sistema universitario ana g. méndez school for ... 721 dlp 2008... · sistema universitario ana g....

Sistema Universitario Ana G. Méndez

School for Professional Studies

Florida Campuses

Universidad del Este, Universidad Metropolitana, Universidad del Turabo

ACCO 721

Accounting Seminar

Seminario de Contabilidad

(This course requires that Faculty and Students have a current IRB Certification)

© Sistema Universitario Ana G. Méndez, 2008

Derechos Reservados.

© Ana G. Méndez University System, 2008. All rights reserved.

ACCO 721 Accounting Seminar 2

Rev. 2008. Jose A. Martinez, MBA, CPA.

TABLA DE CONTENIDO/TABLE OF CONTENTS

Página/Page

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

STUDY GUIDE .........................................................................................................10

WORKSHOP ONE ...................................................................................................16

TALLER DOS ...........................................................................................................20

WORKSHOP THREE ...............................................................................................23

TALLER CUATRO ....................................................................................................27

WORKSHOP FIVE/TALLER CINCO ........................................................................30

ANEJO A/APPENDIX A ............................................................................................35

ANEJO B/APPENDIX B ............................................................................................36

ANEJO C/APPENDIX C ...........................................................................................38

ANEJO D/APPENDIX D ...........................................................................................40

ANEJO E/APPENDIX E ............................................................................................41

ANEJO F/APPENDIX F ............................................................................................43

ANEJO G/APPENDIX G ...........................................................................................44

ANEJO H/ APPENDIX H ..........................................................................................45

ANEJO I/APPENDIX I ..............................................................................................47

ANEJO J/APPENDIX J .............................................................................................48

ANEJO K/APPENDIX K ............................................................................................49

ANEJO L/APPENDIX L ............................................................................................50

ANEJO M/APPENDIX M ..........................................................................................52

ANEJO N/APPENDIX N ...........................................................................................53

ANEJO O/APPENDIX O ...........................................................................................54



PRONTUARIO

Titulo del Curso: Seminario de Contabilidad

Codificación: ACCO 721

Duración: Cinco Semanas

Prerrequisito: 12 créditos graduados de especialidad

Descripción

Aplicación de los principios de Contabilidad (GAAP) para la solución de problemas

relacionados a los requisitos operacionales, funcionales y de contabilidad de una

empresa. Énfasis en la investigación, presentación y discusión de casos y artículos

recientes. Se requiere preparar y presentar un proyecto de investigación en el área de

contabilidad financiera.

*Este curso requiere que los alumnos y el facilitador se certifiquen en los procesos de

investigación del IRB.

Texto y Recursos

Epstein, B. J., Nach, R., & Bragg, S. M. (2007). GAAP 2008 interpretation and

application of generally accepted Accounting Principles. New Jersey: Wiley.

Referencias y Material Suplementario

Kieso, D. E., Weygandt, J.J., & Warfield, T. D. (2007). Intermediate accounting. (12th

ed.). New Jersey: Wiley.

Beams, F. A., Anthony, J.H., Clement, R. P. & Lowensohn, S. H. (2006). Advanced

accounting. (6th ed.). New Cork, NY: Prentice Hall.

Financial Accounting Standard Board (FASB), www.fasb.org

http://www.fasb.org/



Evaluación

Asignaciones y problemas 100 puntos

Un examen parcial 100 puntos

Presentación sobre

direcciones electrónicas

en clase 50 puntos

Trabajo de Investigación 100 puntos

A ser presentado en el taller

cinco.

Portafolio 100 puntos

Asistencia y Participación 50 puntos

Total 500 puntos

Curva de evaluación

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



Descripción de las Normas del Curso

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

Model®” del Sistema Universitario Ana G. Méndez, el mismo 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 modulo debe especificar que se utilizaran 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 ingles 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 de taller deberá ser entregada en la fecha

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

4. Si un estudiante se ausenta a mas 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 valida y verificable, el facilitador determinara 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 (vea la política de

honestidad académica).

8. Si el facilitador hace cambios al modulo 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 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.google.com/

http://www.altavista.com/

http://www.ask.com/

http://www.excite.com/

http://www.pregunta.com/

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 esta 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 solo memorizar las contestaciones “correctas” y repetir el significado de otra

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

valida para asegurar el aprendizaje es hacer del avalúo parte esencial de dicho

proceso, asegurando que el mismo provea a los estudiantes con la información

sobre la calidad de su aprendizaje.

