Post on 16-Apr-2018
Sistema Universitario Ana G. Méndez
School for Professional Studies
Florida Campuses
Universidad del Este, Universidad Metropolitana, Un iversidad del Turabo
ACCO 420
Accounting for Governmental and Nonprofit Entities Contabilidad de Gobierno y Entidades sin Fines de L ucro
© Sistema Universitario Ana G. Méndez, 2009
Derechos Reservados.
© Ana G. Méndez University System, 2009. All rights reserved.
ACCO 420 Accounting for Governmental and Nonprofit Entities 2
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
TABLA DE CONTENIDO/TABLE OF CONTENTS
Páginas/Pages
Prontuario .................................................................................................................. 3
Study Guide ............................................................................................................. 11
Workshop One ......................................................................................................... 19
Taller Dos ................................................................................................................ 22
Workshop Three ...................................................................................................... 25
Taller Cuatro ............................................................................................................ 28
Workshop Five/Taller Cinco ..................................................................................... 31
Anejo A/Appendix A ................................................................................................. 35
Anejo B/Appendix B ................................................................................................. 36
Anejo C/Appendix C ................................................................................................. 38
Anejo D/Appendix D ................................................................................................. 40
Anejo E/Appendix E ................................................................................................. 42
Anejo F/Appendix F ................................................................................................. 43
Anejo G/Appendix G ................................................................................................ 44
Anejo H/ Appendix H ................................................................................................ 46
Anejo I/Appendix I .................................................................................................... 48
Anejo J/Appendix J .................................................................................................. 49
Anejo K/Appendix K ................................................................................................. 50
Anejo L/Appendix L .................................................................................................. 51
Anejo M/Appendix M ................................................................................................ 52
Anejo N/Appendix N ................................................................................................. 54
Anejo O/Appendix O ................................................................................................ 55
Anejo P/Appendix P ................................................................................................. 56
ACCO 420 Accounting for Governmental and Nonprofit Entities 3
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
Prontuario
Titulo del Curso: Contabilidad de Gobierno y Entidades sin Fines de Lucro
Codificación: ACCO 420
Duración: Cinco Semanas
Pre-requisito: ACCO 302
Descripción
Estudio de las reglamentaciones y procedimientos aplicables a la
contabilidad de gobierno y de organizaciones sin fines de lucro. Se dará énfasis
especial a los principios de contabilidad e informes financieros tales como: fondos
generales y fondos especiales; fondos de proyectos capitales; fondos de servicio de
deudas; fondos fiduciarios y sistemas de retiro. Además, se presentarán aspectos
particulares sobre la contabilidad para universidades y otras organizaciones sin
fines de lucro.
Texto y Recursos
Wilson E.R., Reck, J., & Kattelus, S.C. (2010). Accounting for Governmental and
Nonprofit Entities. 15th edition. Irwin/McGraw-Hill.
Referencias y Material Suplementario
Freeman, R., Shoulders, C., Allison, G., Patton, & T., Smith, Jr., G. (2009).
Governmental and Nonprofit Accounting: Theory and Practice.
9th edition. Prentice Hall.
Razek, J., Ives, M., Johnson, L., & Hosch, G. (2009). Introduction to Government
and Non-for-Profit Accounting. 6th edition. Prentice Hall.
Granof, M. (2007).Government and Non-for-Profit Accounting: Concepts and
Practices. 4th edition. John Wiley & Sons, Inc.
Revistas profesionales:
Accountancy Maganize
The Journal of Accountancy
Evaluación
Asistencia y Participación 80 puntos
Portafolio 100 puntos
Mesa Redonda 20 puntos
Discusión sobre direcciones
ACCO 420 Accounting for Governmental and Nonprofit Entities 4
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
electrónicas en clase 100 puntos
Presentación sobre
direcciones electrónicas
en clase 100 puntos
Presentación final
A ser presentado en el taller
cinco. La misma se hará en el
Idioma español.
• Oral 100 puntos
• Escrita 50 puntos
Diario Reflexivo 50 puntos
Auto-evaluación 30 puntos
Ejercicios para entregar 70 puntos
Total 700 puntos
Descripción de la evaluación
• Asistencia y participación en clase (Talleres 1-5)
o La asistencia y participación en todas las clases es obligatoria y tendrá
una puntuación de 10 puntos por cada taller. Además, por cada día se
sumará la puntuación correspondiente a los siguientes criterios:
� Demostrar dominio de los temas discutidos en clase.
� Cumplir con las tareas asignadas en la clase.
� Participar y cumplir con el trabajo colaborativo.
� Demostrar destrezas de comunicación verbal adecuadas.
� Puntualidad en al entrega de los trabajos.
� Se evaluará utilizando el Anejo A .
o Es requisito asistir a todos los talleres para aprobar el curso. Las
ausencias afectarán su nota final (2 puntos por asistencia y 8 puntos por
participación en cada taller).
• Portafolio (Talleres 1-5)
o Todas las asignaciones escritas, juntas con la selección del trabajo hecho
durante el curso, deberán ser colocadas en un portafolio y seguir
ACCO 420 Accounting for Governmental and Nonprofit Entities 5
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
estrictamente las especificaciones de su elaboración ubicadas en los
Anejos H-P .
o El portafolio se presentará dos veces durante este curso: La primera
evaluación (Taller 3) y la evaluación final (Taller 5).
o El portafolio se evaluará usando el Anejo M .
• Mesa Redonda (Taller 4)
o Cada grupo traerá a la discusión contenido relevante al tema asignado o
escogido y utilizará todos los recursos que le ayuden a su presentación
del tema a discutir (por ejemplo: ayudas visuales, libros, afiches, etc.).
o Cada grupo podrá usar sus notas o leer pasajes cortos de lo que dicen los
investigadores sobre su tema asignado.
o Esta actividad se evaluará usando el Anejo G.
• Presentación Oral (Taller 5)
o Los estudiantes harán una presentación oral acerca de uno de los temas
asignados durante el taller uno por el facilitador.
o La presentación oral se evaluará usando el Anejo B .
• Presentación Escrita (Talleres 2 y 5)
o Los estudiantes entregarán el bosquejo y la bibliografía requerida en el
taller dos.
o Los estudiantes entregarán el informe escrito de la presentación oral a
realizar en el taller cinco.
o El informe escrito se evaluará usando el Anejo C .
• Discusión sobre las Direcciones Electrónicas (URL) (Talleres 1-5)
o Los estudiantes se prepararán para discutir en grupo las direcciones
electrónicas asignadas para en taller.
o La discusión se evaluará usando el Anejo D .
• Diario Reflexivo (Talleres 1,3,5)
o Los estudiantes expresarán sus ideas en las materias aprendidas en el
taller, cómo éstas le ayudarán y el uso de éstas en su vida.
o El escrito será evaluado usando el Anejo E .
• Auto-evaluación (Talleres 2, 4 y 5)
ACCO 420 Accounting for Governmental and Nonprofit Entities 6
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
o Los estudiantes prepararán una evaluación considerando los aspectos
generales, vocabulario, estructura y organización.
o El escrito será evaluado usando el Anejo F .
