Effect on the Fundamental Accounting Equation

http://www.futureaccountant.com/accounting-process/study-notes/transaction-accounting-

equation-effect.php

The Recording Process

http://www.dksproductions.com/recordingprocess.html

Bean Counter's Accounting and Bookkeeping "Cheat Sheet"

http://www.dwmbeancounter.com/tutorial/DrCrTChart.html

Steps in the Recording Process in Business

http://hubpages.com/hub/STEPS-IN-THE-RECORDING-PROCESS-IN-BUSINESS

Accounting Journal Entries

http://accountinginfo.com/study/je/je-01.htm

Assignments before Workshop One:

1. Read the recommended URL’s, textbooks and other reference materials. Pay close

attention to the rubrics in the Appendix section. These rubrics will be used to assess your

knowledge.

2. Answer and submit the following questions:

a. Describe the three primary forms of business organization and list advantages and

disadvantages of each.



b. Identify the users of accounting information. How do they use this information?

c. Describe the Content and Purpose of Each of the Financial Statements

d. Identify sections of a classified balance sheet. Explain the differences between

current and long-term assets and liabilities. Identify accounts that fit into each

section.

e. Define liquidity and solvency. Identify and compute ratios for analyzing a firm's

liquidity and solvency. How are these ratios interpreted?.

f. What are the Generally Accepted Accounting Principles (GAAP)? Name the U.S. and

international standard-setting bodies that establish these principles.

g. Define and explain the significance of relevance, reliability, comparability, and

consistency.

3. The facilitator will assign exercises related with the following subjects:

Financial Statements and the Accounting Information System.

4. Fill out the course expectations form (see Appendix L).

Activities:

1. The facilitator and the students will introduce themselves by engaging in an icebreaking

activity suggested by the facilitator.

2. The facilitator will discuss the class objectives and will help select the student

representative. He/she will also verify that all students are in the right class.

3. The facilitator will divide the class into groups of three students to complete the

following activity:



Go to http://www.bized.co.uk/learn/accounting/infosystems/bait/work01.htm and

complete the interactive worksheet. Once you have completed this exercise you should be

able to identify:

a. Who uses accounting information, and why.

b. The difference between financial accounting and management accounting.

4. The facilitator will discuss the different types of financial statements with emphasis on its

content and purpose.

5. Groups will work in collaborative learning teams with problems related with:

Financial Statements and the Accounting Information System.

6. The facilitator will explain the assignments to be completed before workshop two.

7. The facilitator will assign the corporations to be analyzed for the final research project

according to the Appendix P. The written report will be in English and the presentation in

Spanish. Additional information will be offered by the facilitator.

Assessment:

Each student will be assessed based on:

1. Appendix B rubric for class participation.

2. Appendix C for oral discussion.

3. Appendix O for the reflexive diary.



Taller Dos

Objetivos Específicos:

Al finalizar el Taller, el/la estudiante estará capacitado/a para:

1. Distinguir entre los diferentes tipos de métodos de reconocimiento de ingresos:

contabilidad a base de acumulados y contabilidad a base de efectivos.

2. Identificar los tipos de cuentas que deben ser ajustadas y explicar el proceso de ajuste,

3. Explicar el propósito de los procesos.de cierre de cuentas.

4. Describir el ciclo de contabilidad.

5. Identificar y diferenciar una empresa de servicio e intermediaria.

6. Distinguir entre un estado de ingresos de un simple paso y múltiples pasos.

7. Registrar transacciones de compras y ventas bajo el sistema perpetuo de inventario.

8. Determinar el costo de los bienes vendidos bajo el sistema de inventario periódico.

9. Diferenciar entre un sistema perpetuo de inventario y sistema de inventario periódico.

10. Explicar las bases de contabilidad para inventarios de acuerdo a GAAP.

11. Explicar el estado financiero y los efectos tributarios de los diferentes métodos de costeo

de inventario.

12. Calcular e interpretar el índice de rotación de inventario.

Objetivos del Lenguaje:

1. Los estudiantes utilizarán estrategias efectivas para llevar a cabo discusiones formales e

informales incluyendo actividades de reflexión y análisis, respetando diversos puntos de

vista.

2. Los estudiantes utilizarán el proceso de lectura efectivamente para comprender y aplicar

los conceptos estudiados durante el taller.



3. Los estudiantes utilizarán organizadores gráficos, de manera efectiva, para expresar sus

ideas oralmente en español.

Enlaces Electrónicos (URLs):

Ingresos Ordinarios

http://www.icesi.edu.co/blogs/niffxbrl/2009/03/14/ingresos-ordinarios/

Análisis e interpretación de los Estados Financieros

http://www.gestiopolis.com/recursos2/documentos/fulldocs/fin/anainesfinhtm.htm

Norma Internacional de Contabilidad Nº 18 - Ingresos

http://cpn.mef.gob.pe/cpn/Libro3/nics/NIC18_04.pdf

Principios de Contabilidad

http://www.accountingcoach.com/online-accounting-course/09Xpg01.html

Principio de Reconocimiento de Ingresos

http://accountinginfo.com/study/fs/revenue-101.htm

Contabilidad del Efectivo o Contabilidad a Base de Acumulados

http://www.content4reprint.com/view/spanish-63517.htm

Catálogo de Términos Contables

http://www.eumed.net/cursecon/dic/ctc/index.htm

Ajuste de registros en Contabilidad

http://www.college-cram.com/study/accounting/accounting-cycle/adjusting-entries-in-

accounting/

Balance de Comprobación Ajustado

http://www.eco-

finanzas.com/diccionario/B/BALANZA_DE_COMPROBACION_AJUSTADA.htm



Contabilidad en Empresas Intermediarias de Mercancía

http://simplestudies.com/accounting-in-merchandising-companies.html

Características y sistemas de valuación de inventarios de mercancías

http://www.gestiopolis.com/canales/financiera/articulos/14/inventarios.htm

El inventario

http://www.monografias.com/trabajos10/inve/inve.shtml

Asignaciones antes del Taller Dos:

