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Sistema Universitario Ana G. Méndez, Inc.
School of Professional Studies
Continental USA Campuses
Universidad del Este, Universidad Metropolitana, and Universidad del Turabo
ACCO 110
Aspectos Cuantitativos de Contabilidad
Quantitative Aspects of Accounting
© Sistema Universitario Ana G. Méndez, Inc. 2014
Derechos Reservados
© Ana G. Méndez University System, Inc. 2014
All rights reserved
ACCO 110 Quantitative Aspects of Accounting 2
Revised September, 2014
Prepared based on the course syllabus (2013) of the School of Professional Studies, with the
collaboration of:
Mayra Liz Rivera, MBA, Module Development Specialist
Carlo Fagundo, MBA, Content Evaluator
Juanita Munera, M.Ed., English Language Specialist
Jeannette Labrador, MA, Spanish Language Specialist
Minette Elias, MS, Curriculum and Instructional Designer
ACCO 110 Quantitative Aspects of Accounting 3
Revised September, 2014
TABLA DE CONTENIDO/TABLE OF CONTENTS
PÁGINA/PAGE
GUÍA DE ESTUDIO ....................................................................................................................5
STUDY GUIDE .........................................................................................................................26
TALLER UNO ...........................................................................................................................57
WORKSHOP TWO ....................................................................................................................69
TALLER TRES ..........................................................................................................................80
WORKSHOP FOUR ..................................................................................................................87
TALLER CINCO/WORKSHOP FIVE ......................................................................................96
APPENDIX A: NATIONAL PROFICIENCY LEVELS FOR DIFFERENTIATED
INSTRUCTION........................................................................................................................108
APPENDIX B: PARAGRAPH CONSTRUCTION RUBRIC .................................................114
APPENDIX C: THE WRITING PROCESS SIX TRAIT ANALYTIC WRITING
RUBRIC ..........................................................................................................................116
APÉNDICE D/APPENDIX D: INFORMACIÓN ACERCA DEL LABORATORIO DE
IDIOMAS Y EL E-LAB LANGUAGE LAB AND E-LAB INFORMATION ...................124
APPENDIX E: LANGUAGE LAB/E-LAB DOCUMENTATION .........................................129
APÉNDICE F/APPENDIX F: RÚBRICA DEL ENSAYO .....................................................132
APÉNDICE G/APPENDIX G: RÚBRICA PARA EVALUAR PARTICIPACIÓN EN
CLASE/RUBRIC TO EVALUATE CLASS PARTICIPATION ............................................135
APÉNDICE H/APPENDIX H: RÚBRICA PARA EVALUAR LA PRESENTACIÓN ORAL
Y AUDIOVISUAL INDIVIDUAL/GRUPAL/RUBRIC TO EVALUATE ORAL AND
AUDIOVISUAL PRESENTATIONS INDIVIUAL/GROUP .................................................140
APÉNDICE I/APPENDIX I: AUTORREFLEXIÓN/SELF-REFLECTION...........................145
APÉNDICE J/APPENDIX J: RÚBRICA PARA EVALUAR LOS JUEGOS DE ROL/
RUBRIC TO EVALUATE ROLE PLAYING .........................................................................149
ACCO 110 Quantitative Aspects of Accounting 4
Revised September, 2014
APÉNDICE K EJERCICIOS DE PRÁCTICA .......................................................................154
APPENDIX L CASE STUDIES ..............................................................................................158
APÉNDICE M TALLER TRES ..............................................................................................161
APPENDIX N WORKSHOP NUMBER FOUR ....................................................................163
APPENDIX O WORKSHOP FIVE .........................................................................................166
APPENDIX P EXAMPLES OF CHECKS ..............................................................................168
APÉNDICE Q HOJAS DE DEPÓSITOS ................................................................................169
APPENDIX R RECONCILIACIÓN BANCARIA ..................................................................170
APÉNDICE S TABLA DE VALOR PRESENTE ...................................................................171
APÉNDICE T VALOR FUTURO DE UNA ANUALIDAD ...................................................176
APÉNDICE U VALOR PRESENTE DE UNA ANUALIDAD ORDINARIA .......................178
APÉNDICE V VALOR FUTURO COMPUESTO POR N PERÍODOS .................................179
APPENDIX W KWHLAQ CHART ........................................................................................181
ACCO 110 Quantitative Aspects of Accounting 5
Revised September, 2014
GUÍA DE ESTUDIO
Nombre del curso: Aspectos Cuantitativos de Contabilidad
Codificación: ACCO 110
Créditos: Tres
Duración: Cinco semanas
Prerrequisito: Ninguno
Descripción: Este curso presenta los conceptos generales de la aritmética y del álgebra
elemental para aplicarlos a situaciones generales que se presentan cotidianamente en diferentes
áreas de un negocio. Algunas de las formas de las matemáticas aplicadas, al proceso de análisis
y comprensión de las tendencias de un negocio, son el uso de proporciones, porcentajes,
redondeo, descuentos comerciales, descuentos por pronto pago, comisiones, margen de beneficio,
interés simple, interés compuesto, valor presente, descontando de créditos comerciales,
deducciones de nómina, inventarios y depreciación. Este curso requiere el uso de la calculadora
electrónica para trabajar los ejercicios.