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



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

múltiples perspectivas que existen en el mundo.

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



STUDY GUIDE

Course Title: Accounting Seminar

Code: ACCO 721

Time Length: Five Weeks

Prerequisite: 12 graduated credits in specialty

Description

The applicaiton of the Generally Accepted Accounting Prnciples (GAAP) for the solution

of the problems related to the operacional, functional, and the accounting requirements

for an enterprise. Emphasis in the research, presentation, and discussion in cases and

recent articles. It is required to prepare and present a research project in the financial

accounting area.

*This course requires a current IRB Certification (facilitator and students).

Textbooks and Resources

Epstein, B. J., Nach, R., & Bragg, S. M. (2007). GAAP 2008 interpretation and

application of generally accepted Accounting Principles. New Jersey: Wiley.

References and Supplementary Materials

Kieso, D. E., Weygandt, J.J., & Warfield, T. D. (2007). Intermediate accounting. (12th

ed.). New Jersey: Wiley.

Beams, F. A., Anthony, J.H., Clement, R. P. & Lowensohn, S. H. (2006). Advanced

accounting. (6th ed.). New Cork, NY: Prentice Hall.

Financial Accounting Standard Board (FASB), www.fasb.org




Evaluation

Homework and problems 100 points

A partial test 100 points

URLs class presentations 50 points

Research Project 100 points

Portfolio 100 points

Attendance and participation 50 points

Total 500 points

Evaluation curve

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



Description of Course Policies

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

the language taught (Spanish or English only).

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

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

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

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

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

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

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

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

assign extra work to compensate for the missing class time.

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

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

assignments and make-up work.

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

following options:



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

on the students existing grade.

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

based on the students existing grade.

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

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

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

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

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

language components as the oral presentation or special activity that was

missed.

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

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

assessment will be done collectively as well as individually.

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

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

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

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

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

not their own (see Academic Honesty Policy).

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 Specifics Objectives

At the end of this workshop, the student should:

1. Analyze the conceptual framework and research accounting theory problems.

2. Summarize and discuss articles about events and recent accounting theory

3. Explain how accounting assists in the efficient use of scarce resources.

4. List the objective of financial reporting.

5. Explain the meaning of generally accepted financial accounting.

6. Identify the major financial statements and other means of financial reporting.

Specific Language Objectives

Students will:

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

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

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

reading a selection.

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

5. Use the reading process effectively

URLs

Financial Accounting Standard Board

www.fasb.org

American Institute of CPAs

www.aicpa.org

Convergence

www.fasb.org/project/short-term_intl_convergence_r&d.shtml

Reporting

http://www.cpajournal.com/

Governmental Accounting Standards Board

http://www.gasb.org/


http://www.aicpa.org/

http://www.fasb.org/project/short-term_intl_convergence_r&d.shtml





Financial Accounting

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

Financial Accounting Objectives

http://www.fars.org/

Accounting Information

http://systemattic.wtcsystem.edu/Financial/FAM-0.pdf

Financial Reporting

http://financialaccounting.ua.edu/

Accounting Crossword

http://www.accountingcrosswords.com/financial-

accounting.php

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. The student will prepare a report, not to exceed 120 words, about a current

accounting subject. The student might use this same subject to prepare his/her

research project and oral presentation on workshop five.

3. Answer and turn in the following questions

A) Mention the sources for accounting principles development in the U.S.A.

B) How does the Financial Accounting Principle Board operate?

C) Describe the financial statements required to report out the accounting

results.

D) Discuss the trend relative to the accounting principles in U.S.A. and the

international accounting principles (convergence project).

E) Describe the presentation on the Income Statement of the extraordinary

ítems, segment disposal, and prior period adjustments.

4. Watch the following video:

http://www.youtube.com/watch?v=0tdJkC78f1w. Write down what you

consider important about the video and bring it to class.

5. Select one of the URLs and print it. Bring it to class.

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

http://www.fars.org/

http://systemattic.wtcsystem.edu/Financial/FAM-0.pdf

http://financialaccounting.ua.edu/

http://www.accountingcrosswords.com/financial-accounting.php

http://www.accountingcrosswords.com/financial-accounting.php

http://www.youtube.com/watch?v=0tdJkC78f1w



6. Each student must complete the IRB certification. To access the forms from the IRB

Office or for additional information, visit the following link:

http://www.suagm.edu/ac_aa_re_ofi_comites_irbnet.asp. Additional information related

to IRB processes is available here:

http://www.suagm.edu/pdf/Instrucciones%20Certificaciones%20IRBNet.pdf.