• Ejercicios (Talleres 1 – 4)
o El estudiante entregará por escrito los ejercicios asignados para cada
taller.
o Se evaluará a base de la cantidad de ejercicios entregados.
Curva de evaluación
100-90% A 89-80% B 79-70% C 69-60% D 59-00% F
Descripción de las Normas del Curso
1. Este curso sigue el programa “Discipline-Based Dual-Language Immersion
Model®” del Sistema Universitario Ana G. Méndez, el mismo esta diseñado para
promover el desarrollo de cada estudiante como un profesional bilingüe. Cada
taller será facilitado en inglés y español, utilizando el modelo 50/50. Esto
significa que cada taller deberá ser conducido enteramente en el lenguaje
especificado. Los lenguajes serán alternados en cada taller para asegurar que
el curso se ofrece 50% en inglés y 50% en español. Para mantener un balance,
el módulo debe especificar que se utilizarán ambos idiomas en el quinto taller,
dividiendo el tiempo y las actividades equitativamente entre ambos idiomas. Si
un estudiante tiene dificultad en hacer una pregunta en el idioma especificado,
bien puede escoger el idioma de preferencia para hacer la pregunta. Sin
embargo, el facilitador deberá contestar la misma en el idioma designado para
ese taller. Esto deberá ser una excepción a las reglas pues es importante que
los estudiantes utilicen el idioma designado. Esto no aplica a los cursos de
lenguaje que deben ser desarrollados en el idioma propio todo en inglés o todo
en español según aplique.
2. El curso es conducido en formato acelerado, eso requiere que los estudiantes se
preparen antes de cada taller de acuerdo al módulo. Cada taller requiere un
promedio de diez (10) horas de preparación y en ocasiones requiere más.
3. La asistencia a todos los talleres es obligatoria. El estudiante que se ausente al
taller deberá presentar una excusa razonable al facilitador. El facilitador
evaluará si la ausencia es justificada y decidirá como el estudiante repondrá el
ACCO 420 Accounting for Governmental and Nonprofit Entities 7
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
trabajo perdido, de ser necesario. El facilitador decidirá uno de los siguientes:
permitirle al estudiante reponer el trabajo o asignarle trabajo adicional en
adición al trabajo a ser repuesto.
Toda tarea a ser completada antes del taller deberá ser entregada en la
fecha asignada. El facilitador ajustará la nota de las tareas repuestas.
4. Si un estudiante se ausenta a más de un taller el facilitador tendrá las siguientes
opciones:
a. Si es a dos talleres, el facilitador reducirá una nota por debajo basado en
la nota existente.
b. Si el estudiante se ausenta a tres talleres, el facilitador reducirá la nota a
dos por debajo de la nota existente.
5. La asistencia y participación en clase de actividades y presentaciones orales es
extremadamente importante pues no se pueden reponer. Si el estudiante provee
una excusa válida y verificable, el facilitador determinará una actividad
equivalente a evaluar que sustituya la misma. Esta actividad deberá incluir el
mismo contenido y componentes del lenguaje como la presentación oral o
actividad a ser repuesta.
6. En actividades de grupo el grupo será evaluado por su trabajo final. Sin
embargo, cada miembro de grupo deberá participar y cooperar para lograr un
trabajo de excelencia, pero recibirán una calificación individual.
7. Se espera que todo trabajo escrito sea de la autoría de cada estudiante y no
plagiado. Se debe entender que todo trabajo sometido esta citado
apropiadamente o parafraseado y citado dando atención al autor. Todo
estudiante debe ser el autor de su propio trabajo. Todo trabajo que sea plagiado,
copiado o presente trazos de otro será calificado con cero.
8. Si el facilitador hace cambios al módulo o guía de estudio, deberá discutirlos y
entregar copia a los estudiantes por escrito al principio del primer taller.
9. El facilitador establecerá los medios para contactar a los estudiantes proveyendo
su correo electrónico, teléfonos, y el horario disponibles.
10. EL uso de celulares esta prohibido durante las sesiones de clase; de haber una
necesidad, deberá permanecer en vibración o en silencio.
ACCO 420 Accounting for Governmental and Nonprofit Entities 8
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
11. La visita de niños y familiares no registrados en el curso no está permitida en el
salón de clases.
12. Todo estudiante esta sujeto a las políticas y normas de conducta y
comportamiento que rigen al SUAGM y el curso.
Nota: Si por alguna razón no puede acceder las dire cciones electrónicas
ofrecidas en el módulo, no se limite a ellas. Exis ten otros motores de
búsqueda y sitios Web que podrá utilizar para la bú squeda 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 d irecciones electrónicas y/o
añadir algunas de ser necesario.
ACCO 420 Accounting for Governmental and Nonprofit Entities 9
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
Filosofía y Metodología Educativa
Este curso está basado en la teoría educativa del Constructivismo.
Constructivismo es una filosofía de aprendizaje fundamentada en la premisa, de
que, reflexionando a través de nuestras experiencias, podemos construir nuestro
propio conocimiento sobre el mundo en el que vivimos.
Cada uno de nosotros genera nuestras propias “reglas “y “métodos mentales”
que utilizamos para darle sentido a nuestras experiencias. Aprender, por lo tanto,
es simplemente el proceso de ajustar nuestros modelos mentales para poder
acomodar nuevas experiencias. Como facilitadores, nuestro enfoque es el
mantener una conexión entre los hechos y fomentar un nuevo entendimiento en los
estudiantes. También, intentamos adaptar nuestras estrategias de enseñanza a las
respuestas de nuestros estudiantes y motivar a los mismos a analizar, interpretar y
predecir información.
Existen varios principios para el constructivismo, entre los cuales están:
1. El aprendizaje es una búsqueda de significados. Por lo tanto, el aprendizaje
debe comenzar con situaciones en las cuales los estudiantes estén buscando
activamente construir un significado.
2. Significado requiere comprender todas las partes. Y, las partes deben
entenderse en el contexto del todo. Por lo tanto, el proceso de aprendizaje se
enfoca en los conceptos primarios, no en hechos aislados.
3. Para enseñar bien, debemos entender los modelos mentales que los estudiantes
utilizan para percibir el mundo y las presunciones que ellos hacen para apoyar
dichos modelos.
4. El propósito del aprendizaje, es para un individuo, el construir su propio
significado, no sólo memorizar las contestaciones “correctas” y repetir el
significado de otra persona. Como la educación es intrínsicamente
interdisciplinaria, la única forma válida para asegurar el aprendizaje es hacer del
avalúo parte esencial de dicho proceso, asegurando que el mismo provea a los
estudiantes con la información sobre la calidad de su aprendizaje.
5. La evaluación debe servir como una herramienta de auto-análisis.
ACCO 420 Accounting for Governmental and Nonprofit Entities 10
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
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.
