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Sistema Universitario Ana G. Méndez

School for Professional Studies

Florida Campuses

Universidad del Este, Universidad Metropolitana, Un iversidad del Turabo

ACCO 395

MANAGERIAL ACCOUNTING

CONTABILIDAD GERENCIAL

© Sistema Universitario Ana G. Méndez, 2008

Derechos Reservados.

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

ACCO 395 Managerial Accounting 2

Prep. 2004. Cristóbal Rivera, MBA. Rev. 2004, 2008. CPA José A. Martínez, MBA

TABLA DE CONTENIDO/TABLE OF CONTENTS

Páginas/Pages

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

STUDY GUIDE .......................................................................................................... 9

WORKSHOP ONE ................................................................................................... 14

TALLER DOS ........................................ .................................................................. 17

WORKSHOP THREE .............................................................................................. 20

TALLER CUATRO ..................................... ............................................................. 23

WORKSHOP FIVE/TALLER CINCO ........................ ............................................... 26

ANEJO A/APPENDIX A ................................ .......................................................... 30

ANEJO B/APPENDIX B ................................ .......................................................... 31

ANEJO C/APPENDIX C ................................ .......................................................... 33

ANEJO D/APPENDIX D ................................ .......................................................... 35

ANEJO E/APPENDIX E ................................ .......................................................... 36

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



Prontuario

Título del Curso: Contabilidad Gerencial

Codificación: ACCO 395

Duración: Cinco Semanas

Prerrequisito: ACCO 112

Descripción

Preparación de informes gerenciales. Uso de los mismos en la toma de decisiones.

Planificación y control de las operaciones. Incluye definición de costos en cuanto a

su comportamiento y en cuanto a su función; análisis de costo, volumen y beneficio;

presupuesto maestro y flexible; toma de decisiones a corto plazo.

Texto y Recursos

Hilton, R.W (2009). Managerial Accounting . (8th Ed.) Boston: McGraw Hill.

Referencias y Material Suplementario

Kieso, D. E., Weygandt, J.J., & Warfield, T. D. (2008). Managerial Accounting. (4th

ed.). New Jersey: Wiley.

Horngren, Charles, Ittner, Christopher, Foster, George, Rajan, Madhav, Datar,

Srikant, (2008). Cost Accounting: A Managerial Emphasis. (13th ed.). New York, NY:

Prentice Hall.

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

Evaluación

Asignaciones y problemas 100 puntos

Un examen parcial 100 puntos

Presentación sobre

Direcciones electrónicas

en clase 50 puntos

Trabajo de Investigación 100 puntos

a ser presentado en el taller

cinco. La misma se hará en el

Idioma inglés.

Portafolio 100 puntos

Asistencia y Participación 50 puntos



Total 500 puntos

Curva de evaluación

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

Descripción de las Normas del Curso

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

Model®” del Sistema Universitario Ana G. Méndez, el mismo esta diseñado

para promover el desarrollo de cada estudiante como un profesional bilingüe.

Cada taller será facilitado en inglés y español, utilizando el modelo 50/50.

Esto significa que cada taller deberá ser conducido enteramente en el

lenguaje especificado. Los lenguajes serán alternados en cada taller para

asegurar que el curso se ofrece 50% en inglés y 50% en español. Para

mantener un balance, el modulo debe especificar que se utilizaran ambos

idiomas en el quinto taller, dividiendo el tiempo y las actividades

equitativamente entre ambos idiomas. Si un estudiante tiene dificultad en

hacer una pregunta en el idioma especificado, bien puede escoger el idioma

de preferencia para hacer la pregunta. Sin embargo, el facilitador deberá

contestar la misma en el idioma designado para ese taller. Esto deberá ser

una excepción a las reglas pues es importante que los estudiantes utilicen el

idioma designado. Esto no aplica a los cursos de lenguaje que deben ser

desarrollados en el idioma propio todo en ingles o todo en español según

aplique.

2. El curso es conducido en formato acelerado, eso requiere que los

estudiantes se preparen antes de cada taller de acuerdo al módulo. Cada

taller requiere un promedio de diez (10) horas de preparación y en ocasiones

requiere más.

3. La asistencia a todos los talleres es obligatoria. El estudiante que se ausente

al taller deberá presentar una excusa razonable al facilitador. El facilitador

evaluará si la ausencia es justificada y decidirá como el estudiante repondrá

el trabajo perdido, de ser necesario. El facilitador decidirá uno de los



siguientes: permitirle al estudiante reponer el trabajo o asignarle trabajo

adicional en adición al trabajo a ser repuesto.