Suggested Readings

Journal of Accountancy, www.aicpa.org/pubs/jofa/index.htm

Activities

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

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

3. Students will start a discussion related to the current accounting subject.

4. The facilitator collects the assignments for this workshop and discusses them.

5. Students will meet in groups according to the selected “URL” (see Assignment

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

relate to any subject(s) discuss in the workshop

6. The facilitator will discuss how accounting assists in the efficient use of scarce

resources and will help students create a list of the objectives of financial

reporting.

7. The facilitator will show students the major financial statements and other

means of financial reporting.

8. The facilitator will assign students practice exercises to be prepared in class to

broaden their knowledge.

9. 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.

10. The students will complete a self-evaluation of his/her performance in this

workshop.

11. The facilitator explains the assignments to be completed before Workshop Two.

12. Students must bring to class the IRB certification document. The facilitator

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

http://www.suagm.edu/pdf/Instrucciones%20Certificaciones%20IRBNet.pdf

http://www.aicpa.org/pubs/jofa/index.htm



is responsible to ensure that every student successfully met all

requirements to complete the IRB certification.

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 F for the self-evaluation.



Taller Dos

Objetivos Específicos

Al final del taller dos, los estudiantes podrán:

1. Recopilar y presentar referencias bibliografías de acuerdo a APA de temas de

investigación de contabilidad.

2. Entender y aplicar el tratamiento contable (GAAP) de los temas contables recientes,

el registro y la medición y su presentación en los estados financieros.

3. Describir la utilidad de un marco conceptual.

4. Describir el esfuerzo de La Junta de Principios de Contabilidad Financiera para

construir un marco conceptual.

5. Definir los elementos básicos de los estados financieros.

6. Describir el impacto que tienen las limitaciones a la hora de comunicar la

información financiera.

Objetivos de Lenguaje

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

formales e informales incluyendo actividades de reflexión y análisis, respetando los

diversos puntos de vista de otros.

2. Los estudiantes desarrollarán ideas para solucionar problemas de una manera

efectiva.

3. Los estudiantes utilizarán el proceso de lectura efectivamente.

4. Los estudiantes expresarán sus ideas en inglés y español oralmente de manera

efectiva usando organizadores gráficos.

5. Los estudiantes resumirán las ideas principales usando adecuadamente la

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

impresos.



Direcciones Electrónicas

Junta de Principios de Contabilidad Financiera

www.fasb.org

Instituto Americano de Contadores Públicos Autorizados

www.aicpa.org

Marco Conceptual

www.csun.edu/~hfact004/irchconceptualold.html

Junta de Principios de Contabilidad Internacional-

www.iasplus.com/agenda/framework.htm

Estado De Flujo de Efectivo

www.nfib.com/object/1583674.html

Reconocimiento de Ingreso

www.txstate.edu/effective/upps/upps-03-01-05.html

Estados Financieros Interinos

www.fcsic.gov/statements.html

Contabilidad General


Junta de Principios de Contabiliad Gubernamental


Marco Conceptual

http://www.answers.com/topic/conceptual-framework?cat=technology

Tareas a realizar antes del Taller Dos

1. Trabajar con las preguntas o casos asignados por el facilitador/a en el taller uno.

2. Revise el contenido de las direcciones electrónicas del taller dos y vaya preparado/a

al salón para discutir los temas del taller.

3. Los estudiantes prepararán 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 prepararán un trabajo escrito y una presentación oral en el

taller cinco.

4. Prepare un mapa conceptual acerca de uno de los estados financieros discutidos en

la clase anterior.



http://www.csun.edu/~hfact004/irchconceptualold.html

http://www.iasplus.com/agenda/framework.htm

http://www.nfib.com/object/1583674.html

http://www.txstate.edu/effective/upps/upps-03-01-05.html

http://www.fcsic.gov/statements.html



http://www.answers.com/topic/conceptual-framework?cat=technology



Lecturas Sugeridas:


Actividades:

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

2. El facilitador discutirá con los estudiantes los capítulos y/o temas asignados.

3. El facilitador recoge la asignación para este taller y se discuten los ejercicios

entregados.