1. Explore y prepare para discutir en clase los enlaces relacionados a:

Tipos de métodos de reconocimiento de ingresos.

Principio de Reconocimiento de Ingresos: Contabilidad del Efectivo (cash basis of

accounting) y Contabilidad a Base de Acumulados (accrual basis of accounting).

Balance de Comprobación Ajustado.

2. El facilitador asignará ejercicios relacionados con los siguientes temas:

Contabilidad del Efectivo (cash basis of accounting), Contabilidad a Base de Acumulados

(accrual basis of accounting), el Estado de Ingresos de Múltiple pasos y Análisis del

Inventario.

3. Continúe trabajando con su portafolio.

Actividades:

1. El facilitador comenzará la clase con un breve repaso.

2. El facilitador recogerá la asignación para este taller y se discutirán las preguntas

asignadas.

3. Los estudiantes formarán grupos de tres para analizar y discutir por lo menos dos

problemas relacionados con los siguientes temas:



Operaciones de Mercadería y el Estado de Ingresos de Múltiple pasos así como Análisis

del Inventario.

4. Los estudiantes se reunirán en grupo de a tres para analizar y discutir el siguiente caso:

Los estados financieros del reporte Anual de Target Corporation. La información la podrá

encontrar utilizando el siguiente enlace: http://www.target.com. Revise en la página web:

Company Info, Financial Info y finalmente Annual Reports & Other Financial

Statements.

El análisis y discusión se hará sobre la base de las siguientes preguntas:

a. ¿Cuál es la fecha de los estados financieros?

b. ¿Cuál es el titulo exacto del Estado de Ingresos de Target?

c. ¿Cuál de las cuentas encontradas en el Estado de Ingresos y Balance General (Estado

de la Situación Financiera) de Target han sido ajustadas?

d. ¿Cuál de las cuentas encontradas en el Estado de Ingresos y Balance General han sido

creadas como resultado de los ajustes de registro?

e. ¿Cuál es el nombre de la firma de contabilidad que condujo la auditoría externa de

Target?

f. ¿Qué significa la palabra “consolidados” incluida en los títulos de los estados

financieros?

5. Los Grupos presentarán un reporte preliminar sobre el proyecto que se presentao en el

taller cinco. El facilitador proveerá guía y contestará las preguntas de los alumnos.

6. Prepare un mapa conceptual sobre uno de los temas discutidos en clase. El facilitador

puede sugerir un tema para esta actividad.

7. Los estudiantes llenarán su diario de reflexivo (ver Anejo O).



8. Explicación de las tareas a ser completadas antes del Taller Tres.

Avalúo:

1. El Anejo B se utilizará para evaluar la participación en clase.

2. El Anejo A se utilizará para evaluar el trabajo escrito.

3. El Anejo C se utilizará para evaluar la discusión oral.



Workshop Three



1. Describe the major characteristics of a corporation.

2. Define and compare the different types of stocks.

3. Register transactions related with the stockholders’ equity.

4. Prepare the stockholders’ equity.

5. Define treasury stocks and their purposes.

6. Compare the effect of stock dividends and stock split.

7. Identify the items that affect Retained Earnings

8. Indicate the usefulness of the statement of cash flows.

9. Differentiate between investments transactions and financing transactions.

10. Prepare a statement of cash flows using the indirect method.

11. Prepare a statement of cash flows using the direct method.


Students will:

1. Express their ideas in spoken English effectively using graphic organizers.

2. Develop ideas to solve problems in an effective way.

3. Summarize main ideas using correct grammar and spelling in English after reading a

selection.


Understanding Financial Markets & Instruments

http://www.eagletraders.com/books/afm/afm3.htm



Stocks Basics: Different Types Of Stocks

http://www.investopedia.com/university/stocks/stocks2.asp

The Different Types of Stock Markets

http://ezinearticles.com/?The-Different-Types-of-Stock-Markets&id=348621

Transactions Affecting Stockholders Equity

http://accounting-financial-tax.com/2009/05/transactions-affecting-stockholders-equity/

Stockholders' Equity

http://www.wileyifrs.com/International_Accounting_Convergence/Stockholders%27_Equity

Accounting for Stock Transactions

http://www.cliffsnotes.com/study_guide/Accounting-for-Stock-Transactions.topicArticleId-

21248,articleId-21193.html

Treasury Stock (Treasury Shares)

http://www.investopedia.com/terms/t/treasurystock.asp

Treasury Stock

http://beginnersinvest.about.com/od/analyzingabalancesheet/a/treasury-stock.htm

Does a stock dividend dilute the price per share as would a forward stock split?

