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Transcript of ACCO 610 ADVANCED FINANCIAL ACCOUNTING … 610 DLP... · Estados financieros para organizaciones de...
Ana G. Méndez University System
School for Professional Studies
Florida Campuses
Universidad del Este, Universidad Metropolitana, Universidad del Turabo
ACCO 610
ADVANCED FINANCIAL ACCOUNTING CONTABILIADAD FINANCIERA AVANZADA
© Sistema Universitario Ana G. Méndez, 2007 Derechos Reservados.
© Ana G. Méndez University System, 2007. All rights reserved.
ACCO 610 Advanced Financial Accounting 2
Rev. 2008. José Martinez, CPA
Tabla de Contenido/Table of Contents
Página/Page
PRONTUARIO ................................................................................................................3
STUDY GUIDE..............................................................................................................11
WORKSHOP ONE ........................................................................................................18
TALLER DOS................................................................................................................21
WORKSHOP THREE....................................................................................................24
TALLER CUATRO ........................................................................................................27
WORKSHOP FIVE/TALLER CINCO ............................................................................30
ANEJO A/APPENDIX A................................................................................................33
ANEJO B/APPENDIX B................................................................................................34
ANEJO C/APPENDIX C................................................................................................35
ANEJO D/APPENDIX D................................................................................................36
ANEJO E/APPENDIX E ................................................................................................37
ANEJO F/APPENDIX F ................................................................................................38
ANEJO G/APPENDIX G ...............................................................................................39
ANEJO H/ APPENDIX H...............................................................................................40
ANEJO I/APPENDIX I...................................................................................................42
ANEJO J/APPENDIX J.................................................................................................43
ANEJO K/APPENDIX K................................................................................................44
ANEJO L/APPENDIX L ................................................................................................45
ANEJO M/APPENDIX M...............................................................................................47
ANEJO N/APPENDIX N................................................................................................48
ANEJO O/APPENDIX O ...............................................................................................49
ACCO 610 Advanced Financial Accounting 3
Rev. 2008. José Martinez, CPA
Prontuario
Título del Curso Contabilidad Financiera Avanzada
Codificación ACCO 610
Duración Cinco Semanas
Prerrequisito ACCO 503
Descripción
Principios de contabilidad generalmente aceptados para corporaciones y sociedades.
Énfasis en consolidaciones y pronunciamientos relacionados a combinaciones de
negocios. Consolidación de estados financieros. Formación, operación y liquidación
de sociedades. Estados financieros para organizaciones de sociedades.
Objetivos Generales
Al finalizar el curso el/la estudiante podrá:
1. Explicar las características de un negocio organizado en forma de una sociedad y
de un negocio en forma de corporación.
2. Contabilizar una sociedad cuando comienza, cambia de socios, registra ingresos y
el proceso de liquidación.
3. Discutir las distintas formas de combinaciones de negocios
4. Registrar las inversiones en acciones comunes de otras corporaciones en los libros
según su influencia en la corporación.
5. Preparar estados financieros consolidados..
Textos y Recursos
Baker, Richard; Tomas King; Volden Lembke. (2007). Advanced Financial Accounting.
7th Edition. Irwin McGraw – Hill.
Referencias y Material Suplementario
• Beams, Floyd, Clement, Robin, Anthony, Joseph, Lowensohn, Suzanne. (2006)
. Advanced Accounting. 9th Edition. Prentice Hall.
• Baker, Richard, Lembke, Valdean, King, Thomas, Jeffrey, Cynthia. (2007).
Advanced Financial Accounting. 7th Edition. McGraw-Hill.
• Jeter, Debra, Chaney, Paul. Advanced Accounting. 3rd Edition. (2006). John
Wiley & Sons.
ACCO 610 Advanced Financial Accounting 4
Rev. 2008. José Martinez, CPA
Evaluación
Criterios Puntuación Porcentaje
Asistencia/Participación en clase (20 puntos cada clase) 75 pts 25%
Presentación Oral e Informe Escrito 40 pts 13%
Examen 40 pts 13%
Mesa Redonda 30 pts 10%
Diario Reflexivo 15 pts 5%
Portafolio 100 pts 33%
Total 300 pts 100%
Curva de evaluación
100-90 A 89-80 B 79-70 C 69-60 D 59-00 F
Especificaciones de las Técnicas de Avalúo
Participación en clase
• La asistencia a clases es obligatoria y tendrá un valor de cinco (5) puntos por cada
clase. Además, por cada día se sumará la puntuación correspondiente a los
siguientes criterios:
o Demostrar dominio de los temas discutidos en clase.
o Cumplir con las tareas asignadas en la clase.
o Participar y cumplir con trabajo colaborativo.
o Demostrar destrezas de comunicación verbal adecuadas.
o Puntualidad en la entrega de los trabajos.
• Es requisito asistir a todos los talleres para aprobar el curso. Las ausencias
afectarán su nota final (15 puntos por asistencia y 5 puntos por participación
diarios). (Anejo A)
Presentación oral y escrita (Anejo B y C) (Taller Cinco)
• Presentación Oral – Los estudiantes presentarán en clase el informe sobre el tema
seleccionado. El mismo debe estar relacionado a los temas discutidos en clase.