ACCO 420 Accounting for Governmental and Nonprofit Entities 11
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
Study Guide
Course Title: Accounting for Governmental and Nonprofit Entities
Code: ACCO 420
Time Length: Five Weeks
Pre-requisite: ACCO 302
Description
The study of the regulations and procedures applicable to the accounting for
governmental and nonprofit entities. Special emphasis would be given to the
accounting principles and financial reports, such as: general fund, special funds,
capital projects funds, debt service funds, fiduciary funds, and retirement fund. In
addition, particular aspects about accounting for universities and other nonprofit
organizations would be presented.
Textbooks and Resources
Wilson E.R., Reck, J., & Kattelus, S.C. (2010). Accounting for Governmental and
Nonprofit Entities (15th edition). Irwin/McGraw-Hill.
References and Supplementary Materials
Freeman, R., Shoulders, C., Allison, G., Patton, & T., Smith, Jr., G. (2009).
Governmental and Nonprofit Accounting: Theory and Practice.
9th edition. Prentice Hall.
Razek, J., Ives, M., Johnson, L., & Hosch, G. (2009). Introduction to Government
and Non-for-Profit Accounting. 6th edition. Prentice Hall.
Granof, M. (2007).Government and Non-for-Profit Accounting: Concepts and
Practices. 4th edition. John Wiley & Sons, Inc.
Professionals Magazines:
Accountants Review
The Journal of Accountancy
Evaluation
Evaluation
Attendance and participation 80 points
Portfolio 100 points
Round Table 20 points
URLs class presentations 100 points
ACCO 420 Accounting for Governmental and Nonprofit Entities 12
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
Final Presentation Project 100 points
To be presented orally on
workshop five. It would be
presented in the Spanish
language.
• Oral 100 points
• Written report 50 points
Portfolio 100 points
Reflexive Diary 50 points
Auto-evaluation 30 points
Exercises 70 points
Total 700 points
Evaluation’s description
• Attendance and participation (Workshops 1-5)
o Attendance and participation in every workshop is mandatory. The student
will receive ten (10) points per workshop. The following criteria will also be
evaluated:
� Mastery of the material discussed in class.
� Completion of work assigned in class.
� Collaboration with their peers on assigned group work.
� Demonstration of proper verbal communication skills.
� Turn in work strictly on time.
Attendance is required to pass the course. Absences will affect your final grade
as follows: 2 points for your attendance and 8 points for your participation in
class.
• Portfolio (Workshops 1-5)
o All self assessment and reflection written assignments, together with the
selection of work done during the course, will be assembled in a portfolio
strictly following the guidelines of portfolio elaboration in Appendices (H-
P).
ACCO 420 Accounting for Governmental and Nonprofit Entities 13
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
o The portfolio should be submitted twice during this course: First partial
evaluation (Workshop 3), and final evaluation (Workshop 5).
o The portfolio will be evaluated using Appendix M .
• Round Table (Workshop 4)
o Every group of students will bring into discussion the content relevant to
the assigned topic and use all the resources that help the presentation of
the topic to be discussed (e.g. visual aids, books, posters, etc.).
o Every group can use notes or read short excerpts of what researchers say
about their assigned topics.
o This activity will be evaluated using Appendix G .
• Oral Presentation (Workshop 5)
o Students will make an oral presentation about the assigned subject, as
discussed in chapter one.
o The oral presentation will be evaluated using Appendix B .
• Written Report (Workshops 2 and 5)
o Students will turn in the written report of their oral presentation on
workshop five.
o Students will turn in the draft and bibliography on workshop two.
o The report will be evaluated using Appendix C .
• URL Discussions (Workshops 1-5)
o The students will be prepared to discuss the URLs assigned for the
workshop.
o The discussions will be evaluated using Appendix D.
• Reflective Diary (Workshops 1, 3, and 5)
o The students will express their thoughts on the subjects learned, how
would they help them, and how to apply these concepts in their life.
o This write-up would be evaluated using Appendix E .
• Auto-evaluation (Workshops 2, 4, and 5)
o The students will prepare an evaluation considering the general aspects,
vocabulary, structure, and organization.
o The write-up would be evaluated using Appendix F.
ACCO 420 Accounting for Governmental and Nonprofit Entities 14
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
• Exercices
o Students will turn in exercises assigned for each workshop.
o Will be evaluated based on the quantity of exercises turned in.
Evaluation curve
100-90% A 89-80% B 79-70% C 69-60% D 59-00% F
ACCO 420 Accounting for Governmental and Nonprofit Entities 15
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
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:
ACCO 420 Accounting for Governmental and Nonprofit Entities 16
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
a. If a student misses two workshops, the facilitator may lower one grade
based on the students existing grade.
b. If the student misses three workshops, the facilitator may lower two
grades based on the students existing grade.
5. Student attendance and participation in oral presentations and special class
activities are extremely important as it is not possible to assure that they can be
made up. If the student provides a valid and verifiable excuse, the facilitator may
determine a substitute evaluation activity if he/she understands that an
equivalent activity is possible. This activity must include the same content and
language components as the oral presentation or special activity that was
missed.
6. In cooperative activities the group will be assessed for their final work. However,
each member will have to collaborate to assure the success of the group and the
assessment will be done collectively as well as individually.
7. It is expected that all written work will be solely that of the student and should not
be plagiarized. That is, the student must be the author of all work submitted. All
quoted or paraphrased material must be properly cited, with credit given to its
author or publisher. It should be noted that plagiarized writings are easily
detectable and students should not risk losing credit for material that is clearly
not their own.
8. If the Facilitator makes changes to the study guide, such changes should be
discussed with and given to students in writing at the beginning of the first
workshop.
9. The facilitator will establish a means of contacting students by providing an email
address, phone number, hours to be contacted and days.
10. The use of cellular phones is prohibited during sessions; if there is a need to
have one, it must be on vibrate or silent mode during class session.
11. Children or family members that are not registered in the course are not allowed
to the classrooms.
12. All students are subject to the policies regarding behavior in the university
community established by the institution and in this course.
ACCO 420 Accounting for Governmental and Nonprofit Entities 17
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
Note: If for any reason you cannot access the URL’s presented in the module,
do not stop your investigation. There are many sea rch 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.
ACCO 420 Accounting for Governmental and Nonprofit Entities 18
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
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.
ACCO 420 Accounting for Governmental and Nonprofit Entities 19
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
Workshop One
Specific Objectives
At the end of this workshop, the students will
1. Identify and explain the characteristics distinguishing governmental and nonprofit
entities from those for-profit ones.
2. Identify the authorities responsible for establishing generally accepted accounting
principles (GAAP) and norms to report the financial results for all the
governmental and nonprofit entities.
3. Explain the nature of the three categories of major activities for the local and
states governments.
4. Explain the components of the integrated accounting model and communication
of the financial information.
5. Explain the classifications of income and expenses for various funds and entities.
6. Explain how the budgetary accounting contributes to the control of income and
expenses
Specific Language Objectives
Students will:
1. Communicate effectively in English through the discussion of the URL content.
2. Write clear and accurate report while reflecting on the concepts learned.
3. Present proposals and support his/her ideas about the subjects assigned for this
workshop with facts.