http://www.investopedia.com/ask/answers/06/stockdividendvsstocksplit.asp

Stock Dividends and Splits

http://www.finweb.com/investing/stock-dividends-and-splits.html

Cash Flow Statement Example-Direct and Indirect Method

http://www.accountingformanagement.com/preparation_of_statement_of_cash_flows.htm

How To Prepare A Cash Flow Statement

http://www.esmalloffice.com/SBR_template.cfm?DocNumber=PL12_0700.htm



Assignments before Workshop Three:

1. Answer the following questions:

a. Identify the major characteristics of a corporation and classify the characteristic as

being advantageous or detrimental to a business

b. Describe the accounting treatment for the issuance of stock

c. How do net income, net loss, and dividends affect retained earnings?

d. What is the usefulness of the statement of cash flows? What does information

contained in the statement of cash flows help investors, creditors, and others assess?

e. Define operating, investing, and financing activities. Give an example of each.

f. List two similarities and one difference of the direct and indirect methods. What are

the advantages of using the indirect method? What are the advantages of using the

direct method?

5. The facilitator will assign exercises related with the following subjects:

Reporting and Analyzing Stockholders’ Equity and Statement of Cash Flows.

2. Continue working with your portfolio.

Activities:

1. The facilitator will start the class with a short review.

2. The facilitator will collect the assignments and will discuss the questions with the class.

3. Students will meet in groups to discuss the types of bank and how they work. Then, a

member of the group will verbally summarize their findings.

4. The facilitator will explain the role of financial institutions in direct and indirect financing

and the government agencies that are charged with regulating these financial institutions.



5. Groups will work in collaborative learning teams the following World Wide Web Research

and Financial Statement Analysis Activity:

Wyeth and Merck are large pharmaceutical companies operating in the United States.

Research your school library or the Internet to find current annual reports for Wyeth and

Merck. If researching the web go to http://www.wyeth.com to find information for Wyeth.

Merck can be found at http://www.merck.com. Using information contained in the annual

reports compute the following cash-based measures for Wyeth and Merck:

a. Free cash flow.

b. Current cash debt coverage ratio

c. Cash debt coverage ratio

6. The facilitator will explain the assignments to be completed before workshop four and will

help organize groups for next workshop’s presentations.

7. Fill out The Whip form (see Appendix M).

Assessment:



2. Appendix C for the individual/group presentation.

3. Appendix C for oral discussion.



Taller Cuatro

Objetivos Específicos:

Al finalizar el Taller, el/la estudiante estará capacitado/a para:

1. Definir fraude y control interno.

2. Identificar los principios de actividades de control interno.

3. Preparar una reconciliación de banco.

4. Discutir los principios básicos de gerencia de efectivo.

5. Identificar los elementos primarios de un presupuesto de efectivo.

6. Identificar los diferentes tipos de cuentas y documentos por cobrar.

7. Explicar los métodos de registro de las cuentas y documentos por cobrar.

8. Describir los registros para las notas de cuentas y documentos por cobrar.

9. Describir los principios de gerencia de las cuentas y documentos por cobrar.

10. Identificar los índices para analizar las cuentas y documentos por cobrar de una empresa.

Objetivos del Lenguaje:

1. Los estudiantes utilizarán estrategias efectivas para llevar a cabo discusiones formales e

informales incluyendo actividades de reflexión y análisis, respetando diversos puntos de vista.

2. Los estudiantes utilizarán el proceso de lectura efectivamente para comprender y aplicar los

conceptos estudiados durante el taller.

3. Los estudiantes utilizarán organizadores gráficos, de manera efectiva, para expresar sus ideas

oralmente en español

Enlaces Electrónicos (URLs):

El fraude y el control interno http://boletinopinioncontabilidadusat.blogspot.com/2008/01/el-

fraude-y-el-control-interno.html



Control Interno

http://www.monografias.com/trabajos16/control-interno/control-interno.shtml Reconciliación de

la tarjeta de crédito y reconciliación de banco

http://www.outsourcingbookkeepingservices.com/spanish/credit_card_bank_reconciliation.htm

Reconciliación de banco externa

http://help.sap.com/saphelp_sbo2007a/helpdata/es/44/eadaa4cf1903fce10000000a1553f6/content

.htm

Efectivo

http://www.peoi.org/Courses/Coursessp/D-ac/ac/ac8/ac8.html

Los cuatro principios básicos para la administración de efectivo

http://www.monografias.com/trabajos37/administracion-del-efectivo/administracion-del-

efectivo2.shtml

Gerencia preventiva del efectivo

http://www.degerencia.com/articulos.php?artid=448

Cuentas y Documentos por Cobrar

http://html.rincondelvago.com/cuentas-y-documentos-por-cobrar.html

Cuentas Por Cobrar

http://www.slideshare.net/jcfdezmx2/cuentas-por-cobrar-presentation

Gerencia y control de crédito y cobranzas

http://www.monografias.com/trabajos32/gerencia-creditos/gerencia-creditos.shtml

Asignaciones antes del Taller Cuatro:

1. Responda las siguientes preguntas:



a. ¿Cuáles son los tres factores del triángulo de fraude que contribuyen a actividades

fraudulentas de empleados?

b. Liste los seis controles internos que existen para los recibos de efectivo.

c.Explique la aplicación de cada uno de ellos.

d. Liste y discuta los cinco principios básicos de la gerencia del efectivo.

e. Defina cuentas y documentos por cobrar. ¿Cuáles son los diferentes tipos de cuentas y

documentos por cobrar? ¿Por qué es necesario tener estas cuentas bajo diferentes

categorías?