• Trabajo en equipo (4 estudiantes máximo).
• Cada miembro será responsable de presentar uno o varios subtemas.
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• Es requisito indispensable la utilización de una de las estrategias sugeridas,
creatividad y medios audiovisuales. Ejemplo: simulaciones, dramas, debates,
competencias académicas, noticieros, grabación de vídeos, entrevistas, entre otros.
• Preparar y entregar un informe escrito (1 original para el facilitador y copias para los
estudiantes).
• Tiempo estipulado para la presentación individual: 15 minutos.
• El resto del grupo deberá realizar las lecturas relacionadas con los temas que se
discutirán en el taller para garantizar una participación activa.
• La presentación oral tendrá un valor de 20 puntos.
• El Informe escrito tendrá un valor de 20 puntos.
Mesa Redonda
• Cada estudiante seleccionará un grupo cultural de los Estados Unidos para
representarlo en la discusión de la mesa redonda.
• Cada estudiante traerá a la discusión las similitudes y diferencias de su grupo
cultural seleccionado.
• Los estudiantes podrán usar sus notas o leer pasajes cortos de lo que dicen los
investigadores sobre sus grupos culturales.
• El Anejo G incluye la matriz de valoración para esta actividad (30 puntos).
Diario Reflexivo
• El estudiante redactará un diario reflexivo al finalizar los Talleres con el fin de
reflexionar críticamente y escribir sobre los conceptos, sentimientos y actitudes
relacionados con los la historia de la educación.
• Debe incluir un auto-análisis y auto-evaluación de su ejecución.
• El diario tendrá un valor total de 15 puntos.
• El Anejo E contiene la matriz de valoración para esta tarea.
Descripción de las Normas del Curso
1. Este curso sigue el programa “Discipline-Based Dual-Language 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
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lenguajes serán alternados en cada taller para asegurar que el curso se ofrece
50% en inglés y 50% en español. Para mantener un balance, el modulo debe
especificar que se utilizaran ambos idiomas en el quinto taller, dividiendo el
tiempo y las actividades equitativamente entre ambos idiomas. Si un estudiante
tiene dificultad en hacer una pregunta en el idioma especificado, bien puede
escoger el idioma de preferencia para hacer la pregunta. Sin embargo, el
facilitador deberá contestar la misma en el idioma designado para ese taller.
Esto deberá ser una excepción a las reglas pues es importante que los
estudiantes utilicen el idioma designado. Esto no aplica a los cursos de lenguaje
que deben ser desarrollados en el idioma propio todo en ingles o todo en
español según aplique.
2. El curso es conducido en formato acelerado, eso requiere que los estudiantes se
preparen antes de cada taller de acuerdo al módulo. Cada taller requiere un
promedio de diez (10) horas de preparación y en ocasiones requiere más.
3. La asistencia a todos los talleres es obligatoria. El estudiante que se ausente al
taller deberá presentar una excusa razonable al facilitador. El facilitador
evaluará si la ausencia es justificada y decidirá como el estudiante repondrá el
trabajo perdido, de ser necesario. El facilitador decidirá uno de los siguientes:
permitirle al estudiante reponer el trabajo o asignarle trabajo adicional en
adición al trabajo a ser repuesto.
Toda tarea a ser completada antes de taller deberá ser entregada en la fecha
asignada. El facilitador ajustará la nota de las tareas repuestas.
4. Si un estudiante se ausenta a mas de un taller el facilitador tendrá las siguientes
opciones:
a. Si es a dos talleres, el facilitador reducirá una nota por debajo basado en
la nota existente.
b. Si el estudiante se ausenta a tres talleres, el facilitador reducirá la nota a
dos por debajo de la nota existente.
5. La asistencia y participación en clase de actividades y presentaciones orales es
extremadamente importante pues no se pueden reponer. Si el estudiante provee
una excusa valida y verificable, el facilitador determinara una actividad
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equivalente a evaluar que sustituya la misma. Esta actividad deberá incluir el
mismo contenido y componentes del lenguaje como la presentación oral o
actividad a ser repuesta.
6. En actividades de grupo el grupo será evaluado por su trabajo final. Sin
embargo, cada miembro de grupo deberá participar y cooperar para lograr un
trabajo de excelencia, pero recibirán una calificación individual.
7. Se espera que todo trabajo escrito sea de la autoría de cada estudiante y no
plagiado. Se debe entender que todo trabajo sometido esta citado
apropiadamente o parafraseado y citado dando atención al autor. Todo
estudiante debe ser el autor de su propio trabajo. Todo trabajo que sea plagiado,
copiado o presente trazos de otro será calificado con cero (vea la política de
honestidad académica).
8. Si el facilitador hace cambios al modulo o guía de estudio, deberá discutirlos y
entregar copia a los estudiantes por escrito al principio del primer taller.
9. El facilitador establecerá los medios para contactar a los estudiantes proveyendo
su correo electrónico, teléfonos, y el horario disponibles.
10. EL uso de celulares esta prohibido durante las sesiones de clase; de haber una
necesidad, deberá permanecer en vibración o en silencio.
