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Sistema Universitario Ana G. Méndez, Inc.

School for Professional Studies

Florida Campuses

Universidad del Este, Universidad Metropolitana, and Universidad del Turabo

ACCO 396

MANAGERIAL ACCOUNTING II

CONTABILIDAD GERENCIAL II

© Sistema Universitario Ana G. Méndez, Inc. 2010

Derechos Reservados

© Ana G. Méndez University System, Inc. 2010

All rights reserved

Non-Education Courses

May 1, 2012.

ACCO 396 Managerial Accounting II 2

Updated 05/01/2012

Please include all applicable information below:

Prepared based on the course syllabus 2010 of the School of Business and

Entrepreneurship, with the collaboration of:

Carlos D. Fagundo, Module Development Specialist

José Cintrón, Content Evaluator

Fidel Tavara, English Language Specialist

Arturo Vega, Spanish Language Specialist

Joe Hernández, Curriculum and Instructional Designer


Updated 05/01/2012

TABLA DE CONTENIDO/TABLE OF CONTENTS

Página/Page

GUÍA DE ESTUDIO ...................................................................................................................... 4

STUDY GUIDE ............................................................................................................................ 15

WORKSHOPS TWO .................................................................................................................... 32

TALLER TRES ............................................................................................................................ 37

WORKSHOPS FOUR .................................................................................................................. 42

TALLER CINCO/WORKSHOP FIVE ........................................................................................ 47

APPENDIX A NATIONAL PROFICIENCY LEVELS FOR DIFFERENTIATED

INSTRUCTION ............................................................................................................................ 54

APPENDIX A: SECOND LANGUAGE PROFICIENCY SCORING RUBRICS ...................... 55

APPENDIX B THE WRITING PROCESS .................................................................................. 59

APÉNDICE C/APPENDIX C INFORMACIÓN ACERCA DEL LABORATORIO DE

IDIOMAS Y EL E-LAB ............................................................................................................... 67

APÉNDICE D /APPENDIX D MATRIZ VALORATIVA PARA TRABAJOS

ESCRITOS ............................................................................................................................... 72

APÉNDICE E/APPENDIX E MATRIZ VALORATIVA PARA EVALUAR

PRESENTACION INDIVIDUAL/GRUPAL ORAL ................................................................... 74


Updated 05/01/2012

GUÍA DE ESTUDIO

Título del Curso: Contabilidad Gerencial II

Codificación: ACCO 396

Créditos:

Duración: Cinco Semanas

Prerrequisito: ACCO 395

Descripción: Este curso cubre la segunda parte de la clase de ACCO 395. El curso provee

a los estudiantes los métodos para reportar la información relacionada con la contabilidad

gerencial a los usuarios internos de la empresa. Los presupuestos, los diferentes sistemas

de costos estándar, los informes y análisis de rendimiento, los procedimientos de control

de gestión, los programas flexibles de presupuesto y los análisis de varianza son algunos

de los tópicos discutidos en este curso. El estudiante que toma esta clase adquirirá los

conocimientos básicos de los métodos más comúnmente utilizados en la toma de

decisiones las cuales han sido basadas en la investigación sobre la contabilidad de una

empresa y los sistemas de información.

Objetivos generales del contenido

Al finalizar el curso, el estudiante:

1. Desarrollará un entendimiento básico de los conceptos de contabilidad de gestión

como el costo-volumen-utilidad, presupuesto, costeo de productos y los comportamientos

de los costos.

2. Preparará los reportes, agendas y estados financieros utilizados en el proceso de la

toma de decisiones.

3. Desarrollará la capacidad de explicar y utilizar los sistemas de costos y sus

comportamientos en la toma de decisiones.

4. Preparará, utilizará y evaluará los datos presupuestarios.

5. Generará y utilizará información sobre los costos del producto para tomar decisiones

de fijación de precios y asignación de recursos.


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6. Explicará la asignación de costos y su importancia en la toma de decisiones.

7. Evaluará las decisiones de inversión de capital con flujo de caja descontado.

Objetivos generales del lenguaje:

a. Escuchar: Los estudiantes analizarán información relevante al curso a través de

conferencias formales.

b. Hablar: Los estudiantes expresarán oralmente sus ideas en inglés y en español de

manera efectiva utilizando organizadores gráficos.

c. Leer: Los estudiantes utilizarán el proceso de lectura efectivamente.

d. Escribir: Los estudiantes resumirán las ideas principales utilizando

adecuadamente la gramática y la ortografía después de leer una amplia variedad

de recursos impresos.

Requisitos del Laboratorio de Lenguaje o Laboratorio Electrónico: (Tell Me More,

Net Tutor, Wimba Voice, Biblioteca Virtual y Voice E-mail.)

Requisitos Mínimos del Laboratorio de Lenguaje: Los estudiantes deben demostrar

que ellos han cumplido con las 10 horas de uso en el laboratorio de lenguaje (inglés y

español) en este curso. Esto equivale al uso del laboratorio de idioma por dos horas

semanales para cada lenguaje por curso. El facilitador podría requerir más horas de

práctica basado en las necesidades para las destrezas auditivas, orales, de lectura y

escritura en cualquiera de los lenguajes mencionados. El total de horas de práctica

asignados al laboratorio de lenguaje o e-lab deben de estar integradas en la sección

de actividades del módulo.

Descripción del Proceso de Evaluación: Debe de integrar el uso del laboratorio de

lenguaje o laboratorio de lenguaje electrónico en las rúbricas de evaluación. Las rúbricas


Updated 05/01/2012

del lenguaje para escuchar, hablar, leer, y escribir se integran en el avalúo de los

estudiantes. Vea el Apéndice A para las rúbricas asignadas en este curso. Para evaluar

los trabajos escritos en los dos idiomas, el facilitador deberá usar el “Writing Process: Six

Writing Traits Rubrics” que aparece en el Apéndice B. El “Portfolio Performance

Assessment” es uno de los instrumentos para evaluación del progreso lingüístico y

académico de los estudiantes. Debido a la naturaleza del modelo bilingüe instruccional,

el facilitador tiene que documentar que el estudiante esté progresando hacia la meta de

dominar dos idiomas académicamente. El portafolio tiene que cumplir con los estándares

establecidos. El facilitador del curso le proveerá el estudiante el MANUAL DE

PORTAFOLIOS.

Escala:

CRITERIOS PORCENTAJE

Asistencia/Participación…………………………………………… 5% 40 pts.

Asignaciones y Problemas………………………………………... 10% 100 pts.

Dos exámenes parciales…………………………………………... 60% 200 pts.

Reporte oral y escrito sobre el proyecto final...………………….. 15% 100 pts.

Portafolio…………………………………………………………… 10% 60 pts.

Total 100% 500 pts.

Curva de evaluación

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

Otros:

Requisitos de APA (versión 6) para citar los Textos a Usarse en el Módulo


Updated 05/01/2012

Para los textos recomendados y recursos utilice el estilo APA, (6ª. Ed.). Incluya al menos

un libro electrónico de la Biblioteca Virtual http://bibliotecavirtualut.suagm.edu/

La fecha de publicación de un libro no deberá ser mayor de 5 años según lo exige la

Comisión de Educación Independiente de la Florida.

Libro(s)

Texto y Recursos

Hilton, R.W. (2011) Managerial Accounting (9th ed.) Boston: McGraw Hill,

ISBN-13 9780073526928, Precio $125

Referencias y Material Suplementario

Horngren, Sundem, Straton, Burgstahler, Schatzberg (2008) Introduction to Management

Accounting (14th ed.) Pearson-Prentice Hall ISBN 13:978—013-614150-1, Precio $168.

Libro(s) Electrónico(s)

Journal of Management Accounting Research, http://maaw.info/JMAR.

http://bibliotecavirtualut.suagm.edu/


Updated 05/01/2012

Descripción de las Normas del Curso

1. Este curso sigue el modelo “Discipline-Based Dual Language Immersion

Model®” del Sistema Universitario Ana G. Méndez, Inc. el cual 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 ofrezca 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. Las

primeras dos horas son estrictamente en español y las últimas dos en inglés.

Los cursos de idiomas deben ser desarrollados en el idioma correspondiente, en

inglés o en español, según aplique.

2. El curso es conducido en un formato acelerado y bilingüe, esto requiere que los

estudiantes sean sumamente organizados, enfocados y que se preparen antes de

cada taller de acuerdo a los criterios del módulo. El estudiante debe hacer todo el

esfuerzo para desarrollar las destrezas en los dos idiomas usando los recursos de

lenguaje disponibles dentro y fuera de la institución. El convertirse en un

profesional bilingüe es un proceso complejo y exigente. Cada taller requiere un

promedio de diez (10) horas de preparación y en ocasiones requiere más para

poder tener éxito lingüístico y académico.

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

taller deberá presentar una excusa razonable al facilitador. El profesor evaluará si


Updated 05/01/2012

la ausencia es justificada y decidirá cómo el estudiante repondrá el trabajo

incompleto de ser necesario. El facilitador puede elegir una de estas dos

alternativas: (a) permitirle al estudiante reponer el trabajo o (b) asignarle alguna

tarea adicional además del trabajo que el estudiante tenga que reponer.

Toda tarea a debe ser completada antes del taller y 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 se ausenta en dos talleres, el facilitador reducirá la nota existente a un

grado.

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

existente a dos grados.

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

es extremadamente importante pues éstas 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 alguna

otra actividad que requiera repuesta.

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

cada miembro de grupo deberá participar y cooperar para lograr un trabajo de

excelencia. Los estudiantes también recibirán una calificación individual.

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

plagiado. Se requiere que cada una de las asignaciones sometidas al facilitador


Updated 05/01/2012

cumplan con las reglas para citar apropiadamente o que esté parafraseado y dando

el crédito correspondiente al autor. Todo estudiante debe ser el autor de su propio

proyecto. Todo trabajo que sea plagiado, copiado o presente trazos del escrito de

otro estudiante o autor 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 alumno de 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 escolar 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 para toda

referencia utilizada deberá indicarse la fuente, bien sea mediante citas o

bibliografías utilizando el estilo APA, versión 6. No se tolerará el plagio y, en

caso de que se detecte esta falta, 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 para evitar incurrir en el plagio de

documentos ya que esto va en contra de la ética profesional.

8. Para el facilitador poder hacer algún cambio a las actividades del módulo o guía

de estudio, deberá ser aprobado por el Director de Facultad y Currículo antes de

la primera clase. Es requisito que el facilitador discuta y entregue una copia de

los cambios a los estudiantes al principio del primer taller.

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

su correo electrónico de SUAGM, teléfonos, día y horario disponibles.


Updated 05/01/2012

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 parientes 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, al curso y a un adulto profesional.

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

módulo, notifique al facilitador pero no se limite a ellas. Existen otros motores de

búsqueda y sitios Web donde podrá utilizar para la búsqueda de la información deseada.

Algunos de éstos son:

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)

http://www.findarticles.com/

http://www.bibliotecavirtualut.suagm.edu/

http://www.eric.ed.gov/

http://flelibrary.org/


http://www.chegg.com/

http://www.bookswim.com/

http://www.allbookstores.com/

http://www.alibris.com/


Updated 05/01/2012

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

El facilitador puede realizar cambios en las direcciones electrónicas y/o añadir otras de

índole profesional y que contengan las investigaciones más recientes del tópico del

módulo de ser necesario.