2. El facilitador asignará ejercicios relacionados con los siguientes temas:

Control Interno y Reporte y Analisis de Cuentas por Cobrar.

Actividades:

1. El facilitador comenzará la clase con un breve repaso.

2. El facilitador recogerá las asignaciones y las discutirá.

3. Los estudiantes formarán grupos de tres para analizar y discutir por lo menos dos problemas

relacionados con los siguientes temas:

Control Interno y Reporte y Analisis de Cuentas por Cobrar.

4. Los Grupos prepararán un reporte preliminar sobre el proyecto, el cual deberá ser presentado

en el taller cinco. El facilitador proveerá guía y contestará las preguntas de los alumnos.

5. Los estudiantes llenarán su diario reflexivo.

6. Explicación de las tareas a ser completadas antes del Taller cinco.

Avalúo:

1. El Anejo B se utilizará para evaluar la participación en clase.



2. El Anejo C se utilizará para evaluar la presentación individual/grupal.

3. El Anejo A se utilizará para evaluar el trabajo escrito.

4. El Anejo C se utilizará para evaluar la discusión oral.

5. El Anejo O se utilizará para el diario reflexivo.



Workshop Five/Taller Cinco

NOTA: Este taller es bilingüe. Tanto, el

Facilitador como los estudiantes,

deberán utilizar el idioma asignado para

cada tarea y actividad.

NOTE: This is a bilingual workshop.

Both the facilitator and student should

use the language assigned for each

homework and activity.



1. Explain the concept of depreciation.

2. Compute periodic depreciation using the straight-line method, and contrast its expense

pattern with those of other methods.

3. Describe methods for evaluating the use of plant assets.

4. Explain a current liability and identify the major types of current liabilities.

5. Describe the accounting for notes payable.

6. Identify the types of bonds.

7. Identify the requirements for the financial statement presentation and analysis of liabilities.

8. Describe the accounting for long-term notes payable.


Students will:

1. Summarize main ideas using correct grammar and spelling in English or Spanish after

reading a selection.

2. Use cooperative learning strategies to analyze and discuss a topic.



3. Use the reading process effectively.


Depreciation

http://www.businesstown.com/accounting/basic-depreciation.asp

Concept of Depreciation

http://www.lotsofessays.com/viewpaper/1682082.html

Explain the Concept of Depreciation

http://www.ehow.com/facts_6018371_explain-concept-depreciation.html

Plant Assets

http://highered.mcgraw-

hill.com/sites/0072396881/student_view0/chapter9/chapter_summary.html

Plant Assets - Internal Use Software Costs

http://www.finance.upenn.edu/vpfinance/fpm/1100/1100_pdf/1106.7.pdf

Fixed Assets

http://www.peoi.org/Courses/ac/ac11.html

Liability

http://www.referenceforbusiness.com/small/Inc-Mail/Liabilities.html

Current Liabilities vs. Long Term Liabilities

http://www.ehow.com/facts_4811222_liabilities-vs-long-term-liabilities.html

All Types of Items Shown As Current Liabilities

http://accounting-financial-tax.com/2009/11/all-types-of-items-shown-as-current-liabilities/



Financial Ratios

http://www.netmba.com/finance/financial/ratios/

Assignments before Workshop Five:

1. Respond the following questions

a. Why are plant assets listed at cost? What costs are included in the cost of plant

assets?.

b. What is depreciation?

c. Compute periodic depreciation using the straight-line method assuming a cost of

$10,000, zero salvage value, and a 5-year useful life. Contrast its expense pattern

with that of an accelerated method.

d. Describe methods for analyzing a company’s use of plant assets.

e. How are long-lived assets reported on the balance sheet?

f. Explain to someone who knows very little about accounting what a current liability is

and illustrate by identifying major types of current liabilities.

g. In what sections of the statement of cash flows would a financial statement user

obtain information related to the cash inflows and outflows related to debt

transactions?

h. Which method of amortization results in a constant percentage rate of interest?

i. What two components make up each payment on a long-term notes payable?

2. Finish your research project and presentation. The presentation should not take more than 15

minutes. Follow the language according to the instructions. See Appendixes A and C.

3. Give the final touches to your portfolio.



Activities:

1. The facilitator will start the class with a short review and will clarify any doubt of the

material covered in this course thus far (in Spanish).

2. Students will discuss their assignments (in Spanish).

3. World Wide Web Research and Market Terminology Activity:

4. There are a number of creative ways to borrow money when financing a business. In order to

speak the language of financiers, you need to have a good understanding of the terms used in

the banking and investment industry. Go to http://www.nyse.com, scroll down and click on

ABOUT THE NYSE and Glossary. Find the definitions to the following terms:

a. Bond

b. Commercial paper

c. Coupon-bond

d. Face value

e. General mortgage bond

f. Municipal bond

g. Premium

h. Secondary market

i. Yield

j. Zero coupon bond

5. The group representative will distribute the course evaluation form.

6. The student will write a reflective diary to react critically about the concepts, feelings and

related attitudes about the subject matters covered in this workshop (in English).