Toda tarea a ser completada antes de taller deberá ser entregada en la fecha

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

4. Si un estudiante se ausenta a mas de un taller el facilitador tendrá las

siguientes opciones:

a. Si es a dos talleres, el facilitador reducirá una nota por debajo basado

en la nota existente.

b. Si el estudiante se ausenta a tres talleres, el facilitador reducirá la nota

a dos por debajo de la nota existente.

5. La asistencia y participación en clase de actividades y presentaciones orales

es extremadamente importante pues no se pueden reponer. Si el estudiante

provee una excusa valida y verificable, el facilitador determinara una

actividad equivalente a evaluar que sustituya la misma. Esta actividad deberá

incluir el mismo contenido y componentes del lenguaje como la presentación

oral o actividad a ser repuesta.

6. En actividades de grupo el grupo será evaluado por su trabajo final. Sin

embargo, cada miembro de grupo deberá participar y cooperar para lograr un

trabajo de excelencia, pero recibirán una calificación individual.

7. Se espera que todo trabajo escrito sea de la autoría de cada estudiante y no

plagiado. Se debe entender que todo trabajo sometido esta citado

apropiadamente o parafraseado y citado dando atención al autor. Todo

estudiante debe ser el autor de su propio trabajo. Todo trabajo que sea

plagiado, copiado o presente trazos de otro será calificado con cero (vea la

política de honestidad académica).

8. Si el facilitador hace cambios al modulo o guía de estudio, deberá discutirlos

y entregar copia a los estudiantes por escrito al principio del primer taller.

9. El facilitador establecerá los medios para contactar a los estudiantes

proveyendo su correo electrónico, teléfonos, y el horario disponibles.

10. EL uso de celulares esta prohibido durante las sesiones de clase; de haber

una necesidad, deberá permanecer en vibración o en silencio.



11. La visita de niños y familiares no registrados en el curso no está permitida en

el salón de clases.

12. Todo estudiante esta sujeto a las políticas y normas de conducta y

comportamiento que rigen SUAGM y el curso.

Nota: Si por alguna razón no puede acceder las 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.



Filosofía y Metodología Educativa

Este curso esta basado en la teoría educativa del Constructivismo.

Constructivismo es una filosofía de aprendizaje fundamentada en la premisa, de

que, reflexionando a través de nuestras experiencias, podemos construir nuestro

propio conocimiento sobre el mundo en el que vivimos.

Cada uno de nosotros genera nuestras propias “reglas “y “métodos mentales”

que utilizamos para darle sentido a nuestras experiencias. Aprender, por lo tanto,

es simplemente el proceso de ajustar nuestros modelos mentales para poder

acomodar nuevas experiencias. Como facilitadores, nuestro enfoque es el

mantener una conexión entre los hechos y fomentar un nuevo entendimiento en los

estudiantes. También, intentamos adaptar nuestras estrategias de enseñanza a las

respuestas de nuestros estudiantes y motivar a los mismos a analizar, interpretar y

predecir información.

Existen varios principios para el constructivismo, entre los cuales están:

1. El aprendizaje es una búsqueda de significados. Por lo tanto, el aprendizaje

debe comenzar con situaciones en las cuales los estudiantes estén buscando

activamente construir un significado.

2. Significado requiere comprender todas las partes. Y, las partes deben

entenderse en el contexto del todo. Por lo tanto, el proceso de aprendizaje se

enfoca en los conceptos primarios, no en hechos aislados.

3. Para enseñar bien, debemos entender los modelos mentales que los estudiantes

utilizan para percibir el mundo y las presunciones que ellos hacen para apoyar

dichos modelos.

4. El propósito del aprendizaje, es para un individuo, el construir su propio

significado, no solo memorizar las contestaciones “correctas” y repetir el

significado de otra persona. Como la educación es intrínsicamente

interdisciplinaria, la única forma valida para asegurar el aprendizaje es hacer del

avalúo parte esencial de dicho proceso, asegurando que el mismo provea a los

estudiantes con la información sobre la calidad de su aprendizaje.

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



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

múltiples perspectivas que existen en el mundo.

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



STUDY GUIDE Course Title: Managerial Accounting

Code: ACCO 395

Time Length: Five Weeks

Prerequisite: ACCO 112

Description

Managerial reports preparation. The use of those in the decision-making process.

Planning and control of the operations. Includes costs definition in terms of its

behavior and function; cost analysis, volume and benefit; master and flexible budget;

short-term decision making.

Textbooks and Resources

Hilton, R.W (2009). Managerial Accounting. (8th Ed.) Boston: McGraw Hill.

References and Supplementary Materials

Kieso, D. E., Weygandt, J.J., & Warfield, T. D. (2008). Managerial Accounting. (4th

ed.). New Jersey: Wiley.