CUMPLIMIENTO DE LA LEY DE INVESTIGACIÓN:

Si el facilitador o el estudiante requiriera, o deseara llevar a cabo una investigación;

o la administración de cuestionarios o entrevistas; éstos deberán 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 o facilitador puede encontrar

las instrucciones para la certificación de investigación en línea. Estas certificaciones

incluyen: Institutional Review Board (IRB), Health Information Portability and

Accountability Act (HIPAA), y Responsibility Conduct for Research Act (RCR).

De tener alguna duda, favor de comunicarse con los coordinadores institucionales o con

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

http://www.suagm.edu/ac_aa_re_ofi_formularios.asp


Updated 05/01/2012

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 filosofía educativa del Constructivismo. El Constructivismo

es una filosofía de aprendizaje fundamentada en la premisa, de que, reflexionando a

través de nuestras experiencias, podemos construir nuestro propio entendimiento sobre el

mundo en el que vivimos.

Cada uno de nosotros generamos nuestras propias “reglas “y “modelos mentales” que

utilizamos para darle sentido a nuestras experiencias. Aprender, por lo tanto, es

simplemente el proceso de ajustar nuestros modelos mentales para poder entender nuevas

experiencias.

Como facilitadores, nuestro enfoque es el de mantener una conexión entre los hechos con

las experiencias 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, predecir información y

aplicarla a la vida diaria.

PRINCIPIOS DEL CONSTRUCTIVISMO:

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.


Updated 05/01/2012

2. Para construir “un significado” se requiere comprender todas las partes: globales y

específicas (“from whole to parts”). Ambas partes deben entenderse en el contexto

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

en contexto y 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,

y no sólo el de memorizar las respuestas “correctas” y repetir el significado de otra

persona. Como la educación es intrínsecamente interdisciplinaria, la única forma

válida para asegurar el aprendizaje es hacer de la evaluación 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.


Updated 05/01/2012

STUDY GUIDE

Course Title: Managerial Accounting II

Code: ACCO396

Credits:

Time Length: Five Weeks

Pre-requisite: ACCO395

Description: This course covers the second part of ACCO 395. It provides students with

methods to report managerial information to internal users of the firm. Budgeting,

standard cost systems, reporting and analyzing performance, management control

systems, flexible budget systems, variance analysis are among the contents covered. The

student taking this course will acquire a basic understanding of the most commonly used

methods for using information from the firm’s accounting and information systems to

assist in making important managerial decisions.

General Content Objectives:

Upon completing this course, the student should be able to:

1. Develop a basic understanding of managerial accounting concepts such as cost‐

volume‐profit, budgeting, product costing, and cost behaviors.

2. Prepare reports, schedules, and financial statements used in the decision‐making

process.

3. Develop the ability to explain and use cost behaviors and cost systems in a

decision‐making context.

4. Prepare, use, and evaluate budgetary data.

5. Generate and use cost information when making pricing and resource allocation

decisions.

6. Explain cost allocation and its importance in decision‐making.

7. Evaluate capital expenditure decisions using discounted cash flow


Updated 05/01/2012

General Language Objectives:

1. Listening: Students will analyze information related to the course by means of

formal conferences.

2. Speaking: Express their ideas in spoken English effectively using graphic

organizers.

3. Reading: Use the reading process effectively.

4. Writing: Summarize main ideas using correct grammar and spelling in English

after reading a selection.

E-Lab (Language Lab) Requirements (Tell Me More, Net Tutor, Wimba Voice, Virtual

Library, & Voice E-mail.)

Language Lab Minimum Requirement: Students must demonstrate that they have

complied with 10 hours of language lab or e-lab usage for each language (English and

Spanish) per course. This equates to the use of the language lab or e-lab for two hours

weekly for each language per course. The facilitator may require a higher number of

hours for language lab practice based on the language needs for listening, speaking,

reading, and writing skills in either or both languages. The total amount of language lab

or e-lab hours is integrated in the activities for each workshop in the module.

Description of the Evaluation Process: Integrate the use of the language lab and e-lab to

all evaluation rubrics used in the instructional module. The language rubrics for listening,

speaking, reading, and writing provided in Appendix A are integrated to assess student

performance in all courses. The Writing Process: Six Writing Traits Rubrics provided in

Appendix B must be used to evaluate all writing activities in both languages in all


Updated 05/01/2012

courses. Portfolio Performance Assessment must be one of the evaluation instruments

used in the module and throughout the content of all workshops and appendices. This

instrument must follow established guidelines. Due to the nature of our dual language

instructional model, documentation must be provided on the growth of students towards

mastery of linguistic and academic skills in both languages (English and Spanish.) The

course facilitator will provide the student the PORTFOLIO MANUAL.

CRITERIA PERCENTAGE

Attendance and class participation………………………………… 5% 40 pts.

Assignments and Problems ………………………………………... 10% 100 pts.

Two partial exams ………………………………………………... 60% 200 pts.

Written/Oral Final Project Report ………….....………………….. 15% 100 pts.

Portfolio ….………………………………………………………… 10% 60 pts.

Total 100% 500 pts.

Scale:

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

Other:

Requirements for the Use of APA (Version 6) for Citations of Textbooks

For Recommended Texts and Resources, Use APA style version 6. Include at least ONE

e-book from the Virtual Library at http://bibliotecavirtualut.suagm.edu/

Textbooks must have a publication date of 5 years as required by the Florida

Commission of Independent Learning.

Book(s)

Hilton, R.W. (2011) Managerial Accounting (9th ed.) Boston: McGraw Hill,



Updated 05/01/2012

ISBN-13: 9780073526928. Estimated price $125.00

References and Supplemental Material

Horngren, Sundem, Straton, Burgstahler, Schatzberg (2008) Introduction to Management

Accounting (14th ed.) Pearson-Prentice Hall ISBN 13:978—013-614150-1, Price $168.

E-Book (s)

Journal of Management Accounting Research, http://maaw.info/JMAR.


Updated 05/01/2012

Description of Course Policies

1. This course follows the Sistema Universitario Ana G. Méndez, Inc. Discipline-

Based Dual Language Immersion Model® designed to promote each student’s

development as a Dual Language Professional. Workshops will be facilitated in

either English or Spanish, strictly using the 50/50 model. This means that each

workshop will be conducted entirely in the language specified for the workshop. The

language used in each workshop needs to be alternated to insure that 50% of the

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

course module will indicate that both languages must be used during the fifth

workshop, dividing the workshop activities between the two languages. The first two

hours will be in Spanish and the last two hours in English. 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 and dual language format. This requires

that students prepare in advance for each workshop according to the course module.

Students must be structured, organized, committed, and focused to ensure linguistic

and academic success. In order to achieve proficiency expectations in English and in

Spanish, the student must strive to take advantage of all language resources in the

university and in their community since becoming a dual language professional is a

complex and challenging task. Each workshop requires an average of ten hours of

preparation, but could require more.

3. Attendance to all class sessions is mandatory. A student who is absent to a workshop

must present a reasonable excuse to the facilitator who in turn will evaluate the reason


Updated 05/01/2012

for the absence. If it is justified, the facilitator will 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/or 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

level based on the student’s existing grade.

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

grade levels based on the student’s 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 learning activities, the group will be assessed for their final work as a

group. However, each member will have to collaborate to assure the success of the

group. Students will also receive an individual grade for their work.


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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. In order for the Facilitator to make changes to activities and the study guide, the

Faculty and Curriculum Director must approve such changes before the first day of

class. The Facilitator must discuss the approved changes with students in the first

class workshop. A written copy of the changes must also be provided to students at

the beginning of the first workshop.

9. The facilitator will establish a means of contacting students by providing the SUAGM

e-mail address, phone number, hours to be contacted, and days available.


Updated 05/01/2012

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 at 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, notify the

facilitator immediately but 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.pregunta.com

www.findarticles.com

www.bibliotecavirtualut.suagm.edu

www.eric.ed.gov/

www.flelibrary.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)

http://www.findarticles.com/

http://www.bibliotecavirtualut.suagm.edu/

http://www.eric.ed.gov/

http://flelibrary.org/


http://www.chegg.com/

http://www.bookswim.com/

http://www.allbookstores.com/

http://www.alibris.com/


Updated 05/01/2012

The facilitator may make changes or add additional challenging, research-based, and

professional educational Web Resources, if deemed necessary to reflect current trends in

the course topics.

RESEARCH LAW COMPLIANCE REQUIREMENT:

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

to administer a questionnaire or an interview individuals, he/she must comply with

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 Web site the student/facilitator will find instructions for

several online certifications related to IRB processes. These certifications include:

IRB Institutional Review Board, Health Information Portability and Accountability

Act (HIPAA), and the Responsibility Conduct for Research Act (RCR).

If you have any questions, 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

http://www.suagm.edu/ac_aa_re_ofi_formularios.asp


Updated 05/01/2012

Teaching Philosophy and Methodology

The activities for the course reflect the educational philosophy of Constructivism.

Constructivism is an educational philosophy 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.

One of the main goals facilitators have is assisting students in making connections

between their prior knowledge of facts, and fostering new understanding that is relevant

to real live experiences. We will also attempt to tailor our teaching strategies to student

responses and encourage students to analyze, interpret, and predict information.

CONSTRUCTIVISM GUIDING PRINCIPLES:

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”. The “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


Updated 05/01/2012

to make assessment part of the learning process, thus ensuring that 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.


Updated 05/01/2012

TALLER UNO

Objetivos específicos de contenido:

1. Preparar un diagrama y explicar el flujo de costos a través de las cuentas de

fabricación utilizadas en el costeo de productos.

2. Distinguir entre los “costos por órdenes de trabajo” y los “costos por proceso”.

3. Calcular una tasa de gastos generales de fabricación predeterminado y explicar su

uso en los sistemas de “costos por órdenes de trabajo” en las áreas de labor

especializadas en “costos por trabajo” y las áreas de faena especializadas en la

producción por lotes.

4. Prepare los asientos de diario para registrar los costos de materiales directos,

mano de obra directa y gastos generales de fabricación en un sistema de “costos

por órdenes de trabajo”.

5. Preparar los estados financieros de costos de productos manufacturados y costos

de productos vendidos, y el estado de declaración de ingresos para una empresa.

6. Describir el proceso de asignación de dos etapas que se utiliza para asignar costos

indirectos de producción en los trabajos de producción.

7. Describir el proceso de proyecto de costos utilizados en las empresas de la

industria de servicios y organizaciones sin fines de lucro.

Objetivos específicos del lenguaje:

1. Escuchar: El estudiante escuchará atentamente los comentarios de su facilitador

sobre los temas discutidos, según sean asignados para este taller, y reflexionarán

sobre la información provista.

2. Hablar: El estudiante expresará sus ideas oralmente en español en la discusión de

los problemas y temas asignados para este taller de manera efectiva usando

organizadores gráficos.

3. Leer: El estudiante utilizará el proceso de lectura efectivamente sobre los temas

asignados, en la preparación para este taller y durante el desarrollo del mismo.