11. La visita de niños y familiares no registrados en el curso no está permitida en el
salón de clases.
12. Todo estudiante esta sujeto a las políticas y normas de conducta y
comportamiento que rigen SUAGM y el curso.
Nota: Si por alguna razón no puede acceder las direcciones electrónicas
ofrecidas en el módulo, no se limite a ellas. Existen otros motores de búsqueda y
sitios Web que podrá utilizar para la búsqueda de la información deseada. Entre
ellas están:
• www.google.com
• www.altavista.com
• www.ask.com
• www.excite.com
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• 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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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, las cuales 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.
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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.
ACCO 610 Advanced Financial Accounting 11
Rev. 2008. José Martinez, CPA
Study Guide
Course Title Advanced Financial Accounting
Code ACCO 610
Time Length Five weeks
Prerequisite ACCO 503
Description
This course studies the general accepted accounting principles for corporations and
partnerships. The emphasis is in consolidations and the accounting statements related
to business merges, the consolidation of financial statements, formation, operation and
liquidation of partnerships, and the preparation of financial statements for partnership
organizations.
General Objectives
At the end of the course, students will:
1. Explain the characteristics of a business been formed as a partnership and as a
corporation.
2. Account for a partnership at its initial stage, when it changes partners, registers
income, and on a liquidation process.
3. Discuss the various forms of business merges.
4. Register the investment in common stocks in another corporation, according to their
influence in that corporation.
5. Prepare consolidated financial statements.
Texts and Resources
Baker, Richard; Tomas King; Volden Lembke. (2007). Advanced Financial Accounting.
7th Edition. Irwin McGraw – Hill.
References and Supplementary Materials:
• Beams, Floyd, Clement, Robin, Anthony, Joseph, Lowensohn, Suzanne. (2006)
Advanced Accounting. 9th Edition. Prentice Hall.
• Baker, Richard, Lembke, Valdean, King, Thomas, Jeffrey, Cynthia. (2007)
Advanced Financial Accounting. 7th Edition. McGraw-Hill.
• Jeter, Debra, Chaney, Paul. Advanced Accounting. 3rd Edition. (2006). John
Wiley & Sons.
ACCO 610 Advanced Financial Accounting 12
Rev. 2008. José Martinez, CPA
Evaluation
Criterion Score Percentage
Attendance/Class Participation (20 points per class) 75 pts 25%
Oral Presentation and Written Report 40 pts 13%
Exam 40 pts 13%
Round Table 30 pts 10%
Reflexive Diary 15 pts 5%
Portafolio 100 pts 33%
Total 300 pts 100%
Evaluation curve
100-90 A 89-80 B 79-70 C 69-60 D 59-00 F
Daily Class Participation
• Attendance to every workshop is mandatory and the student will receive five (5)
points for each class (Appendix A). Absences will affect your final grade. In
addition, the following criteria will be evaluated:
o Mastery of the material discussed in class.
o Tasks assigned fulfillment.
o Team work participation.
o Adequate communication and verbal skills.
o Assigned tasks handed on time.
• It’s a requisite to attend all workshops in order to pass the course.
• Absences will affect your final grade (15 points for attendance and 5 points for daily
class participation - Appendix A).
Oral and Written Report (Appendixes B & C) (Oral Presentation – English; Written
Report – Spanish) (Workshops Five)
• Oral Presentation. The students will do a presentation in class about the subject
selected for their report. The subject could be related to any of the topics covered
during the five workshops.
• Collaborative work in groups of four (4) students (maximum).
• Each member of the group should be in charge of one of the topics.
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• It is required to use creativity and audiovisual aids. Example: simulations,
dramatizations, debates, academic competences, videos recording, interviews,
others.
• Prepare a written report for the facilitator. The report should identify the facts that
support the group’s conclusions in a specific situation and attach it to an
argumentative theory in order to communicate persuasively.
• Time for individual oral reports: 15 minutes (maximum).
• The rest of the group should read the chapters of the textbooks so they can
participate actively in class discussion.
• Oral report will be worth 20 points.
• Written report will have a value of 20 points.
Round Table
• The facilitator will assign the cases from material assigned for the specific workshop
for the round table discussion. The facilitator can divide the class into more than one
group, and assign cases for each group and have more than one discussion in the
workshop.
• Each group should identify and discuss the business principle applicable in the case.
• Students can use notes or read short excerpts of what researchers say about their
cultural groups.
• Appendix G includes the rubric for the round-table discussion (30 points).
Reflexive Diary
• The student will write a reflexive diary at the end of the workshops. The purpose is to
react critically about the concepts, feelings and related attitudes about the subject
matters covered in the workshop.
• An auto evaluation of his/her performance should be included.
• The score for the diary will be 15 points (Appendix E).
