sistema universitario ana g. méndez school for ... 301 dlp 2010.pdf · acco 301 intermediate...

Sistema Universitario Ana G. Méndez

School for Professional Studies Florida Campuses

Universidad del Este, Universidad Metropolitana, Universidad del Turabo

ACCO 301

Intermediate Accounting l

Contabilidad Intermedia l

© Sistema Universitario Ana G. Méndez, 2010

Derechos Reservados.

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

ACCO 301 Intermediate Accounting I 2

Prep.10-11-04. Dorie M. Méndez Revised 02-4-10 CPA José Martínez, MBA

TABLA DE CONTENIDO/TABLE OF CONTENTS

Páginas/Pages

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

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

WORKSHOP ONE ............................................................................................................... 20

TALLER DOS ....................................................................................................................... 23

WORKSHOP THREE.......................................................................................................... 26

TALLER CUATRO .............................................................................................................. 29

WORKSHOP FIVE .............................................................................................................. 32

TALLER SEIS ...................................................................................................................... 35

WORKSHOP SEVEN .......................................................................................................... 38

TALLER OCHO ................................................................................................................... 41

ANEJO A/APPENDIX A ..................................................................................................... 45

ANEJO B/APPENDIX B ...................................................................................................... 47

ANEJO C/APPENDIX C ..................................................................................................... 49

ANEJO D/APPENDIX D ..................................................................................................... 51

ANEJO E/APPENDIX E ...................................................................................................... 53

ANEJO F/APPENDIX F ...................................................................................................... 54

ANEJO G/APPENDIX G ..................................................................................................... 55

ANEJO H/ APPENDIX H .................................................................................................... 57

ANEJO I/APPENDIX I ........................................................................................................ 60

ANEJO J/APPENDIX J ....................................................................................................... 61

ANEJO K/APPENDIX K ..................................................................................................... 62

ANEJO L/APPENDIX L ...................................................................................................... 63

ANEJO M/APPENDIX M .................................................................................................... 64

ANEJO N/APPENDIX N ..................................................................................................... 66

ANEJO O/APPENDIX O ..................................................................................................... 67

ANEJO P/APPENDIX P ...................................................................................................... 68



Prontuario

Título del Curso: Contabilidad Intermedia I

Codificación: ACCO 301

Duración: Ocho Semanas

Pre-requisito: ACCO 112

Descripción

Estudio de los fundamentos y principios de contabilidad generalmente aceptados, según aplican a la

presentación y divulgación de la información de contabilidad en los estados financieros y notas

relacionadas. Incluye entradas de jornal, ajustes, hojas de trabajo, estados financieros, valorización

de los activos por clasificación, y de los pasivos. También incluye los procedimientos y principios que

se siguen en la presentación del patrimonio de los dueños y la determinación de los ingresos.

Texto y Recursos

Weygandt, J.J., Kieso, D.E. y Warfield, T. (2010). Intermediate Accounting.

(13th Ed.) John Wiley & Sons. New York.

Referencias y Material Suplementario

Nikolai, Loren A., Bazley, John D. y Jones, J.P. (2010).Intermediate Accounting.

(11th ed.) South-Western, Thomson Learning.

Warren, C.S., Reve, J.M. & Duchac, J.E. (2007). Accounting. (22nd ed.). South

Western.

Textos electrónico


(13th Ed.) John Wiley & Sons. New York. Retrieved from

http://bcs.wiley.com/hebcs/Books?action=index&itemId=0470374942&bcsId=4881


(11th ed.) South-Western, Thomson Learning. Retrieved from

http://websites.swlearning.com/cgiwadsworth/course_products_wp.pl?fid=M20bI&fla

g=instructor&product_isbn_issn=9780324659139&disciplinenumber=400

Revistas profesionales:

The Journal of Accountancy


http://websites.swlearning.com/cgiwadsworth/course_products_wp.pl?fid=M20bI&flag=instructor&product_isbn_issn=9780324659139&disciplinenumber=400




Evaluación

Criterios de evaluación Puntos

Asistencia y participación 80

Portafolio 100

Debate 20

Discusión sobre direcciones electrónicas en clase 100

Diario reflexivo 50

Examen Final 100

Auto evaluación 30

Ejercicios en clase 70

TOTAL 550

Descripción de la evaluación

Asistencia y participación en clase (Talleres 1-8)

o La asistencia y participación en todas las clases es obligatoria y tendrá

una puntuación de 10 puntos por cada taller. Además, por cada día se

sumará la puntuación correspondiente a los siguientes criterios:

Demostrar dominio de los temas discutidos en clase.

Cumplir con las tareas asignadas en la clase.

Participar y cumplir con el trabajo colaborativo.

Demostrar destrezas de comunicación verbal adecuadas.

Puntualidad en al entrega de los trabajos.

Se evaluará utilizando el Anejo A.

Es requisito asistir a todos los talleres para aprobar el curso. Las ausencias

afectarán su nota final (2 puntos por asistencia y 8 puntos por participación en

cada taller).

Portafolio (Talleres 3, 5 y 8)

o Todas las asignaciones escritas, juntas con la selección del trabajo hecho

durante el curso, deberán ser colocadas en un portafolio y seguir

estrictamente las especificaciones de su elaboración ubicadas en los

Anejos H-P.



o El portafolio se presentará tres veces durante este curso: La primera

evaluación en el taller 3, la segunda en el taller cinco y la evaluación final

en el taller ocho.

o El portafolio se evaluará usando el Anejo M.

Debate (Taller 2 y 4)

o Cada grupo traerá a la discusión contenido relevante al tema asignado o

escogido y utilizará todos los recursos que le ayuden a su presentación

del tema a discutir (por ejemplo: ayudas visuales, libros, afiches, etc.).

o Cada grupo podrá usar sus notas o leer pasajes cortos de lo que dicen los

investigadores sobre su tema asignado.

o Esta actividad se evaluará usando el Anejo G.

Examen Final (Taller 8)

o Este examen es para hacerlo en la casa.

o Se distribuirá en el taller seis.

o Será entregado al comienzo del taller siete.

o La actividad se evaluará a base de una escala de 100 puntos.

Discusión sobre las Direcciones Electrónicas (URL) (Talleres 1- 8)

o Los estudiantes se prepararán para discutir en grupo las direcciones

electrónicas asignadas para en taller.

o La discusión se evaluará usando el Anejo D.

Diario Reflexivo (Talleres 1,3,5, 7 y 8)

o Los estudiantes expresarán sus ideas en las materias aprendidas en el

taller, cómo éstas le ayudarán y el uso de éstas en su vida.

o El escrito será evaluado usando el Anejo E.

Auto-evaluación (Talleres 2, 4 y 6)

o Los estudiantes prepararán una evaluación considerando los aspectos

generales, vocabulario, estructura y organización.

o El escrito será evaluado usando el Anejo F.

Ejercicios (Talleres 1 – 8)

o El estudiante preparará los ejercicios asignados en el taller.

Curva de evaluación



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



Descripción de las Normas del Curso

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

Model®” del Sistema Universitario Ana G. Méndez, el mismo esta diseñado para

promover el desarrollo de cada estudiante como un profesional bilingüe. Cada

taller será facilitado en inglés y español, utilizando el modelo 50/50. Esto

significa que cada taller deberá ser conducido enteramente en el lenguaje

especificado. Los lenguajes serán alternados en cada taller para asegurar que

el curso se ofrece 50% en inglés y 50% en español. Para mantener un balance,

el módulo debe especificar que se utilizarán ambos idiomas en el quinto taller,

dividiendo el tiempo y las actividades equitativamente entre ambos idiomas. Si

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

bien puede escoger el idioma de preferencia para hacer la pregunta. Sin

embargo, el facilitador deberá contestar la misma en el idioma designado para

ese taller. Esto deberá ser una excepción a las reglas pues es importante que

los estudiantes utilicen el idioma designado. Esto no aplica a los cursos de

lenguaje que deben ser desarrollados en el idioma propio todo en inglés o todo

en español según aplique.