4. Escribir: El estudiante resumirá sus ideas principales usando adecuadamente la

gramática y la ortografía después de leer una amplia variedad de recursos


Updated 05/01/2012

impresos según sean asignados para este taller, los cuales expresarán en las tareas

requeridas y en sus trabajos escritos en el salón de clases.

Enlaces electrónicos:

Introducción a las operaciones de fabricación

http://www.peoi.org/Courses/Coursessp/acc/fram10.html

Costos por órdenes de trabajo

http://www.ccpp.org.pe/.../COSTOS/COSTOS%202%20.../costeo%20estandar/.../capit_4.doc

Costos por procesos

http://www.ccpp.org.pe/.../COSTOS/COSTOS%202%20-%20PROCESOS%20.../capit_2.doc

Costos de Producción

http://www.fao.org/DOCREP/003/V8490S/v8490s06.html

Introducción a las operaciones de fabricación


http://www.example.com

Asignaciones antes del taller:

1. Revisar el módulo dándole especial atención a las rúbricas de la clase ya que estas

demuestran cómo los estudiantes van a recibir su calificación con respecto a su

participación, lenguaje y conocimiento adquirido en la clase.

2. Leer, en el libro de texto de la clase, el capítulo relacionado a los Costos del

Producto y Acumulación de Costos (Capítulo 3, edición 15).

3. Contestar y entregar las siguientes preguntas con un mínimo de media página para

cada pregunta o término discutido.

a. Defina el concepto de “Costos por Órdenes de Trabajo”. Presente tres

ejemplos de empresas que utilizan este concepto de costos.

b. ¿Cuál sistema de acumulación de costos es más eficiente para una empresa de

servicio? ¿Por qué ha seleccionado este sistema?


http://www.google.com/url?q=http://www.ccpp.org.pe/descargas/COSTOS/COSTOS%25202%2520-%2520PROCESOS%2520-%2520ESTANDAR/costeo%2520estandar/4/capit_4.doc&sa=U&ei=t3GpT_60MZKW8gTvkZ3IAw&ved=0CBAQFjAA&usg=AFQjCNFVodeIXNEIYC6_NJU5f2YavGWgjg


http://www.fao.org/DOCREP/003/V8490S/v8490s06.html


http://www.example.com/


Updated 05/01/2012

c. Usted ha sido asignado como la persona responsable de reducir los costos del

producto de su empresa. ¿Cuáles costos serían los más fáciles de reducir: los

costos directos o los costos indirectos? ¿Por qué?

d. El nuevo gerente de producción desea incluir los costos actuales de los gastos

generales de fabricación directamente a los productos fabricados. ¿Usted está de

acuerdo con esta sugerencia? ¿Por qué sí, o por qué no está de acuerdo?

4. Buscar un artículo relacionado con costos de producción o inventario. Resumir el

artículo en una página y entregar al facilitador. Venir preparados al taller para

presentar la información a sus compañeros de clase.

5. En una página para entregar, crea un resumen con las instrucciones paso a paso de

cómo calcular el estimado de la tasa de los costos generales de fabricación bajo la

modalidad de costos por órdenes de trabajo. Venir preparados para discutir en su

taller.

6. Cada estudiante preparará un ensayo de al menos dos páginas sobre la

importancia de reducir costos directos e indirectos para una compañía. Incluya

ejemplos. Use de referencia el Anejo D de su módulo.

Vocabulario clave de la lección:

1. Costos por órdenes de trabajo

2. Costos por procesos

3. Costos generales de fabricación

4. Material directo/material indirecto

5. Labor directa/labor indirecta

6. Costos de Productos Manufacturados

7. Costos de Productos Vendidos

8. Declaración de ingresos para una empresa.

Lista de materiales suplementarios para el taller:

1.


Updated 05/01/2012

Componentes de SIOP (Sheltered-Instruction Observation Protocol): Coloque una

marca de cotejo (√) en la (__) en todas las estrategias por componente que se usarán en el

taller.

B. Andamiaje

_ x__ Modelaje

_ x _ Práctica Dirigida

_ x _ Práctica Independiente

_ x _ Instrucción

Comprensible

C. Opciones para Agrupamiento

_ x__ Grupo Completo

_ x__ Grupos Pequeños

___ Pares

_ x__ Trabajo Independiente

D. Integración del Proceso

_ x__ Escuchar

_ x__ Hablar

_ x__ Leer

_ x__ Escribir

E. Aplicación

_ x__ Actividades Dinámicas de Aplicación

_ x__ Significativas y Relevantes

_ x__ Rigurosas

_ x__ Alineadas a los Objetivos

_ x _ Promueven Participación

A. Preparación

_ x__ Adaptación de Contenido

_ x__ Enlaces al Conocimiento Previo

_ x__ Enlaces al Aprendizaje Previo

_x__ Estrategias Incorporadas

Estrategias de CALLA (Cognitive Academic Language Learning Approach)

_ x _ Cognoscitivo

_ x _ Meta-cognoscitivo

_ x__ Socio/Afectivo


Updated 05/01/2012

Actividades integradas de contenido y lenguaje para lograr los objetivos del taller:

1. Presentación general del curso, el módulo, los alumnos y el facilitador.

2. El facilitador realizará una actividad para romper el hielo con los estudiantes.

3. El facilitador recogerá los trabajos de este taller y los discutirá con los estudiantes.

4. El facilitador distribuirá la lista detallada de los ejercicios que han de preparar

los estudiantes para los talleres del dos al cinco.

5. Los estudiantes compartirán y discutirán verbalmente sus notas con respecto a los

artículos seleccionados para este taller.

6. El facilitador mostrará, discutirá y asignará varios ejercicios.

7. Los estudiantes se reunirán en parejas para resolver los ejercicios asignados.

8. El estudiante escribirá un diario de reflexión para reaccionar críticamente sobre

los conceptos, sentimientos y actitudes relacionadas entre sí sobre los temas

cubiertos en este taller.

9. Los estudiantes completarán una autoevaluación de su actuación en este

taller y discutirán sus ensayos.

10. El facilitador explicará las tareas que debe realizar antes del Taller Dos.

11. El facilitador discutirá los detalles del proyecto final.

Evaluación: (DIFERENCIADO POR LOS NIVELES DE DOMINIO DE UN SEGUNDO

IDIOMA)

1. Individual: Participación efectiva en clase.

2. Grupal: Desempeño como grupo en el análisis sobre las propuestas de los

proyectos.

3. Escrito: Presentación escrita de la propuesta del trabajo de la clase.

4. Oral/Auditivo: Narrativa corta (one minute paper) sobre los aspectos básicos

del proyecto de investigación.

Cierre del taller:

1. Individual: Cada estudiante preparará y entregará al facilitador una hoja con los

conceptos discutidos en el taller y cualquier duda que él o ella tenga con el

material presentado en el taller.

2. Grupal: Se dividirá la clase en grupos para trabajar los problemas asignados por el

facilitador en referencia al material discutido en el taller.


Updated 05/01/2012


Updated 05/01/2012

WORKSHOPS TWO

Specific Content Objectives:

1. List and explain the similarities and differences between job-order and process

costing

2. Prepare journal entries to record the flow of costs in a process costing system with

sequential production departments.

3. Prepare a table of equivalent units under the weighted average method of process

costing.

4. Compute the cost per equivalent unit under the weighted average method of

process costing.

5. Analyze the total production cost for a department under the weighted average

method of process costing.

6. Prepare a departmental production cost report under weighted average process

costing.

7. Describe how an operation costing system accumulates and assigns the costs of

direct material and conversion activity in a batch manufacturing process.

Specific Language Objectives:

1. Listening: Be attentive to what classmates and the facilitator say about the

subjects discussed in this workshop.

2. Speaking: Express their ideas in spoken English effectively during the

discussions over the assigned subjects and problems for this workshop using

graphic organizers.

3. Reading: Summarize a reading a selection assigned for the preparation of this

workshop and during the class.

4. Writing: Write a reflective diary using appropriate vocabulary, grammar, and

style about the concepts learned in this workshop.

Electronic Links (URLs):

Process Costing Systems

http:// www.accounting4management.com/process_costing_system.htm /



Updated 05/01/2012

Equivalent units of Production

http:// www.accounting4management.com/Equivalent_units_of_production.htm

Production report for process costing systems.

http:// fisher.osu.edu/~kinard_1/russian_dl/course/ma/.../chapter3.htm

Cost Accumulation for Job/Shop and Batch Production Operations

http:// www.be.wvu.edu/divacctg/degeorge/ACCT431/.../Chapter3Lecture.doc

Differences and Similarities Between Job Order and Process Costing

http:// www.accounting4management.com/similarities_and_differences_between

Assignments before the Workshop: Two

1. Read the chapter related to Process Costing (Chapter 4, 15th edition)

2. Work the problems assigned by the facilitator in workshop one.

3. Answer the following questions and submit your answers to your facilitator.

Write at least a minimum of half page for each question.

a. What are the similarities and differences between a job order and process

cost system?

b. What is meant by equivalent units of production and how they are

computed?

c. How the different types of inventories (FIFO, LIFO, Average) affect the

cost associated with the process cost system?

d. What are the steps to produce a production cost report? State the

procedures that are required in the sequence in which they are performed.

4. Watch the following YouTube video. Prepare a one-page summary to be given to

the facilitator on the information presented in the video. Be ready to discuss the

information in class.

http://www.youtube.com/watch?v=IMhBXeb0IsY

Key Core Vocabulary:

1. Process Costing

2. Weighted Average method of process costing



http://www.google.com/url?q=http://www.be.wvu.edu/divacctg/degeorge/ACCT431/Lecture%2520Notes/Chapter3Lecture.doc&sa=U&ei=vNarT6ilLaPG6AGDo4naBA&ved=0CBcQFjAC&usg=AFQjCNF5gaWJATVaBmtew08Y6MirmA5U5Q



http://www.youtube.com/watch?v=IMhBXeb0IsY


Updated 05/01/2012

3. Table of Equivalent Units

4. Cost per equivalent unit

5. Production Cost Report

List of Supplementary Materials for the Workshop:

1. Cost Accounting: A Managerial Emphasis, 14th Edition. ISBN- 978-0132109178

2. Accounting Principles, 10th Edition. ISBN-13: 978-0-470-53479-3

SIOP Components - Place a checkmark (√) on the (___) for ALL strategies that will be

used in the workshop.

Integrated Activities of Content and Language to achieve Content and Language

Objectives:

B. Scaffolding

___ Modeling

___ Guided Practice

___ Independent Practice

___ Comprehensible Input

C. Grouping Options

___ Whole Class

___ Small Groups

___ Partners

___ Independent Work

D. Integration of Processes

___ Listening

___ Speaking

___ Reading

___ Writing

E. Application

___ Hands-on

___ Meaningful/Relevant

___ Rigorous

___ Link to Objectives

___ Promote Engagement

A. Preparation

___ Adaptation of Content

___ Links to Background Knowledge

___ Links to Past Learning

___ Strategies Incorporated

CALLA Strategies (Cognitive Academic Language Learning Approach)

___ Cognitive

___ Meta-cognitive

___ Social/Affective


Updated 05/01/2012

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

2. The facilitator will collect the assignments for this workshop and discuss several

of the exercises collected from students.

