ACCO 720 Accounting Capstone Sistema Universitario … · Descripción del curso Este curso cumbre de contenido aplica conceptos avanzados de Contabilidad ... This capstone course
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ACCO 720 Accounting Capstone
I. COURSE INFORMATION
A. Course Details
1. Course Name: Accounting Capstone
2. Code: ACCO 720
3. Credits: Three
4. Duration: Five Weeks
5. Prerequisite: Final course within the program
6. Corequisite: None
B. Course Description
This content area capstone course applies advanced Accounting concepts to
improve organizational effectiveness within the framework of financial and
accounting regulations. Students apply existing professional standards and
theories to an applied topic.
Descripción del curso
Este curso cumbre de contenido aplica conceptos avanzados de Contabilidad
para mejorar la efectividad organizacional en el marco de las regulaciones
financieras y contables. Los estudiantes aplican las normas y teorías
profesionales existentes a un tema aplicado.
C. Course Objectives
Upon completing this course, the student will
Content
1. Analyze information presented in financial statements for decision making.
2. Compare financial statements following the basic accounting principles
versus those prepared according to international financial reporting
standards.
3. Complete an audit plan and express an opinion based on analysis of
financial transactions.
ACCO 720 Accounting Capstone
4. Evaluate complex financial situations to determine the financial health of a
company.
Language
1. Value your classmates and the facilitator’s opinions regarding financial
situations that determine the financial health of a company.
2. Recommend A7 ccounting measures, based on your financial
statements analyses and the assigned literature.
3. Analyze financial statements to justify the decision making process while
applying exceptional oral communication skills.
4. Distinguish financial statements that are prepared by international financial
reporting standards and those that follow basic accounting principles,
while improving your writing style.
D. Specific Course Guidelines
The student will follow these specific course guidelines:
1. Refer to the Student Guide to glance at general policies, resources, and other
important elements. This guide can be accessed in the Supporting
Documents section in Blackboard.
2. This capstone course requires an investigative project in which students will
apply their acquired knowledge on Accounting concepts and theories. It
consists of a progress report (Workshop Three), and an audiovisual
presentation (oral component in English) and written report in Spanish. The
final project will be presented on Workshop Five.
a. Find specific details, on application activity #8 in Workshop One.
ACCO 720 Accounting Capstone
E. Evaluation
Scale for the Final Course Grade
A = 100 - 90 B = 89 - 80 C = 79 – 70 D = 69 - 60 F = 59 or less
Each activity that forms part of the evaluation includes two components with distinctive weights:
Content component weight 70%
Language component weight 30%
The sum of the components, per activity, will be multiplied by the corresponding weight
for each criterion in the evaluation table.
EVALUATION TABLE
CRITERIA SPECIFIC DESCRIPTION WORKSHOP(S) WEIGHT
Active Participation The student will actively participate in all content and language activities (before
and during class).
1-5
5%
Learning Activities Completion of all pre-class and during-class activities.
1-5
55%
Final Capstone Project A capstone oral and written project is required by this
course. Students will apply their acquired knowledge on
Accounting concepts and theories.
5
35%
Digital Performance Portfolio
Evidence of academic progress based on all the evaluated works, according to the facilitator’s instructions, the parameters established by the Digital Performance Portfolio and this course management rules. The facilitator will evaluate this criterion with Appendix R, Digital Performance Portfolio Rubric, which is found in the Digital Performance Portfolio Assessment Handbook.
1-5
5%
Total 100 %
ACCO 720 Accounting Capstone
*Access the Supporting Documents section in Blackboard to retrieve the evaluation
rubrics for this course.
F. Textbooks
Brigham, E. F. and Ehrhardt, M. C. (2017). Financial management: Theory & practice.
(15ta Ed.) Cengage Learning.
Hooks, K. L. (2011). Auditing and assurance services: Understanding the integrated
audit. John Wiley & Sons.
Monks, R. A. G. & Minow, N. (2011). Corporate governance (5ta Ed.) John Wiley &
Sons.
G. Bibliography
American Psychological Association. (2009). Publication manual of the American
Psychological Association (6th ed.). Washington, DC: Author.
American Psychological Association. (2009). Publication manual of the American
Psychological Association [Kindle edition] (6th ed.). Washington, DC: Author.
Bassemir, Moritz (2018) Why do private firms adopt IFRS? Accounting & Business
Nombre del facilitador______________________________ Fecha____________________________
ACCO 720 Accounting Capstone 47
Apéndice III: Rúbrica de discusiones orales en clase
Tema__________________________________________ Nombre del estudiante _______________________ Fecha______________
CONTENIDO Excelente (5) Por encima del promedio (4)
Promedio (3) Por debajo del promedio (2)
Inadecuado (1) Puntuaciones y comentarios
Conocimiento de la precisión
Todo el contenido es exacto, pertinentes al tema y conciso. No hay errores de hecho. El estudiante demuestra conocimiento completo con explicaciones y elaboración, capacidad de análisis y desarrolla teorías sobre los temas presentados.