7. Students will hand in their portfolios.



8. The facilitator will make final comments. (in Spanish).

Assessment:



2. Appendix C for the individual/group presentation.

3. Appendix O for the student’s self evaluation.

4. Appendixes D-K for Portfolio Assessment.



Anejos/Appendixes



Anejo A/Appendix A

RUBRIC TO EVALUATE WRITTEN WORK

Student Name: ______________________ Date: _______________

Criteria Value Points Student Score

Content

The paper is clear, focused and interesting. Identifies purpose, objectives and principal ideas included in the paper

10

Presentation of ideas is organized, coherent and can be easily followed

10

The paper properly explains content. 10

The presentation of ideas and arguments are based in sources presented, consulted or discussed in class.

10

The paper demonstrates substance, logic and originality.

10

The author presents his point of view in a clear, convincing and well based manner.

10

Contains well-constructed sentences and paragraphs that facilitate lecture and comprehension.

10

Language Demonstrate a command of standard English (vocabulary used, syntax and flow of ideas).

10

Uses grammar appropriately and correctly.

10

Manages and uses verbs appropriately and correctly.

10

Total Points 100 (70% content and 30% language)

Student’s total Score: _______

Student’s Signature: ____________________Facilitator’s Signature:___________________



MATRIZ VALORATIVA PARA TRABAJOS ESCRITOS

Nombre del Estudiante: ______________________ Fecha: _______________

Criterio Puntos Puntuación

Contenido

Este trabajo esta claro, enfocado e interesante. Identifica el propósito, objetivos e ideas principales del documento o actividad.

10

La presentación de ideas es coherente y puede ser seguida fácilmente.

10

El documento explica propiamente el contenido.

10

La presentación de ideas y argumentos esta basada en recursos presentados, consultados o discutidos en clase.

10

El documento demuestra substancia, lógica y originalidad.

10

El autor presenta su punto de vista en una manera clara, convincente y bien estructurada.

10

Contiene oraciones bien estructuradas y párrafos que facilitan la lectura y comprensión del documento.

10

Lenguaje Demuestra un conocimiento del español (vocabulario, sintaxis y flujo de ideas).

10

Usa gramática apropiada y correctamente.

10

Maneja verbos y acentuación apropiada y correctamente.

10

Total Puntos 100 (70% contenido y 30% lenguaje)

Puntuación Total: _______

Student’s Signature: ____________________Facilitator’s Signature:___________________



Anejo B/Appendix B

MATRIZ VALORATIVA PARA PARTICIPACIÓN EN GRUPO

Nombre del Estudiante: _____________________ Fecha: _______________

Grupo: ________ Nombre del estudiante evaluador: _____________________

Criterio Puntos Puntuación del estudiante

Asistió a las reuniones o actividades del grupo.

10

Colaboró en la planificación y organización de las reuniones o actividades de grupo.

10

Demostró disposición para cooperar con el grupo.

10

Contribuyó frecuentemente a las discusiones del grupo

10

Participó activamente en las reuniones y actividades.

10

Demostró interés en las discusiones y actividades del grupo.

10

Vino preparado(a) a las reuniones, actividades y discusiones del grupo.

10

Demostró atención y apertura a los puntos y argumentos de sus compañeros.

10

Contribuyó al grupo con material e información adicional.

10

Contribuyó significativamente al trabajo que presentó el grupo.

10

Totals 100



RUBRIC TO EVALUATE PARTICIPATION IN GROUP ACTIVITIE S

Students name: _________________________ Date: _______________

Group: ________ Name of evaluating student: ______________________

Criteria Points Students Points

Attended all the meetings and activities of the group.

10

Collaborated with the planning and organization of activities of the group.

10

Demonstrated cooperation and team work with the group.

10

Contributed frequently with the discussions of the group.

10

Participated actively in the meetings and activities.

10

Demonstrated interest in the discussions and activities of the group.

10

Came prepared to meetings, activities and discussions of the group.

10

Demonstrated attention to the arguments within the group.

10

Contributed to the group with additional information.

10

Contributed significantly with the work that presented the group.

10

Totals 100



Anejo C/Appendix C

MATRIZ VALORATIVA PARA EVALUAR PRESENTACION INDIVID UAL/GRUPAL

ORAL

Nombre del estudiante: _______________________Fecha:_________________

Criterio Puntos Puntuación del estudiante

Contenido Realiza una introducción efectiva del tema identificando el propósito, objetivo e ideas principales que se incluyen en la presentación.

10

La presentación es organizada y coherente y puede seguirse con facilidad.

10

El presentador demuestra dominio del tema o materia de la presentación al explicar con propiedad el contenido y no incurrir en errores.

10

Las ideas y argumentos de la presentación están bien fundamentados en los recursos presentados, consultados o discutidos en clase.

10

Capta la atención e interés de la audiencia y/o promueve su participación, según aplique.

10

Proyección efectiva, postura corporal adecuada, manejo de la audiencia, manejo del tiempo asignado.

10

Usa varias estrategias para hablar o definir conceptos, interpretaciones, aplicaciones y evaluación de procesos o experiencias en el contenido del curso.