URLs
Accounting Definition
http://en.wikipedia.org/wiki/Accounting
American Institute of Certified Public Accountants
www.aicpa.org
Governmental Accounting
http://en.wikipedia.org/wiki/Governmental_accounting
Governmental Accounting
http://www.answers.com/topic/government-accounting
ACCO 420 Accounting for Governmental and Nonprofit Entities 20
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
Governmental Accounting Standard Board
http://en.wikipedia.org/wiki/Governmental_Accounting_Standards_Board
Government Financial Management
http://aga.typepad.com/aga/state_government_financial_management/
Government Accounting Standard Board
http://72.3.167.244/facts/facts_about_gasb.pdf
Budgetary Accounting
http://blog-pfm.imf.org/pfmblog/2009/03/budgetary-accounting.html
Budgetary Accounting System and Control
http://www.finance.co.nash.nc.us/Budget/06_07/2007_Budget_05c.pdf
Budgetary Accountability
http://www.answers.com/topic/budgetary-accountability
Assignments before Workshop One
1. Explore the module. Pay close attention to the rubrics, since they will be used to
assess your knowledge, language skills and participation.
2. Read about the following subjects:
a. Introduction to Accounting and Financial Reporting for Governmental and
Not-for-Profit Entities.
b. Principles of Accounting and Financial Reporting for State and Local
Governments.
c. Governmental Operating Statement Accounts; Budgetary
Accounting.
3. Study the URLs addresses for this workshop and come prepared to discuss
their content in class.
Activities:
1. General presentation of the course, module, students, and facilitator.
2. The facilitator will perform an ice breaking activity with students.
3. The facilitator will explain the details of the research project to be presented on
workshop five. The facilitator will divide the class into working groups. Each
group will be assigned one of the following subjects:
a. Auditing of Governmental and Non-for-Profit Organizations.
b. Accounting for Non-for-Profit Organizations.
ACCO 420 Accounting for Governmental and Nonprofit Entities 21
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
c. Non-for-Profit Organizations – Regulatory, Taxation, and Performance
Issues.
d. Accounting for Colleges and Universities.
e. Accounting for Health Care Organizations.
The groups have two options; they can apply these concepts to any government,
college, university or nonprofit organization, or they can prepare a presentation
based on the subject assigned (sort of a presentation on the chapter).
4. The facilitator will discuss with the students the chapters and/or themes
assigned.
5. The facilitator will assign to each group of students an “URL” provided for this
workshop. The groups will present a summary of the information on it, and how
does it relate to any subject(s) discuss in the workshop.
6. The facilitator will distribute the detailed exercises list to be prepared by students
for workshops two thru five.
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.
8. The students will begin working on their portfolios following the guidelines of
portfolio elaboration included in this module.
9. The facilitator explains the work to be completed before Workshop two.
Assessment
Each student will be assessed based on:
1. Appendix A rubric for class participation.
2. Appendix D for the URL discussion.
3. Appendix E for the reflective diary.
4. Appendix M for the portfolio.
ACCO 420 Accounting for Governmental and Nonprofit Entities 22
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
Taller Dos
Objetivos específicos
Al final el taller dos, los estudiantes:
1. Contabilizarán las transacciones para las actividades operacionales del
gobierno.
2. Describirán el contenido del estado de situación interino y los anejos
comparativos presupuestarios.
3. Explicarán los conceptos y procedimientos contables para proyectos de capital
con un gravamen especial.
4. Describirán el propósito y características del fondo de proyecto de capital.
5. Identificarán que tipo de deudas son clasificadas como generales a largo plazo.
6. Explicarán el propósito y tipos de fondos de servicio de deuda.
Objetivos específicos de lenguaje :
Los estudiantes:
1. Se comunicarán efectivamente en español durante la actividad de discusión
sobre las direcciones electrónicas.
2. Analizarán e interpretarán informes financieros relativos a la contabilidad para
activos de proyectos de capital y establecerán planes de acción.
3. Proveerán alternativas positivas al resolver los problemas asignados para este
taller.
Direcciones Electrónicas
Definición de Activos de Capital
http://en.wikipedia.org/wiki/Capital_asset
GASB 34 sobre Activos de Capital
http://accounting.smartpros.com/x7636.xml
Política contable sobre Activos de Capital
http://www.ribghe.org/capitalassetaccounting.pdfhttp://www.ribghe.org/capitalasseta
ccounting.pdf
Fondo de Servicio de la Deuda
http://www.freeessays.cc/db/11/bmu172.shtml
Definición del fondo de servicio de la deuda
ACCO 420 Accounting for Governmental and Nonprofit Entities 23
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
http://www.pwc.gmu.edu/course/govt490/C5-glossary.html
Deudas a largo plazo
http://www.pwc.gmu.edu/course/govt490/C4-project.html
Contabilidad para deuda a largo plazo
http://www.myfloridacfo.com/aadir/statewide_financial_reporting/ltdebtentries.pdf
Contabilidad para Activos de Capital
http://clinton2.nara.gov/pcscb/wt_ives.html
Definición de deuda gubernamental
http://en.wikipedia.org/wiki/Government_debt
Contabilidad para Deuda gubernamental
http://www.auditor.state.oh.us/ConferenceInformation/LGOC/2005PostConference/D
ayTwo/AccountingforRevenueMortgageRevenueDebt.pdf
Tareas a realizar antes del Taller Dos
1. Revise el contenido de las direcciones electrónicas del taller dos y vaya
preparado/a al salón para discutir los temas del taller.
2. El estudiante leerá sobre los siguientes temas:
a) Contabilidad para Actividades Operacionales Gubernamentales.
b) Contabilidad para Activos y Proyectos de Capital Generales.
c) Contabilidad para Deudas a largo plazo y servicio de deudas generales.
3. Completar los ejercicios asignados para este taller.
4. 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.
Actividades:
1. El facilitador comenzará la clase con un breve repaso.
2. El facilitador discutirá con los estudiantes los temas asignados.
3. El facilitador asignará a cada grupo una dirección de Internet (URL) provista para
el taller. Cada grupo presentará un resumen sobre la información en el mismo y
sobre cómo ésta se relaciona a los temas discutidos en este taller
ACCO 420 Accounting for Governmental and Nonprofit Entities 24
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
4. 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.
5. El facilitador asignará ejercicios adicionales según crea conveniente para
ampliar y/o aclarar el conocimiento de los temas presentados, individual o en
forma grupal.
6. Los estudiantes prepararán una evaluación propia sobre su desempeño en el
taller.
7. Los estudiantes continuarán trabajando en sus portafolios.
8. 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 D se utilizará para la actividad de “URL”.