ACCO 610 Advanced Financial Accounting 14
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Description of Course Policies
1. This course follows the Sistema Universitario Ana G. Méndez Dual-Language
Discipline-Based Immersion Model® designed to promote each student’s
development as a Dual Language Professional. Workshops will be facilitated in
English and Spanish, strictly using the 50/50 model. This means that each workshop
will be conducted entirely in the language specified. The language used in the
workshops will alternate to insure that 50% of the course will be conducted in
English and 50% in Spanish. To maintain this balance, the course module may
specify that both languages will be used during the fifth workshop, dividing that
workshop’s time and activities between the two languages. If students have difficulty
with asking a question in the target language in which the activity is being
conducted, students may choose to use their preferred language for that particular
question. However, the facilitator must answer in the language assigned for that
particular day. This should only be an exception as it is important for students to use
the assigned language. The 50/50 model does not apply to language courses where
the delivery of instruction must be conducted in the language taught (Spanish or
English only).
2. The course is conducted in an accelerated format and requires that students prepare
in advance for each workshop according to the course module. Each workshop
requires an average ten hours of preparation but could require more.
3. Attendance at all class sessions is mandatory. A student that is absent to a
workshop must present the facilitator a reasonable excuse. The facilitator will
evaluate if the absence is justified and decide how the student will make up the
missing work, if applicable. The facilitator will decide on the following: allow the
student to make up the work, or allow the student to make up the work and assign
extra work to compensate for the missing class time.
Assignments required prior to the workshop must be completed and turned in on the
assigned date. The facilitator may decide to adjust the grade given for late
assignments and make-up work.
4. If a student is absent to more than one workshop the facilitator will have the
following options:
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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.
ACCO 610 Advanced Financial Accounting 18
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Workshop One
Content Objectives
By the end of workshop one, students will:
1. Distinguish between the various forms to create a business combination.
2. Discuss the methods of accounting for business combination.
3. Explain the generally accepted accounting principles used to account for business
combination.
4. Describe the purchase accounting method.
5. Account for the business combines at start date.
6. Calculate the total par value of a business combination.
7. Discuss the methods to account for the investments in common stocks.
8. Distinguish the criteria used to account for the investment based on the percentage
of the influence in the operations and decisions of the investor company.
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
http://www.fasb.org/repmodel/
http://www.aicpa.org/pubs
http://www.colegiocpa.com
http://www.mhhe.com/baker7e
Business Combinations
http://www.fasb.org/st/summary/stsum141.shtml
http://www.answers.com/topic/business-combination-in-accounting?cat=biz-fin
http://www.associatedcontent.com/article/126469/business_combination_theories.html
Accounting Terms
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http://smallbusiness.findlaw.com/business-operations/accounting/accounting-tax-
glossary.html
http://www.nysscpa.org/prof_library/guide.htm
Purchase Accounting Method
http://www.answers.com/topic/purchase-accounting-method?cat=biz-fin
http://www.yourdictionary.com/purchase-accounting
Assignments before Workshop One
1. Take a look at the module. Pay special attention to the rubrics, since they will be
used to assess your knowledge, participation and language skills.
2. Mention and describe in your own words the different forms of doing a business
combination and how to account for business combinations. Remember, plagiarism
(copying exact information from a book, website or another source) is not tolerated
in our institution and is penalized.
3. Find out information about statement of financial accounting standard (sfas) 141,
and its revision. Make a summary and bring it to the workshop.
4. Describe the characteristics of the purchase accounting method in writing.
5. Obtain information about sfas 115. Print this and the following assignments and
bring them to the workshop.
6. Obtain information about the accounting principle board (apb) opinion 18.
7. Obtain information about the cost and equity methods of used in consolidations.
Activities
1. The facilitator and the students will start the class with an icebreaking activity.
2. Students will share their assignments and summaries with the rest of the class.
3. The facilitator will assign exercises and problems to calculate the total par value of
business combinations after explaining the process.
4. Students will meet in groups to do the exercises and later discuss them.
5. The facilitator will show how to prepare the journal entries for an investment in
common stocks accounted for under the equity method. Then students will do some
exercises related to the topic.
ACCO 610 Advanced Financial Accounting 20
Rev. 2008. José Martinez, CPA
6. The facilitator will assign to each group of students one of the topics of assignments
5 to 7 (Appendix D). The groups will summarize the information and will discuss
how it relates to any subject(s) covered in the workshop.
7. The facilitator will describe the exam to be taken during Workshop Four and will
assign the subjects of the research project to be discussed in Workshop Five.
8. The facilitator explains the work to be completed before Workshop Two and will
assign practice exercises and the URLs for a class activity.
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.
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.
ACCO 610 Advanced Financial Accounting 21
Rev. 2008. José Martinez, CPA
Taller Dos
Objetivos de Contenido
Al final del taller dos, los estudiantes podrán:
1. Explicar el principio contable SFAS 115 según aplica a las inversiones que se
registran por el método de equidad.
2. Preparar las entradas de jornal de una inversión en acciones comunes bajo el
método de equidad.
3. Calcular el valor de la inversión en acciones comunes bajo el método de equidad.
4. Discutir los métodos de contabilizar en los libros las combinaciones de negocios.
5. Evaluar los métodos de costo y de equidad y su efecto en la valoración de los
activos y el reconocimiento de los ingresos en los Estados Financieros de la
Empresa inversionista.
6. Discutir las características de los estados financieros consolidados y la utilidad de la
información que presentan.