La mayoría del contenido es preciso. Una sección puede ser incorrecta. Todo el contenido es relevante para el tema de estudiante. Tema cubierto sobre todo con sólo algunos detalles de falta. El estudiante está a gusto con el contenido, pero es incapaz de elaborar a fondo.
Contenido tiene algunas discrepancias. Estudiante está incómodo con la información y en cierto grado es capaz de responder sólo preguntas rudimentarias.
Contenido es típicamente confuso y puede contener más de un error fáctico. Mayor parte del contenido no es relevante para el tema de estudiante. El estudiante no comprende bien la información y no puede responder a preguntas sobre el tema.
El contenido es totalmente confuso y tiene varios y serios errores de hecho.
___
Originalidad Presentación demuestra
originalidad considerable. El contenido y las ideas se presentan de una manera única e interesante, sin plagio.
Presentación muestra
cierta originalidad e inventiva. El contenido y las ideas se presentan de una manera interesante, sin plagio.
Presentación
demuestra poca originalidad. El contenido y las ideas son a veces irrelevantes a lo que se pretende demostrar.
La mayor parte de la
presentación es una copia directa de las ideas de otras personas; la mayoría de los gráficos es repetitiva.
Presentación es una
copia directa de las ideas de otras personas o gráficos y muestra muy poca originalidad.
___
Organización El estudiante presenta información en secuencia lógica e interesante que la audiencia puede seguir. Incluye una introducción
atractiva, cuerpo detallado y una conclusión memorable.
El estudiante presenta información en secuencia lógica que la audiencia puede seguir. Incluye una
buena introducción y conclusión.
Un intento de organización, pero todavía muy difícil de seguir. Tiene una introducción y una
conclusión, pero no son comunicadas con eficacia.
La audiencia tiene dificultad para seguir la presentación; los hechos no están en orden lógico, no se
presentan claramente la introducción y conclusión.
Ninguna organización. El público no puede seguir la presentación. El estudiante no exhibe control; No hubo
Introducción/conclusión.
___
Pensamiento Critico
Datos, ideas o conceptos
presentados e interpretados
con fundamento. El
estudiante aplica conceptos
en forma precisa con
explicación y pensamiento
Datos, ideas o
conceptos se
presentan en formato
correcto y apropiado.
El estudiante aplica los
conceptos en formato
Datos, ideas o
conceptos se
presentan con
omisiones e
inexactitudes
mínimas. El estudiante
Datos, ideas o
conceptos que se
presentan con
imprecisiones,
omisiones y
fraccionados.
Los datos pertinentes se
presentan de una
manera confusa,
demasiados errores de
hecho y el estudiante se
centra en soluciones
___
ACCO 720 Accounting Capstone 48
creativo. La conclusión se
expresa claramente con
detalles bien pensados y
explicación apoyada por
pruebas.
correcto y apropiado.
La conclusión o
solución es lógica y
consistente con la
evidencia presentada.
aplica los conceptos
utilizados
apropiadamente con
pocos errores.
Conclusión o solución
está explicada con
una simple conexión a
la evidencia
Aplicación de
conceptos es
incorrecto,
inadecuado o con
omisiones
importantes.
Conclusiones no se
correlacionan con
información o
pruebas de
presentadas.
individuales sin
suficiente evidencia. Se
omite la conclusión o
solución.
Pensamiento Analítico
Estudiante utiliza precisión,
presenta y explica múltiples
soluciones, posiciones o
perspectivas. El estudiante crea
una solución detallada y
compleja que es apoyada
lógicamente y es consistente y
completa. El estudiante integra
ideas o soluciones que son
excepcionalmente claras,
cohesivas y coherentes.
El estudiante presenta
exactamente dos o más
soluciones, posiciones o
perspectivas. El
estudiante organiza una
solución lógica y
consistente con la
evidencia. Estudiante
conecta ideas o
soluciones en un orden
claro y coherente.
Estudiante utiliza la
información a menudo
inexacto o con algunas
omisiones. Las ideas son
un poco claras pero no
soluciones principales se
presentan.
El estudiante utiliza la
información en
ocasiones de manera
inexacta e incompleta o
con omisiones
importantes. El
estudiante presenta
ideas y soluciones de
una manera
fragmentaria, sin orden
claro, coherente.