Horngren, Charles, Ittner, Christopher, Foster, George, Rajan, Madhav, Datar,

Srikant, (2008). Cost Accounting: A Managerial Emphasis. (13th ed.). New York, NY:

Prentice Hall.

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

Evaluation

Homework and problems 100 points

A partial test 100 points

URLs class presentations 50 points

Research Project 100 points

To be presented orally on

workshop five. It would be

presented in the English

language.

Portfolio 100 points

Attendance and participation 50 points

Total 500 points



Evaluation curve

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

Description of Course Policies

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

Based Dual Language Immersion Model® designed to promote each

student’s development as a Dual Language Professional. Workshops will be

facilitated in English and Spanish, strictly using the 50/50 model. This means

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

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

course will be conducted in English and 50% in Spanish. To maintain this

balance, the course module may specify that both languages will be used

during the fifth workshop, dividing that workshop’s time and activities between

the two languages. If students have difficulty with asking a question in the

target language in which the activity is being conducted, students may choose

to use their preferred language for that particular question. However, the

facilitator must answer in the language assigned for that particular day. This

should only be an exception as it is important for students to use the assigned

language. The 50/50 model does not apply to language courses where the

delivery of instruction must be conducted in the language taught (Spanish or

English only).

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

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

workshop requires an average ten hours of preparation but could require

more.

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

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

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

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

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

work and assign extra work to compensate for the missing class time.



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

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

assignments and make-up work.

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

following options:

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

based on the students existing grade.

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

grades based on the students existing grade.

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

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

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

facilitator may determine a substitute evaluation activity if he/she understands

that an equivalent activity is possible. This activity must include the same

content and language components as the oral presentation or special activity

that was missed.

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

However, each member will have to collaborate to assure the success of the

group and the assessment will be done collectively as well as individually.

7. It is expected that all written work will be solely that of the student and should

not be plagiarized. That is, the student must be the author of all work

submitted. All quoted or paraphrased material must be properly cited, with

credit given to its author or publisher. It should be noted that plagiarized

writings are easily detectable and students should not risk losing credit for

material that is clearly not their own (see Academic Honesty Policy).

8. If the Facilitator makes changes to the study guide, such changes should be

discussed with and given to students in writing at the beginning of the first

workshop.

9. The facilitator will establish a means of contacting students by providing an

email address, phone number, hours to be contacted and days.



10. The use of cellular phones is prohibited during sessions; if there is a need to

have one, it must be on vibrate or silent mode during class session.

11. Children or family members that are not registered in the course are not

allowed to the classrooms.

12. All students are subject to the policies regarding behavior in the university

community established by the institution and in this course.

Note: If for any reason you cannot access the URL’s presented in the module,

do not stop your investigation. There are many 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.



Teaching Philosophy and Methodology

This course is grounded in the learning theory of Constructivism. Constructivism

is a philosophy of learning founded on the premise that, by reflecting on our

experiences, we construct our own understanding of the world in which we live.

Each of us generates our own “rules” and “mental models,” which we use to

make sense of our experiences. Learning, therefore, is simply the process of

adjusting our mental models to accommodate new experiences. As teachers, our

focus is on making connections between facts and fostering new understanding in

students. We will also attempt to tailor our teaching strategies to student responses

and encourage students to analyze, interpret and predict information.

There are several guiding principles of constructivism:

1. Learning is a search for meaning. Therefore, learning must start with the

issues around which students are actively trying to construct meaning.

2. Meaning requires understanding wholes as well as parts. And parts must be

understood in the context of wholes. Therefore, the learning process focuses

on primary concepts, not isolated facts.

3. In order to teach well, we must understand the mental models that students

use to perceive the world and the assumptions they make to support those

models.

4. The purpose of learning is for an individual to construct his or her own

meaning, not just memorize the "right" answers and regurgitate someone

else's meaning. Since education is inherently interdisciplinary, the only

valuable way to measure learning is to make the assessment part of the

learning process, ensuring it provides students with information on the quality

of their learning.

5. Evaluation should serve as a self-analysis tool.

6. Provide tools and environments that help learners interpret the multiple

perspectives of the world.

7. Learning should be internally controlled and mediated by the learner.



Workshop One Specifics Objectives

At the end of this workshop, the student should:

1. Understand the objectives of the managerial accounting and the differences

between managerial accounting and financial accounting.

2. Discuss the roles of the product costs and services in a manufacturing

enterprise and service business.

3. Establish a diagram of the costs flow throughout the manufacturing

inventory accounts.

4. Prepare costs of good manufactured reports, cost of goods sold, and an

income statement and manufacturing expenses.

5. Describe the roles of an organization's chief financial officer (CFO) or

controller, treasurer, and internal auditor.