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

preparen antes de cada taller de acuerdo al módulo. Cada taller requiere un

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

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

taller deberá presentar una excusa razonable al facilitador. El facilitador

evaluará si la ausencia es justificada y decidirá como el estudiante repondrá el

trabajo perdido, de ser necesario. El facilitador decidirá uno de los siguientes:

permitirle al estudiante reponer el trabajo o asignarle trabajo adicional en

adición al trabajo a ser repuesto.

Toda tarea a ser completada antes del taller deberá ser entregada en la

fecha asignada. El facilitador ajustará la nota de las tareas repuestas.

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

opciones:



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

la nota existente.

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

dos por debajo de la nota existente.

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

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

una excusa válida y verificable, el facilitador determinará una actividad

equivalente a evaluar que sustituya la misma. Esta actividad deberá incluir el

mismo contenido y componentes del lenguaje como la presentación oral o

actividad a ser repuesta.

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

embargo, cada miembro de grupo deberá participar y cooperar para lograr un

trabajo de excelencia, pero recibirán una calificación individual.

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

plagiado. Se debe entender que todo trabajo sometido esta citado

apropiadamente o parafraseado y citado dando atención al autor. Todo

estudiante debe ser el autor de su propio trabajo. Todo trabajo que sea plagiado,

copiado o presente trazos de otro será calificado con cero.

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

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

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

su correo electrónico, teléfonos, y el horario disponibles.

10. EL uso de celulares esta prohibido durante las sesiones de clase; de haber una

necesidad, deberá permanecer en vibración o en silencio.

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

salón de clases.

12. Todo estudiante esta sujeto a las políticas y normas de conducta y

comportamiento que rigen al SUAGM y el curso.



Nota: Si por alguna razón no puede acceder las direcciones electrónicas

ofrecidas en el módulo, no se limite a ellas. Existen otros motores de

búsqueda y sitios Web que podrá utilizar para la búsqueda de la información

deseada. Entre ellas están:

www.google.com

www.altavista.com

www.ask.com

www.excite.com

www.pregunta.com

www.findarticles.com

www.telemundo.yahoo.com

www.bibliotecavirtualut.suagm.edu

www.eric.ed.gov/

www.flelibrary.org/

El/la facilitador(a) puede realizar cambios a las direcciones electrónicas y/o

añadir algunas de ser necesario.

http://www.findarticles.com/

http://www.telemundo.yahoo.com/

http://bibliotecavirtualut.suagm.edu/

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

http://flelibrary.org/



Filosofía y Metodología Educativa

Este curso está basado en la teoría educativa del Constructivismo.

Constructivismo es una filosofía de aprendizaje fundamentada en la premisa, de

que, reflexionando a través de nuestras experiencias, podemos construir nuestro

propio conocimiento sobre el mundo en el que vivimos.

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

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

es simplemente el proceso de ajustar nuestros modelos mentales para poder

acomodar nuevas experiencias. Como facilitadores, nuestro enfoque es el

mantener una conexión entre los hechos y fomentar un nuevo entendimiento en los

estudiantes. También, intentamos adaptar nuestras estrategias de enseñanza a las

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

predecir información.

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

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

debe comenzar con situaciones en las cuales los estudiantes estén buscando

activamente construir un significado.

2. Significado requiere comprender todas las partes. Y, las partes deben

entenderse en el contexto del todo. Por lo tanto, el proceso de aprendizaje se

enfoca en los conceptos primarios, no en hechos aislados.

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

utilizan para percibir el mundo y las presunciones que ellos hacen para apoyar

dichos modelos.

4. El propósito del aprendizaje, es para un individuo, el construir su propio

significado, no sólo memorizar las contestaciones “correctas” y repetir el

significado de otra persona. Como la educación es intrínsicamente

interdisciplinaria, la única forma válida para asegurar el aprendizaje es hacer del

avalúo parte esencial de dicho proceso, asegurando que el mismo provea a los

estudiantes con la información sobre la calidad de su aprendizaje.

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



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

múltiples perspectivas que existen en el mundo.

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



STUDY GUIDE Course Title: Intermediate Accounting I

Code: ACCO 301

Time Length: Eight Weeks

Pre-requisite: ACCO 112

Description

This course will study the generally accepted, basic principles of accounting, as they are applied to

the presentation and disclosure of the accounting information in the financial statements and related

notes. It includes wage entries, adjustments, work sheets, financial statements, appraisal of the

assets and liabilities by classification. IT also includes the procedures and principles that are followed

in the presentation of the owner’s equity and the income statement.

Textbooks and Resources

Weygandt, J.J., Kieso, D.E. & Warfield, T. (2010). Intermediate Accounting. (13th

Ed.) John Wiley & Sons. New York.

Reference and Supplementary Material

Nikolai, Loren A., Bazley, John D., and Jones, J.P. (2010). Intermediate Accounting.

(11th ed.) South-Western, Thomson Learning.

Warren, C.S., Reve, J.M. & Duchac, J.E. (2007). Accounting. (22nd ed.). South

Western.

e-Textbooks


(13th Ed.) John Wiley & Sons. New York. Retrieved from



(11th ed.) South-Western, Thomson Learning. Retrieved from

http://websites.swlearning.com/cgiwadsworth/course_products_wp.pl?fid=M20bI&fla

g=instructor&product_isbn_issn=9780324659139&disciplinenumber=400

Professional Magazine:

The Journal of Accountancy

Evaluation






Evaluation criteria Points

Attendance and participation 80

Portfolio 100

Debate 20

URLs class discussion/debate 100

Reflective diary 50

Final Exam 100

Self evaluation 30

Exercises 70

TOTAL 550

Evaluation’s description

Attendance and participation (Workshops 1 - 8)

o Attendance and participation in every workshop is mandatory. The student

will receive ten (10) points per workshop. The following criteria will also be

evaluated:

Mastery of the material discussed in class.

Completion of work assigned in class.

Collaboration with their peers on assigned group work.

Demonstration of proper verbal communication skills.

Turn in work strictly on time.

o Attendance is required to pass the course. Absences will affect your final

grade

as follows: 2 points for your attendance and 8 points for your participation in

class.

Portfolio (Workshops 1, 3, 5, and 8)

o All self assessment and reflection written assignments, together with the

selection of work done during the course, will be assembled in a portfolio

strictly following the guidelines of portfolio elaboration in Appendices (H-

P).



o The portfolio should be submitted twice during this course: First partial

evaluation (Workshop 3), and final evaluation (Workshop 5).

o The portfolio will be evaluated using Appendix M.

Debate (Workshops 2, and 4)

o Every group of students will bring into discussion the content relevant to

the assigned topic and use all the resources that help the presentation of

the topic to be discussed (e.g. visual aids, books, posters, etc.).

o Every group can use notes or read short excerpts of what researchers say

about their assigned topics.

o This activity will be evaluated using Appendix G.

Final Exam (Workshop 8)

o This is a take-home exam.

o It will be distributed on workshop six.

o Must be turn in at the beginning of workshop seven.

o This activity will be evaluated using a scale of 100 points.