3. The students will make two groups. Following the debate structure, each group

will be assigned with a case or problem from the book chapters to be discussed.

Each group will present their answers on the board and explain the methodology

followed to solve the problem. The facilitator will be the moderator of the

discussion.

4. Students will meet in groups to discuss the answers to the assigned questions.

Groups will present a summary of the information for each question and how it

relates to any subject(s) discussed in the workshop.

5. The facilitator will discuss and assign additional exercises due on the following

workshop.

6. The facilitator will create a scenario where the XYZ Corp. production,

manufacturing, overhead, and indirect costs are too high. Students will meet in

groups of three to brainstorm possible solutions to decrease the costs.

7. Students will write their reflective diary to react critically about the concepts,

feelings, and related attitudes about the subject matters covered in this workshop.

8. The facilitator will conduct a review of the material covered up to this point in the

course, and clarify any doubts the students might have. A take-home test will be

distributed. It should be returned at the beginning of Workshop Three.

9. The facilitator will explain the assignments to be completed before Workshop

Three.

Assessment: (DIFFERENTIATED BY SECOND LANGUAGE PROFICIENCY

LEVELS)

1. Individual: Students will present their solution to the problems.

2. Group: Students will discuss their solution to the problems using cooperative

groups.

3. Written: Students will write a report on a company scenario.

4. Oral: Students will discuss class material and YouTube presentation.


Updated 05/01/2012

Lesson Wrap-Up:

1. Individual: Individually students will do a quick write for one minute on the

content of the workshop, and then, share it with the peer at their right and their

left.

2. Group: The class will be divided in small groups to discuss the methods

companies can use to reduce process costs.


Updated 05/01/2012

TALLER TRES


1. Explicar cómo una actividad basada en el sistema de costo opera, incluyendo el

uso de un procedimiento de dos etapas para la asignación de costos, la

identificación de centros de costos de la actividad, y la selección de factores de

estos costos.

2. Explicar el concepto de niveles de costos, incluyendo el nivel por unidad, el nivel

de lote, el nivel de sostenimiento del producto, y el costo de nivel por las

instalaciones.

3. Calcular los costos del producto en una actividad basada en un sistema de costos y

explicar tres criterios para la selección de factores de costo.

4. Discutir varias cuestiones clave en la actividad basada en costos, incluyendo la

recopilación de datos y el storyboard.

5. Explicar los conceptos de la gestión por actividades ABC y bidimensional.

6. Explicar y ejecutar un análisis de la rentabilidad del cliente.

7. Comprender y analizar el concepto de costeo basado en las actividades que se

utiliza en las organizaciones del sector de servicios.

8. Identificar y explicar ocho puntos importantes acerca del inventario justo a tiempo

y de los sistemas de manejo de producción.

9. Explicar el concepto de los presupuestos por actividades y los beneficios que trae

en el proceso de formular un presupuesto.

Objetivos específicos del lenguaje:


sobre los temas discutidos, según asignados para este taller, y reflexionará sobre

la información provista.

2. Hablar: El estudiante expresará sus ideas oralmente en español en la discusión de

los problemas y temas asignados para este taller de manera efectiva usando

organizadores gráficos.


asignados para este taller, en la preparación y durante el desarrollo del mismo.



impresos según asignados para este taller, los cuales expresarán en las tareas a ser

entregadas y en sus trabajos escritos en el salón de clase.


Updated 05/01/2012


Activity-Based Casting

www.accountingcrosswords.com/activity-based-costing.php

Análisis de Rentabilidad de una Empresa

http:// www.ciberconta.unizar.es/LECCION/anarenta/analisisR.pdf

Inventarios justo a tiempo

http:// www.itescam.edu.mx/principal/sylabus/fpdb/recursos/r13597.DOC

Presupuestos por actividades

http:// www.ingenieria.unam.mx/~materiacfc/Cpresupuesto5.html

Costos por actividades

http:// www.eumed.net/ce/2009a/gayh.htm

Asignaciones antes del Taller Tres:

1. Leer el capítulo del libro relacionado con las Costos Basados en Actividades

(Capítulo 5, Capítulo 9, 15 ed.)

2. Trabajar con las preguntas o casos asignados por el facilitador en el taller tres.

3. Preparar el examen parcial, asignado en el taller dos, y entregarlo al inicio del

taller tres.

4. Los estudiantes continuarán trabajando con su trabajo final escrito, la

presentación oral correspondiente al taller cinco y con el portafolio.

5. Los estudiantes harán un reporte escrito con un mínimo de una página para

entregarla al facilitador explicando el concepto de Costo por Actividades (ABC).

6. Buscar información acerca de una empresa que utilice el sistema de costos por

actividad. Recolectar información acerca de la empresa para compartir con los

compañeros de clase en el próximo taller.

Vocabulario clave de la lección:

1. Actividad basada en sistema de costos

2. Procedimiento de dos etapas para asignación de costos

3. Niveles de costos

4. Nivel de costo por unidad

5. Nivel de lote

6. Nivel de sostenimiento del producto

7. Costo del nivel de las instalaciones

http://www.accountingcrosswords.com/activity-based-costing.php






Updated 05/01/2012

8. Inventario justo a tiempo

9. Análisis de la rentabilidad del cliente

10. Sistemas de manejo de producción

Lista de materiales suplementarios para el taller:




Updated 05/01/2012

Componentes de SIOP (Sheltered-Instruction Observation Protocol): Coloque una

marca de cotejo (√) en la (__) en todas las estrategias por componente que se usarán en el

taller.

B. Andamiaje

___ Modelaje

___ Práctica Dirigida

___ Práctica Independiente

___ Instrucción Comprensible

C. Opciones para Agrupamiento

___ Grupo Completo

___ Grupos Pequeños

___ Pares

___ Trabajo Independiente

D. Integración del Proceso

___ Escuchar

___ Hablar

___ Leer

___ Escribir

E. Aplicación

___ Actividades Dinámicas de Aplicación

___ Significativas y Relevantes

___ Rigurosas

___ Alineadas a los Objetivos

___ Promueven Participación

A. Preparación

___ Adaptación de Contenido

___ Enlaces al Conocimiento Previo

___ Enlaces al Aprendizaje Previo

___ Estrategias Incorporadas

Estrategias de CALLA (Cognitive Academic Language Learning Approach)

___ Cognoscitivo

___ Meta-cognoscitivo

___ Socio/Afectivo


Updated 05/01/2012


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

2. El facilitador discutirá con los estudiantes los temas asignados.

3. El facilitador recogerá la asignación para este taller y se discutirán algunos de los

ejercicios entregados.

4. El facilitador discutirá las dudas del examen con los estudiantes.

5. El facilitador dividirá la clase en grupos pequeños. Cada grupo seleccionará un

caso o problema incluido en los temas asignados para el taller para representarlo

en una discusión utilizando la técnica de la mesa redonda.

6. El facilitador asignará ejercicios adicionales según crea conveniente para ampliar

y/o aclarar el conocimiento de los temas presentados, individual o en forma

grupal.

7. Los estudiantes prepararán una evaluación propia sobre su desempeño en el taller.

8. El facilitador asignará los problemas adicionales para entregarse en el próximo

taller.

9. El facilitador explicará las tareas para ser completadas antes del Taller Cuatro.

Evaluación:

1. Individual: El estudiante discutirá la información sobre las empresas utilizando

sistemas de ABC.

2. Grupal: Discusión de los problemas asignados en clase por el facilitador.

3. Escrito: Reporte escrito acerca de los sistemas ABC.

4. Oral/Auditivo: Discusión en clase de los temas presentados en el taller.

Cierre del taller:

1. Individual: Cada estudiante preparará y entregará al facilitador una hoja con los

conceptos discutidos en al taller y cualquier duda que él o ella tenga con el

material presentado en el taller.

2. Grupal: Se dividirá la clase en grupos para trabajar los problemas asignados por el

facilitador en referencia al material discutido en el taller.


Updated 05/01/2012

WORKSHOPS FOUR

Specific Content Objectives:

1. Compute and interpret the direct material price and quantity variance and the

direct labor rate and efficiency variances.

2. Explain several methods to determine the significance of cost variances and

describe some behavioral effects of standard costing.

3. Explain how standard costs are used in product costing and summarize some

advantage and disadvantages of standard costing.

4. Describe the balance scorecard concept and explain the reasoning behind it.

5. Prepare journal entries to record and close out cost variances.

6. Explain and use the economic, profit maximizing pricing model.

7. Set prices using cost plus pricing formulas.

8. Discuss the issues involved in the strategic pricing of new products and list and

discuss the key principles of targeting costing.

9. Explain the process of value engineering and its role in target costing.

10. Determine prices using the time and material pricing approach and set prices in

special order or competitive bidding situations by analyzing the relevant costs.

Specific Language Objectives:

1. Listening: Evaluate what classmates and the facilitator say about the subjects

discussed in this workshop.

2. Speaking: Discuss the assigned subjects and problems for this workshop using

graphic organizers.

3. Reading: Analyze a reading selection as assigned for the preparation of this

workshop and during the class.

4. Writing: Write a reflective diary using appropriate vocabulary, grammar, and

style about the concepts learned in this workshop.

Electronic Links (URLs):

Direct Material – Direct Labor Variances

http://classes.bus.oregonstate.edu/fall-

06/ba422/Management%20Accounting%20Chapter%206.htm

http://classes.bus.oregonstate.edu/fall-06/ba422/Management%20Accounting%20Chapter%206.htm

http://classes.bus.oregonstate.edu/fall-06/ba422/Management%20Accounting%20Chapter%206.htm


Updated 05/01/2012

Value Engineering

http://www.value-eng.org/value_engineering.php

Balance Scorecard

http://www.balancedscorecard.org/BSCResources/AbouttheBalancedScorecard/tabid/55/

Default.aspx

Pricing Strategy

http://www.netmba.com/marketing/pricing/

Targeting Costing

http://www.accounting4management.com/target_costing_pricing_products_and_services.

htm

Assignments before the Workshop: Four

1. Read the class book’s chapters related to variances and pricing (chapters 10, 15,

15th edition)

2. Answer the following questions, half page for each question, and turn in your

work to the facilitator at the beginning of the workshop

a. What is the difference between a favorable cost variance and an

unfavorable cost variance? How often should variances be reported to

management?

b. Explain the concept of economic, profit maximizing pricing. Describe

three limitations of this model.

c. Explain the role of value engineering in target costing.

d. Explain how you can determine the acceptance or rejection of a special

order request and the price for a special order?

3. On a two-page paper explain the concept of the balance score card, making sure

to identify and define the four balanced scored categories. Suggest two

performance measures in each of the four balanced scored categories for a service

industry firm of your choice. Bring the paper to class for discussion with your

classmates and then turn it in to your facilitator. Use Appendix D.