6. Distinguish among product costs, period costs, and expenses.

Language Objectives

Students will:

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

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

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

reading a selection.

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

5. Use the reading process effectively

URLs

Financial Accounting Standard Board

www.fasb.org

American Institute of CPAs

www.aicpa.org

Managerial Accounting Concepts

http://highered.mcgraw-hill.com/sites/0073048836/student_view0/chapter1/

Product Costs

www.surveymethods.com/glossary/Product_Cost.aspx



Period Costs

www.businessdictionary.com/definition/period-cost.html

Cost of Good Sold

www.managementone.com/general/articles2004/cost%20of%20goods%20sold.htm

Chief Financial Officer role

www.josephmichaels.com/cfo-description.html

Controller

www.neugroup.com/itreasurer/viewarticle.aspx?id=3374&__taxonomyid=90

Treasurer Role

www.whidbey.com/uucwi/documents/TreasurerRole.pdf

Institute of Management Accountants

www.imanet.org

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, study, and come to class prepared to discuss chapters one and two of

the textbook.

3. Answer and turn in the following questions

A) Discuss the differences between a period cost and a product cost.

B) Mention some of the functions of a Chief Financial Officer.

C) Describe the cost of good sold statement.

D) Describe the cost of good manufactured statement.

4. Watch the following video http://www.youtube.com/watch?v=pBCRmjnwWgo.

Take notes and be prepared to discuss them in class.

5. Select and print the information contained in one of the links from the URL

section. Bring it to 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 collects the assignments for this workshop and discusses

them.



4. The facilitator will ask students to meet according the URL printed as

assignment. The groups will present a summary of the information on it, and

how does it relate to any subject(s) discussed in the workshop.

5. The facilitator will distribute the detailed exercises list to be prepared by

students for workshops two thru five.

6. Students will share and verbally discuss their notes regarding the assigned

video.

7. The facilitator will show, discuss and assign several exercises.

8. Students will meet in pairs to solve the assigned exercises.

9. The student will write a reflective diary to react critically about the concepts,

feelings and related attitudes about the subject matters covered in this

workshop.

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

workshop.

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

Two.

Assessment

Each student will be assessed based on:

1. Appendix A rubric for class participation.

2. Appendix D for the URL discussion.

3. Appendix E for the reflective diary.

4. Appendix F for the self-evaluation.



Taller Dos

Objetivos Específicos

Al final del Taller Dos, los estudiantes podrán:

1. Explicar la relación entre estimados de costos, conducta de costos y

pronósticos de costos.

2. Calcular el punto de equilibrio utilizando la relación de contribución del

margen y métodos de equilibrio.

3. Calcular la relación de la contribución del margen para obtener el punto de

equilibrio en dólares de ventas.

4. Aplicar el análisis costo-volumen-precio para determinar el efecto en la

ganancia de los cambios en las gastos fijos, gastos variables, precio de

ventas y volumen de ventas.

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

Junta de Principios de Contabilidad Financiera

www.fasb.org

Instituto Americano de Contadores Públicos Autorizados

www.aicpa.org

Conducta de los costos

http://business.scu.edu



Estimados de costos

www.dot.ca.gov/hq/esc/estimates

Punto de Equilibrio

www.investopedia.com/terms/b/breakevenpoint.asp

Costo-volumen-precio

www.amtonline.org/section_display.cfm?section_id=76

Costos fijos

www.investorwords.com/1992/fixed_cost.html

Costos variables

www.investorwords.com/5221/variable_cost.html

Marco relevante de actividad

www.referenceforbusiness.com/management/Comp-De/Cost-Volume-Profit-

Analysis.html

Margen de contribución

www.accountingcoach.com/online-accounting-course/01Xpg02.html

Tareas a realizar antes del Taller Dos

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

Uno.

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

preparado/a al salón para discutir los temas del taller.

3. Los estudiantes prepararán un bosquejo y una bibliografía anotada con un

mínimo de 10 referencias de diarios académicos de acuerdo a APA, del tema de

actualidad de contabilidad del cual prepararán un trabajo escrito y una

presentación oral en el Taller Cinco.

4. Observe el siguiente video sobre Costo Volumen Precio (Ganancia)

http://www.youtube.com/watch?v=E7YPAtnSejE. Tome notas.

Actividades:

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

2. El facilitador recoge la asignación para este taller y se discuten algunos de

los ejercicios entregados.



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

un tema incluido en el taller para representarlo en una discusión utilizando la

técnica de la mesa redonda.

4. Los estudiantes compartirán las notas tomadas del video asignado.

5. Los estudiantes verbalmente discutirán los ejercicios asignados.

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 prepararán en pares un mapa conceptual acerca del la

relación de Costo-Volumen-Precio.