7. Ilustrar el proceso de consolidación.
8. Explicar las transacciones entre las compañías consolidadas (intercompany)
9. Calcular y presentar el interés minoritario en los estados consolidados.
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 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
ACCO 610 Advanced Financial Accounting 22
Rev. 2008. José Martinez, CPA
SFAS 115
http://www.allbusiness.com/business-finance/equity-funding-stock/604360-1.html
http://www.nysscpa.org/cpajournal/old/14469497.htm
Método de Equidad
http://www.eagletraders.com/advice/securities/equity_method_of_accounting.htm
http://findarticles.com/p/articles/mi_qa5349/is_200105/ai_n21472904
Business Combination Accounting
www.nysscpa.org/chapters/statenisland/combinations.doc
http://www.answers.com/topic/business-combination-in-accounting?cat=biz-fin
Costo y Equidad
http://www.allbusiness.com/public-administration/administration-economic-
programs/4506376-1.html
http://www.blackwell-synergy.com/doi/pdf/10.1111/j.1468-
0300.2007.00175.x?cookieSet=1
Estados Financieros Consolidados
http://www.monografias.com/trabajos5/estafinan/estafinan.shtml
http://www.gestiopolis.com/recursos/documentos/fulldocs/fin/consolestadosfros.htm
Intercompany Transactions
http://www.answers.com/topic/intercompany-transactions?cat=biz-fin
http://www.cpa911.com/Intercompany%20transactions.pdf
Tareas a realizar antes del Taller Dos
1. Buscar información sobre las características de los estados financieros
consolidados. Resuma las ideas principales y preparese a discutirlas en el taller.
2. Analizar el principio contable SFAS 115. Cree un mapa conceptual y llévelo al
taller. Para más información sobre mapas conceptuales visite
http://www.graphic.org/concept.html o
http://cmap.ihmc.us/Publications/ResearchPapers/TheoryCmaps/TheoryUnderlying
ConceptMaps.htm
3. Buscar información sobre el proceso de consolidación y sobre cómo calcular el
interés minoritario. Resuma la información y prepare un documento en para
ACCO 610 Advanced Financial Accounting 23
Rev. 2008. José Martinez, CPA
entregar. Recuerde que el plagio (copiar literalmente de un libro, página Web u otro
recurso) no es tolerado en nuestra institución y es penalizado.
4. Hacer los ejercicios e imprima los enlaces asignados por el facilitador.
Actividades
1. El facilitador comenzará la clase con un breve repaso.
2. El facilitador discutirá con los estudiantes los temas asignados y ejercicios.
3. El facilitador recoge las asignaciones para este taller y se discuten y aclaran dudas
sobre los temas asignados.
4. El facilitador dividirá la clase en grupos pequeños. Cada grupo seleccionará un
tema incluido en los capítulos asignados para el taller para representarlo en una
discusión utilizando la técnica de la mesa redonda.
5. De las direcciones de Internet (URL) asignadas, cada grupo presentará un resumen
sobre la información en las mismas y sobre cómo éstas se relacionan a los temas
discutidos en este taller.
6. El facilitador asignará ejercicios adicionales según crea conveniente para ampliar
y/o aclarar el conocimiento de los temas presentados, individual o en forma grupal.
7. 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.
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 y asignará las
direcciones electrónicas (URLs).
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 610 Advanced Financial Accounting 24
Rev. 2008. José Martinez, CPA
Workshop Three
Content Objectives
At the end of workshop three, students will:
1. Prepare the combined financial statements for the consolidation at the time of
acquisition.
2. Prepare the working papers including the necessary eliminations to calculate the
account balances in the financial statements.
3. Calculate the capital accounts balances when the amount paid for the business
(investment value) is higher than the book value.
4. Distribute the positive difference of payment over book value among other assets,
including goodwill if applicable.
5. Calculate the capital accounts balances when the amount paid for the business
(investment value) is lower than the book value.
6. Know how to distribute the negative goodwill among other assets.
7. prepare the consolidated balance sheet at the time of acquiring majority interest.
8. Explain the effect of the intercompany receivables and intercompany payables in the
financial statements, and why they should be eliminated.
9. Calculate the net income for the consolidated financial statements.
10. Explain and calculate the retained earnings for the consolidated financial
statements.
11. Prepare the working papers for the consolidated financial statements for the years
subsequent to the consolidation date.
12. Explain the requirements of the general accepted accounting principles (gaap),
specifically SFAS 130 (Other Comprehensive Income).
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.