4. Research for a company that has applied one of the pricing models studied on this

workshop. Come prepared to discuss your findings with your classmates.

http://www.balancedscorecard.org/BSCResources/AbouttheBalancedScorecard/tabid/55/Default.aspx

http://www.balancedscorecard.org/BSCResources/AbouttheBalancedScorecard/tabid/55/Default.aspx

http://www.netmba.com/marketing/pricing/

http://www.accounting4management.com/target_costing_pricing_products_and_services.htm

http://www.accounting4management.com/target_costing_pricing_products_and_services.htm


Updated 05/01/2012

5. Prepare a PowerPoint presentation (minimum 3 slides) based on your research.

Key Core Vocabulary:

1. Direct Material Price Variance

2. Direct Material Quantity Variance

3. Direct Labor Price Variance

4. Direct Labor Quantity Variance

5. Cost Variance

6. Standard Costing

7. Balance Scorecard

8. Profit Maximizing Pricing Model

9. Cost Plus Pricing

10. Targeting Costing

11. Value Engineering

12. Time and Material Pricing





Updated 05/01/2012



Integrated Activities of Content and Language to achieve Content and Language

Objectives:

1. The facilitator will begin the class with a brief review of the previous workshop.

2. The class will discuss several of the exercises assigned for this workshop.

Students will participate actively in the discussion of the allocation for this

workshop.

B. Scaffolding

_ x__ Modeling

_ x__ Guided Practice

_ x__ Independent Practice

_ x__ Comprehensible Input

C. Grouping Options

_ x_ Whole Class

_ x_ Small Groups

_ x_ Partners

_ x_ Independent Work


_ x_ Listening

_ x_ Speaking

_ x_ Reading

_ x_ Writing

E. Application

_ x__ Hands-on

_ x__ Meaningful/Relevant

__ x_ Rigorous

_ x__ Link to Objectives

_ x__ Promote Engagement

A. Preparation

_x__ Adaptation of Content

_ x__ Links to Background Knowledge

_ x__ Links to Past Learning

_ x__ Strategies Incorporated

CALLA Strategies (Cognitive Academic Language Learning Approach)

_ x__ Cognitive

_ x__ Meta-cognitive

_ x__ Social/Affective


Updated 05/01/2012

3. The facilitator will discuss how to calculate the different types of variations and

pricing models.

4. Facilitator will divide the class in groups and assign problems related to the

material presented in class. Each group will make a presentation on the method

used to solve the problem.

5. The students will present their pricing model company examples.

6. Students will react to their peers’ presentations, expressing their agreement or

disagreement on the issues presented.

7. The facilitator will collect the assignments for this workshop.

8. The facilitator will assign additional exercises as desired to expand and / or

enhance students’ understanding of the issues presented, individually or in groups.

9. Students will present their PPT presentations and complete the assessment of their

performance in the workshop.

10. The facilitator will explain the assignments prior to Workshop Five.

11. The facilitator will give the students the second take-home test due at the

beginning of Workshop Five.

Assessment: (DIFFERENTIATED BY SECOND LANGUAGE PROFICIENCY

LEVELS)

1. Individual: Students will present their company’s pricing model.

2. Group: Students will work on a class problem and present it to classmates.

3. Written: Students will complete the assessment of their performance in the workshop.

4. Oral: Students will present and discuss the balance scorecard.

Lesson Wrap-Up:

1. Individual: Students will participate in a Pop-Up activity. The facilitator will ask a

question about the content of the workshop and students will pop up from their seats to

answer it.

3. Group: Students will participate in Letter activity. They will write a letter to an important

person on what they have learned in this workshop and share the letter with their peers. A

class discussion will follow.


Updated 05/01/2012

Taller Cinco/Workshop Five

TWO HOURS IN SPANISH AND TWO HOURS IN ENGLISH

NOTA: Este taller es bilingüe. Tanto, el

facilitador como los estudiantes deberán

utilizar el idioma asignado para cada tarea y

actividad. ¡No mezcle los dos idiomas!

¡UTILICEN UNICAMENTE UN

LENGUAJE A LA VEZ! Las primeras dos

horas serán en español y las últimas dos en

inglés.

NOTE: This is a bilingual workshop. Both

the facilitator and the student must use the

language assigned for each homework and

activity. Do not mix both languages! USE

ONE LANGUAGE AT A TIME- KEEP

BOTH LANGUAGES SEPARATE! The

first two hours must be in Spanish. The last

two hours must be in English.


1. Utilice el método del valor actual neto y la tasa interna de retorno del método para

evaluar una propuesta de inversión.

2. Utilice tanto el enfoque del costo total y el enfoque del costo incremental para evaluar

una propuesta de inversión.

3. Determinar los flujos de efectivo después de impuestos en un análisis de inversión.

4. Use the Modified Accelerated Cost Recovery System to determine an asset’s

depreciation schedule for tax purposes.

5. Evaluate an investment proposal using a discontinued-cash-flow analysis, giving full

consideration to income tax issues.

6. Use the payback method and accounting rate of return method to evaluate capital

investment projects.

Objetivos específicos de lenguaje:


sobre los temas discutidos, según asignados para este taller, y reflexionará sobre

la información provista.

2. Hablar: El estudiante escuchará atentamente los comentarios de su facilitador

sobre los temas discutidos, según asignados para este taller, y reflexionará

verbalmente sobre la información provista.


Updated 05/01/2012


asignados para este taller en la preparación para este taller y durante el desarrollo

del mismo.



impresos según asignados para este taller, y en sus trabajos escritos en el salón de

clases.


Valor Presente Neto

http://www.contactopyme.gob.mx/guiasempresariales/guias.asp?s=10&g=3&sg=25

Tasa Interna de Retorno

http://www.econlink.com.ar/economia/criterios/tasainternaderetorno.shtml

Costos Incrementales

http://mbsperu.com/index.php?option=com_k2&view=item&id=13:%C2%BFqu%C3%A

9-son-los-costos-incrementales-y-como-impactan-en-la-toma-de-decisiones

Modified Accelerated Cost Recovery System

http://www.irs.gov/publications/p946/ch04.html

Asignaciones antes del taller:

Asignaciones a discutirse durante las primeras dos horas de instrucción (2).

1. Completar el examen entregado en el taller cuatro y entregárselo al facilitador al

inicio de la clase.

2. Completar el proyecto final de la clase. Preparar un proyecto expositivo y sus

documentos para entregárselos al facilitador al concluir la presentación.

Assignments to be discussed during the last two hours of instruction (2).

1. Complete additional problems given by the facilitator and turn them in to the

facilitator at the beginning of the workshop.


Updated 05/01/2012

2. Complete the Digital Performance Portfolio Assessment and send it to facilitator

via e-mail.

Vocabulario académico clave (Debe

reflejar los objetivos y conceptos

especificos del taller.) Verifique que el

estudiante domine el vocabulario clave

en los dos idiomas.

Ejemplo:

1. Método Valor Actual Neto

2. Tasa interna de retorno

3. Enfoque del costo total

4. Enfoque del costo incremental

5. Flujo de efectivo

Academic Core Vocabulary (Must

reflect objectives and important concepts

of the workshop.) Verify that the student

masters the core vocabulary in both

languages.

Sample:

1. Net Present Value Method

2. Internal Rate of Return

3. Total Cost Approach

4. Incremental Cost Approach

5. Cash Flow

1.





Updated 05/01/2012



1.

2.

3.

4.

5.

6.

7.

8.

B. Scaffolding

_x__ Modeling

_x__ Guided Practice

_x__ Independent Practice

_x__ Comprehensible Input

C. Grouping Options

_x__ Whole Class

_x__ Small Groups

___ Partners

_x__ Independent Work


_x__ Listening

_x__ Speaking

_x__ Reading

_x__ Writing

E. Application

_x__ Hands-on

_x__ Meaningful/Relevant

_x__ Rigorous

_x__ Link to Objectives

_x__ Promote Engagement

A. Preparation

_x__ Adaptation of Content

_x__ Links to Background Knowledge

_x__ Links to Past Learning

_x__ Strategies Incorporated

CALLA Strategies

(Cognitive Academic Language Learning Approach)

_x__ Cognitive

_x__ Meta-cognitive

_x__ Social/Affective


Updated 05/01/2012


Actividades en español para las primeras dos horas del taller:

1. El facilitador discutirá los diferentes métodos de cómo tomar una decisión para la

aceptación o rechazo de un nuevo proyecto.

2. El facilitador hará ejemplos de los diferentes métodos con los estudiantes para

repasar la información presentada en el taller.

3. El facilitador dividirá la clase en grupos y asignará un método diferente de

análisis de proyectos a cada colectivo.

4. Cada grupo presentará la respuesta a su problema a sus compañeros de clase y

discutirá los procedimientos utilizados.

Integrated content and language activities aligned to achieve workshop objectives:

Activities in English for the last two hours of the workshop:

1. The facilitator will assign a case scenario to each group to work a Modified Accelerated

Cost Recovery System problem.

2. Each group will present their scenario solution to the class and discuss the application of

the accelerated depreciation method.

3. Students will make their final project presentations (use Appendix E).

4. Facilitator will conclude the workshop with a brief class summary and cover any last

minute topics brought by students.

Assessment: LAST TWO HOURS OF THE WORKSHOP

1. Individual: Students will complete their project presentation.

2. Group: Students will discuss and debate their project presentation.

3. Written: Students will draft a solution to a problematic scenario.

4. Oral: Students will explain their solutions to a problematic scenario.

Lesson Wrap-Up: LAST TWO HOURS OF THE WORKSHOP

1. Individual: Students will write an exit ticket on the content covered in this

workshop and turn it in to the facilitator when leaving.

2. Group: Students will participate in an activity known as Fish Bowl. They will

write one question they have about the topic of this workshop. This can be

something for which they know the answer or for which they want an answer.


Updated 05/01/2012

Students will form an inner and outer circle. They will share a question with the

person in front of they see if they know the answer, switch who is asking the

question, if time rotate to a new partner


Updated 05/01/2012

APÉNDICES / APPENDIXES


Updated 05/01/2012

APPENDIX A

NATIONAL PROFICIENCY LEVELS FOR DIFFERENTIATED INSTRUCTION

Retrieved from: WIDA Consortium http://www.wida.us/

http://www.wida.us/


Updated 05/01/2012

“Can Do” Listening Rubric

National Proficiency Levels Criteria

Starting

Identifies objects

Names concrete objects

Points to picture/object of the word heard

Follows simple commands

Repeats words or simple phrases

Understands simple messages – gestures, pointing

Emerging

Draws a picture

Requires continuous repetition

Follows verbal dictations

Checks-off words that were heard

Repeats information heard to determine comprehension

Understands slow speech and multiple repetitions

Developing Understands more details of spoken language

Needs limited or no repetition and slow speech

Understands basic academic vocabulary which is frequently used in class discussions

Understands class discussions with some difficulty

Understands most of what was said

Expanding Needs limited or no repetition at normal speed speech

Understands academic vocabulary used in class discussions

Understands class discussions with little difficulty

Understands nearly everything said

Bridging Needs no repetition at normal speed speech

Understands elaborate academic vocabulary used in class discussions

Understands class discussions with no difficulty

Demonstrates a native-like English speaker’s understanding of what is said


Updated 05/01/2012

“Can Do” Speaking Rubric

National Proficiency

Levels

Criteria

Starting Names concrete objects

Responds a simple yes or no to questions

Repeats words or simple phrases

Uses one word commands

Mispronounces words making it difficult to be understood

Breaks speech into parts making comprehension difficult

Uses limited or no vocabulary to support message

Emerging Uses a few more words to respond to questions although grammatically incorrect

Uses one-, two-, and multiple-word commands

Uses verb tenses interchangeably

Misuses words in daily speech

Repeats spoken words or phrases to improve understanding due to pronunciation flaws

Uses grammar and word order incorrectly

Uses vocabulary (emerging stage) to support oral messages

Developing Responds using longer phrases/sentences

Initiates and carries out conversations; however, there may be interruptions due to thinking of the

correct words to say

Applies grammar and word order correctly most of the time

Demonstrates correct use of basic academic vocabulary which is frequently used in class

discussions and/or oral assignments.