URL Discussions (Workshops 1 - 8)

o The students will be prepared to discuss the URLs assigned for the

workshop.

o The discussions will be evaluated using Appendix D.

Reflective Diary (Workshops 1, 3, 5, 7 and 8)

o The students will express their thoughts on the subjects learned, how

would they help them, and how to apply these concepts in their life.

o This write-up would be evaluated using Appendix E.

Auto-evaluation (Workshops 2, 4, and 6)

o The students will prepare an evaluation considering the general aspects,

vocabulary, structure, and organization.

o The write-up would be evaluated using Appendix F.

Exercises

o Students will prepare the exercises as assigned during the workshop.

Evaluation curve



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



Description of course policies

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

Discipline-Based Immersion Model® designed to promote each student’s

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

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

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

used in the workshops will alternate to insure that 50% of the course will be

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

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

dividing that workshop’s time and activities between the two languages. If

students have difficulty with asking a question in the target language in which the

activity is being conducted, students may choose to use their preferred language

for that particular question. However, the facilitator must answer in the language

assigned for that particular day. This should only be an exception as it is

important for students to use the assigned language. The 50/50 model does not

apply to language courses where the delivery of instruction must be conducted in

the language taught (Spanish or English only).

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

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

workshop requires an average ten hours of preparation but could require more.

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

workshop must present the facilitator a reasonable excuse. The facilitator will

evaluate if the absence is justified and decide how the student will make up the

missing work, if applicable. The facilitator will decide on the following: allow the

student to make up the work, or allow the student to make up the work and

assign extra work to compensate for the missing class time.

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

the assigned date. The facilitator may decide to adjust the grade given for late

assignments and make-up work.

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

following options:



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

based on the students existing grade.

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

grades based on the students existing grade.

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

activities are extremely important as it is not possible to assure that they can be

made up. If the student provides a valid and verifiable excuse, the facilitator may

determine a substitute evaluation activity if he/she understands that an

equivalent activity is possible. This activity must include the same content and

language components as the oral presentation or special activity that was

missed.

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

each member will have to collaborate to assure the success of the group and the

assessment will be done collectively as well as individually.

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

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

quoted or paraphrased material must be properly cited, with credit given to its

author or publisher. It should be noted that plagiarized writings are easily

detectable and students should not risk losing credit for material that is clearly

not their own.

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

discussed with and given to students in writing at the beginning of the first

workshop.

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

address, phone number, hours to be contacted and days.

10. The use of cellular phones is prohibited during sessions; if there is a need to

have one, it must be on vibrate or silent mode during class session.

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

to the classrooms.

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

community established by the institution and in this course.



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

do not stop your investigation. There are many search engines and other

links you can use to search for information. These are some examples:

www.google.com

www.altavista.com

www.ask.com

www.excite.com

www.pregunta.com

www.findarticles.com

www.telemundo.yahoo.com

www.bibliotecavirtualut.suagm.edu

www.eric.ed.gov/

www.flelibrary.org/

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

necessary.

http://www.findarticles.com/

http://bibliotecavirtualut.suagm.edu/

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

http://flelibrary.org/



Teaching Philosophy and Methodology

This course is grounded in the learning theory of Constructivism.

Constructivism is a philosophy of learning founded on the premise that, by reflecting

on our experiences, we construct our own understanding of the world in which we

live.

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

make sense of our experiences. Learning, therefore, is simply the process of

adjusting our mental models to accommodate new experiences. As teachers, our

focus is on making connections between facts and fostering new understanding in

students. We will also attempt to tailor our teaching strategies to student responses

and encourage students to analyze, interpret and predict information.

There are several guiding principles of constructivism:

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

around which students are actively trying to construct meaning.

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

understood in the context of wholes. Therefore, the learning process focuses on

primary concepts, not isolated facts.

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

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

4. The purpose of learning is for an individual to construct his or her own meaning,

not just memorize the "right" answers and regurgitate someone else's meaning.

Since education is inherently interdisciplinary, the only valuable way to measure

learning is to make the assessment part of the learning process, ensuring it

provides students with information on the quality of their learning.

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

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

perspectives of the world.

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



Workshop One

Specific Objectives

At the end of this workshop, students will:

1. Describe the development of the generally accepted accounting principles

(GAAP) within the Conceptual Framework.

2. Identify the objectives, purposes, and functions of the financial statements

related to the generally accepted accounting principles.

3. Establish the interdependence and difference among the financial accounting,

public accounting, and consulting.

4. Explain the basic steps of the accounting process and analyze the realized

transactions on each one.

5. Define the objectives of the financial accounting information and the elements of

the financial statements.

Specific Language Objectives

Students will:

1. Communicate effectively through the discussion of the URL content.

2. Write clear and accurate report by describing the accounting basic principles

using specialized technology.

3. Present proposals and support his/her ideas about the subjects assigned for this

workshop with facts.

URLs

Financial Accounting

http://www.quickmba.com/accounting/fin/

Capital Allocation

http://www.investopedia.com/terms/c/capital_allocation.asp

Accounting Standards

http://www.quickmba.com/accounting/fin/standards/

Security and Exchange Commission

http://www.investopedia.com/terms/s/sec.asp

American Institute of CPAs

http://www.answers.com/topic/american-institute-of-certified-public-accountants

http://www.quickmba.com/accounting/fin/

http://www.investopedia.com/terms/c/capital_allocation.asp

http://www.quickmba.com/accounting/fin/standards/

http://www.investopedia.com/terms/s/sec.asp

http://www.answers.com/topic/american-institute-of-certified-public-accountants



FASB Codification

http://www.macpa.org/Content/23945.aspx

Conceptual Framework

http://www.accaglobal.com/archive/sa_oldarticles/13202

Basic Elements

http://www.cre8ivcpa.com/Session_01/basicelements.htm

Accounting Basic Assumptions

http://www.quickmba.com/accounting/fin/concepts/

Qualitative Characteristics

http://www.aicpa.org/pubs/cpaltr/apr2000/supps/palert2.htm

Assignments before Workshop One

1. Explore the module. Pay close attention to the rubrics, since they will be used to

assess your knowledge, language skills and participation.

2. Read about the following subjects:

a. Financial Accounting and Accounting Standards

b. Conceptual Framework Underlying Financial Accounting

3. Study the URLs addresses for this workshop and come prepared to discuss their

content in class.

Activities:

1. General presentation of the course, module, students, and facilitator.

2. The facilitator will perform an ice breaking activity with students.

3. The facilitator will discuss with the students the subjects assigned.

4. The facilitator will assign to each group of students an “URL” provided for this

workshop. The groups will present a summary of the information on it, and how

does it relate to any subject(s) discuss in the workshop.

5. Students will prepare on the blackboard (classroom) the exercises assigned

during the workshop by the facilitator.

6. The facilitator will reinforce the concepts discussed in class with additional

exercises as necessary.

7. The student will write a reflective diary to react critically about the concepts,

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

http://www.macpa.org/Content/23945.aspx

http://www.accaglobal.com/archive/sa_oldarticles/13202

http://www.cre8ivcpa.com/Session_01/basicelements.htm

http://www.quickmba.com/accounting/fin/concepts/

http://www.aicpa.org/pubs/cpaltr/apr2000/supps/palert2.htm



8. The students will begin working on their portfolios following the guidelines of

portfolio elaboration included in this module.