3. El Anejo F se utilizará para la actividad de auto evaluación.
4. El Anejo C se utilizará para la actividad del bosquejo y bibliografía.
ACCO 420 Accounting for Governmental and Nonprofit Entities 25
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
Workshop Three
Specific Objectives
At the end of this workshop, the students will:
1. Distinguish the purpose of the Internal Service and Enterprise Funds.
2. Describe characteristics of the proprietary, Fiduciary, and Agency Funds, and the
specialized accounting procedures for the Enterprise Fund.
3. Describe the requirements of the Governmental Accounting Standards Board
Statement (GASBS) 34.
4. Identify and describe the content of the Comprehensive Annual Financial Report
(CAFR).
5. Understand how to reconcile governmental fund financial statements to
governmental activity in the government-wide financial statements.
6. Identify and explain contemporary financial reporting issues.
Specific Language Objectives
Students will:
1. Communicate effectively in English through the discussion of the URL content.
2. Write a clear and accurate reflective diary using appropriate vocabulary,
grammar, and style.
3. Write analytical reports about the financial statements of the states and local
governments, and provide consulting services.
ULRs
Description of business-type activities
http://www.nacubo.org/Business_and_Policy_Areas/Accounting/AccountingTutorial/
Business-Type_Activity_Description.html
Fiduciary Fund
http://www.ed-ata.k12.ca.us/Articles/Article.asp?title=About%20Fund%20Accounting
Authorization of Fiduciary Responsibilities
http://www.banking.state.ny.us/iaf1.htm
Financial Reporting
http://www.gasb.org/white_paper_executive_summary.html
Notes on Fiduciary Funds (page 3)
ACCO 420 Accounting for Governmental and Nonprofit Entities 26
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
http://www.cabarruscounty.us/Finance/docs/comprehensive2003/finance_comp_200
3_financial_FinancialStatementNotes.pdf
Agency Fund
https://wdesecure.k12.wy.us/restrict/wde_public.data_glossary.glossaryentry?name=
Agency%20Funds%20%20[Fund%20Groups]
Trust Fund
http://encyclopedia2.thefreedictionary.com/trust+funds
Reporting Infrastructure Information
http://www.gasb.org/repmodel/infrastructure.html
Definition of Financial Reporting
http://www.pwc.gmu.edu/course/govt490/intro.html
Agency Fund
http://www.answers.com/topic/agency-fund
Assignments before Workshop Three
1. Work on the exercises assigned by the facilitator for this workshop.
2. Revise the content of the Internet addresses, and come prepared to discuss
in class, the subjects for this workshop.
3. Read, study, and come to class prepared to discuss the following subjects:
a. Accounting for the Business-type Activities of State and
Local Governments.
b. Accounting for Fiduciary Activities-Agency and Trust Funds.
c. Financial Reporting of State and Local Governments.
4. Come prepared to actively participate in class.
Activities:
1. The facilitator will star the class with a short review.
2. The facilitator will clarify any doubt about the subjects covered thus far in the
course.
3. Students will meet in groups according to the “URL” they printed as homework.
The groups will present a summary of the information on it, and how does it
relate to any subject(s) discuss in the workshop
4. 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
ACCO 420 Accounting for Governmental and Nonprofit Entities 27
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
5. The facilitator will reinforce the concepts discussed in class with additional
exercises as necessary.
6. Students will continue working on their portfolios and insert all the documents
written and/or completed so far, following the guidelines of portfolio elaboration.
7. Students will hand in the portfolio to the facilitator for its first partial evaluation.
8. 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 URL discussion.
3. Appendix E for the reflective diary.
4. Appendix M for the portfolio.
ACCO 420 Accounting for Governmental and Nonprofit Entities 28
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
Taller Cuatro
Objetivos específicos
Al final del taller cuatro, los estudiantes:
1. Explicarán la importancia de evaluar los resultados financieros gubernamentales.
2. Analizarán los resultados financieros utilizando los estados gubernamentales
amplios.
3. Describirán la estructura gerencial financiera del gobierno federal.
4. Contrastarán y compararán la contabilidad para gobiernos estatales y locales
con las agencias federales.
5. Explicarán las diferencias entre varios enfoques presupuestarios.
6. Describirán los métodos para integral el planeamiento, presupuesto y métricas
de resultados.
Objetivos específicos de lenguaje :
Los estudiantes:
1. Se comunicarán efectivamente durante la actividad de discusión sobre las
direcciones electrónicas.
2. Presentarán sus propuestas y apoyarán sus ideas con hechos durante la
actividad de discusión y reacción a las presentaciones de sus compañeros.
1. Proveerán alternativas positivas al resolver los problemas asignados para este
taller.
Direcciones Electrónicas
Análisis Financiero
http://www.oag.ab.ca/files/oag/IRA_Best_Prac.pdf
Junta Asesora Federal de Contabilidad
http://www.fasab.gov/
Contratos con Gobierno Federal
http://www.amper.com/publications/review/s09-9-federal-government-
contracting.asp
Principios contables para Gobierno Federal
http://www.whitehouse.gov/omb/fedreg_sffas/
ACCO 420 Accounting for Governmental and Nonprofit Entities 29
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
Presupuesto gubernamental
http://en.wikipedia.org/wiki/Government_budget
Manejo de Resultados
http://dbm.maryland.gov/agencies/Pages/ManagingResultsMaryland.aspx
Informe de Resultados
http://www.seagov.org/initiatives/state_gov.shtml
Informe Financieros Federales
http://fcw.com/articles/2008/02/20/government-accountants-taxpayers-distrust-
federal-financial-reporting.aspx
Gastos del Gobiernos
http://industry.bnet.com/government/10001985/the-states-and-the-federal-
government-on-spending/?tag=content;col1
Impacto de la contabilidad en informes federales
http://www.usatoday.com/printedition/news/20070529/1a_lede29.art.htm
Tareas a realizar antes del Taller Cuatro
1. Trabajar con los ejercicios asignados por el facilitador/a para este taller.
2. Revise el contenido de las direcciones electrónicas del taller cuatro y vaya
preparado/a al salón para discutir los temas del taller.
3. Leer los temas acerca de:
a) Análisis de los Resultados Financieros Gubernamentales.
b) Contabilidad e Informes para el Gobierno Federal.
c) Métricas para el Presupuesto y Resultados.
4. Los estudiantes continuarán trabajando con su trabajo final escrito, y
presentación oral correspondiente al taller cinco.
Actividades:
1. El facilitador comenzará la clase con un repaso breve.
2. El facilitador discutirá con los estudiantes los temas asignados.
3. El facilitador asignará a cada grupo una dirección de Internet (URL) provista para
el taller. Cada grupo presentará un resumen sobre la información en el mismo y
sobre cómo ésta se relaciona a los temas discutidos en este taller
ACCO 420 Accounting for Governmental and Nonprofit Entities 30
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
4. El facilitador dividirá la clase en cuatro grupos pequeños. Cada grupo
seleccionará un proceso/tema de los asignados para el taller para representarlo
en una discusión utilizando la técnica de la mesa redonda.
5. El facilitador asignará ejercicios adicionales según crea conveniente para
ampliar y/o aclarar el conocimiento de los temas presentados, individual o en
forma grupal.