ACCO 610 Advanced Financial Accounting 25
Rev. 2008. José Martinez, CPA
5. Use the reading process effectively.
6. Write a reflective diary using appropriate vocabulary, grammar, and style.
URLs
Consolidated and Combined Financial Statements
http://www.aicpa.org/download/acctstd/FIN_46_R_TPAs.pdf
http://www.answers.com/topic/consolidated-financial-statements?cat=biz-fin
http://www.law.uc.edu/CCL/regS-X/art3A.html
Account Balances in Financial Statements
http://www.moneyinstructor.com/lesson/trialbalance.asp
http://college.hmco.com/accounting/mcquaig/college_acc/8e/students/demo/ch02.pdf
Capital Account Balances
http://www.investopedia.com/articles/03/070203.asp
http://www.investopedia.com/articles/03/060403.asp
http://books.google.com/books?id=936J5aUSOXkC&pg=PA103&lpg=PA103&dq=capita
l+accounts+balances+&source=web&ots=bTtc1TMzQI&sig=mYa2fxgwENhkPff19ORJg
E5EwME&hl=en
Net Income Retained Earnings
http://books.google.com/books?id=Qwkrfn9ozJEC&pg=PA557&lpg=PA557&dq=net+inc
ome+retained+earnings+consolidated&source=web&ots=KkCup5kfom&sig=OoZLmAE4
vDacswIf6vn3056yzGQ&hl=en
http://www.fasb.org/repmodel/
http://www.aicpa.org/pubs
http://www.mhhe.com/baker7e
SFAS130
http://www.nysscpa.org/cpajournal/2004/1104/essentials/p40.htm
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=646622
Assignments before Workshop Three
1. Read the related subjects and explore the URLs for this workshop.
2. Meet in groups to work with the assigned exercises.
3. Remember to work with your portfolio (Appendix I to O).
ACCO 610 Advanced Financial Accounting 26
Rev. 2008. José Martinez, CPA
4. Create a table with a summary of all SFAS discussed. Include the SFAS130. Print
it and bring it to the workshop.
5. Watch the following video: http://www.youtube.com/watch?v=dlWn8bWTuBM. Take
notes about stocks, corporations and equity.
Activities
1. The facilitator will start the class with a short review.
2. Using a PowerPoint presentation, the facilitator will discuss the topics related to the
workshop.
3. Students will meet in groups. Each group will review the exercises assigned before
the workshop and will select two that will be explained in front of the class. Every
group has to select different exercises. Share information with your classmates to
avoid confusion.
4. Use de assigned “URL” material provided for this workshop. Each group will present
a summary of the information on it and will explain how it relates to any subject(s)
discussed in the workshop.
5. The class will be divided into two groups. Following the debate structure, each group
will be assigned a case or problem from the chapters 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.
6. The facilitador will give additional exercises to work in class.
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 facilitator explains the work to be completed before Workshop four and will
assign practice exercises and URLs.
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.
ACCO 610 Advanced Financial Accounting 27
Rev. 2008. José Martinez, CPA
Taller Cuatro
Objetivos específicos de contenido
Al final de este taller, los estudiantes podrán:
1. Discutir la definición de una sociedad y sus características más importantes.
2. Enumerar la información que se debe incluir en el contrato de sociedad.
3. Evaluar las aportaciones de los socios y registrarlas al inicio de una sociedad.
4. Explicar como son las operaciones de una sociedad y como se reparten las
ganancias y las perdidas a los socios.
5. Preparar los libros de contabilidad y los estados financieros de una sociedad.
6. Evaluar las formas en que los socios pueden entrar o abandonar la sociedad y
como esto cambia los intereses de los otros socios.
Objetivos de Lenguaje
1. Los estudiantes utilizarán estrategias efectivas para llevar a cabo discusiones
formales e informales incluyendo actividades de reflexión y análisis, respetando los
diversos puntos de vista de otros.
2. Los estudiantes desarrollarán ideas para solucionar problemas de una manera
efectiva.
3. Los estudiantes utilizarán el proceso de lectura efectivamente.
4. Los estudiantes expresarán sus ideas en inglés y español oralmente de manera
efectiva usando organizadores gráficos.
5. Los estudiantes resumirán las ideas principales usando adecuadamente la
gramática y la ortografía después de leer una amplia variedad de recursos
impresos.
Direcciones electrónicas
Sociedades Financieras
http://www.eco-finanzas.com/diccionario/S/SOCIEDADES_FINANCIERAS.htm
http://www.smallbusinessnotes.com/glossary/defcorporation.html
http://stats.oecd.org/glossary/detail.asp?ID=964
Contratos
ACCO 610 Advanced Financial Accounting 28
Rev. 2008. José Martinez, CPA
http://smallbusiness.findlaw.com/business-forms-contracts/business-forms-contracts-
overview-basics.html
www.ansbacher.net/content/Business%20Entities.ppt
Contabilidad para Corporaciones
http://homepages.cambrianc.on.ca/tutorial/thetutorialcentre/accounting/accounting_for_
corporations.htm
http://www.cfs.purdue.edu/class/HTM141/Chapter_13.pdf
http://www.nbpa.ne.gov/pdf/Chapter11revisions12-05.pdf
Corporaciones en la Florida
http://www.stateofflorida.com/Portal/DesktopDefault.aspx?tabid=8
http://www.florida-incorporation.com/types.html
http://www.fasb.org
http://www.mhhe.com/baker7e
http://www.rutgers.edu/Accounting
Tareas a realizar antes del Taller Cuatro
1. Leer el capitulo de sociedades del libro de texto u otro libro de Contabilidad
Avanzada. Defina lo que es una sociedad y mencione las ventajas y desventajas de
una sociedad
2. Consiga información, ya sea por Internet o en libros sobre el número de FASB que
le aplica a las sociedades.