8. Los estudiantes prepararán una evaluación propia sobre su desempeño en el

taller.

9. El facilitador mencionará las tareas a ser realizadas para el Taller Tres.

Avalúo

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

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

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



Workshop Three

Specifics Objectives


1. Disclose and explain the purposes of budgets and its importance in the

decision making process.

2. Describe the process of managing a budget in a typical organization.

3. Discuss the advantages, disadvantages, assumptions, and limitations of

budgets.

4. Prepare the budgets for sales, production, material purchasing, direct and

indirect labor, manufacturing overhead, operational expenses, cash, and

forecasted Income and Balance Sheet Statements.

5. Discuss the needs for having pre-determined costs in an organization.

Language Objectives

Students will:

1. Express their ideas in spoken English effectively.






ULRs

Production Budget

www.saskschools.ca/curr_content/acct30rev/mod3/manubus/productionMan.html

Master Budget

www.sba.pdx.edu/faculty/michaels/213/Ch08/tsld017.htm

Sales Budget

www.answers.com/topic/sales-budget

Variable Overhead Rate


Fixed Overhead Rate


Cash Budget



www.investopedia.com/terms/c/cashbudget.asp

Production Costs

www.ers.usda.gov/publications/sb974

Manufacturing Overhead

www.solutionmatrix.com/manufacturing-overhead.html

Indirect Costs

www.ed.gov/about/offices/list/ocfo/intro.html

Assignments before Workshop Three

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

2. Revise the content of the Internet addresses, and come prepared to discuss

in class, the subjects for this workshop.

3. Find two definitions for the following terms:

Production Budget, Master Budget, Sales Budget, Variable Overhead Rate,

Fixed Overhead Rate, Cash Budget, Production Costs, Manufacturing

Overhead and Indirect Costs. Using these definitions, create your own and

hand them in to the facilitator.

4. Select an URL from the list and print it. Bring it to class.

Activities:

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

2. The facilitator collects the assignments for this workshop and discusses

several of the exercises turned in.

3. The students will form 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

4. 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

5. The facilitator will discuss and assign additional exercises.



6. The facilitator will create a scenario where the XYZ Corp. production costs,

manufacturing overhead and indirect are to high. Students will meet in

groups of three to brainstorm possible solutions to decrease the costs.



workshop

8. The facilitator will conduct a review of the material covered up to this point in

the course, and clarify any doubts the students might have. A take-home test

will be distributed. It should be returned at the beginning of workshop four

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

Assessment



2. Appendix D for the debate discussion.

3. Appendix D for the URL discussion.





Taller Cuatro

Objetivos Específicos

Al final del taller cuatro, los estudiantes podrán:

1. Explicar el rol de la responsabilidad estableciendo metas coherentes.

2. Denifir un centro de costos, de ventas, de ingresos y de inversión.

3. Preparar un informe de las actividades realizadas y explicar la relación entre

los informes y los centros de responsabilidad.

4. Explicar como un gerente puede mejorar el retorno de la inversión (ROI)

aumentando el margen de las ventas o la rotación del capital.

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

Junta de Principios de Contabilidad Financieros

www.fasb.org

Rol de Responsabilidad Contable

http://isforum.org/tobi/accountability/role-intro.aspx

Centro de Costos

http://searchcrm.techtarget.com/sDefinition/0,,sid11_gci1209770,00.html

Centro de ingreso

http://www.businessdictionary.com/definition/profit-center.html



Centro de Inversión

http://www.12manage.com/description_investment_center.html

Costo de lo Vendido

http://blog.accountingcoach.com/manufacturing-cost-goods-sold/

The Profit Planning Group

http://www.profitplanninggroup.com

Retorno de la inversion

http://www.businessdictionary.com/definition/return-on-investment-ROI.html

Publicaciones de la Sociedad de Contadores Públicos Autorizados de Nueva

York

http://www.cpajournal.com/

Margen de ganancia

http://www.12manage.com/description_investment_center.html

Tareas a realizar antes del Taller Cuatro

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

2. Revise el contenido de las direcciones electrónicas del taller cuatro y vaya

preparado/a al salón para discutir los temas del taller.

3. Preparar el examen parcial entregado en el taller tres, el cual deben de entregar

al inicio del taller cuatro.

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

presentación oral correspondiente al taller cinco y con el portafolio.

5. Prepare un mapa conceptual acerca de la importancia de la responsabilidad en

la contabilidad gerencial. Entréguelo al facilitador.

Actividades:

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

2. El facilitador discutirá con los estudiantes los temas asignados.

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

ejercicios entregados.