Speaks with some hesitation

Uses vocabulary to support oral messages

Speaks with less difficulty, but listener must pay close attention to pronunciation.

Expanding Responds using elaborate phrases/sentences

Uses and interprets idiomatic expressions

Converses more fluently in social settings

Uses academic vocabulary frequently in class discussions

Participates in class discussions using academic content with slight hesitation

Misuse of grammar and word order seldom occurs and does not interrupt meaning

Pronounces most words accurately and clearly

Bridging Speaks fluently

Uses elaborate academic vocabulary in all class discussions correctly

Participates in class discussion using academic content without hesitation

Uses appropriate vocabulary to support oral messages at all times

Uses correct grammar and word all the time

Speaks with native-like pronunciation and intonation


Updated 05/01/2012

“Can Do” Reading Rubric


Levels

Criteria

Starting Lacks comprehension of a wide array of written material (not developed)

Lacks ability to interpret graphs, charts, tables, and forms in textbooks (not developed)

Struggles with use of pre-reading and reading skills (not developed)

Lacks ability to apply reading strategies in order to guess meanings of unfamiliar words from context (not

developed)

Struggles with use of strategic reading skills (in order to plan his/her reading assignments, diagnose deficiencies,

resolve deficiencies independently or with the help of others, etc.) (not developed)

Emerging Improving comprehension (slowly emerging) of a wide array of written material (e.g., fictional and non-fictional

texts that bridge personal, professional and academic themes, news articles, short stories, short novels, etc.)

Demonstrates correct interpretation of basic graphs, charts, tables and forms in textbooks

Applies limited pre-reading (e.g., activation of prior knowledge, semantic maps, etc.) and reading skills (e.g.,

skimming, scanning, inferences, paragraph frames, DRA, SQ4R, etc.) (slowly emerging)

Struggles with ability to use limited reading strategies to guess meanings of unfamiliar words from context (e.g.,

definition, restatement, examples, surrounding words, etc.) is

Strives to understand (even when not successful) the relationship between ideas (e.g., time, logical order,

comparison/contrast, cause/effect), and reading patterns in order to identify literary genres (as listed above)

Applying successful reading skills (as listed above) are still emerging

Developing Comprehends a wide array of written material (as listed above)

Interprets basic graphs, charts, tables and forms

Applies correctly pre-reading and reading skills (as listed above)

Applies correct use of reading strategies to guess meanings of unfamiliar words from context (as listed above)-

evidence of emerging.

Understands the relationship between ideas (as listed above)-evidence of emerging..

Uses strategic reading skills (as listed above) that are evident.

Expanding Comprehends a wide array of level-appropriate written materials (as listed above) with mature accuracy

Interprets increasingly complex graphs, charts, tables, and forms accurately

Applies pre-reading and reading skills (as listed above) very strongly

Applies strategies to guess meanings of unfamiliar words from context (as listed

above) which is clearly evident

Identifies signal words to understand the relationship between ideas (as listed above), and reading patterns to

identify literary genres (as listed above)- emerging strongly

Understands the relationship between ideas (as listed above)-strongly evident.

Uses strategic reading skills (as listed above) with mature accuracy

Bridging Comprehends various types and lengths of level appropriate written materials (as listed above)-fully developed

Interprets complex graphs, charts, tables, and forms accurately

Applies pre-reading and reading skills (as listed above)-fully developed

Applies reading strategies to determine the meaning of unfamiliar words in a text (as listed above) with accuracy

Understands the relationship between ideas (time, logical order, comparison/contrast, cause/effect)

Demonstrates fully developed strategic reading skills (as listed above)


Updated 05/01/2012

“Can Do” Writing Rubric


Levels Criteria

Starting Lacks clear writing and focus.. Details are limited or unclear. There’s no clear distinction to what is important and what is supported.

Lacks engaging and drawing a conclusion. Paper simply starts and ends. Lack of transitions make it difficult to understand the paper.

Writes with limited use of vocabulary or specific words to transmit meaning of the essay. Misuse of parts of speech makes it difficult to understand

the writing.

Rambles- use of incomplete sentences that are too long to understand. Sentences follow a simple structure and or style.

Struggles with spelling, punctuation capitalization and other writing conventions. This makes it very difficult to understand the writing.

Lacks strategic writing skills (e. g., knowledge of the writing process; declarative, procedural and conditional knowledge; and strategies for inquiry, for

drafting [such as investigating genre, considering audience, and responding to purpose], and for product revision) that are clearly not developed.

Emerging Writes sentences that are still unclear there seems to be a guide to a focused topic; however, it may drift at times. There is an attempt in details to

support main idea. Reader can still feel confused.

Attempts to write an introduction and or conclusion. Use of transitions helps, but paper is in need of more details.

Struggles with some vocabulary terms that are used inappropriately. Greater command of the parts of speech is developing,.

but many words are still used incorrectly.

Attempts to create a style of sentence structure here and there; although, for the most part it sticks to one style.

Shows need of improving spelling, punctuation, capitalization, and other writing conventions. It is still difficult to read the writing; but there are signs

of improvement.

Demonstrates emerging strategic writing skills.

Developing Writes with an unclear focus. Writing appears to be on one topic, but shifts to another topic at times. Support of main idea is lacking. Reader is left

with unanswered questions.

Attempts to write a proper introduction and conclusion however, both are dull or unclear. Transitions help connect ideas although at times they

distract the flow.

Selects and uses words appropriately; however, they are not higher level and need more vigor.

Formulates well-written sentences; however, style and structure of sentences are repetitious.

Demonstrates control of spelling, punctuation, capitalization, and other writing conventions. However, the writing could read and sound better by

improving conventions.

Utilizes strategic writing skills properly (now evident).

Expanding Writes with a focus in mind; however, there is room for improvement. Needs more relevant details to support the main idea.

Some readers’ questions can be answered, while others are left with doubt.

Uses a proper introduction and conclusion, however, some improvement is needed. Needs to continue using transitional words are properly in order to

allow the proper flow of ideas.

Selects and uses vocabulary words that are much more livelier and appropriate. Some common wording can be improved.

Writes with a definite style, and sentence structure is “catchy” with few mistakes.

Demonstrates good control of spelling, punctuation, capitalization, and other writing conventions. Mistakes are few and nothing distracts from the

writing.

Applies mature strategic writing skills.

Bridging Writing is clear and focused on a narrowed topic. Details are relevant and accurate, and they support the main ideas. Reader’s questions are answered

Writing has a clear introduction that’s hooks the reader and conclusion that leaves a lasting impression. Use of transitions helps the reader to connect

ideas. Reading flows and not dull.

Words used in the writing are specific and accurate. Vivid verbs and modifying words are present. Words used enhance the meaning of the writing.

There is a variety in length and structure of the sentences. The style of sentences varies on how they begin. Sentences create fluency and rhythm.

Excellent control of spelling, punctuation capitalization and other writing conventions.

Strategic writing skills are fully developed.


Updated 05/01/2012

APPENDIX B

THE WRITING PROCESS

6-TRAITS WRITING RUBRIC


Updated 05/01/2012

Appendix B

Six-Traits of Writing Rubric

Student’s Name:______________________________________

Date:___________________

Facilitator:______________________Course:

____________Assignment:_________________

Instructions: This rubric will be used to evaluate all written work done by the

student in both English and Spanish. Please refer to the trait that you are evaluating

(i.e., Ideas and Content) and write the score in the appropriate box. Select the

criteria per level (6= highest, 1=lowest) that best reflects the student’s writing

ability.

Refer to all the Appendix (D) sheets that describe, in detail, all the writing traits that

you are evaluating in order to complete this rubric properly.

Criteria per Level

(From Highest to Lowest)

Writing Traits 6 5 4 3 2 1

1. Ideas and Content

2. Organization

3. Voice

4. Word Choice

5. Sentence Fluency

6. Conventions

Totals (Add all the totals down, then

across to obtain the Grand Total.)

Grand Total:

Final Score:_________________

Scoring Scale: (36-0)

Outstanding: 33-36 points = A

Very Good: 29-32 points = B

Satisfactory: 24-28 points =C

Fair: 19-23 points =D

Poor: 0-18 points = F


Updated 05/01/2012

Six Traits for Analytic Writing Rubrics

Trait #1: Idea and Content

Criteria per Level Source: Arizona Department of Education. AIMS Six Trait Analytic Writing Rubric. Retrieved from

https://www.ade.state.az.us/standards/6traits/

6

The writing is exceptionally clear, focused and interesting. It holds the reader’s attention throughout. Main ideas stand out and are developed by strong support and rich details suitable to audience and purpose. The writing is characterized by • clarity, focus, and control. • main idea(s) that stand out. • supporting, relevant, carefully selected details; when appropriate, use of resources provides strong, accurate, credible support • a thorough, balanced, in-depth explanation/ exploration of the topic; the writing makes connections and shares insights. • content and selected details that are well suited to audience and purpose.

5

The writing is clear, focused and interesting. It holds the reader’s attention. Main ideas stand out and are developed by supporting details suitable to audience and purpose. The writing is characterized by • clarity, focus, and control. • main idea(s) that stand out. • supporting, relevant, carefully selected details; when appropriate, use of resources provides strong, accurate, credible support. • a thorough, balanced explanation/exploration of the topic; the writing makes connections and shares insights. • content and selected details that are well-suited to audience and purpose.

4

The writing is clear and focused. The reader can easily understand the main ideas. Support is present, although it may be limited or rather general. The writing is characterized by • an easily identifiable purpose. • clear main idea(s) • supporting details that are relevant, but may be overly general or limited in places; when appropriate, resources are used to provide accurate support. • a topic that is explored/explained, although developmental details may occasionally be out of balance with the main idea(s); some connections and insights may be present. • content and selected details that are relevant, but perhaps not consistently well chosen for audience and purpose.

3

The reader can understand the main ideas, although they may be overly broad or simplistic, and the results may not be effective. Supporting detail is often limited, insubstantial, overly general, or occasionally slightly off-topic. The writing is characterized by • an easily identifiable purpose and main idea(s). • predictable or overly-obvious main ideas or plot; conclusions or main points seem to echo observations heard elsewhere. • support that is attempted; but developmental details that are often limited in scope, uneven, somewhat off-topic, predictable, or overly general. • details that may not be well-grounded in credible resources; they may be based on clichés, stereotypes or questionable sources of information. • difficulties when moving from general observations to specifics.

2

Main ideas and purpose are somewhat unclear or development is attempted but minimal. The writing is characterized by • a purpose and main idea(s) that may require extensive inferences by the reader. • minimal development; insufficient details. • irrelevant details that clutter the text. • extensive repetition of detail.