10

Lenguaje Pronunciación de las palabras es clara y de manera correcta para que se entienda el lenguaje utilizado.

10

Uso correcto de la gramática y conjugación de verbos en el idioma asignado.

10

Uso correcto del vocabulario para expresar el mensaje adecuadamente.

10

Total de Puntos 100 (70% de contenido y 30%

Lenguaje)

Puntuación del Estudiante:

________ Firma del Estudiante: _________________ Firma del Facilitador: ____________________



RUBRIC TO EVALUATE INDIVIDUAL/GROUP PRESENTATION

Student Name:____________________________Date:___________________

Criteria Value Points Student Total Score

Content Performs an effective introduction to the theme identifying the objectives, ideas and principles that are included in the presentation.

10

The presentation is organized and coherent, and could be easily followed

10

The presenter demonstrates domain of the theme or subject by means of properly explaining content without incurring in errors

10

The ideas and arguments of the presentation are well founded by the resources presented, consulted or discussed in class

10

Capture of the attention and interest of the audience and/or promote their participation, as applicable

10

Effective personal projection, corporal posture and manage of the audience;

10

Uses a variety of speaking strategies to define concepts, interpretation, application and evaluation of processes using experience on concepts or content of class.

10

Language Student pronounces words in a clear and correct manner so as to make the correct language used understood to others.

10

Correct use of grammar and verb conjugation.

10

Use of correct use of vocabulary words to express message.

10

Total Points 100 (70% of content and 30% of language)

Student’s Total Score: ________

Student’s signature: __________________Facilitator’s Signature: __________________



Anejo D/ Appendix D

PORTFOLIO

Guidelines to prepare the portfolio

1. Determination of sources of content

2. The following, but not limited to, documentation will be included:

a. Projects, surveys, and reports.

b. Oral presentations

c. Essays: dated writing samples to show progress

d. Research papers: dated unedited and edited first drafts to show progress

e. Written pieces that illustrate critical thinking about readings: response or reaction

papers.

f. Class notes, interesting thoughts to remember, etc.

g. Learning journals, reflexive diaries.

h. Self assessments, peer assessments, facilitator assessments.

i. Notes from student-facilitator conferences.

3. Organization of documentation

Documentation will be organized by workshop, and by type of assignment within workshops.

Workshops will be separated from one another using construction paper or paper of different

colors, with tabs indicating the workshop number.

4. Presentation of the portfolio

• Documentation will be posted in a binder or in a digital version (e-portfolio).

• The cover page will follow exactly APA guidelines applied to a cover page of

research papers submitted at Metro Orlando Campus. This cover page will be placed

at the beginning of the portfolio.

• The entire portfolio will follow APA style: Courier or Times New Roman font, size

12, double space, and 1-inch margins. See a “Publication Manual of the APA, Fifth

Edition”

• A log of entries that can be expanded with each new entry properly numbered. The

table, which should be located at the beginning, should include a brief description,

date produced, date submitted, and date evaluated (Appendix F).

• Introduction and conclusion of the income and outcome of the portfolio.



• A list of references and appendixes of all assignments included will be added to the

end of the portfolio.

• The Portfolio Informational Sheet will be placed in the transparent front pocket of the

binder for identification purposes (Appendix E).

5. Student-Facilitator Feedback Template: Progression follow-up

The final step in implementing portfolios, before returning them to the student or school life,

is sharing feedback with each student to review the contents, student reflections, and your

evaluations of individual items and all of the work together as related to learning targets

(Banks, 2005).

Facilitators will e-mail a feedback template to all students. This template will contain

information pertaining to weaknesses and strengths found in students’ portfolios (Appendix

I ). Facilitators will focus their attention on showing students what is possible and their

progress rather than what is wrong; however, this does not mean that facilitators will not

cover weaknesses and areas for improvement during the conference. Facilitators will send

this feedback template upon completion of workshop one.

Students will also have the opportunity to respond to the facilitator’s feedback and write their

own comments and/or ideas of how to improve the quality of their portfolios, and how to

become better metacognitive learners on the feedback template. Students will e-mail the

template with their comments back to the facilitator after every workshop.

6. Portfolio storage:

• Portfolio samples will be safely stored for a six-month term on campus.

• Students will sign an official document empowering Ana G. Mendez University

System with rights to use their portfolios with educational or accreditation purposes

during this term (Appendix J).

• After this term, and if their authors authorize Ana G. Mendez University System to

discard their portfolios by signing an official document, portfolio samples will be

destroyed; otherwise, they will be returned to their original authors (Appendix K).



Anejo E/Appendix E

PORTFOLIO INFORMATIONAL SHEET

Sistema Universitario Ana G. Méndez Florida Campuses

Universidad del Este, Universidad Metropolitana, Universidad del Turabo Check one: � Universidad del Este � Universidad Metropolitana � Universidad del Turabo Check one: � Undergraduate

� Graduate

Concentration

Student’s Name

Facilitator’s Name

Course:

Portfolio rated as

Reason of this rate



Anejo F/Appendix F Log of Entries

Entry Description

Date of Entry

Date

Submitted

Date

Evaluated

Page #

1

2

3

4

5

6

7

8

9

10



Anejo G/Appendix G

Checklist for Portfolio Assessment

Has the student set academic goals?

Does the portfolio include enough entries in each area to make valid

judgments?