4. El facilitador discutirá las dudas el examen con los estudiantes.

5. Los estudiantes discutirán el mapa conceptual creado como asignación.



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

caso o problema incluido en los temas asignados para el taller para

representarlo en una discusión utilizando la técnica de la mesa redonda.

7. El facilitador asignará ejercicios adicionales según crea conveniente para

ampliar y/o aclarar el conocimiento de los temas presentados, individual o en

forma grupal.

8. Los estudiantes prepararán una evaluación propia sobre su desempeño en el

taller.

9. El facilitador explicará las tareas a ser completadas antes del Taller 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 F se utilizará par la actividad de auto evaluación



Workshop Five/Taller Cinco

NOTA: Este taller es bilingüe. Tanto,

el Facilitador como los estudiantes,

deberán utilizar el idioma asignado

para cada tarea y actividad.

NOTE: This is a bilingual workshop.

Both the facilitator and student

should use the language assigned

for each homework and activity.

Specific Objectives:


1. Describe the six steps in the decision-making process and the role of the

management accountant in this process.

2. Explain the relationship among the quantitative and qualitative analyzes in the

decision making process.

3. Identify relevant costs and benefits, giving proper treatment to sunk costs,

opportunity costs, and unit costs.

4. Analyze manufacturing decisions involving join products and limited resources.

5. Set prices using cost-plus pricing formulas.

6. Explain the role of activity-based costing in setting a target cost.

Specific Language Objectives

Students will:

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






ULRs

Better Management

http://www.bettermanagement.com

Management Accountant

http://www.allbusinessschools.com/faqs/management-accounting.php



Cost-plus pricing

www.sourcingmag.com/dictionary/Cost-plus_pricing-47.htm

Target Costing

www.npd-solutions.com/target.html

Pricing Decisions http://www.maskell.com/lean_accounting/field_stories/making_pricing_decisions.html

Activity-Based Costing

www.accountingcrosswords.com/activity-based-costing.php

Sunk Costs

http://c2.com/cgi/wiki?SunkCost

Opportunity Costs

www.netmba.com/econ/micro/cost/opportunity

Relevant Costs

www.investopedia.com/terms/r/relevantcost.asp

Strategic Pricing

www.pricepointpartners.com/pricing-strategy-glossary.cfm

Assignments before Workshop Five

1. The students will prepare and turn in the questions, cases or exercises

assigned by the facilitator for this workshop (in English).

2. Revise the content of the Internet addresses and come prepared to discuss in

class the subjects for this workshop.

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

4. Give the final touches to your portfolio.

Activities:

1. The facilitator will discuss with the students the chapters, exam, and/or

themes assigned. (Spanish).

2. The facilitator collects the assignment for this workshop and discusses

several of the exercises turned in. (Spanish)

3. The students will realize the oral presentation and turn in their written reports.

(Spanish).

4. A session of questions and answer will follow each presentation.





workshop. (English).

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

(English).

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

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

8. The facilitator will make final comments.

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

Assessment





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



Anejos/Appendix



Anejo A/Appendix A

RUBRIC FOR EVALUATION OF CLASS PARTICIPATION

Name: __________________________

Date: __________________

Student’s signature: __________________

Facilitator’s Signature: ______________

Criteria Value

Points

Student

Score

Comments

Content

Contributions and participation in the class

10

Demonstrate interest in the class

10

Answer questions to the facilitator and fellow students.

10

Make questions related to the topic of the course

10

Prepared in the class 10

Contribute with additional material.

10

Initiative and creativity 10

Language Use correct pronunciation 10

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

10

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

10



Anejo B/Appendix B

MATRIZ VALORATIVA PARA EVALUAR PRESENTACION

INDIVIDUAL/GRUPAL ORAL

Nombre del estudiante: _______________________Fecha:_________________

Criteri o Puntos Puntuación del estudiante

Conten ido Realiza una introducción efectiva del tema identificando el propósito, objetivo e ideas principales que se incluyen en la presentación.

10

La presentación es organizada y coherente y puede seguirse con facilidad.

10

El presentador demuestra dominio del tema o materia de la presentación al explicar con propiedad el contenido y no incurrir en errores.

10

Las ideas y argumentos de la presentación están bien fundamentados en los recursos presentados, consultados o discutidos en clase.

10

Capta la atención e interés de la audiencia y/o promueve su participación, según aplique.

10

Proyección efectiva, postura corporal adecuada, manejo de la audiencia, manejo del tiempo asignado.

10

Usa varias estrategias para hablar o definir conceptos, interpretaciones, aplicaciones y evaluación de procesos o experiencias en el contenido del curso.

10

Lenguaje Pronunciación de las palabras es clara y de manera correcta para que se entienda el lenguaje utilizado.