9. The facilitator explains the work to be completed before Workshop two.

Assessment

Each student will be assessed based on:

1. Appendix A rubric for class participation.

2. Appendix D for the URL discussion.

3. Appendix E for the reflective diary.

4. Appendix M for the portfolio.



Taller Dos

Objetivos específicos

Al final el taller dos, los estudiantes:

1. Explicar el concepto de ingresos y los gastos del período, correspondientes a

esos ingresos.

2. Describir el formato del estado de ingresos y sus componentes específicos.

3. Computar el ingreso comprensivo y preparar un estado de equidad de los

accioninstas.

4. Entender cómo se construyen proyecciones sencillas de ingresos para

períodos futuros.

5. Preparar los estados de ingresos en su forma sencilla y multi-pasos.

6. Entender los usos y limitaciones de un estado de ingresos y gastos.

Objetivos específicos de lenguaje:

Los estudiantes:

1. Presentarán sus propuestas y apoyarán éstas en el ejercicio de torbellino de

ideas.

2. Se comunicarán efectivamente durante la actividad de discusión sobre las

direcciones electrónicas.

3. Proveerán alternativas positivas al resolver los problemas asignados para este

taller.

Direcciones Electrónicas

Estado de Ingresos

http://www.investopedia.com/articles/04/022504.asp

Definición del Estado de Ingresos

http://www.investopedia.com/terms/i/incomestatement.asp

Cuentas del estado

http://msdn.microsoft.com/en-us/library/bb839286.aspx

Costo de lo vendido

http://www.investorwords.com/1158/Cost_Of_Goods_Sold.html

Contabilidad de Gastos y Costos

http://www.crecenegocios.com/la-contabilidad-de-costos/

http://www.investopedia.com/articles/04/022504.asp

http://www.investopedia.com/terms/i/incomestatement.asp

http://msdn.microsoft.com/en-us/library/bb839286.aspx

http://www.investorwords.com/1158/Cost_Of_Goods_Sold.html

http://www.crecenegocios.com/la-contabilidad-de-costos/



Gasto de Ventas

http://www.definicion.org/gastos-de-venta

Partidas extraordinarias

http://financial-dictionary.thefreedictionary.com/Extraordinary+item

Partidas Inusuales

http://www.accountingcoach.com/online-accounting-course/04Xpg05.html

Ingresos y Ganancias


Ingreso Bruto vs. Neto

http://homepages.cambrianc.on.ca/tutorial/thetutorialcentre/mathscience/math/gross

%20versus%20net.htm

Tareas a realizar antes del Taller Dos

1. Revise el contenido de las direcciones electrónicas del taller dos y vaya

preparado/a al salón para discutir los temas del taller.

2. El estudiante leerá sobre el siguiente tema:

a) Estado de Ingresos y Gastos

3. Completar los ejercicios asignados para este taller.

4. Los estudiantes prepararan un bosquejo y una bibliografía anotada con un

mínimo de 10 referencias de diarios académicos de acuerdo a APA, del tema de

actualidad de contabilidad del cual prepararan un trabajo escrito y una

presentación oral en el taller ocho.

Actividades:

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

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

3. En un ejercicio de torbellino de ideas, los estudiantes – con la ayuda del

facilitador – desarrollarán una lista que les ayude a explicar los distintos

componentes del estado de ingresos y gastos.

4. El facilitador asignará a cada grupo una dirección de Internet (URL) provista para

el taller. Cada grupo presentará un resumen sobre la información en el mismo y

sobre cómo ésta se relaciona a los temas discutidos en este taller

http://www.definicion.org/gastos-de-venta

http://financial-dictionary.thefreedictionary.com/Extraordinary+item



http://homepages.cambrianc.on.ca/tutorial/thetutorialcentre/mathscience/math/gross%20versus%20net.htm

http://homepages.cambrianc.on.ca/tutorial/thetutorialcentre/mathscience/math/gross%20versus%20net.htm



5. Los estudiantes reaccionarán a las presentaciones de sus compañeros, ya sea

comentando a favor de sus puntos sobre los temas, o retando los mismos

exponiendo claramente su posición.

6. Los estudiantes prepararán en la pizarra los ejercicios asignados durante el taller

por el facilitador.

7. El facilitador asignará ejercicios adicionales según crea conveniente para

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

forma grupal.

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

taller.

9. Los estudiantes continuarán trabajando en sus portafolios.

10. El facilitador mencionará las tareas a ser realizadas para el taller tres.

Avalúo

1. El Anejo A incluye la matriz de valoración para la participación en clase.

2. El Anejo C se utilizará para la actividad del bosquejo y bibliografía.

3. El Anejo D se utilizará para la actividad de “URL”.

4. El Anejo F se utilizará par la actividad de auto evaluación.

5. El Anejo G se utilizará para la actividad del torbellino de ideas.



Workshop Three

Specific Objectives


1. Describe and classify the assets, liabilities and equity and the accounts that

compose them.

2. Identify the different formats used to present the balance sheet information.

3. Understand and be able to explain the importance of the notes to the financial

statements and the types of disclosure or information that should be included in

the notes.

4. Compute and analyze the ratios related to the company’s performance.

5. Indicate the purpose of the statement of cash flows.

6. Prepare a basic statement of cash flows.


Students will:


2. Write a clear and accurate reflective diary using appropriate vocabulary,

grammar, and style.

3. Use sophisticated software and understand the cash flow statement.

URLs

Balance Sheet

http://www.investopedia.com/terms/b/balancesheet.asp

Elements of Balance Sheet

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

Preparing the Balance Sheet

http://www.va-interactive.com/inbusiness/editorial/finance/intemp/balance.html

Assets definition

http://www.investorwords.com/273/asset.html

Liabilities

http://financial-statements.suite101.com/article.cfm/understanding_liability_accounts

Stockholders’ Equity


http://www.investopedia.com/terms/b/balancesheet.asp

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

http://www.va-interactive.com/inbusiness/editorial/finance/intemp/balance.html

http://www.investorwords.com/273/asset.html

http://financial-statements.suite101.com/article.cfm/understanding_liability_accounts




Structure of the Cash flow Statement

http://www.googobits.com/articles/932-how-to-prepare-a-cash-flow-statement.html

Operating activities

http://www.investorwords.com/5445/cash_flows_from_operating_activities.html

Financing activities

http://www.investorwords.com/5443/cash_flows_from_financing_activities.html

Investing activities

http://blog.accountingcoach.com/investing-activities-cash-flow-statement/

Assignments before Workshop Three

1. Prepare the exercises assigned for this workshop.

2. Revise the content of the Internet addresses, and come prepared to discuss in

class the subjects for this workshop.

3. Read, study, and come to class prepared to discuss the following subjects:

a) Balance Sheet and Cash Flow Statements

4. Come prepared to actively participate in class.

Activities:

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

2. The facilitator will clarify any doubt about the subjects covered thus far in the

course.

3. Students will meet in groups according to the “URL” they printed as homework.

The groups will present a summary of the information on it, and how does it

relate to any subject(s) discuss in the workshop



5. Students will prepare on the blackboard the exercises assigned during the

workshop by the facilitator.



7. Students will continue working on their portfolios and insert all the documents

written and/or completed so far, following the guidelines of portfolio elaboration.

8. Students will hand in the portfolio to the facilitator for its first partial evaluation.

http://www.googobits.com/articles/932-how-to-prepare-a-cash-flow-statement.html

http://www.investorwords.com/5445/cash_flows_from_operating_activities.html

http://www.investorwords.com/5443/cash_flows_from_financing_activities.html

http://blog.accountingcoach.com/investing-activities-cash-flow-statement/



9. The facilitator explains the work to be completed before Workshop four.

Assessment








Taller Cuatro


Al final el taller cuatro, los estudiantes:

1. Indicar cómo reportar el efectivo y partidas relacionadas.

2. Distinguir la composición, el manejo y el control del efectivo, incluyendo la

reconciliación bancaria.

