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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.
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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
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ACCO 721 Accounting Seminar 3
Rev. 2008. Jose A. Martinez, MBA, CPA.
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
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ACCO 721 Accounting Seminar 4
Rev. 2008. Jose A. Martinez, MBA, CPA.
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
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ACCO 721 Accounting Seminar 5
Rev. 2008. Jose A. Martinez, MBA, CPA.
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:
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ACCO 721 Accounting Seminar 6
Rev. 2008. Jose A. Martinez, MBA, CPA.
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.
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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.
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ACCO 721 Accounting Seminar 8
Rev. 2008. Jose A. Martinez, MBA, CPA.
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.
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ACCO 721 Accounting Seminar 9
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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.
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ACCO 721 Accounting Seminar 10
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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
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ACCO 721 Accounting Seminar 11
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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
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ACCO 721 Accounting Seminar 12
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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:
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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.
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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.
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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.
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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/
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ACCO 721 Accounting Seminar 17
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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.
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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
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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.
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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.
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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
http://www.cpajournal.com/
Junta de Principios de Contabiliad Gubernamental
http://www.gasb.org/
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.
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Lecturas Sugeridas:
Journal of Accountancy, www.aicpa.org/pubs/jofa/index.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 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.
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Rev. 2008. Jose A. Martinez, MBA, CPA.
Workshop Three
Specifics Objectives
At the end of this workshop, the student should:
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:
1. Develop ideas to solve problems in an effective way.
2. Summarize main ideas using correct grammar and spelling in English after
reading a selection.
3. Use cooperative learning strategies to analyze and discuss a topic.
4. Use the reading process effectively
URLs
Financial Accounting Standard Board
www.fasb.org
American Institute of CPAs
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
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ACCO 721 Accounting Seminar 24
Rev. 2008. Jose A. Martinez, MBA, CPA.
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.
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ACCO 721 Accounting Seminar 25
Rev. 2008. Jose A. Martinez, MBA, CPA.
URLs
Financial Accounting Standards Board
http://www.fasb.org/
New York CPA Society
http://www.cpajournal.com/
Governmental Accounting Standards Board
http://www.gasb.org/
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.
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ACCO 721 Accounting Seminar 26
Rev. 2008. Jose A. Martinez, MBA, CPA.
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
8. 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.
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
Each student will be assessed based on:
1. Appendix A rubric for class participation.
2. Appendix D for the debate discussion.
3. Appendix D for the URL discussion.
4. Appendix E for the reflective diary.
5. Appendix F for the self-evaluation.
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ACCO 721 Accounting Seminar 27
Rev. 2008. Jose A. Martinez, MBA, CPA.
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
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Rev. 2008. Jose A. Martinez, MBA, CPA.
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
http://www.cpajournal.com/
Pronunciamientos de contabilidad de Governmental Accounting Standards Board
http://www.gasb.org/
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.
Journal of Accountancy, www.aicpa.org/pubs/jofa/index.htm
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Rev. 2008. Jose A. Martinez, MBA, CPA.
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
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ACCO 721 Accounting Seminar 30
Rev. 2008. Jose A. Martinez, MBA, CPA.
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
At the end of this workshop, the student should:
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.
2. Develop ideas to solve problems in an effective way.
3. Summarize main ideas using correct grammar and spelling in English or Spanish
after reading a selection.
4. Use cooperative learning strategies to analyze and discuss a topic.
5. Use the reading process effectively
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ACCO 721 Accounting Seminar 31
Rev. 2008. Jose A. Martinez, MBA, CPA.
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
http://www.gasb.org/
Financial Accounting Standard Board
www.fasb.org
American Institute of CPAs
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.
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ACCO 721 Accounting Seminar 32
Rev. 2008. Jose A. Martinez, MBA, CPA.
Suggested Readings
Miller GAAP Guide, Williams, J., Carcello, J., (2006). CCH Incorporated.
Journal of Accountancy, www.aicpa.org/pubs/jofa/index.htm
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).
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.
(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.
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ACCO 721 Accounting Seminar 33
Rev. 2008. Jose A. Martinez, MBA, CPA.
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.
5. The Appendixes B and C will be used to assess the presentation
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ACCO 721 Accounting Seminar 34
Rev. 2008. Jose A. Martinez, MBA, CPA.
Anejos/Appendices
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ACCO 721 Accounting Seminar 35
Rev. 2008. Jose A. Martinez, MBA, CPA.
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
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Rev. 2008. Jose A. Martinez, MBA, CPA.
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: ____________________
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ACCO 721 Accounting Seminar 37
Rev. 2008. Jose A. Martinez, MBA, CPA.
RUBRIC TO EVALUATE INDIVIDUAL/GROUP PRESENTATION
Student Name:____________________________Date:___________________
Criteria Value Points Student Total Score
Content Performs an effective introduction to the
theme identifying the objectives, ideas
and principles that are included in the
presentation.
10
The presentation is organized and
coherent, and could be easily followed
10
The presenter demonstrates domain of the
theme or subject by means of properly
explaining content without incurring in
errors
10
The ideas and arguments of the
presentation are well founded by the
resources presented, consulted or
discussed in class
10
Capture of the attention and interest of the
audience and/or promote their
participation, as applicable
10
Effective personal projection, corporal
posture and manage of the audience;
10
Uses a variety of speaking strategies to
define concepts, interpretation, application
and evaluation of processes using
experience on concepts or content of
class.
10
Language
Student pronounces words in a clear and
correct manner so as to make the correct
language used understood to others.
10
Correct use of grammar and verb
conjugation.
10
Use of correct use of vocabulary words to
express message.
10
Total Points 100 (70% of content
and 30% of language)
Student’s Total Score:
________
Student’s signature: __________________Facilitator’s Signature: __________________
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Rev. 2008. Jose A. Martinez, MBA, CPA.
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:___________________
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ACCO 721 Accounting Seminar 39
Rev. 2008. Jose A. Martinez, MBA, CPA.
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:___________________
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ACCO 721 Accounting Seminar 40
Rev. 2008. Jose A. Martinez, MBA, CPA.
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: _________________
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ACCO 721 Accounting Seminar 41
Rev. 2008. Jose A. Martinez, MBA, CPA.
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 …
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ACCO 721 Accounting Seminar 42
Rev. 2008. Jose A. Martinez, MBA, CPA.
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…
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ACCO 721 Accounting Seminar 43
Rev. 2008. Jose A. Martinez, MBA, CPA.
Anejo F/Appendix F
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ACCO 721 Accounting Seminar 44
Rev. 2008. Jose A. Martinez, MBA, CPA.
Anejo G/Appendix G
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ACCO 721 Accounting Seminar 45
Rev. 2008. Jose A. Martinez, MBA, CPA.
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).
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Rev. 2008. Jose A. Martinez, MBA, CPA.
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).
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Rev. 2008. Jose A. Martinez, MBA, CPA.
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
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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
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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.
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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?
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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
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Anejo M/Appendix M
Portfolio Assessment Feedback Template
Strengths Weaknesses Improvement Ideas
Facilitator’s comments
Student’s response and comments
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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
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Rev. 2008. Jose A. Martinez, MBA, CPA.
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