6. 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.
7. Los estudiantes continuarán trabajando en sus portafolios siguiendo las
indicaciones dadas en este módulo.
8. Los estudiantes prepararán una evaluación propia sobre su desempeño en el
taller.
9. El facilitador explicara las tareas a ser completadas antes del Taller cinco.
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 D se utilizará para la actividad de “URL”.
4. El Anejo F se utilizará par la actividad de auto evaluación.
ACCO 420 Accounting for Governmental and Nonprofit Entities 31
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
Workshop Five/Taller Cinco
Specific Objectives
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 students will:
1. Describe the implications of the Sarbanes-Oxley Act of 2002 on governments
and not-for-profit organizations.
2. Distinguish not-for-profit organizations from entities in the governmental and
commercial sectors of the U.S. economy.
3. Prepare financial statements using SFAS No. 117.
4. Identify oversight bodies and the source of their authority over not-for-profit
organizations.
5. Journalize transactions for private colleges and universities.
6. Describe financial reporting for health care organizations.
Specific Language Objectives
Students will:
1. Communicate effectively in English through the discussion of the URL content.
2. Write a clear and accurate reflective diary using appropriate vocabulary,
grammar, and style.
3. Present proposals and support his/her ideas with facts during the oral project
final presentation.
ULRs
Government Auditing Standards
http://www.answers.com/topic/government-auditing-standards
ACCO 420 Accounting for Governmental and Nonprofit Entities 32
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
Audit Procedure Report
http://www.sault-sainte-marie.mi.us/Budget0708/MichAPR.pdf
Accounting for Nonprofit organizations
http://www.muridae.com/nporegulation/accounting.html
Nonprofit Organizations
http://www.citmedialaw.org/legal-guide/nonprofit-organization
GAAP for Health Care Organizations
http://www.highbeam.com/doc/1P3-44508835.html
Auditing Guide for HC organizations
http://www.cpa2biz.com/AST/Main/CPA2BIZ_Primary/Accounting/IndustryspecificG
uidance/HealthCare/PRD~PC-012615/PC-012615.jsp?cm_sp=RHN-_-XSELL-_-
CWPTPAB
Taxation in Nonprofit Organizations
http://www.capdale.com/articles/detail.aspx?pub=3359
Tax issues for small nonprofit organizations
http://www.vscpa.com/Visitors/Nonprofit_Resources/Tax_Issues.aspx
Nonprofit-Government Relationship
http://www.urban.org/publications/900309.html
Audit Report (pages 5-6)
http://www.nscs.edu/Audit/2008StateAudit.pdf
Assignments before Workshop Five
1. The students will prepare and turn in the questions and cases assigned by the
facilitator for this workshop in the language assigned.
2. Revise the content of the Internet addresses and come prepare to discuss in
class the subjects for this workshop.
3. Do the presentation on your assigned project.
Activities:
1. The facilitator will discuss with the students the subjects assigned. (Spanish).
2. The facilitator will clarify any doubt of the material covered in this course thus far.
(English).
3. The students will realize the oral presentation and turn in the written report.
(Spanish).
ACCO 420 Accounting for Governmental and Nonprofit Entities 33
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
4. Students will meet in groups according to the “URL” selected. The groups will
present a summary of the information on it, and how does it relate to any
subject(s) discuss in the workshop. (English).
5. 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).
6. Students will finish working on their portfolios to be submitted at the end of this
workshop for final evaluation. (English).
7. An auto evaluation of his/her performance should be included (Appendix G).
(Spanish).
8. The group representative will distribute the course evaluation form, and after
filled those out, will pick the up and deliver them to the office. (English).
9. The facilitator will make final comments. (Spanish).
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.
6. Appendix M for the portfolio.
ACCO 420 Accounting for Governmental and Nonprofit Entities 34
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
Anejos/Appendices
ACCO 420 Accounting for Governmental and Nonprofit Entities 35
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
Anejo A/Appendix A
Rubric for evaluation of class participation
Name: __________________________ Date: __________________
Criteria Value
Points
Student Score Comments
Content
Contributions and participation in the class
1 point
Demonstrate interest in the class
1 point
Answer questions to the facilitator and fellow students.
1 point
Make questions related to the topic of the course
1 point
Prepared in the class 1 point
Contribute with additional material.
1 point
Initiative and creativity 1 point
Language Use correct pronunciation 1 point
Read and explains concepts using appropriate grammar, syntax and verb usage
1 point
Address the class to present information in a clear interesting way.
1 point
Total score 10 points ( 70%
content and 30%
language)
_____________
Total score
Student’s Name: _______________________ Facilitator’s Signature: ________________________
Note: The score obtained by the student should be recorded as follows:
• Excellent: 1.00 point • Good: 0.75 point • Fair: 0.50 point • Needs improvement: 0.25 point
ACCO 420 Accounting for Governmental and Nonprofit Entities 36
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
Anejo B/Appendix B
Rúbrica para la valoración de la presentación oral
Integrantes del grupo _______________________________________________
Curso: ______________________ Fecha: ________________________
Tema: _______________________ Tiempo: ________________________
Criterios Valor Puntaje obtenido
Presentación
Mantiene la atención de toda la
audiencia utilizando el contacto
visual directo, y mirando las notas
raramente.
1 punto
Los movimientos son adecuados y
ayudan a la audiencia a visualizar el
contenido de la presentación.
1 punto
El estudiante demuestra estar
relajado y tranquilo, sin hacer
errores.
1 punto
El estudiante utiliza una voz clara
con Buena proyección y entonación.
1 punto
El estudiante demuestra un
conocimiento completo al responder
todas las preguntas con
explicaciones y elaboraciones.
1 punto
El estudiante presenta la
información en una secuencia lógica
e interesante la cual la audiencia
puede seguir sin problema.
1 punto
Demuestra una actitud fuerte y
positiva acerca del tema durante
toda la presentación.
1 punto
ACCO 420 Accounting for Governmental and Nonprofit Entities 37
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
Lenguaje
Demuestra habilidad en el manejo
del idioma español estándar
(vocabulario, sintaxis y flujo de
ideas).
1 punto
Usa una pronunciación correcta
durante la presentación.
1 punto
El nivel de formalidad de la
presentación es adecuada a la
naturaleza de la misma.
1 punto
Total 10 (70% contenido
y 30% lenguaje)
___________
Puntaje Total:
El nombre del estudiante: ______________________________ Firma del facilitador: _________________________
Nota: La puntuación obtenida por el estudiante será como sigue:
• Excelente: 1.00 punto • Buena: 0.75 punto • Razonable: 0.50 punto • Nesecita mejorar: 0.25 punto
ACCO 420 Accounting for Governmental and Nonprofit Entities 38
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
Anejo C/Appendix C Rúbrica para la valoración del trabajo escrito
Integrantes del grupo: ______________________________________________
Curso: ______________________ Fecha: ________________________
Tema: ______________________ Tiempo: ________________________
Criterios Valor Puntaje obtenido
Contenido
La excelente organización realza la
claridad y la comprensión del informe.