3. Analizar las cuentas por cobrar y medir cuán eficientemente la empresa está

utilizando este activo.

4. Identificar los distintos tipos de cuentas por cobrar.

5. Evaluar los métodos apropiados de desglosar las ventas y las cuentas por

cobrar en los estados financieros.

6. Reconocer los métodos correctos de contabilizar y valorar los pagarés por

cobrar.


Los estudiantes:



2. Presentarán sus propuestas y apoyarán éstas en la actividad del debate.

3. Analizarán e interpretarán las cuentas de efectivo y cuentas por cobrar, y

establecerán un plan de acción sobre cómo presentar las mismas en el estado

financiero.


Cuentas de efectivo

http://www.investorwords.com/748/cash_account.html

Control del efectivo

http://www.wisegeek.com/what-is-cash-control.htm

Controles internos sobre el efectivo

http://www.appraisaltoday.com/cash.htm

Reconciliación bancaria


http://www.investorwords.com/748/cash_account.html

http://www.wisegeek.com/what-is-cash-control.htm

http://www.appraisaltoday.com/cash.htm




Reconciliación de la cuenta de efectivo

http://www.bookkeepingservicesindia.com/bank_reconciliation.php

Cuentas por cobrar

http://www.investopedia.com/terms/a/accountsreceivable.asp

Operaciones de cuentas por cobrar

http://accountreceivables.org/

Definición de cuentas por cobrar

http://www.wisegeek.com/what-is-accounts-receivable.htm

Cuentas incobrables

http://www.accountingcrosswords.com/accounts-receivable.php

Reserva para cuentas incobrables

http://www.answers.com/topic/bad-debt-reserve

Tareas a realizar antes del Taller Cuatro

1. Preparar los ejercicios asignados para este taller.

2. Revise el contenido de las direcciones electrónicas del taller cuatro y vaya


3. Leer acerca del tema de:

a. Efectivo y Cuentas por cobrar

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

presentación oral correspondiente al taller ocho.

Actividades:

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





4. El facilitador dividirá la clase en cuatro grupos pequeños. Cada grupo

seleccionará un proceso/tema de los asignados para el taller para representarlo

en una discusión utilizando la técnica del debate.


por el facilitador.

http://www.bookkeepingservicesindia.com/bank_reconciliation.php

http://www.investopedia.com/terms/a/accountsreceivable.asp

http://accountreceivables.org/

http://www.wisegeek.com/what-is-accounts-receivable.htm

http://www.accountingcrosswords.com/accounts-receivable.php

http://www.answers.com/topic/bad-debt-reserve





forma grupal.




8. Los estudiantes aplicarán los conocimientos aprendidos en este taller al trabajo

de Evaluación del Punto Medio.

9. Los estudiantes continuarán trabajando en sus portafolios siguiendo las

indicaciones dadas en este módulo.


taller.

11. El facilitador explicará las tareas a ser completadas antes del Taller cinco.

Avalúo


2. El Anejo G se utilizará para la actividad del debate.





Workshop Five

Specific Objectives


1. Identify major classifications of inventory.

2. Distinguish between perpetual and periodic inventory systems.

3. Understand the items to include as inventory costs.

4. Explain the significant and use of a LIFO reserve.

5. Identify the effects of inventory errors on the financial statements.

6. Understand why companies select given inventory methods.


Students will:

1. Communicate effectively the discussion of the URL content.

2. Use sophisticated software and understand the accounting for inventories.

3. Write analytical reports for the valuation of inventories and to provide consulting

services.

ULRs

Inventory

http://www.wisegeek.com/what-is-inventory.htm

Inventory Control

http://www.ideamarketers.com/?Proper_Inventory__Control&articleid=360830

Cost Flow

http://ccba.jsu.edu/accounting/INVENTORYCOSTFLOW.HTML

Inventory and cost of goods sold


Accounting for inventory

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

Inventory valuation

http://www.kcsi.ca/features/valuation.html

Control inventory valuation

http://www.wisegeek.com/what-is-inventory.htm

http://www.ideamarketers.com/?Proper_Inventory__Control&articleid=360830

http://ccba.jsu.edu/accounting/INVENTORYCOSTFLOW.HTML



http://www.kcsi.ca/features/valuation.html



http://www.pioneerinteractive.com/startech/help/?_inventmanage_parts_control_inve

ntory_valuation_.htm

Consigned Inventory

http://www.inventoryops.com/ConsignmentInventory.htm

First-In, First-Out

http://biztaxlaw.about.com/od/glossaryf/g/fifo.htm

Last-In, First-Out

http://biztaxlaw.about.com/od/glossaryl/g/lifo.htm

Assignments before Workshop Five

1. Work on the exercises assigned for this workshop.


class the subjects for this workshop.


a) Valuation of Inventories: A Cost-Basis Approach


Activities:

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


course.



relate to any subject(s) discuss in the workshop









8. Students will hand in the portfolio to the facilitator for its partial evaluation.

http://www.pioneerinteractive.com/startech/help/?_inventmanage_parts_control_inventory_valuation_.htm

http://www.pioneerinteractive.com/startech/help/?_inventmanage_parts_control_inventory_valuation_.htm

http://www.inventoryops.com/ConsignmentInventory.htm

http://biztaxlaw.about.com/od/glossaryf/g/fifo.htm

http://biztaxlaw.about.com/od/glossaryl/g/lifo.htm



9. The facilitator explains the work to be completed before Workshop six.

Assessment








Taller Seis


Al final el taller seis, los estudiantes:

1. Describir y aplicar la regla de “el más bajo, costo o Mercado”.

2. Explicar cuándo las compañías valoran el inventario al valor neto realizable.

3. Discutir los problemas contables relativos a compromisos de compras.

4. Determinar el inventario final aplicando el método de ganancia bruta.

5. Explicar cómo informar y analizar el inventario.


Los estudiantes:



2. Presentarán sus propuestas y apoyarán sus ideas con hechos durante la

actividad de discusión y reacción a las presentaciones de sus compañeros.


taller.


Costo o mercado, el más bajo


Aplicando la regla de costo mercado


Valor del inventario

http://taxguide.completetax.com/text/c60s15d155.asp

Valor neto realizable

http://www.investopedia.com/terms/n/nrv.asp

Aplicando el valor neto realizable

http://www.business-accounting-guides.com/net-realizable-value.html

Compromiso de compras

http://www.lynxsystemsinc.com/pdf/POCA%20full%20April%201,%202007.pdf

Método de ganancia bruta

http://web.cba.neu.edu/~sbruns/gpmeth.htm



http://taxguide.completetax.com/text/c60s15d155.asp

http://www.investopedia.com/terms/n/nrv.asp

http://www.business-accounting-guides.com/net-realizable-value.html

http://www.lynxsystemsinc.com/pdf/POCA%20full%20April%201,%202007.pdf

http://web.cba.neu.edu/~sbruns/gpmeth.htm



Método de ganancia bruta

http://blog.accountingcoach.com/gross-profit-method-inventory/

Método de inventario al detal

http://www.answers.com/topic/retail-inventory-method

Venta al detal

http://www.yourdictionary.com/business/retail-inventory-method

Tareas a realizar antes del Taller Seis

1. Revise el contenido de las direcciones electrónicas del taller seis y vaya


2. El estudiante deberá realizar la siguientes lectura acerca del siguientes

temas:

a. Inventarios: Situaciones adicionales sobre valorización.