1 The writing lacks a central idea or purpose. The writing is characterized by • ideas that are extremely limited or simply unclear. • attempts at development that are minimal or non-existent; the paper is too short to demonstrate the development of an idea.

Source: Arizona Department of Education. AIMS Six Trait Analytic Writing Rubric. Retrieved from https://www.ade.state.az.us/standards/6traits/


Updated 05/01/2012

Trait #2: Organization

Criteria per Level

6

The organization enhances the central idea(s) and its development. The order and structure are compelling and move the reader through the text easily. The writing is characterized by • effective, perhaps creative, sequencing; the organizational structure fits the topic, and the writing is easy to follow. • a strong, inviting beginning that draws the reader in and a strong satisfying sense of resolution or closure. • smooth, effective transitions among all elements (sentences, paragraphs, and ideas). • details that fit where placed

5

The organization enhances the central idea(s) and its development. The order and structure are strong and move the reader through the text. The writing is characterized by. • effective sequencing; the organizational structure fits the topic, and the writing is easy to follow. • an inviting beginning that draws the reader in and a satisfying sense of resolution or closure. • smooth, effective transitions among all elements (sentences, paragraphs, and ideas). • details that fit where placed. .

4

Organization is clear and coherent. Order and structure are present, but may seem formulaic. The writing is characterized by • clear sequencing. • an organization that may be predictable. • a recognizable, developed beginning that may not be particularly inviting; a developed conclusion that may lack subtlety. • a body that is easy to follow with details that fit where placed. • transitions that may be stilted or formulaic. • organization which helps the reader, despite some weaknesses.

3

An attempt has been made to organize the writing; however, the overall structure is inconsistent or skeletal. The writing is characterized by • attempts at sequencing, but the order or the relationship among ideas may occasionally be unclear. • a beginning and an ending which, although present, are either undeveloped or too obvious (e.g. “My topic is...”, “These are all the reasons that…”) • transitions that sometimes work. The same few transitional devices (e.g., coordinating conjunctions, numbering, etc.) may be overused. • a structure that is skeletal or too rigid. • placement of details that may not always be effective. • organization which lapses in some places, but helps the reader in others.

2

The writing lacks a clear organizational structure. An occasional organizational device is discernible; however, the writing is either difficult to follow and the reader has to reread substantial portions, or the piece is simply too short to demonstrate organizational skills. The writing is characterized by • some attempts at sequencing, but the order or the relationship among ideas is frequently unclear. • a missing or extremely undeveloped beginning, body, and/or ending. • a lack of transitions, or when present, ineffective or overused. • a lack of an effective organizational structure. • details that seem to be randomly placed, leaving the reader frequently confused.

1

The writing lacks coherence; organization seems haphazard and disjointed. Even after rereading, the reader remains confused. The writing is characterized by • a lack of effective sequencing. • a failure to provide an identifiable beginning, body and/or ending. • a lack of transitions. • pacing that is consistently awkward; the reader feels either mired down in trivia or rushed along too rapidly. • a lack of organization which ultimately obscures or distorts the main point.



Updated 05/01/2012

Trait #3: Voice

Criteria per Level

6

The writer has chosen a voice appropriate for the topic, purpose and audience. The writer seems deeply committed to the topic, and there is an exceptional sense of “writing to be read.” The writing is expressive, engaging, or sincere. The writing is characterized by • an effective level of closeness to or distance from the audience (e.g., a narrative should have a strong personal voice, while an expository piece may require extensive use of outside resources and a more academic voice; nevertheless, both should be engaging, lively, or interesting. Technical writing may require greater distance.). • an exceptionally strong sense of audience; the writer seems to be aware of the reader and of how to communicate the message most effectively. The reader may discern the writer behind the words and feel a sense of interaction. • a sense that the topic has come to life; when appropriate, the writing may show originality, liveliness, honesty, conviction, excitement, humor, or suspense.

5

The writer has chosen a voice appropriate for the topic, purpose, and audience. The writer seems committed to the topic, and there is a sense of “writing to be read.” The writing is expressive, engaging or sincere. The writing is characterized by • an appropriate level of closeness to or distance from the audience (e.g., a narrative should have a strong personal voice while an expository piece may require extensive use of outside resources and a more academic voice; nevertheless, both should be engaging, lively or interesting. Technical writing may require greater distance.). • a strong sense of audience; the writer seems to be aware of the reader and of how to communicate the message most effectively. The reader may discern the writer behind the words and feel a sense of interaction. • a sense that the topic has come to life; when appropriate, the writing may show originality, liveliness, honesty, conviction, excitement, humor, or suspense.

4

A voice is present. The writer demonstrates commitment to the topic, and there may be a sense of “writing to be read.” In places, the writing is expressive, engaging, or sincere. The writing is characterized by • a questionable or inconsistent level of closeness to or distance from the audience. • a sense of audience; the writer seems to be aware of the reader but has not consistently employed an appropriate voice. The reader may glimpse the writer behind the words and feel a sense of interaction in places. • liveliness, sincerity, or humor when appropriate; however, at times the writing may be either inappropriately casual or personal, or inappropriately formal and stiff.

3

The writer’s commitment to the topic seems inconsistent. A sense of the writer may emerge at times; however, the voice is either inappropriately personal or inappropriately impersonal. The writing is characterized by • a limited sense of audience; the writer’s awareness of the reader is unclear. • an occasional sense of the writer behind the words; however, the voice may shift or disappear a line or two later and the writing become somewhat mechanical. • a limited ability to shift to a more objective voice when necessary.

2

The writing provides little sense of involvement or commitment. There is no evidence that the writer has chosen a suitable voice. The writing is characterized by • little engagement of the writer; the writing tends to be largely flat, lifeless, stiff, or mechanical. • a voice that is likely to be overly informal and personal. • a lack of audience awareness; there is little sense of "writing to be read." • little or no hint of the writer behind the words. There is rarely a sense of interaction between reader and writer.

1

The writing seems to lack a sense of involvement or commitment. The writing is characterized by • no engagement of the writer; the writing is flat and lifeless. • a lack of audience awareness; there is no sense of “writing to be read.” • no hint of the writer behind the words. There is no sense of interaction between writer and reader; the writing does not involve or engage the reader.



Updated 05/01/2012

Trait #4: Word Choice

Criteria per Level

6

Words convey the intended message in an exceptionally interesting, precise, and natural way appropriate to audience and purpose. The writer employs a rich, broad range of words, which have been carefully chosen and thoughtfully placed for impact. The writing is characterized by • accurate, strong, specific words; powerful words energize the writing. • fresh, original expression; slang, if used, seems purposeful and is effective. • vocabulary that is striking and varied, but that is natural and not overdone. • ordinary words used in an unusual way. • words that evoke strong images; figurative language may be used.

5

Words convey the intended message in an interesting, precise, and natural way appropriate to audience and purpose. The writer employs a broad range of words which have been carefully chosen and thoughtfully placed for impact. The writing is characterized by • accurate, specific words; word choices energize the writing. • fresh, vivid expression; slang, if used, seems purposeful and is effective. • vocabulary that may be striking and varied, but that is natural and not overdone. • ordinary words used in an unusual way. • words that evoke clear images; figurative language may be used

4

Words effectively convey the intended message. The writer employs a variety of words that are functional and appropriate to audience and purpose. The writing is characterized by • words that work but do not particularly energize the writing. • expression that is functional; however, slang, if used, does not seem purposeful and is not particularly effective. • attempts at colorful language that may occasionally seem overdone. • occasional overuse of technical language or jargon. • rare experiments with language; however, the writing may have some fine moments and generally avoids clichés.

3

Language is quite ordinary, lacking interest, precision and variety, or may be inappropriate to audience and purpose in places. The writer does not employ a variety of words, producing a sort of “generic” paper filled with familiar words and phrases. The writing is characterized by • words that work, but that rarely capture the reader’s interest. • expression that seems mundane and general; slang, if used, does not seem purposeful and is not effective. • attempts at colorful language that seem overdone or forced. • words that are accurate for the most part, although misused words may occasionally appear, technical language or jargon may be overused or inappropriately used. • reliance on clichés and overused expressions.

2

Language is monotonous and/or misused, detracting from the meaning and impact. The writing is characterized by • words that are colorless, flat or imprecise. • monotonous repetition or overwhelming reliance on worn expressions that repeatedly distract from the message. • images that are fuzzy or absent altogether.

1

The writing shows an extremely limited vocabulary or is so filled with misuses of words that the meaning is obscured. Only the most general kind of message is communicated because of vague or imprecise language. The writing is characterized by • general, vague words that fail to communicate. • an extremely limited range of words. • words that simply do not fit the text; they seem imprecise, inadequate, or just plain wrong.



Updated 05/01/2012

Trait #5: Sentence Fluency

Criteria per Level

6

The writing has an effective flow and rhythm. Sentences show a high degree of craftsmanship, with consistently strong and varied structure that makes expressive oral reading easy and enjoyable. The writing is characterized by • a natural, fluent sound; it glides along with one sentence flowing effortlessly into the next. • extensive variation in sentence structure, length, and beginnings that add interest to the text. • sentence structure that enhances meaning by drawing attention to key ideas or reinforcing relationships among ideas. • varied sentence patterns that create an effective combination of power and grace. • strong control over sentence structure; fragments, if used at all, work well. • stylistic control; dialogue, if used, sounds natural.

5

The writing has an easy flow and rhythm. Sentences are carefully crafted, with strong and varied structure that makes expressive oral reading easy and enjoyable. The writing is characterized by • a natural, fluent sound; it glides along with one sentence flowing into the next. • variation in sentence structure, length, and beginnings that add interest to the text. • sentence structure that enhances meaning. • control over sentence structure; fragments, if used at all, work well. • stylistic control; dialogue, if used sounds natural.

4

The writing flows; however, connections between phrases or sentences may be less than fluid. Sentence patterns are somewhat varied, contributing to ease in oral reading. The writing is characterized by • a natural sound; the reader can move easily through the piece, although it may lack a certain rhythm and grace. • some repeated patterns of sentence structure, length, and beginnings that may detract somewhat from overall impact. • strong control over simple sentence structures, but variable control over more complex sentences; fragments, if present, are usually effective. • occasional lapses in stylistic control; dialogue, if used, sounds natural for the most part, but may at times sound stilted or unnatural.

3

The writing tends to be mechanical rather than fluid. Occasional awkward constructions may force the reader to slow down or reread. The writing is characterized by • some passages that invite fluid oral reading; however, others do not. • some variety in sentences structure, length, and beginnings, although the writer falls into repetitive sentence patterns. • good control over simple sentence structures, but little control over more complex sentences; fragments, if present, may not be effective. • sentences which, although functional, lack energy. • lapses in stylistic control; dialogue, if used, may sound stilted or unnatural.

2

The writing tends to be either choppy or rambling. Awkward constructions often force the reader to slow down or reread. The writing is characterized by • significant portions of the text that are difficult to follow or read aloud. • sentence patterns that are monotonous (e.g., subject-verb or subject-verb-object). • a significant number of awkward, choppy, or rambling constructions.