1 punto
La relevancia del tema para la clase o la
audiencia es obvia. Es fácil de predecir el
contenido del informe ya que los temas
importantes a discutirse están
mencionados específicamente.
1 punto
Se dan ejemplos claros para apoyar las
oraciones centrales y el propósito general
del informe; el análisis brinda maneras
novedosas para reflexionar en el material;
el material citado está bien integrado; las
ideas son profundas pero no
redundantes.
1 punto
El tono del informe es consistentemente
profesional y apropiado.
1 punto
El escritor elabora conclusiones sucintas
y precisas basadas en la literatura
existente. Se ofrecen sugerencias para
futuras investigaciones.
1 punto
Las referencias provienen de revistas
profesiones y otras fuentes aprobadas.
Incluye numerosas fuentes académicas
relevantes demostrando una
1 punto
ACCO 420 Accounting for Governmental and Nonprofit Entities 39
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
investigación extensa y profunda; se
apoya muy poco en fuentes terciarias de
información.
Se utiliza precisa y consistentemente el
estilo APA en el informe y en la página de
referencias. Las referencias del listado
concuerdan con las citas en el texto y
todas han sido escritas adecuadamente
usando el estilo APA.
1 punto
Lenguaje
Demuestra habilidad en el manejo del
idioma inglés estándar (vocabulario,
sintaxis y flujo de ideas).
1 punto
Usa la puntuación y la ortografía
correctamente.
1 punto
El nivel de formalidad utilizado es
adecuado a la naturaleza y propósito del
documento.
1 punto
Total 10 (70% contenido y
30% language)
___________
Puntaje Total:
El nombre del estudiante: ______________________________ Firma del facilitador: _________________________
Nota: La puntuación obtenida por el estudiante será como sigue:
• Excelente: 1.00 punto • Buena: 0.75 punto • Razonable: 0.50 punto • Nesecita mejorar: 0.25 punto
ACCO 420 Accounting for Governmental and Nonprofit Entities 40
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
Anejo D/Appendix D
Rubric for the evaluation of: Oral debate and “URLs” discussions
Name/group______________________________________________________
Topic: __________________________________ Date: __________________
Criteria Value points Student’s score
Content
Introductory content is clear & well
stated.
1 point
Identifies and understands all of the
main issues in the case study.
1 point
Well documented, reasoned, and
pedagogically appropriate comments
on solutions, or proposals for
solutions, to all issues in the case
study.
1 point
Sentences are cohesive and ideas
flow as the analysis is read.
1 point
Excellent research into the issues with
clearly documented links to class
(and/or outside) readings.
1 point
Draw conclusions based on research-
based facts only.
1 point
Demonstrate a comprehensive grasp
of significant ideas to reach a higher
level of understanding in an organized
manner.
1 point
Lenguage
Demonstrates a command of standard 1 point
ACCO 420 Accounting for Governmental and Nonprofit Entities 41
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
English (vocabulary, syntax and flow
of ideas)
The formality level used in the whole
paper is appropriate to the nature of
the analytical assignment.
1 point
Uses spelling, punctuation,
capitalization, and APA format
correctly throughout the document
(cover page, analysis body, and list of
references).
1 point
Total score 10 points
( 70% content and
30% language)
_____________
Total score
Student’s Name: _______________________
Facilitator’s Signature: ________________________
Note: The score obtained by the student should be recorded as follows:
• Excellent: 1.00 point • Good: 0.75 point • Fair: 0.50 point • Needs improvement: 0.25 point
ACCO 420 Accounting for Governmental and Nonprofit Entities 42
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
Anejo E/Appendix E
Reflective Diary
Name: _______________________
Date: _______________________
The purpose of this reflective diary is to be able to reflect on the significance of
this course. You should draw on your own experiences for examples of the ideas
you are studying. You can also speculate about how you might apply what you are
learning in class. This process will help in your self-analysis.
At the end of each workshop, you should reflect on the topics presented and
answer the following guide questions.
1. Today I learned ….(express these thoughts in a simple manner and in your
own words)
2. The topic presented in class today helps me to … (reflect in relation with the
topics discussed in class….)
3. I can apply what was presented in class today to some aspects of my personal life or to any other past experience …
ACCO 420 Accounting for Governmental and Nonprofit Entities 43
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
Anejo F/Appendix F
Auto evaluación del estudiante Aspectos generales
� Mi trabajo se entiende claramente y es interesante. � Mi trabajo incluye material relevante, investigativo e incluye más que un
mensaje general. � Demuestra que entiendo la materia � Refleja sustancia lógica y originalidad. � La información no es limitada ni escasa.
Organización
� La organización de mi trabajo demuestra un tema central o un propósito. � He organizado mi trabajo y presentación tomando en cuenta la audiencia. � Mi trabajo tiene secuencia e ideas lógicas. � Mi trabajo tiene secciones apropiadas, incluyendo introducción y
conclusión que provean al lector una visión general del texto. Vocabulario
� Utilizo un vocabulario convincente que transmite el mensaje de forma interesante, precisa y natural.
� Mi trabajo escrito es conciso, utilicé verbos de acción y vocabulario apropiado.
� He considerado al lector y al escribir he utilizado un lenguaje que capte la atención del lector.
Estructura
� Mis oraciones están bien construidas, con una estructura variada, simple y compleja, facilitando la lectura.
� He utilizado buena pronunciación, puntuación. � Las oraciones tienen fluidez. � He editado mi trabajo cuidadosamente.
Este instrumento lo puede utilizar el estudiante para evaluar sus tareas y asegurarse de haber cumplido con los requisitos mínimos. Traducción: Manual de “Assessment and Evaluation Resource Guide, 1988”.
ACCO 420 Accounting for Governmental and Nonprofit Entities 44
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
Anejo G/Appendix G
Round table rubric
Student name/Group: _______________________________________________
Course: __________________________ Date: ________________________
Criteria Value Points Student Score
Content
Participants offer an in-depth and solid analysis of the discussed content and the dialogue flows smoothly during the discussion.
1 point
Participants –through their comments– show deep knowledge of the discussed topic and a high level of understanding of questions asked by the audience.
1 point
Participants are appropriately prepared for discussion – with notes taken from their reading and passages or textbooks properly highlighted about the topic in discussion.
1 point
Participants, through their comments, show that they are paying close attention to what other participants say about the topic.
1 point
Participants provide explanations and follow up to enrich discussion.
1 point
Participants’ observations are usually related to ideas or arguments presented in this discussion.
1 point
Participants show a professional attitude and posture during the discussion.
1 point
Language
ACCO 420 Accounting for Governmental and Nonprofit Entities 45
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
Participants show good use of the standard English language (vocabulary, syntax and flow of ideas).
1 point
Participants use appropriate intonation in making remarks and good projection of the voice toward the audience.
1 point
Given a controversial topic during discussion, participants show a persuasive argument to support their points of view about it.