3. Completar los ejercicios asignados para este taller

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

presentación oral correspondiente al taller ocho

Actividades:

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









por el facilitador.



forma grupal.

7. Se distribuirá el examen final para que los estudiantes se lo lleven a la casa y lo

contesten. El mismo será entregado al comienzo del taller siete.

http://blog.accountingcoach.com/gross-profit-method-inventory/

http://www.answers.com/topic/retail-inventory-method

http://www.yourdictionary.com/business/retail-inventory-method




taller.

9. Los estudiantes continuarán trabajando en sus portafolios.

10. El facilitador mencionará las tareas a ser realizadas para el taller siete.

Avalúo






Workshop Seven

Specifics Objectives


1. Discuss the characteristics of the corporate form of organization.

2. Identify the key components of the stockholders’ equity.

3. Explain the accounting procedures for issuing shares of stocks.

4. Describe the accounting for treasury stocks.

5. Explain the accounting for and reporting of preferred stocks.

6. Indicate how to present and analyze stockholders’ equity.


Students will:


2. Write a clear and accurate reflective diary using appropriate vocabulary,

grammar, and style.

3. Use sophisticated software and understand the components of the stockholders’

equity section on the balance sheet.

ULRs

Stockholders’ equity

http://www.investorwords.com/4737/stockholders_equity.html

Stockholders’ equity

http://www.fxwords.com/s/stockholders-equity.html

Common Stocks

http://www.investorwords.com/986/common_stock.html

Common Stock valuation

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

Stocks valuation

http://www.zenwealth.com/BusinessFinanceOnline/SV/StockValuation.html

Types of dividends

http://finance.mapsofworld.com/dividend/definition.html

Different types of dividends

http://www.corporateforms.net/articles/dividends.php

http://www.investorwords.com/4737/stockholders_equity.html

http://www.fxwords.com/s/stockholders-equity.html

http://www.investorwords.com/986/common_stock.html

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

http://www.zenwealth.com/BusinessFinanceOnline/SV/StockValuation.html

http://finance.mapsofworld.com/dividend/definition.html

http://www.corporateforms.net/articles/dividends.php



Stock Splits

http://www.sec.gov/answers/stocksplit.htm

Why a stock split?

http://www.investopedia.com/ask/answers/113.asp

Preferred Stocks

http://www.investorwords.com/3778/preferred_stock.html

Assignments before Workshop Seven

1. Work on the exercises assigned by the facilitator for this workshop.

2. Complete the exam and turn it in at the beginning of the workshop.


class, the subjects for this workshop.


a) Stockholders’ Equity


Activities:

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


course.



relate to any subject(s) discuss in the workshop.









8. The facilitator explains the work to be completed before Workshop eight.

http://www.sec.gov/answers/stocksplit.htm

http://www.investopedia.com/ask/answers/113.asp

http://www.investorwords.com/3778/preferred_stock.html



Assessment







Taller Ocho


Al finalizar el taller ocho, los estudiantes:

1. Aplicar el principio de reconocimiento de ingresos.

2. Describir el problema contable para el reconocimiento de ingreso en el punto de

venta.

3. Aplicar el método de por ciento completado para contratos a largo plazo.

4. Describir el método contable de ventas a plazos.

5. Explicar el método de recuperación de costos.

6. Aplicar el método de contrato completado para contratos a largo plazo.


Los estudiantes:



2. Presentarán sus propuestas y apoyarán sus ideas con hechos durante la

presentación oral y escrita.


taller.


Reconocimiento de ingresos

http://beginnersinvest.about.com/od/gaap/a/aa0605.htm

Principio de reconocimiento de ingresos

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

Por ciento completado

http://www.businessdictionary.com/definition/percentage-of-completion-method.html

Contrato terminado

http://www.businessdictionary.com/definition/completed-contract-method.html

Contabilidad para contrato terminado

http://www.cpa-connecticut.com/completedcontractmethod.html

Método de venta a plazo

http://financial-dictionary.thefreedictionary.com/Installment+Method

http://beginnersinvest.about.com/od/gaap/a/aa0605.htm

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

http://www.businessdictionary.com/definition/percentage-of-completion-method.html

http://www.businessdictionary.com/definition/completed-contract-method.html

http://www.cpa-connecticut.com/completedcontractmethod.html

http://financial-dictionary.thefreedictionary.com/Installment+Method



Método de recuperación de costos

http://www.answers.com/topic/cost-recovery-method

Derecho a devolución

http://www.fasb.org/st/summary/stsum48.shtml

Venta artificial

http://www.investopedia.com/terms/c/channelstuffing.asp

Venta artificial

http://www.yourdictionary.com/business/channel-stuffing

Tareas a realizar antes del Taller Ocho

1. Trabajar con los ejercicios asignados por el facilitador/a para este taller.

2. Revise el contenido de las direcciones electrónicas del taller ocho y vaya


3. Leer acerca del tema de:

a. Reconocimiento de Ingresos.

4. Los estudiantes continuaran trabajando con su trabajo final escrito, y

presentación oral correspondiente al taller ocho.

Actividades:


2. El facilitador aclarará cualquier duda sobre el material cubierto en el curso.



sobre cómo ésta se relaciona a los temas discutidos en este taller.


por el facilitador.

5. Los estudiantes prepararán el diario reflexivo para reaccionar en forma crítica

sobre los conceptos, sentimientos y actitudes relacionadas a los temas cubiertos

en el taller.

6. Los estudiantes finalizarán sus portafolios a ser sometidos al final del taller para

el avalúo final.

7. El facilitador hará los comentarios finales.

http://www.answers.com/topic/cost-recovery-method

http://www.fasb.org/st/summary/stsum48.shtml

http://www.investopedia.com/terms/c/channelstuffing.asp

http://www.yourdictionary.com/business/channel-stuffing



8. El representante del grupo distribuirá la forma para evaluación del curso y luego

de ésta ser completada, la recogerá y entregará a la oficina.

Avalúo



3. El Anejo E para el diario reflexivo.

4. Los Anejos B y C se usarán para evaluar la presentación.

5. El Anejo M se usará para el portafolio.

.



Anejos/Appendices



Anejo A/Appendix A

Rubric for evaluation of class participation

Name: __________________________ Date: __________________

Criteria Value

Points

Student

Score

Comments

Content

Contributions and participation in the class

1 point

Demonstrate interest in the class

1 point

Answer questions to the facilitator and fellow students.

1 point

Make questions related to the topic of the course

1 point

Prepared in the class 1 point

Contribute with additional material.

1 point

Initiative and creativity 1 point

Language

Use correct pronunciation 1 point

Read and explains concepts using appropriate grammar, syntax and verb usage

1 point

Address the class to present information in a clear interesting way.

1 point

Total score 10 points ( 70%

content and 30%

language)

_____________

Total score

Student’s Name: _______________________

Facilitator’s Signature: ________________________



Note: The score obtained by the student should be recorded as follows:

Excellent: 1.00 point Good: 0.75 point Fair: 0.50 point Needs improvement: 0.25 point



Anejo B/Appendix B

Matriz de valoración de la presentación oral

Integrantes del grupo _______________________________________________

Curso: ______________________ Fecha: ________________________

Tema: _______________________ Tiempo: ________________________

Criterios Valor Puntaje obtenido

Presentación

Mantiene la atención de toda la

audiencia utilizando el contacto

visual directo, y mirando las notas

raramente.