Does the portfolio include evidence of complex learning in realistic

setting?

Does the portfolio provide evidence of various types of student learning?

Does the portfolio include students’ self-evaluations and reflections on

what was learned?

Does the portfolio enable one to determine learning progress and current

level of learning?

Does the portfolio provide clear evidence of learning to users of the

portfolio?

Does the portfolio provide for student participation and responsibility?

Does the portfolio present entries in a well-organized and useful manner?

Does the portfolio include assessments based on clearly stated criteria of

successful performance?

Does the portfolio provide for greater interaction between instruction and

assessment?

Adapted from: Gronlund, N. E. (2003). Assessment of student achievement. 7th ed. Boston: Pearson Education,

Inc.



Anejo H/Appendix H

Portfolio Rubric

4 3 2 1

PORTFOLIO APPEARANCE

� Readable: Are entries typed in an appropriate font and size? Are entries

free of errors? Do ideas expressed in entries follow a logical sequence with appropriate transitions among paragraphs and topics?

� Professionalism: Is the appearance of the portfolio professional? Are

graphics, colors and portfolio language consistent with professional workplace expectations? Is the portfolio presented in a neat and orderly manner?

� Organization: Is the portfolio organized in a manner that makes it easy

to follow and easy to quickly locate information?

PORTFOLIO CONTENT AND FUNCTION

� Content: Are all required entries included in the portfolio? Are entries

relevant to the content of the portfolio? Do all entries contain the student’s reaction or reflection on the selected topics? Do entries provide thorough understanding of content? Resume, Activities List, Varied Samples of Written Work, Evidence of Problem Solving, and Evidence of Decision Making.

� Authenticity: Are the samples and illustrations a true reflection of the

student’s efforts and abilities?

� Growth/Development: Do samples provide thorough understanding of

growth and development related to their field of concentration? Do items show what the student has learned?

� Collaboration: Do items show examples of both individual and group

work? Does the student provide clear understanding of collaboration, and use collaboration to support his/her learning?



� Reflection and Personal growth: Do items show exceptional

understanding of how to be a reflective thinker and how to seek opportunities for professional growth? Does the student include self-reflective comments? Does the student reflect enthusiasm for learning?

� Professional Conduct: Do items show clear understanding of ethical

behavior and professional conduct? Do items display the pride the student has in his or her work?

Overall Portfolio Impact

� Is this portfolio an asset in demonstrating the student’s value (skills,

abilities, knowledge) to a potential employer or college representative?

Rating Scale 4 = Outstanding 3 = Very good 2 = Good 1 = Needs improvement Source: Retrieved from www.lcusd.net/lchs/portfolio/rubric.htm on February 10th, 2007. Adapted 02/10/2007 by Fidel R. Távara, M.Ed. Coordinator of Assessment and Placement – Metro Orlando Campus

Anejo I/Appendix I

Portfolio Assessment Feedback Template Strengths Weaknesses Improvement Ideas Facilitator’s comments

Student’s response and comments

ACCO 500 Intermediate Accounting I 58

Prepared December 2003, by Prof. Gregorina Carnero Rev. 2010. Manuel Christiansen, MBA

Anejo J/Appendix J

Use and Return of Portfolio

Sistema Universitario Ana G. Méndez Universidad del Este, Universidad Metropolitana, Universidad del Turabo

I, ____________________________________, grant permission to the office of Assessment

and Placement of the Ana G. Méndez University System, to keep in their records a copy of

my portfolio. I understand that the portfolio is going to be used for accreditation or

educational purposes only, and that is not going to be disclosed without my consent.

By signing this document I authorize the office of Assessment and Placement to keep a copy

of my portfolio for six months and return it to me at the end of this period of time.

_______________________________ ___________

Student’s Name (print) Date

_______________________________ ___________

Student’s Signature Date



Anejo K/Appendix K

Use and Discard of Portfolio

Sistema Universitario Ana G. Méndez Universidad del Este, Universidad Metropolitana, Universidad del Turabo

I, ____________________________________, grant permission to the office of Assessment

and Placement of the Ana G. Méndez University System to keep in their records a copy of

my portfolio. I understand that the portfolio is going to be used for accreditation or

educational purposes only, and that is not going to be disclosed without my consent.

By signing this document I authorize the Office of Placement and Assessment to keep a copy

of my portfolio for six months and discard it at the end of this period of time.

_______________________________ ___________

Student’s Name (print) Date

_______________________________ ___________

Student’s Signature Date



Anejo L/Appendix L

COURSE EXPECTATIONS

Objective: To align the objectives of the course with the student’s expectations.

Procedure:

Students will write their expectations of the course, the perceived objectives and their goals

to be achieved with the course. The student will share their expectations with the rest of the

group.

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

_____________________________________________



Anejo M/Appendix M

The “Whip”

Objective:

To allow the students to express their thought in regards to what they have learned in the

workshop and, to emphasize the important concepts that come up from the students’ answers.

Procedure:

The students will answer in complete sentences the questions at the bottom. The facilitator

will go around the room asking each student to respond to a question and he/she would

answer with short phrases. Every student is expected to respond. They may pass on the first

turn but, must answer once the whip circles again.

• What was one thing you learned today?

• What was one thing you are unclear about today?

• What one surprise was in today’s class?

• What was one thing you want to think more about?