10

Uso correcto de la gramática y conjugación de verbos en el idioma asignado.

10

Uso correcto del vocabulario para expresar el mensaje adecuadamente.

10

Total de Puntos 100 (70% de contenido y 30%

Lenguaje)

Puntuación del Estudiante:

________ Firma del Estudiante: _________________ Firma del Facilitador: ____________________



RUBRIC TO EVALUATE INDIVIDUAL/GROUP PRESENTATION

Student Name:____________________________Date:___________________

Criter ia Value Points Student Total Score

Content Performs an effective introduction to the theme identifying the objectives, ideas and principles that are included in the presentation.

10

The presentation is organized and coherent, and could be easily followed

10

The presenter demonstrates domain of the theme or subject by means of properly explaining content without incurring in errors

10

The ideas and arguments of the presentation are well founded by the resources presented, consulted or discussed in class

10

Capture of the attention and interest of the audience and/or promote their participation, as applicable

10

Effective personal projection, corporal posture and manage of the audience;

10

Uses a variety of speaking strategies to define concepts, interpretation, application and evaluation of processes using experience on concepts or content of class.

10

Language Student pronounces words in a clear and correct manner so as to make the correct language used understood to others.

10

Correct use of grammar and verb conjugation.

10

Use of correct use of vocabulary words to express message.

10

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

Student’s Total Score: ________

Student’s signature: __________________Facilitator’s Signature: __________________



Anejo C/Appendix C RUBRIC TO EVALUATE WRITTEN WORK

Student Name: ______________________ Date: _______________

Criteria Value Points Student Score

Content

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

10

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

10

The paper properly explains content.

10

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

10

The paper demonstrates substance, logic and originality.

10

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

10

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

10

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

10

Uses grammar appropriately and correctly.

10

Manages and uses verbs appropriately and correctly.

10

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

Student’s total Score: _______

Student’s Signature: ____________________Facilitator’s Signature:___________________



MATRIZ VALORATIVA PARA TRABAJOS ESCRITOS

Nombre del Estudiante: ______________________ Fecha: _______________

Criterio Puntos Puntuación

Contenido

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

10

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

10

El documento explica propiamente el contenido.

10

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

10

El documento demuestra substancia, lógica y originalidad.

10

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

10

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

10

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

10

Usa gramática apropiada y correctamente.

10

Maneja verbos y acentuación apropiada y correctamente.

10

Total P untos 100 (70% conten ido y 30% lenguaje)

Puntuación Total : _______

Student’s Signature: ____________________Facilitator’s Signature:___________________



Anejo D/Appendix D

HOJA DE EVALUACIÓN: DISCUSIÓN ORAL DEBATE Y “URLs”

Nombre/Grupo ________________________________________________ Curso: ______________________ Fecha: ________________________ Tema: ______________________ Tiempo: ________________________ Criterios Valor Punt os

del 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:

El nombre del estudiante: ______________________________ Firma del facilitador: _________________________



Anejo E/Appendix E

Reflexive Diary

Name: _______________________

Date: _______________________

The purpose of this reflective diary is to be able to reflect on the significance of

this course. You should draw on your own experiences for examples of the ideas

you are studying. You can also speculate about how you might apply what you are

learning in class. This process will help in your self-analysis.

At the end of each workshop, you should reflect on the topics presented and

answer the following guide questions.

1. Today I learned ….(express these thoughts in a simple manner and in your

own words)

2. The topic presented in class today helps me to … (reflect in relation with the

topics discussed in class….)

3. I can apply what was presented in class today to some aspects of my personal life or to any other past experience …



DIARIO REFLEXIVO Nombre ____________________________

Fecha ____________________________

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

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

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

evaluación.

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

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

puntuación:

1. Hoy aprendí….

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

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



Anejo F/Appendix F



Anejo G/Appendix G



Anejo H/ Appendix H

PORTFOLIO

1. Determination of sources of content

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

a. Projects, surveys, and reports.

b. Oral presentations

c. Essays: dated writing samples to show progress

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

progress

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

or reaction papers.

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

g. Learning journals, reflexive diaries.

h. Self assessments, peer assessments, facilitator assessments.

i. Notes from student-facilitator conferences.

3. Organization of documentation

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

workshops. Workshops will be separated from one another using construction

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

4. Presentation of the portfolio

• Documentation will be posted in a binder or in a digital version (e-

portfolio).

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

of research papers submitted at Metro Orlando Campus. This cover page

will be placed at the beginning of the portfolio.

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

font, size 12, double space, and 1-inch margins. See a “Publication

Manual of the APA, Fifth Edition”.

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

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



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

evaluated (Appendix J ).

• Introduction and conclusion of the income and outcome of the portfolio.