4. Los estudiantes compartirán su mapa conceptual.

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

tema incluido en el material asignados para el taller para representarlo en una

discusión utilizando la técnica de la mesa redonda.

6. El facilitador discutirá el tratamiento contable (GAAP) y la importancia que tiene

La Junta de Principios de Contabilidad Financiera y el marco conceptual.

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. 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 G se utilizará para la actividad de mesa redonda.

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




Workshop Three

Specifics Objectives


1. Name and prepare the required disclosures of the financial statements.

2. Research, explain, and discuss the accounting treatment of the new Generally

Accepted Accounting Principles (GAAP).

3. Learn the purpose and functions of the Financial Accounting Standard Board.

4. Know the sources for accounting principles.

5. Learn about the Public Company Accounting Oversight Board.

Specific Language Objectives

Students will:


2. Summarize main ideas using correct grammar and spelling in English after

reading a selection.



URLs


www.fasb.org


www.aicpa.org

New York Stock Exchange

www.nyse.com

Financial Management Service

www.fms.treas.gov/finman.html

IASB & FASB joined project

www.fasb.org/project/leases.shtml

Intangibles Asset

www.chforum.org/library/xc127.html



http://www.nyse.com/

http://www.fms.treas.gov/finman.html

http://www.fasb.org/project/leases.shtml

http://www.chforum.org/library/xc127.html



Taxes accounting principles

www.fasb.org/pdf/fas109.pdf

Public Company Accounting Oversight Board

http://www.pcaobus.org/index.aspx

GAAP definition

http://en.wikipedia.org/wiki/GAAP

FASB Mission

http://www.fasb.org/facts/

Assignments before Workshop Three

1. Work on the questions and cases assigned by the facilitator for this workshop.

2. Revise the content of the Internet addresses. Select one and print it. Bring it to

class.

3. The students will prepare a draft of their final report, which would consist of a

preface, introduction, methods section, development of the subject, and final

conclusions according to APA.

4. The students must write a summary about the following subjects:

a. To analyze the purpose and limitations of the financial statements.

b. To compare and contrast the concept of capital maintenance,

comprehensive income, and retained earnings.

c. Identify the recognition criteria.

d. Explain the relationship between the Financial Accounting Foundation and

the Financial Accounting Standard Board (FASB).

5. You should be working with your portfolio.

http://www.fasb.org/pdf/fas109.pdf

http://www.pcaobus.org/index.aspx

http://en.wikipedia.org/wiki/GAAP

http://www.fasb.org/facts/



URLs

Financial Accounting Standards Board


New York CPA Society


Governmental Accounting Standards Board


National Tax Journal

www.ntj.tax.org

Useful Life and Amortization of Intangible Assets,

www.fasb.org/project/intangible_asset.shtml

Assets

www.assets-school.net

Activities

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

2. Students will meet in pairs to discuss their summaries (see Assignment 4).

3. The facilitator collects the assignment for this workshop and discusses several of

the exercises turned in.

4. The students will form two groups. Following the debate structure, each group

will be assigned a case or problem from the material to be discussed. One group

would argue in favor of (pro) and the other against (cons) the situation presented

in the case. The groups would support their comments with the material

assigned/discussed in class. The facilitator will moderate the debate.

5. Students will meet in groups according to the “URLs” 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 Workshops.

6. The facilitator will discuss the purpose and functions of the Financial Accounting

Standard Board and the Public Company Accounting Oversight Board, and the

sources for accounting principles.




http://www.ntj.tax.org/

http://www.fasb.org/project/intangible_asset.shtml

http://www.assets-school.net/



7. 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 four


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

9. An auto evaluation of his/her performance should be included (Appendix G)

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

Assessment



2. Appendix D for the debate discussion.






Taller Cuatro

Objetivos Específicos

Al final del taller dos, los estudiantes podrán:

1. Preparar un trabajo de investigación sobre teoría de contabilidad reciente

utilizando los conocimientos adquiridos en sus cursos graduados con el

asesoramiento de su profesor/facilitador en el seminario de contabilidad.

2. Conocer los estados financieros y usuarios de los mismos.

3. Entender el propósito de las notas a los estados financieros

4. Identificar las distintas categorías de cada estado financiero.

5. Comprender por que se auditan los estados financieros.

Objetivos de Lenguaje

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

formales e informales incluyendo actividades de reflexión y análisis, respetando

diversos puntos de vista.