Anejo N/Appendix N

ONE MINUTE- PAPER

Name ________________________

Answer the following questions and return the document to the facilitator. These answers

will provide the facilitator with valuable information regarding your doubts about the topics

or concepts discussed in class today.

1. The most important topic or theme of today’s workshop was

________________________________________________________________________

________________________________________________________________________

________________________________________________________________________

________________________________________________________________________

______________________________________________.

2. After discussing the topic, some questions are still unanswered. These are…

________________________________________________________________________

________________________________________________________________________

________________________________________________________________________

________________________________________________________________________

______________________________________________.

3. I would like this discussion to go further into these other/s topic/s that are very important

for me.

________________________________________________________________________

________________________________________________________________________

________________________________________________________________________

________________________________________________________________________

______________________________________________.



Anejo O/Appendix O

DIARIO REFLEXIVO Nombre ____________________________

Fecha ____________________________

El propósito de este diario es el de reflexionar y escribir sobre los conceptos, los

sentimientos y las actitudes que se desatan a partir de la discusión y los trabajos de cada

taller. Este proceso le ayudará en su autoanálisis, así como propiciará la auto evaluación.

Utilizando las siguientes preguntas guías, reflexione sobre lo presentado en el taller y

conteste las mismas en forma de ensayo con excelente gramática, ortografía y puntuación:

1. Hoy aprendí….

2. Este tema presentado en clase me ayuda a……

3. Puedo aplicar lo discutido en la clase a mi vida y experiencias personales…



Reflective Diary

Name ____________________________

Date ____________________________

The purpose of this diary is to reflect and write about the concepts, feelings, and attitudes

experienced after class discussion and assignments. This process will help your self-

assessment.

Using the following questions, reflect about what was presented in this workshop and answer

the questions following an essay style using excellent grammar, syntax and punctuation:

1. Today I learned…

2. The topic presented today helps me…

3. I can apply today’s discussion to my life and personal experiences…



Anejo P/Appendix P

TEAM PROJECT

Horizontal Analysis

Describe and Apply Horizontal Analysis

♦ In assessing the financial performance of a company, investors are interested in the core

or sustainable earnings of a company. Investors are also interested in making

comparisons from period to period.

♦ Three types of comparisons have been shown in the text to improve the decision

usefulness of financial information:

1. Intracompany basis. Comparisons within a company are often useful to detect

changes in financial relationships and significant trends. A comparison of a Fortune

500's current year's cash amount with the prior year's cash amount shows either an

increase or a decrease. Likewise, a comparison of Fortune 500's year-end cash

amount with the amount of total assets at year-end shows the proportion of total

assets in the form of cash.

2. Intercompany basis. Comparisons with other companies provide insight into a

company's competitive position. Fortune 500's total sales for the year can be

compared with the total sales of one of its its principal competitors.

3. Industry averages. Comparisons with industry averages provide information about a

company's relative position within the industry. Fortune 500's financial data can be

compared with the averages for its industry compiled by financial ratings

organizations such as Dun & Bradstreet, Moody's, and Standard & Poor's or with

information provided on the Internet by organizations such as Yahoo! on its financial

site.



♦ Three basic tools are used in financial statement analysis to highlight the significance of

financial statement data:

1. Horizontal analysis

2. Vertical analysis

3. Ratio analysis

♦ Horizontal analysis, also known as trend analysis, is a technique for evaluating a series

of financial statement data over a period of time.

� Its purpose is to determine the increase or decrease that has taken place.

The increase or decrease can be expressed as either an amount or a percentage.

♦ Vertical analysis, also called common-size analysis, is a technique for evaluating

financial statement data that expresses each item in a financial statement as a percent of

a base amount.

♦ Vertical analysis enables you to compare companies of different sizes.

♦ For analysis of the primary financial statements, ratios can be classified into three types:

1. Liquidity ratios measure the short-term ability of the company to pay its maturing

obligations and to meet unexpected needs for cash.

2. Solvency ratios measure the ability of the company to survive over a long period of

time.

3. Profitability ratios measure the income or operating success of a company for a

given period of time.

♦ Ratios can provide clues to underlying conditions that may not be apparent from an

inspection of the individual components.

♦ A single ratio by itself is not very meaningful.



♦ The discussion on ratios uses the following comparisons:

1. Intracompany comparisons covering two years for the Fortune 500 Company.

2. Intercompany comparisons using the the Fortune 500 Company and one of its

principal competitors.

3. Industry average comparisons based on Reuters.com median ratios for

manufacturers of flour and other grain mill products and comparisons with other

sources.

Instructions:

� Select a Fortune 500 company and one of its principal competitors.

� The comparative balance sheet has to show a number of changes from at least two

years.

� A 2-year comparative income statement of your Fortune 500 company for at least two

years in condensed format.

� Show changes in your Horizontal analysis of the income statements.

� Note: When using horizontal analysis, if an item has no value in a base year or

preceding year and a value in the next year, no percentage change can be computed.

And if a negative amount appears in the base or preceding period and a positive

amount exists in the following year, no percentage change can be computed.

Schedule for Completing Term Project:

Week 1 – Form group and hold organizational meeting.

Week 2 – Obtain copies of annual report and 10-K report of selected Fortune 500

company and one of its principal competitors.

Week 5 – Complete and hand in project.

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