1 point
Total 10 points ( 70% content y 30% language)
Total Score:
Student name: ______________________________ Facilitator’s signature: _________________________
Note: The score obtained by the student should be recorded as follows:
• Excellent: 1.00 point • Good: 0.75 point • Fair: 0.50 point • Needs improvement: 0.25 point
ACCO 420 Accounting for Governmental and Nonprofit Entities 46
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
Anejo H/ Appendix H
Guidelines to prepare the portfolio
1. Determination of sources of content
2. The following, but not limited to, documentation will be included:
a. Projects, surveys, and reports.
b. Oral presentations
c. Essays: dated writing samples to show progress
d. Research papers: dated unedited and edited first drafts to show
progress
e. Written pieces that illustrate critical thinking about readings: response
or reaction papers.
f. Class notes, interesting thoughts to remember, etc.
g. Learning journals, reflexive diaries.
h. Self assessments, peer assessments, facilitator assessments.
i. Notes from student-facilitator conferences.
3. Organization of documentation
Documentation will be organized by workshop, and by type of assignment within
workshops. Workshops will be separated from one another using construction
paper or paper of different colors, with tabs indicating the workshop number.
4. Presentation of the portfolio
• Documentation will be posted in a binder or in a digital version (e-
portfolio).
• The cover page will follow exactly APA guidelines applied to a cover page
of research papers submitted at Metro Orlando Campus. This cover page
will be placed at the beginning of the portfolio.
• The entire portfolio will follow APA style: Courier or Times New Roman
font, size 12, double space, and 1-inch margins. See a “Publication
Manual of the APA, Fifth Edition”.
• A log of entries that can be expanded with each new entry properly
numbered. The table, which should be located at the beginning, should
include a brief description, date produced, date submitted, and date
evaluated (Appendix J ).
ACCO 420 Accounting for Governmental and Nonprofit Entities 47
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
• 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).
ACCO 420 Accounting for Governmental and Nonprofit Entities 48
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
Anejo I/Appendix I
PORTFOLIO INFORMATIONAL SHEET
Sistema Universitario Ana G. Méndez Universidad del Este, Universidad Metropolitana, Un iversidad 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
ACCO 420 Accounting for Governmental and Nonprofit Entities 49
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
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
ACCO 420 Accounting for Governmental and Nonprofit Entities 50
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
Anejo K/Appendix K: Overall Portfolio Self-Assessme nt
Dear Student: This form will assist you in monitoring your portfolio and determining the strengths and weaknesses of your writing Part I: Read the statements below. Write the numbers that mostly honest reflects your self assessment (Scale 1-5: 5=strong, 4=moderately strong, 3=average, 2=moderately weak, 1=weak) _____ 1. My portfolio contains all of the items required by the facilitator. _____ 2. My portfolio provides strong evidence of my improvement over the course. _____ 3. My portfolio provides strong evidence of my ability to report factual
information. _____ 4. My portfolio provides strong evidence of my ability to write effectively. _____ 5. My portfolio provides strong evidence of my ability to think and write
creatively. Part II: On the lines below, write the topic of each assignment. Rate your effort for each piece (5=strong effort, 1=weak effort). In the space below write one suggestion for improving that piece. _____ 1. ___________________________________________________________ ___________________________________________________________ _____ 2. ___________________________________________________________ ___________________________________________________________ _____ 3. ___________________________________________________________ ___________________________________________________________ _____ 4. ___________________________________________________________ ___________________________________________________________ _____ 5. ___________________________________________________________ ___________________________________________________________ Part III: In assessing my overall portfolio, I find it to be (check one) Very satisfactory __________ Satisfactory __________ Somewhat satisfactory __________ Unsatisfactory __________ Part IV: In the space below list your goal for the next PT and two strategies you plan to achieve. Goal: _________________________________________________________________ Strategies:
1. __________________________________________________________________ 2. __________________________________________________________________
ACCO 420 Accounting for Governmental and Nonprofit Entities 51
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
Anejo L/Appendix L
Checklist for Portfolio Assessment
Has the student set academic goals?
Does the portfolio include enough entries in each area to make
valid judgments?
Does the portfolio include evidence of complex learning in realistic
setting?
Does the portfolio provide evidence of various types of student
learning?
Does the portfolio include students’ self-evaluations and
reflections on what was learned?
Does the portfolio enable one to determine learning progress and
current level of learning?
Does the portfolio provide clear evidence of learning to users of
the portfolio?
Does the portfolio provide for student participation and
responsibility?
Does the portfolio present entries in a well-organized and useful
manner?
Does the portfolio include assessments based on clearly stated
criteria of successful performance?
Does the portfolio provide for greater interaction between
instruction and assessment?
Adapted from:
Gronlund, N. E. (2003). Assessment of student achievement. 7th ed. Boston:
Pearson Education, Inc.
ACCO 420 Accounting for Governmental and Nonprofit Entities 52
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
Anejo M/Appendix M
Portfolio Rubric
4 3 2 1
PORTFOLIO APPEARANCE
� Readable: Are entries typed in an appropriate font and size? Are
entries free of errors? Do ideas expressed in entries follow a logical sequence with appropriate transitions among paragraphs and topics?
� Professionalism: Is the appearance of the portfolio
professional? Are graphics, colors and portfolio language consistent with professional workplace expectations? Is the portfolio presented in a neat and orderly manner?
� Organization: Is the portfolio organized in a manner that makes
it easy to follow and easy to quickly locate information?
PORTFOLIO CONTENT AND FUNCTION
� Content: Are all required entries included in the portfolio? Are
entries relevant to the content of the portfolio? Do all entries contain the student’s reaction or reflection on the selected topics? Do entries provide thorough understanding of content? Resume, Activities List, Varied Samples of Written Work, Evidence of Problem Solving, and Evidence of Decision Making.
� Authenticity: Are the samples and illustrations a true reflection
of the student’s efforts and abilities?
� Growth/Development: Do samples provide thorough
understanding of growth and development related to their field of concentration? Do items show what the student has learned?
� Collaboration: Do items show examples of both individual and
group work? Does the student provide clear understanding of collaboration, and use collaboration to support his/her learning?
ACCO 420 Accounting for Governmental and Nonprofit Entities 53
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
� 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
ACCO 420 Accounting for Governmental and Nonprofit Entities 54
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
Anejo N/Appendix N
Portfolio Assessment Feedback Template Strengths Weaknesses Improvement Ideas Facilitator’s comments
Student’s response and comments
ACCO 420 Accounting for Governmental and Nonprofit Entities 55
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
Anejo O/Appendix O
Use and Return of Portfolio
Sistema Universitario Ana G. Méndez Universidad del Este, Universidad Metropolitana, Un iversidad 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
ACCO 420 Accounting for Governmental and Nonprofit Entities 56
Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA
Anejo P/Appendix P
Use and Discard of Portfolio
Sistema Universitario Ana G. Méndez Universidad del Este, Universidad Metropolitana, Un iversidad 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