1 punto

Los movimientos son adecuados y

ayudan a la audiencia a visualizar el

contenido de la presentación.

1 punto

El estudiante demuestra estar

relajado y tranquilo, sin hacer

errores.

1 punto

El estudiante utiliza una voz clara

con Buena proyección y entonación.

1 punto

El estudiante demuestra un

conocimiento completo al responder

todas las preguntas con

explicaciones y elaboraciones.

1 punto

El estudiante presenta la

información en una secuencia lógica

e interesante la cual la audiencia

puede seguir sin problema.

1 punto

Demuestra una actitud fuerte y

positiva acerca del tema durante

toda la presentación.

1 punto



Lenguaje

Demuestra habilidad en el manejo

del idioma español estándar

(vocabulario, sintaxis y flujo de

ideas).

1 punto

Usa una pronunciación correcta

durante la presentación.

1 punto

El nivel de formalidad de la

presentación es adecuada a la

naturaleza de la misma.

1 punto

Total 10 (70% contenido

y 30% lenguaje)

___________

Puntaje Total:

El nombre del estudiante: ______________________________ Firma del facilitador: _________________________

Nota: La puntuación obtenida por el estudiante será como sigue:

Excelente: 1.00 punto Buena: 0.75 punto Razonable: 0.50 punto Nesecita mejorar: 0.25 punto



Anejo C/Appendix C Matriz de valoración del trabajo escrito

Integrantes del grupo: ______________________________________________

Curso: ______________________ Fecha: ________________________

Tema: ______________________ Tiempo: ________________________

Criterios Valor Puntaje obtenido

Contenido

La excelente organización realza la

claridad y la comprensión del informe.

1 punto

La relevancia del tema para la clase o la

audiencia es obvia. Es fácil de predecir el

contenido del informe ya que los temas

importantes a discutirse están

mencionados específicamente.

1 punto

Se dan ejemplos claros para apoyar las

oraciones centrales y el propósito general

del informe; el análisis brinda maneras

novedosas para reflexionar en el material;

el material citado está bien integrado; las

ideas son profundas pero no

redundantes.

1 punto

El tono del informe es consistentemente

profesional y apropiado.

1 punto

El escritor elabora conclusiones sucintas

y precisas basadas en la literatura

existente. Se ofrecen sugerencias para

futuras investigaciones.

1 punto

Las referencias provienen de revistas

profesiones y otras fuentes aprobadas.

Incluye numerosas fuentes académicas

1 punto



relevantes demostrando una

investigación extensa y profunda; se

apoya muy poco en fuentes terciarias de

información.

Se utiliza precisa y consistentemente el

estilo APA en el informe y en la página de

referencias. Las referencias del listado

concuerdan con las citas en el texto y

todas han sido escritas adecuadamente

usando el estilo APA.

1 punto

Lenguaje

Demuestra habilidad en el manejo del

idioma inglés estándar (vocabulario,

sintaxis y flujo de ideas).

1 punto

Usa la puntuación y la ortografía

correctamente.

1 punto

El nivel de formalidad utilizado es

adecuado a la naturaleza y propósito del

documento.

1 punto

Total 10 (70% contenido y

30% language)

___________

Puntaje Total:

El nombre del estudiante: ______________________________ Firma del facilitador: _________________________

Nota: La puntuación obtenida por el estudiante será como sigue:

Excelente: 1.00 punto Buena: 0.75 punto Razonable: 0.50 punto Nesecita mejorar: 0.25 punto



Anejo D/Appendix D

Rubric for the evaluation of: Oral debate and “URLs” discussions

Name/group______________________________________________________

Topic: __________________________________ Date: __________________

Criteria Value points Student’s score

Content

Introductory content is clear & well

stated.

1 point

Identifies and understands all of the

main issues in the case study.

1 point

Well documented, reasoned, and

pedagogically appropriate comments

on solutions, or proposals for

solutions, to all issues in the case

study.

1 point

Sentences are cohesive and ideas

flow as the analysis is read.

1 point

Excellent research into the issues with

clearly documented links to class

(and/or outside) readings.

1 point

Draw conclusions based on research-

based facts only.

1 point

Demonstrate a comprehensive grasp

of significant ideas to reach a higher

level of understanding in an organized

manner.

1 point

Lenguage

Demonstrates a command of standard 1 point



English (vocabulary, syntax and flow

of ideas)

The formality level used in the

discussion is appropriate to the nature

of the debate.

1 point

Demonstrates good attitude in

accepting others’ points of view and

asking/answering questions.

1 point

Total score 10 points

( 70% content and

30% language)

_____________

Total score

Student’s Name: _______________________

Facilitator’s Signature: ________________________





Anejo E/Appendix E

Reflective Diary

Name: _______________________

Date: _______________________

The purpose of this reflective diary is to be able to reflect on the significance of

this course. You should draw on your own experiences for examples of the ideas

you are studying. You can also speculate about how you might apply what you are

learning in class. This process will help in your self-analysis.

At the end of each workshop, you should reflect on the topics presented and

answer the following guide questions.

1. Today I learned ….(express these thoughts in a simple manner and in your

own words)

2. The topic presented in class today helps me to … (reflect in relation with the

topics discussed in class….)

3. I can apply what was presented in class today to some aspects of my personal life or to any other past experience …



Anejo F/Appendix F Auto evaluación del estudiante

Aspectos generales

Mi trabajo se entiende claramente y es interesante. Mi trabajo incluye material relevante, investigativo e incluye más que un mensaje general.

Demuestra que entiendo la materia Refleja sustancia lógica y originalidad. La información no es limitada ni escasa.

Organización

La organización de mi trabajo demuestra un tema central o un propósito. He organizado mi trabajo y presentación tomando en cuenta la audiencia. Mi trabajo tiene secuencia e ideas lógicas. Mi trabajo tiene secciones apropiadas, incluyendo introducción y conclusión que provean al lector una visión general del texto.

Vocabulario

Utilizo un vocabulario convincente que transmite el mensaje de forma interesante, precisa y natural.

Mi trabajo escrito es conciso, utilicé verbos de acción y vocabulario apropiado.

He considerado al lector y al escribir he utilizado un lenguaje que capte la atención del lector.

Estructura

Mis oraciones están bien construidas, con una estructura variada, simple y compleja, facilitando la lectura.

He utilizado buena pronunciación, puntuación. Las oraciones tienen fluidez. He editado mi trabajo cuidadosamente.

Este instrumento lo puede utilizar el estudiante para evaluar sus tareas y asegurarse de haber cumplido con los requisitos mínimos. Traducción: Manual de “Assessment and Evaluation Resource Guide, 1988”.



Anejo G/Appendix G

Debate rubric

Student name/Group: _______________________________________________

Course: __________________________ Date: ________________________

Criteria Value Points Student Score

Content

Participants offer an in-depth and solid analysis of the discussed content and the dialogue flows smoothly during the discussion.

1 point

Participants –through their comments– show deep knowledge of the discussed topic and a high level of understanding of questions asked by the audience.

1 point

Participants are appropriately prepared for discussion – with notes taken from their reading and passages or textbooks properly highlighted about the topic in discussion.

1 point

Participants, through their comments, show that they are paying close attention to what other participants say about the topic.

1 point

Participants provide explanations and follow up to enrich discussion.

1 point

Participants’ observations are usually related to ideas or arguments presented in this discussion.

1 point

Participants show a professional attitude and posture during the discussion.

1 point

Language



Participants show good use of the standard English language (vocabulary, syntax and flow of ideas).