2. Los estudiantes desarrollarán ideas para solucionar problemas de una manera

efectiva.

3. Los estudiantes utilizarán el proceso de lectura efectivamente.

4. Los estudiantes expresarán sus ideas en español oralmente de manera efectiva

usando organizadores gráficos.

5. Los estudiantes resumirán las ideas principales usando adecuadamente la

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

impresos.

Direcciones Electrónicas

Junta de Principios de Contabilidad Financieros

www.fasb.org

Instituto Americano de CPA

www.aicpa.org





Nasdaq

www.nasdaq.com

Estados Financieros

http://www.sec.gov/investor/pubs/begfinstmtguide.htm

Estados Auditados

http://yaf.org/financial/index.cfm

Principios de Informes Financieros

www.iasplus.com/standard/standard.htm

Estados Financieros Personales

http://www.sba.gov/sbaforms/sba413.pdf

Publicaciones de la Sociedad de Contadores Públicos Autorizados de Nueva

York


Pronunciamientos de contabilidad de Governmental Accounting Standards Board


Rasones para auditar los estados financieros

http://faculty.deanza.edu/kwakchris/stories/storyReader$790

Tareas a realizar antes del Taller Cuatro

1. Trabajar con las preguntas o casos asignados por el facilitador/a en el taller tres.

2. Prepare un mapa conceptual utilizando cualquiera de los ejemplos que aparecen en

esta direccion web

http://www.ncrel.org/sdrs/areas/issues/students/learning/lr1grorg.htm. El tema tiene

que estar relacionado a alguno de los tópicos discutidos en los talleres anteriores.

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

oral correspondiente al taller cinco.

Lecturas Sugeridas

Miller GAAP Guide, Williams, J., Carcello, J., (2006). CCH Incorporated.


http://www.nasdaq.com/

http://www.sec.gov/investor/pubs/begfinstmtguide.htm

http://yaf.org/financial/index.cfm

http://www.iasplus.com/standard/standard.htm

http://www.sba.gov/sbaforms/sba413.pdf



http://faculty.deanza.edu/kwakchris/stories/storyReader$790

http://www.ncrel.org/sdrs/areas/issues/students/learning/lr1grorg.htm




Actividades

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

2. El facilitador discutirá con los estudiantes los capítulos y/o temas asignados.

3. El facilitador recoge la asignación para este taller, el examen y se discuten algunos

de los ejercicios entregados.

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

o problema incluido en el material asignado para el taller para representarlo en una

discusión utilizando la técnica de la mesa redonda.

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. El facilitador discutirá los estados financieros y usuarios de los mismos, sus

categorías y el propósito de las notas a los estados financieros.

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. El facilitador explicará las tareas a ser completadas antes del Taller 5.

Avalúo

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

2. El Anejo G se utilizará para la actividad de mesa redonda.

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



Workshop Five/Taller Cinco

NOTA: Este taller es bilingüe. Tanto,

el Facilitador como los estudiantes,

deberán utilizar el idioma asignado

para cada tarea y actividad.

NOTE: This is a bilingual workshop.

Both the facilitator and student

should use the language assigned

for each homework and activity.

Specific Objectives


1. Apply the acquired knowledge in the analysis of selected cases, and in the

presentation of the oral and written report about the research project.

2. Understand the approach when analyzing the financial statements.

3. Learn all the elements of the financial statements.

4. Describe the comparative and percentage analytical techniques.

5. Identify the ratio analysis and how to calculate them.

Language Objectives

Students will:

1. Express their ideas in spoken English or Spanish effectively using graphic

organizers.


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

after reading a selection.





URLs

Statements analysis

http://faculty.philau.edu/lermackh/financial_analysis.htm

Vertical analysis

http://financial-dictionary.thefreedictionary.com/Vertical+analysis

Horizontal analysis

http://www.investopedia.com/terms/h/horizontalanalysis.asp

Statements analysis

www.hhs.gov/afr/management/analysis/index.html

Reporting guidance



www.fasb.org


www.aicpa.org

New York Stock Exchange

www.nyse.com

NASDAQ

www.nasdaq.com

Financial Statements

www.sec.gov

Assignments before Workshop Five

1. The students will prepare and turn in the questions and cases assigned by the

facilitator for this workshop.