El estudiante presenta
información y la conclusión
de manera ilógica o
incoherente con las
pruebas presentadas.
___
Puntos: (contenido: _____ / 5 = _______ x .70 + Lenguaje ____/ 30 = ____ x .30) =_____________
Lenguaje (el facilitador deberá indicar la rúbrica de contenido que utilizará para completar la evaluación utilizando el enfoque del 70/30.
*La calificación total se obtendrá al combinar el porcentaje del 70 % de contenido de dicha rúbrica con el porcentaje del 30 % de lenguaje.
Comentarios:
Nombre del facilitador______________________________ Fecha____________________________
ACCO 720 Accounting Capstone 49
Appendix III: Evaluation Rubric for Oral Discussions in Class
Topic_________________________________________Student name _______________________ Date______________
CONTENT Excellent (5) Above Average (4) Average (3) Below Average (2) Inadequate (1) Scores & Comments
Accuracy-Knowledge
All content is accurate, relevant to the topic, and concise. No factual errors. Student demonstrates full knowledge with explanations and elaboration. Student
shows ability to analyze and apply theories providing examples.
Most of the content is accurate. One section may be incorrect. All content is relevant to the student topic. Topic mostly covered with only few
details lacking. Student is at ease with content, but fails to elaborate. Analysis is vague.
Content has some discrepancies. Student is uncomfortable with information and is able to answer only rudimentary questions. No clear
analysis is provided, plain information, no examples are provided.
Content is typically confusing and may contain more than one factual error. Most content is not relevant to the student topic.
Student does not have grasp of information and cannot answer questions about the subject.
Content is totally confusing and has multiple factual errors.
_____
Originality Presentation shows considerable originality. The content and ideas are presented in a unique and interesting way, without plagiarism.
Presentation shows some originality and inventiveness. The content and ideas are presented in an interesting way, without plagiarism.
Presentation shows little originality. The content and ideas sometimes are irrelevant to what is intended to demonstrate.
Most of the presentation is a direct copy of other people’s ideas; most of the graphics are repetitive.
Presentation is a direct copy of other people’s ideas and/or graphics and shows very little attempt at original thought.
_____
Organization Student presents
information in logical, interesting sequence which audience can follow. Includes an engaging introduction, detailed body and a memorable conclusion.
Student presents
information in logical sequence which audience can follow. Includes a good introduction and conclusion.
An attempt at
organization, but still very difficult to follow. Has an introduction and conclusion but they are not effectively communicated
Audience has difficulty
following the presentation; facts are not in logical order, introduction and conclusion were not clearly presented.
No organization.
Audience cannot follow the presentation. Speaker has no control; introduction and conclusion were not clearly presented.
_____
Critical Thinking
Relevant data, ideas or concepts presented and interpreted precisely and
thoroughly. Application of concepts done in precise manner using creative thought and explanation. Conclusion is expressed clearly with well-thought out details and explanation supported by evidence.
Relevant data, ideas or concepts presented in correct and appropriate
format. Application of concepts done in correct and appropriate format. Conclusion or solution is logical and consistent with presented evidence.
Relevant data, ideas or concepts presented with minimal inaccuracies and
omissions. Application of concepts used appropriately with few mistakes. Conclusion or solution is explained with a simple connection to supporting information or evidence
Relevant data, ideas or concepts presented with inaccuracies, omissions
and fractioned. Application of concepts is incorrect, unsuitable or omitted all together. Conclusions do not correlate with supporting information or evidence. Omitted conclusion or solution.
Relevant data is presented in a confused manner,
too many factual errors and the student focuses on single solutions with not enough evidence.
_____
ACCO 720 Accounting Capstone 50
Analytical Thinking
Student accurately presents and explains multiple solutions, positions, or perspectives. Student creates a detailed, complex solution that is well supported, logically consistent, and complete. Student integrates ideas or develops solutions that are exceptionally clear, cohesive and coherent.
Student accurately presents two or more solutions, positions, or perspectives. Student organizes a solution that is logical and consistent with the evidence. Student connects ideas or develops solutions in a clear and coherent order.
Student uses information often inaccurately or with some omissions. The ideas are somewhat clear but no major solutions are presented.
Student uses information often inaccurately, incompletely, or with major omissions. The student presents ideas and solutions in a fragmentary manner, without clear, coherent order.
Student presents information and conclusion that are illogical or inconsistent with the evidence presented.
_____
Points: (content: _____ / 5 = _______ x .70 + Language ____/ 30 = ____ x .30) =___________
Language (the facilitator must indicate the language rubric that will be using to complete the 70/30 approach)
*The final grade will be obtained from the sum of the 70% content and 30 % language of this rubric.