1

The writing is difficult to follow or to read aloud. Sentences tend to be incomplete, rambling, or very awkward. The writing is characterized by • text that does not invite—and may not even permit—smooth oral reading. • confusing word order that is often jarring and irregular. • sentence structure that frequently obscures meaning. • sentences that are disjointed, confusing, or rambling. Source: Arizona Department of Education. AIMS Six Trait Analytic Writing Rubric. Retrieved from https://www.ade.state.az.us/standards/6traits/


Updated 05/01/2012

Trait #6: Conventions

Criteria per Level

6

The writing demonstrates exceptionally strong control of standard writing conventions (e.g., punctuation, spelling, capitalization, paragraph breaks, grammar and usage) and uses them effectively to enhance communication. Errors are so few and so minor that the reader can easily skim right over them unless specifically searching for them. The writing is characterized by • strong control of conventions; manipulation of conventions may occur for stylistic effect. • strong, effective use of punctuation that guides the reader through the text. • correct spelling, even of more difficult words. • paragraph breaks that reinforce the organizational structure. • correct grammar and usage that contribute to clarity and style. • skill in using a wide range of conventions in a sufficiently long and complex piece. • little or no need for editing.

5

The writing demonstrates strong control of standard writing conventions (e.g., punctuation, spelling, capitalization, paragraph breaks, grammar and usage) and uses them effectively to enhance communication. Errors are so few and so minor that they do not impede readability. The writing is characterized by • strong control of conventions. • effective use of punctuation that guides the reader through the text. • correct spelling, even of more difficult words. • paragraph breaks that reinforce the organizational structure. • correct capitalization; errors, if any, are minor. • correct grammar and usage that contribute to clarity and style. • skill in using a wide range of conventions in a sufficiently long and complex piece. • little need for editing.

4

The writing demonstrates control of standard writing conventions (e.g., punctuation, spelling, capitalization, paragraph breaks, grammar and usage). Minor errors, while perhaps noticeable, do not impede readability. The writing is characterized by • control over conventions used, although a wide range is not demonstrated. • correct end-of-sentence punctuation, internal punctuation may sometimes be incorrect. • spelling that is usually correct, especially on common words. • basically sound paragraph breaks that reinforce the organizational structure. • correct capitalization; errors, if any, are minor. • occasional lapses in correct grammar and usage; problems are not severe enough to distort meaning or confuse the reader. • moderate need for editing.

3

The writing demonstrates limited control of standard writing conventions (e.g., punctuation, spelling, capitalization, paragraph breaks, grammar and usage). Errors begin to impede readability. The writing is characterized by • some control over basic conventions; the text may be too simple to reveal mastery. • end-of-sentence punctuation that is usually correct; however, internal punctuation contains frequent errors. • spelling errors that distract the reader; misspelling of common words occurs. • paragraphs that sometimes run together or begin at ineffective places. • capitalization errors. • errors in grammar and usage that do not block meaning but do distract the reader. • significant need for editing.

2

The writing demonstrates little control of standard writing conventions. Frequent, significant errors impede readability. The writing is characterized by • little control over basic conventions. • many end-of-sentence punctuation errors; internal punctuation contains frequent errors. • spelling errors that frequently distract the reader; misspelling of common words often occurs. • paragraphs that often run together or begin in ineffective places. • capitalization that is inconsistent or often incorrect. • errors in grammar and usage that interfere with readability and meaning. • substantial need for editing.

1

Numerous errors in usage, spelling, capitalization, and punctuation repeatedly distract the reader and make the text difficult to read. In fact, the severity and frequency of errors are so overwhelming that the reader finds it difficult to focus on the message and must reread for meaning. The writing is characterized by • very limited skill in using conventions. • basic punctuation (including end-of-sentence punctuation) that tends to be omitted, haphazard, or incorrect. • frequent spelling errors that significantly impair readability. • paragraph breaks that may be highly irregular or so frequent (every sentence) that they bear no relation to the organization of the text. • capitalization that appears to be random. • a need for extensive editing.



Updated 05/01/2012

APÉNDICE C/APPENDIX C

INFORMACIÓN ACERCA DEL LABORATORIO DE

IDIOMAS Y EL E-LAB

LANGUAGE LAB AND E-LAB INFORMATION


Updated 05/01/2012

Información acerca del laboratorio de idiomas y el E-Lab

El laboratorio de idiomas y el E-Lab están diseñados para ayudar a los estudiantes a

desarrollar sus habilidades lingüísticas en inglés y en español y a lograr los objetivos de

aprendizaje a lo largo de su carrera. Ambos cuentan con una amplia variedad de

ejercicios visuales y auditivos en línea, recursos de investigación y actividades de

escritura guiada, que les permiten a los estudiantes mejorar sus habilidades de

comprensión auditiva y de lectura, pronunciación, desarrollo de vocabulario, gramática y

escritura.

El laboratorio de idiomas también ofrece un paquete de 140 páginas web de English for

Speakers of Other Languages (ESOL, por sus siglas en inglés: Inglés para hablantes de

otros idiomas) seleccionadas cuidadosamente, así como otras páginas web en español con

el fin de satisfacer las necesidades de los estudiantes. En adición, el laboratorio de

idiomas y el E-Lab cuentan con otros programas informáticos para el aprendizaje del

idioma y del contenido académico, tales como Tell Me More, Rosetta Stone (versión en

inglés y en español), Ellis Business, Ellis Master Pronunciation, Math Media Algebra,

Math Media Basic Series, NetTutor y Wimba Voice.

Tell Me More es un sistema eficaz para el aprendizaje de inglés y español que les permite

a los estudiantes a reforzar sus destrezas y además cumplir con las horas de laboratorio

requeridas en sus clases. Para poder usar este programa, los estudiantes necesitan tener

internet, el navegador Internet Explorer y acceso a la plataforma de Blackboard.

El sistema, inicialmente, evaluará el nivel de conocimiento de los estudiantes y creará un

programa de aprendizaje adaptado a las especificaciones de lenguaje de cada uno, lo que

permitirá medir el progreso individual. Los estudiantes podrán mejorar su pronunciación,

gramática y destrezas auditivas desde el nivel de principiante hasta el nivel avanzado con

dos perfiles diferentes: lenguaje de comunicación y lenguaje de negocios.

NetTutor es un servicio de tutoría en línea que cuenta con tutorías en vivo para materias

cuánticas y de computación (tiene horarios fijos). En los cursos en los que no se ofrece

tutoría en vivo, los estudiantes pueden publicar sus dudas y les serán contestadas en un

lapso de 72 horas. El sistema también cuenta con un banco de preguntas y respuestas

frecuentes disponible las 24 horas del día durante los 7 días de la semana. NetTutor se

puede acceder remotamente siempre que exista conexión con el internet. Este servicio

ofrece tutorías en las siguientes materias:

Inglés (disponible para todos los cursos)

Español (disponible para todos los cursos)

Estadística (el estudiante debe estar matriculado en el curso)

Matemáticas (el estudiante debe estar matriculado en el curso)

Contabilidad (el estudiante debe estar matriculado en el curso)


Updated 05/01/2012

Sistemas de información computarizada (el estudiante debe estar matriculado en

el curso).

Wimba Voice es una herramienta electrónica que promueve el uso de la voz en línea

durante el desarrollo del material académico y permite a su vez la interacción entre los

estudiantes y el facilitador. Los estudiantes usarán Wimba Voice para participar en los

foros de discusión oral en línea, preparar presentaciones orales, enviar mensajes de voz y

cumplir con otras asignaciones. El programa cuenta con 5 funciones:

Voice Authoring: permite grabar y escuchar contenido oral en las páginas web.

Voice Discussion Board: permite publicar y escuchar mensajes orales en un foro

de discusión en línea.

Voice Presentation: permite presentar el contenido de páginas web con mensajes

de voz.

Voice E-mail: permite enviar correos electrónicos con mensajes de voz.

Voice Podcaster: permite crear y distribuir mensajes orales a los participantes.


Updated 05/01/2012

Language Lab and E-Lab Information

The Language Lab and E-Lab are designed to help students strengthen their linguistic

skills in English and Spanish and to fulfill the content objectives of the course. Both labs

count with a wide variety of visual and auditory on-line exercises, Internet-based

research, and guided writing activities, that allow students to improve their skills in

listening and reading comprehension, pronunciation, vocabulary building, grammar, and

writing.

The Language Lab also includes a package of 140 carefully selected English for Speakers

of Other Languages (ESOL) Web sites, as well as other Spanish Web pages to meet the

students’ needs. Additionally, the Language Lab and E-Lab have other software to boost

language and academic content learning such as Tell Me More, Rosetta Stone (English

and Spanish versions), Ellis Business, Ellis Master Pronunciation, Math Media Algebra,

Math Media Basic Series, NetTutor, and Wimba Voice.

Tell Me More is an effective system for English and Spanish learning that allows

students to strengthen their skills and fulfill the language lab hours required in each class.

Students must have Internet connection, Internet Explorer browser, and access to

Blackboard to be able to use this program.

The system will initially assess students’ knowledge and create a learning path

specifically tailored to each student’s needs, thus allowing facilitators to measure every

student’s progress. Students will be able to improve pronunciation, grammar and

listening skills from beginner to advanced levels with two different profiles: everyday

language and business oriented language.

NetTutor is an online tutoring service, which provides live tutoring for numerical and

computer classes (scheduled hours apply). For those classes which do not have live

tutoring, students can post questions and they will be answered within 72 hours. The

system also has a “Frequently Asked Questions” section available 24/7. NetTutor can be

accessed remotely with an Internet connection. This service offers tutoring for the

following subjects:

English (available for all courses)

Spanish (available for all courses)

Statistics (student must be enrolled in the course)

Mathematics (student must be enrolled in the course)

Accounting (student must be enrolled in the course)

Computer Information Systems (student must be enrolled in the course)

Wimba Voice is an electronic tool that promotes the use of voice online during the

development of the academic content, and allows students/facilitator interaction. Students

will use Wimba Voice to create voice posts for discussion boards, prepare voice

presentations, send voice e-mails, and for other assignments. The Wimba Voice program

has 5 functions:


Updated 05/01/2012

Voice Authoring: allows recording and listening to voice content on a webpage.

Voice Discussion Board: allows posting and listening to voice messages within

discussion boards.

Voice Presentation: allows presenting web content alongside voice messages.

Voice E-mail: allows sending voice messages via e-mail.

Voice Podcaster: allows creating and distributing voice messages to participants.


Updated 05/01/2012

Apéndice D /Appendix D

MATRIZ VALORATIVA PARA TRABAJOS ESCRITOS

Nombre del Estudiante: ______________________ Fecha: ______________

Criterio Puntos Puntuación

Contenido

Este trabajo está 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 está

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 los verbos apropiados la

acentuación correctamente.

10

Total Puntos 100 (70% contenido

y 30% lenguaje)

Puntuación Total:

_______

Firma del Estudiante: __________________ Firma del Facilitador:_________________


Updated 05/01/2012

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:___________________


Updated 05/01/2012

Apéndice E/Appendix E

MATRIZ VALORATIVA PARA EVALUAR PRESENTACION

INDIVIDUAL/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 se aplique.

10

Proyección efectiva, postura corporal adecuada,

conducción de la audiencia y 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

La pronunciación de las palabras es clara y de

manera correcta para que se entienda el

lenguaje utilizado.

10

Uso correcto de la gramática y la 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: ____________________


Updated 05/01/2012

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: __________________

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