2. Revise the content of the Internet addresses; select, print one, and come

prepared to discuss in class the subjects for this workshop.

3. Continue working on the research subject for the presentation on this workshop.

4. Give the final touches to your portfolio.

http://faculty.philau.edu/lermackh/financial_analysis.htm

http://financial-dictionary.thefreedictionary.com/Vertical+analysis

http://www.investopedia.com/terms/h/horizontalanalysis.asp

http://www.hhs.gov/afr/management/analysis/index.html




http://www.nyse.com/

http://www.nasdaq.com/

http://www.sec.gov/



Suggested Readings

Miller GAAP Guide, Williams, J., Carcello, J., (2006). CCH Incorporated.


Activities

1. The facilitador will start the class with a short review (in Spanish).

2. The facilitator will discuss with the students exam and/or topics assigned ( in

Spanish).

3. The facilitator collects the assignments for this workshop and help students

discuss several of the assigned exercises (English).

4. The students will realize the oral presentation and turn in the written report.

(English or Spanish).

5. The facilitator will explain the importance of the comparative and percentage

analytical techniques and will review all the important elements of the financial

statements.

6. Students will meet in groups according to the selected URLs. The groups will

present a summary of the information on it, and how does it relate to any

subject(s) discuss in the workshop. (in English).


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

(Spanish).

8. An auto evaluation of his/her performance should be included (Appendix G).

(English).

9. The group representative will distribute the course evaluation form, and after

filled those out, will pick the up and deliver them to the office.

10. Closing activity – to be determined by the facilitator.




Assessment






5. The Appendixes B and C will be used to assess the presentation



Anejos/Appendices



Anejo A/Appendix A

RUBRIC FOR EVALUATION OF CLASS PARTICIPATION

Name: __________________________ Date: __________________

Student’s signature: __________________ Facilitator’s Signature: ______________

Criteria Value

Points

Student

Score

Comments

Content

Contributions and participation in the class

10

Demonstrate interest in the class

10

Answer questions to the facilitator and fellow students.

10

Make questions related to the topic of the course

10

Prepared in the class 10

Contribute with additional material.

10

Initiative and creativity 10

Language

Use correct pronunciation 10

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

10

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

10



Anejo B/Appendix B

MATRIZ VALORATIVA PARA PRESENTACIONES ORALES

Nombre del estudiante: _______________________Fecha:_________________

Criterio Puntos Puntuación del estudiante

Contenido Realiza una introducción efectiva del tema

identificando el propósito, objetivo e ideas

principales que se incluyen en la

presentación.

10

La presentación es organizada y coherente y

puede seguirse con facilidad.

10

El presentador demuestra dominio del tema

o materia de la presentación al explicar con

propiedad el contenido y no incurrir en

errores.

10

Las ideas y argumentos de la presentación

están bien fundamentados en los recursos

presentados, consultados o discutidos en

clase.

10

Capta la atención e interés de la audiencia

y/o promueve su participación, según

aplique.

10

Proyección efectiva, postura corporal

adecuada, manejo de la audiencia, manejo

del tiempo asignado.

10

Usa varias estrategias para hablar o definir

conceptos, interpretaciones, aplicaciones y

evaluación de procesos o experiencias en el

contenido del curso.

10

Lenguaje

Pronunciación de las palabras es clara y de

manera correcta para que se entienda el

lenguaje utilizado.

10

Uso correcto de la gramática y conjugación

de verbos en el idioma asignado.

10

Uso correcto del vocabulario para expresar

el mensaje adecuadamente.

10

Total de Puntos 100 (70% de

contenido y 30%

Lenguaje)

Puntuación del

Estudiante:

________

Firma del Estudiante: _________________ Firma del Facilitador: ____________________



RUBRIC TO EVALUATE INDIVIDUAL/GROUP PRESENTATION

Student Name:____________________________Date:___________________

Criteria Value Points Student Total Score

Content Performs an effective introduction to the

theme identifying the objectives, ideas

and principles that are included in the

presentation.