• A list of references and appendixes of all assignments included will be

added to the end of the portfolio.

• The Portfolio Informational Sheet will be placed in the transparent front

pocket of the binder for identification purposes (Appendix I ).

5. Student-Facilitator Feedback Template: Progression follow-up

The final step in implementing portfolios, before returning them to the student or

school life, is sharing feedback with each student to review the contents, student

reflections, and your evaluations of individual items and all of the work together

as related to learning targets (Banks, 2005).

Facilitators will e-mail a feedback template to all students. This template will

contain information pertaining to weaknesses and strengths found in students’

portfolios (Appendix M ). Facilitators will focus their attention on showing

students what is possible and their progress rather than what is wrong; however,

this does not mean that facilitators will not cover weaknesses and areas for

improvement during the conference. Facilitators will send this feedback template

upon completion of workshop one.

6. Portfolio storage:

• Portfolio samples will be safely stored for a six-month term on campus.

• Students will sign an official document empowering Ana G. Mendez

University System with rights to use their portfolios with educational or

accreditation purposes during this term (Appendix N ).

After this term, and if their authors authorize Ana G. Mendez University System

to discard their portfolios by signing an official document, portfolio samples will

be destroyed; otherwise, they will be returned to their original authors (Appendix

O).



Anejo I/Appendix I

PORTFOLIO INFORMATIONAL SHEET

Sistema Universitario Ana G. Méndez Metro Orlando Campus

Universidad del Este, Universidad Metropolitana, 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



Anejo J/Appendix J

Log of Entries

Entry Description

Date of Entry

Date

Submitted

Date

Evaluated

Page #

1

2

3

4

5

6

7

8

9

10



Anejo K/Appendix K

Checklist for Portfolio Assessment

Has the student set academic goals?

Does the portfolio include enough entries in each area to make

valid judgments?

Does the portfolio include evidence of complex learning in realistic

setting?

Does the portfolio provide evidence of various types of student

learning?

Does the portfolio include students’ self-evaluations and

reflections on what was learned?

Does the portfolio enable one to determine learning progress and

current level of learning?

Does the portfolio provide clear evidence of learning to users of

the portfolio?

Does the portfolio provide for student participation and

responsibility?

Does the portfolio present entries in a well-organized and useful

manner?

Does the portfolio include assessments based on clearly stated

criteria of successful performance?

Does the portfolio provide for greater interaction between

instruction and assessment?

Adapted from:

Gronlund, N. E. (2003). Assessment of student achievement. 7th ed. Boston:

Pearson Education, Inc.



Anejo L/Appendix L

Portfolio Rubric

4 3 2 1

PORTFOLIO APPEARANCE

� Readable: Are entries typed in an appropriate font and size? Are

entries free of errors? Do ideas expressed in entries follow a logical sequence with appropriate transitions among paragraphs and topics?

� Professionalism: Is the appearance of the portfolio

professional? Are graphics, colors and portfolio language consistent with professional workplace expectations? Is the portfolio presented in a neat and orderly manner?

� Organization: Is the portfolio organized in a manner that makes

it easy to follow and easy to quickly locate information?

PORTFOLIO CONTENT AND FUNCTION

� Content: Are all required entries included in the portfolio? Are

entries relevant to the content of the portfolio? Do all entries contain the student’s reaction or reflection on the selected topics? Do entries provide thorough understanding of content? Resume, Activities List, Varied Samples of Written Work, Evidence of Problem Solving, and Evidence of Decision Making.

� Authenticity: Are the samples and illustrations a true reflection

of the student’s efforts and abilities?

� Growth/Development: Do samples provide thorough

understanding of growth and development related to their field of concentration? Do items show what the student has learned?



� Collaboration: Do items show examples of both individual and

group work? Does the student provide clear understanding of collaboration, and use collaboration to support his/her learning?

� Reflection and Personal growth: Do items show exceptional

understanding of how to be a reflective thinker and how to seek opportunities for professional growth? Does the student include self-reflective comments? Does the student reflect enthusiasm for learning?

� Professional Conduct: Do items show clear understanding of

ethical behavior and professional conduct? Do items display the pride the student has in his or her work?

Overall Portfolio Impact

� Is this portfolio an asset in demonstrating the student’s value

(skills, abilities, knowledge) to a potential employer or college representative?

Rating Scale 4 = Outstanding 3 = Very good 2 = Good 1 = Needs improvement

Source: Retrieved from www.lcusd.net/lchs/portfolio/rubric.htm on February 10th, 2007. Adapted 02/10/2007 by Fidel R. Távara, M.Ed. Coordinator of Assessment and Placement – Metro Orlando Campus



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, 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



Anejo O/Appendix O

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

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