1 point

Participants use appropriate intonation in making remarks and good projection of the voice toward the audience.

1 point

Given a controversial topic during discussion, participants show a persuasive argument to support their points of view about it.

1 point

Total 10 points ( 70% content y 30% language)

Total Score:

Student name: ______________________________ Facilitator’s signature: _________________________





Anejo H/ Appendix H

Guidelines to prepare the portfolio

1. Determination of sources of content

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

a. Projects, surveys, and reports.

b. Oral presentations

c. Essays: dated writing samples to show progress

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

progress

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

or reaction papers.

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

g. Learning journals, reflexive diaries.

h. Self assessments, peer assessments, facilitator assessments.

i. Notes from student-facilitator conferences.

3. Organization of documentation

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

workshops. Workshops will be separated from one another using construction

paper or paper of different colors, with tabs indicating the workshop number.

4. Presentation of the portfolio

Documentation will be posted in a binder or in a digital version (e-

portfolio).

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

of research papers submitted at Metro Orlando Campus. This cover page

will be placed at the beginning of the portfolio.

The entire portfolio will follow APA style: Courier or Times New Roman

font, size 12, double space, and 1-inch margins. See a “Publication

Manual of the APA, Fifth Edition”.

A log of entries that can be expanded with each new entry properly

numbered. The table, which should be located at the beginning, should



include a brief description, date produced, date submitted, and date

evaluated (Appendix J).

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

A list of references and appendixes of all assignments included will be

added to the end of the portfolio.

The Portfolio Informational Sheet will be placed in the transparent front

pocket of the binder for identification purposes (Appendix I).

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

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

school life, is sharing feedback with each student to review the contents, student

reflections, and your evaluations of individual items and all of the work together

as related to learning targets (Banks, 2005).

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

contain information pertaining to weaknesses and strengths found in students’

portfolios (Appendix M). Facilitators will focus their attention on showing

students what is possible and their progress rather than what is wrong; however,

this does not mean that facilitators will not cover weaknesses and areas for

improvement during the conference. Facilitators will send this feedback template

upon completion of workshop one.

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

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

portfolios, and how to become better metacognitive learners on the feedback

template. Students will e-mail the template with their comments back to the

facilitator after every workshop.

6. Portfolio storage:

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

Students will sign an official document empowering Ana G. Mendez

University System with rights to use their portfolios with educational or

accreditation purposes during this term (Appendix N).

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

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



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

O).



Anejo I/Appendix I

PORTFOLIO INFORMATIONAL SHEET

Sistema Universitario Ana G. Méndez Florida Campuses

Universidad del Este, Universidad Metropolitana, Universidad del Turabo

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

Graduate

Concentration

Student’s Name

Facilitator’s Name

Course:

Portfolio rated as

Reason of this rate



Anejo J/Appendix J

Log of Entries

Entry Description

Date of Entry

Date

Submitted

Date

Evaluated

Page #

1

2

3

4

5

6

7

8

9

10



Anejo K/Appendix K: Overall Portfolio Self-Assessment

Dear Student: This form will assist you in monitoring your portfolio and determining the strengths and weaknesses of your writing Part I: Read the statements below. Write the numbers that mostly honest reflects your self assessment (Scale 1-5: 5=strong, 4=moderately strong, 3=average, 2=moderately weak, 1=weak) _____ 1. My portfolio contains all of the items required by the facilitator. _____ 2. My portfolio provides strong evidence of my improvement over the course. _____ 3. My portfolio provides strong evidence of my ability to report factual

information. _____ 4. My portfolio provides strong evidence of my ability to write effectively. _____ 5. My portfolio provides strong evidence of my ability to think and write

creatively. Part II: On the lines below, write the topic of each assignment. Rate your effort for each piece (5=strong effort, 1=weak effort). In the space below write one suggestion for improving that piece. _____ 1. ___________________________________________________________ ___________________________________________________________ _____ 2. ___________________________________________________________ ___________________________________________________________ _____ 3. ___________________________________________________________ ___________________________________________________________ _____ 4. ___________________________________________________________ ___________________________________________________________ _____ 5. ___________________________________________________________ ___________________________________________________________ Part III: In assessing my overall portfolio, I find it to be (check one) Very satisfactory __________ Satisfactory __________ Somewhat satisfactory __________ Unsatisfactory __________

Part IV: In the space below list your goal for the next PT and two strategies you plan to achieve. Goal: _________________________________________________________________ Strategies:

1. __________________________________________________________________

2. __________________________________________________________________



Anejo L/Appendix L

Checklist for Portfolio Assessment

Has the student set academic goals?

Does the portfolio include enough entries in each area to make

valid judgments?

Does the portfolio include evidence of complex learning in realistic

setting?

Does the portfolio provide evidence of various types of student

learning?

Does the portfolio include students’ self-evaluations and

reflections on what was learned?

Does the portfolio enable one to determine learning progress and

current level of learning?

Does the portfolio provide clear evidence of learning to users of

the portfolio?

Does the portfolio provide for student participation and

responsibility?

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

manner?

Does the portfolio include assessments based on clearly stated

criteria of successful performance?

Does the portfolio provide for greater interaction between

instruction and assessment?

Adapted from:

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

Pearson Education, Inc.



Anejo M/Appendix M

Portfolio Rubric

4 3 2 1

PORTFOLIO APPEARANCE

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

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

Professionalism: Is the appearance of the portfolio

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

Organization: Is the portfolio organized in a manner that makes

it easy to follow and easy to quickly locate information?

PORTFOLIO CONTENT AND FUNCTION

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

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

Authenticity: Are the samples and illustrations a true reflection

of the student’s efforts and abilities?

Growth/Development: Do samples provide thorough

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

Collaboration: Do items show examples of both individual and

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



Reflection and Personal growth: Do items show exceptional

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

Professional Conduct: Do items show clear understanding of

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

Overall Portfolio Impact

Is this portfolio an asset in demonstrating the student’s value

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

Rating Scale 4 = Outstanding 3 = Very good 2 = Good 1 = Needs improvement

Source: Retrieved from www.lcusd.net/lchs/portfolio/rubric.htm on February 10th, 2007.

Adapted 02/10/2007 by Fidel R. Távara, M.Ed. Coordinator of Assessment and

Placement – Metro Orlando Campus

http://www.lcusd.net/lchs/portfolio/rubric.htm



Anejo N/Appendix N

Portfolio Assessment Feedback Template

Strengths Weaknesses Improvement Ideas

Facilitator’s comments

Student’s response and comments



Anejo O/Appendix O

Use and Return of Portfolio

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

I, ____________________________________, grant permission to the office of

Assessment and Placement of the Ana G. Méndez University System, to keep in

their records a copy of my portfolio. I understand that the portfolio is going to be

used for accreditation or educational purposes only, and that is not going to be

disclosed without my consent.

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

keep a copy of my portfolio for six months and return it to me at the end of this

period of time.

_______________________________ ___________

Student’s Name (print) Date

_______________________________ ___________

Student’s Signature Date



Anejo P/Appendix P

Use and Discard of Portfolio

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

I, ____________________________________, grant permission to the office of

Assessment and Placement of the Ana G. Méndez University System to keep in

their records a copy of my portfolio. I understand that the portfolio is going to be

used for accreditation or educational purposes only, and that is not going to be

disclosed without my consent.

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

keep a copy of my portfolio for six months and discard it at the end of this period of

time.

_______________________________ ___________

Student’s Name (print) Date

_______________________________ ___________

Student’s Signature Date

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