10

The presentation is organized and

coherent, and could be easily followed

10

The presenter demonstrates domain of the

theme or subject by means of properly

explaining content without incurring in

errors

10

The ideas and arguments of the

presentation are well founded by the

resources presented, consulted or

discussed in class

10

Capture of the attention and interest of the

audience and/or promote their

participation, as applicable

10

Effective personal projection, corporal

posture and manage of the audience;

10

Uses a variety of speaking strategies to

define concepts, interpretation, application

and evaluation of processes using

experience on concepts or content of

class.

10

Language

Student pronounces words in a clear and

correct manner so as to make the correct

language used understood to others.

10

Correct use of grammar and verb

conjugation.

10

Use of correct use of vocabulary words to

express message.

10

Total Points 100 (70% of content

and 30% of language)

Student’s Total Score:

________

Student’s signature: __________________Facilitator’s Signature: __________________



Anejo C/Appendix C

RUBRIC TO EVALUATE WRITTEN WORK

Student Name: ______________________ Date: _______________

Criteria Value Points Student Score

Content

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

10

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

10

The paper properly explains content.

10

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

10

The paper demonstrates substance, logic and originality.

10

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

10

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

10

Language

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

10

Uses grammar appropriately and correctly.

10

Manages and uses verbs appropriately and correctly.

10

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

Student’s total Score: _______

Student’s Signature: ____________________Facilitator’s Signature:___________________



MATRIZ VALORATIVA PARA TRABAJOS ESCRITOS

Nombre del Estudiante: ______________________ Fecha: _______________

Criterio Puntos Puntuación

Contenido

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

10

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

10

El documento explica propiamente el contenido.

10

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

10

El documento demuestra substancia, lógica y originalidad.

10

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

10

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

10

Lenguaje

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

10

Usa gramática apropiada y correctamente.

10

Maneja verbos y acentuación apropiada y correctamente.

10

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

Puntuación Total: _______

Student’s Signature: ____________________Facilitator’s Signature:___________________



Anejo D/Appendix D

HOJA DE EVALUACIÓN: DISCUSIÓN DEBATE ORAL Y “URLs”

Nombre/Grupo ________________________________________________ Curso: ______________________ Fecha: ________________________ Tema: ______________________ Tiempo: ________________________

Criterios Valor Puntos Estudiante

Presentación

Mantiene la atención de toda la audiencia utilizando el contacto visual directo, y mirando las notas raramente.

2

Los movimientos son adecuados y ayudan a la audiencia a visualizar el contenido de la presentación.

2

El estudiante demuestra estar relajado y tranquilo, sin hacer errores.

2

El estudiante utiliza una voz clara con Buena proyección y entonación.

2

El estudiante demuestra un conocimiento completo al responder todas las preguntas con explicaciones y elaboraciones.

2

El estudiante presenta la información en una secuencia lógica e interesante la cual la audiencia puede seguir sin problema.

2

Demuestra una actitud fuerte y positiva acerca del tema durante toda la presentación.

2

Lenguaje

Demuestra habilidad en el manejo del idioma inglés estándar (vocabulario, sintaxis y flujo de ideas).

2

Usa la gramática de una manera adecuada y correcta.

2

Usa una pronunciación correcta durante la presentación.

2

Total 100 ( 70% contenido y 30% lenguaje)

Puntaje Total:

Estudiante: _________________________ Facilitador: _________________



Anejo E/Appendix E

Reflexive 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 …



DIARIO REFLEXIVO Nombre ____________________________

Fecha ____________________________

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

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

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

evaluación.

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

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

puntuación:

1. Hoy aprendí….

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

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



Anejo F/Appendix F



Anejo G/Appendix G



Anejo H/ Appendix H

PORTFOLIO

Guidelines to prepare the portfolio

1. Determination of sources of content

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

a. Projects, surveys, and reports.

b. Oral presentations

c. Essays: dated writing samples to show progress

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

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

reaction papers.

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

g. Learning journals, reflexive diaries.

h. Self assessments, peer assessments, facilitator assessments.

i. Notes from student-facilitator conferences.

3. Organization of documentation

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

workshops. Workshops will be separated from one another using construction paper

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

4. Presentation of the portfolio

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

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

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

placed at the beginning of the portfolio.

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

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

APA, Fifth Edition”

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

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

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

(Appendix 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 Metro Orlando Campus

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

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 L/Appendix L

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 M/Appendix M

Portfolio Assessment Feedback Template

Strengths Weaknesses Improvement Ideas

Facilitator’s comments

Student’s response and comments

Anejo N/Appendix N

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 O/Appendix O

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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