3. Realice los ejercicios asignados por el profesor.
4. En grupos previamente asignados, preparen una presentación breve sobre las
sociedades y corporaciones, sus tipos, ventajas y desventajas.
5. Estudiar y analizar las direcciones electrónicas (URLs) para este taller e imprima las
asignadas.
6. Debe estar dando los últimos toques al portafolio (Anejos I al O).
Actividades
1. El facilitador comenzará la clase con un breve repaso.
2. Examen parcial o técnica de avalúo para medir conocimiento adquirido. Esto será
determinado por el facilitador.
3. El facilitador discutirá con los estudiantes los temas asignados.
ACCO 610 Advanced Financial Accounting 29
Rev. 2008. José Martinez, CPA
4. Los estudiantes realizarán sus presentaciones.
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 dividirá la clase en grupos pequeños. Cada grupo seleccionará un
problema incluido en los ejercicios asignados para el taller para representarlo en
una discusión utilizando la técnica de la mesa redonda.
7. Utilizando las direcciones de Internet (URL) asignadas para el taller, cada grupo
presentará un resumen sobre la información en la misma y sobre cómo ésta se
relaciona a los temas discutidos en este taller.
8. El facilitador asignará ejercicios adicionales según crea conveniente para ampliar
y/o aclarar el conocimiento de los temas presentados, individual o en forma grupal.
9. Los estudiantes prepararán una evaluación propia sobre su desempeño en el taller.
10. 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 D se utilizará para la actividad de “URL”.
4. El Anejo F se utilizará par la actividad de auto evaluación.
ACCO 610 Advanced Financial Accounting 30
Rev. 2008. José Martinez, CPA
Workshop Five/Taller Cinco
Content Objectives
At the end of this workshop, the students will:
1. Explain the dissolution process, termination, and liquidation of a partnership.
2. Calculate the amounts of assets and liabilities, profit and losses distributions, and
prepare the journal entries for the liquidation under the lump–sum liquidation
method.
3. Calculate the amounts of assets and liabilities, profit and losses distributions, and
prepare the journal entries for the liquidation under the installment method.
4. Prepare the cash distribution plan for the dissolution of a partnership.
5. Be able to manage with honesty the public funds.
Language Objectives
Students will:
1. Express their ideas in spoken English and 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 Spansih
after reading a selection.
4. Use cooperative learning strategies to analyze and discuss a topic.
5. Use the reading process effectively.
6. Write a report using appropriate vocabulary, grammar, and style.
URLs
Disolution of a Partnership
NOTA: Este taller será bilingüe.
Algunas de las actividades serán
en inglés y otras en español. El
facilitador hablará español o inglés,
dependiendo del informe que esté
ofreciendo el estudiante o la
actividad.
NOTE: This will be a bilingual
workshop. Some of the activities
will be in Spanish and others in
English. The facilitator will use the
language of instruction used in
each lesson as well.
ACCO 610 Advanced Financial Accounting 31
Rev. 2008. José Martinez, CPA
http://books.google.com/books?id=-
2XN0oDN_HgC&pg=PA107&lpg=PA107&dq=dissolution+process+termination+liquidati
on+partnership&source=web&ots=tcSo-
UlqkE&sig=gCrKSycnNpUd8llI9Z_Mzv1R_g8&hl=en
Lump Sum Method
http://www.investorwords.com/2906/lump_sum.html
Installment Method
http://www.answers.com/topic/installment-sales-method?cat=biz-fin
http://www.nysscpa.org/cpajournal/2000/0500/departments/d56200a.htm
http://www.aicpa.org/pubs/
http://www.rutgers.edu/Accounting
Public Fund Manangement
http://books.google.com/books?id=jlIjxT0BwzAC&pg=PA14&lpg=PA14&dq=public+fund
s+management+basics&source=web&ots=2sLNHcPOEd&sig=zvZbR20miG2NMNeVNF
yqtctpV34&hl=en
Assignments befote Workshop Five
1. Work with the assigned exercises and print the assigned URLs information.
2. Describe in writing the Lump sum method and the liquidation method (in Spanish).
3. Briefly describe in a table the cash disbursement methods after dissolutions (in
English).
Activities
1. Short review of the class material and the test (in Spanish).
2. Students will discuss the assigned exercises (in English).
3. Students will do their PowerPoint presentations and will hand in their report (English
or Spanish).
4. The facilitador will discuss the lump sum method (in English).
5. Students will talk about liquidation methods and cash disbursement methods (in
Spanish or English).
6. Students will meet in groups to work with the assigned URLs (in English).
7. Course evaluation.
8. Closing activity: to be determined by the facilitator.
ACCO 610 Advanced Financial Accounting 32
Rev. 2008. José Martinez, CPA
Assessment
1. Appendix B and C for PowerPoint and final report.
2. Appendix A for class participation.
3. Appendix D for “URL” activity.
ACCO 610 Advanced Financial Accounting 33
Rev. 2008. José Martinez, 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
ACCO 610 Advanced Financial Accounting 34
Rev. 2008. José Martinez, CPA
Anejo B/Appendix B
MATRIZ VALORATIVA PARA PRESENTACIÓN ORAL
NOMBRE:________________________________________________________
FECHA:_______________________GRUPO:____________________________
0-No Cumplió 1-Deficiente 2-Regular 3-Bueno 4-Muy Bueno 5-Excelente N/A-No Aplica
CRITERIOS 0 1 2 3 4 5 N/A
1. Realiza una introducción efectiva del tema.
2. Identifica el propósito, los objetivos e ideas principales que se incluyen en la presentación.
3. La presentación es organizada y coherente y puede seguirse con facilidad.
4. El presentador demuestra dominio del tema o materia de la presentación al explicar con propiedad el contenido y no incurrir en errores.
5. Las ideas y argumentos de la presentación están bien fundamentados en los recursos presentados, consultados o discutidos en clase.
6. Se utiliza un lenguaje apropiado con corrección sintáctica y gramatical.
7. El resumen de los puntos principales y/o la presentación de las conclusiones es claro y apropiado.
8. Se cumplen los objetivos o propósitos anunciados en la introducción.
9. La presentación es interesante y amena.
10. Demuestra creatividad utilizando técnicas audiovisuales y estrategias de presentación variadas antes mencionadas.
11. Dicción clara, sin muletillas o barbarismos y tono adecuado.
12. Proyección efectiva, postura corporal adecuada, y manejo de la audiencia.
13. Capta la atención e interés de la audiencia y/o promueve su participación, según aplique.
14. Uso efectivo de la tecnología, ayudas visuales, drama o ejercicios de acuerdo al ejercicio y el tema presentado, según aplique
15. Cumple con el tiempo asignado; no se extiende demasiado ni es demasiado breve.
ACCO 610 Advanced Financial Accounting 35
Rev. 2008. José Martinez, CPA
Anejo C/Appendix C MATRIZ VALORATIVA PARA TRABAJO ESCRITO
NOMBRE: _______________________________________________________
FECHA:_________________________________________________________
GRUPO:_________________________________________________________
0-No Cumplió 1-Deficiente 2-Regular 3-Bueno 4-Muy Bueno 5-Excelente N/A-No Aplica
CRITERIOS 0 1 2 3 4 5 N/A
1. Realiza una introducción efectiva del tema.
2. Identifica el propósito, los objetivos e ideas principales que se incluyen en el escrito.
3. El documento está organizado y coherente y puede leerse con facilidad.
4.Las ideas y argumentos de la presentación están bien fundamentados en los recursos presentados, consultados o discutidos en clase..
1. El documento contiene un lenguaje apropiado con corrección sintáctica y gramatical.
2. Presenta síntesis apropiada de ideas complejas
3. El resumen de los puntos principales y/o la presentación de las conclusiones es claro y apropiado.
4. Se cumplen los objetivos o propósitos anunciados en la introducción.
5. Capta la atención e interés del lector
6. El documento se entregó en la fecha asignada
ACCO 610 Advanced Financial Accounting 36
Rev. 2008. José Martinez, CPA
Anejo D/Appendix D
HOJA DE EVALUACIÓN: DISCUSIÓN ORAL “URLs” Y DEBATE
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:
Firma estudiante: ______________________ Firma del facilitador: _____________
ACCO 610 Advanced Financial Accounting 37
Rev. 2008. José Martinez, 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 …
ACCO 610 Advanced Financial Accounting 40
Rev. 2008. José Martinez, CPA
PORTFOLIO
Anejo H/ Appendix H Guidelines to prepare the portfolio
1. Determination of sources of content
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.
2. 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.
3. 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 610 Advanced Financial Accounting 41
Rev. 2008. José Martinez, 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).
4. 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.
5. 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 610 Advanced Financial Accounting 42
Rev. 2008. José Martinez, 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
ACCO 610 Advanced Financial Accounting 43
Rev. 2008. José Martinez, CPA
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 610 Advanced Financial Accounting 44
Rev. 2008. José Martinez, CPA
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.
ACCO 610 Advanced Financial Accounting 45
Rev. 2008. José Martinez, CPA
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?
ACCO 610 Advanced Financial Accounting 46
Rev. 2008. José Martinez, CPA
� 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 610 Advanced Financial Accounting 47
Rev. 2008. José Martinez, CPA
Anejo M/Appendix M
Portfolio Assessment Feedback Template Strengths Weaknesses Improvement Ideas Facilitator’s comments
Student’s response and comments
Anejo N/Appendix N
Use and Return of Portfolio
Sistema Universitario Ana G. Méndez Universidad del Este, Universidad Metropolitana, Universidad del Turabo
I, ____________________________________, grant permission to the office of
Assessment and Placement of the Ana G. Méndez University System, to keep in
their records a copy of my portfolio. I understand that the portfolio is going to be
used for accreditation or educational purposes only, and that is not going to be
disclosed without my consent.
By signing this document I authorize the office of Assessment and Placement to
keep a copy of my portfolio for six months and return it to me at the end of this
period of time.
_______________________________ ___________
Student’s Name (print) Date
_______________________________ ___________
Student’s Signature Date
ACCO 610 Advanced Financial Accounting
Prep. 2008. Dionisio Montalvo, MBA. Rev. 2008. Jose A. Martinez, CPA, MBA.
49
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