Objetivos generales de contenido
Al finalizar el curso, el estudiante será capaz de:
1. Utilizar los conceptos y métodos cuantitativos para resolver situaciones cotidianas de un
negocio.
2. Usar la calculadora científica o comercial como herramienta para calcular los elementos
requeridos, mientras aplica el conocimiento a situaciones o casos del negocio.
3. Manejar cuentas de cheques y computar las deducciones básicas de nómina.
4. Hallar el precio neto de un artículo, después de una serie de descuentos comerciales.
5. Encontrar el precio de un artículo, que está a la venta, luego de aplicarle los márgenes
de ganancia y las rebajas.
6. Utilizar las fórmulas de interés compuesto, y sus fórmulas relacionadas, para aplicarlas a
préstamos, hipotecas, cuentas de ahorro y tarjetas de crédito.
7. Calcular el valor presente o el valor futuro de un valor específico o una anualidad,
mediante el uso de las de las fórmulas matemáticas o tablas de dichas funciones.
ACCO 110 Quantitative Aspects of Accounting 6
Revised September, 2014
Objetivos generales de lenguaje
Al finalizar el curso, el estudiante será capaz de:
Escuchar: Comprender discursos orales, en inglés/español, y reconocer sus diversas
finalidades y las situaciones de comunicación en que se producen; compartir, comparar y
desarrollar ideas nuevas acerca de los aspectos cuantitativos de la contabilidad de manera
colaborativa; adquirir aprendizajes significativos, basados en la experiencia y en temas
motivadores; responder a estímulos auditivos tales como vídeos, presentaciones
audiovisuales y actividades interactivas.
Hablar: Expresarse oralmente, en inglés/español, con propiedad y corrección, de acuerdo
con las diversas finalidades y situaciones comunicativas y adoptando un estilo expresivo
propio; analizar, opinar y comunicar oralmente puntos de vista e ideas; desarrollar
habilidades y competencias que lo capaciten para su vida académica, laboral y cotidiana;
utilizar el lenguaje para adquirir conocimientos nuevos acerca de los aspectos cuantitativos
de la contabilidad y para aprender a utilizar técnicas sencillas de manejo de la información
a través de los medios tradicionales y la tecnología informática.
Leer: Investigar, analizar, interpretar, resumir, parafrasear y comprender, en
inglés/español, los datos que recopile de las diversas fuentes de información sobre el tema
de los aspectos cuantitativos de la contabilidad; desarrollar actitudes críticas ante los
mensajes, valorar la importancia de sus manifestaciones y beneficiarse autónomamente de
la lectura como fuente de información y enriquecimiento cultural.
Escribir: Redactar textos, en inglés/español, desde una postura personal, crítica y creativa,
con propiedad y corrección, para establecer una comunicación clara y efectiva; utilizar la
escritura como fuente de información para proveer datos pertinentes relacionados con los
aspectos cuantitativos de la contabilidad.
ACCO 110 Quantitative Aspects of Accounting 7
Revised September, 2014
Requisitos de APA (6ta edición) para citar los textos que se usarán en el módulo
Utilice el estilo de escritura de la sexta edición de la Asociación Americana de Psicología
(APA por sus siglas en inglés) para reseñar los textos y recursos recomendados:
http://www.apastyle.org/
http://owl.english.purdue.edu/owl/resource/560/01/
Libro(s) recomendados:
American Psychological Association. (2009). Publication manual of the American
Psychological Association (6ta ed.). Washington, DC: Author.
(ISBN-10: 1433805618; ISBN-13: 978-1433805615)
Cleaves, C., Hobbs, M. & Noble, J. (2011). Business mathematics. (9 ed.). Prentice Hall.
ISBN: 978-0135108178
Clendenen, G., Salzman, S.A., and Miller, C. D. (2011). Business mathematics (12th ed.). Boston, MA:
Allyn & Bacon. (ISBN-13: 978-0135109786)
Deitz, James E. Contemporary Business Mathematics for Colleges. 16th Ed. Mason: Cengage Learning,
2013. (ISBN: 9781111821326)
Glencoe. (2009). Math for personal and business finance student edition, (1st ed.). New York: McGraw-
Hill. (ISBN-13: 978-0078805059)
Slater, J. (2010). Practical business math procedures (10th ed.). New York: McGraw-Hill.
(ISBN-13: 978-0077398286)
Libro(s) electrónico(s) recomendado(s):
Jimeno, M. J. P. (2012). Los mercados financieros y sus matematicas: Una guia teorica y
practica para comprender las matematicas de los mercados. Madrid : Delta, Publicaciones
Universitarias
http://www.apastyle.org/
http://owl.english.purdue.edu/owl/resource/560/01/
ACCO 110 Quantitative Aspects of Accounting 8
Revised September, 2014
Recursos electrónicos adicionales – se recomienda que los estudiantes accedan los siguientes
enlaces, pero que no se limiten a ellos.
Biblioteca Virtual
http://bibliotecavirtualut.suagm.edu/
Diccionario de la Real Academia Española
http://www.rae.es/
Diccionario panhispánico de dudas de la Real Academia Española
http://rae.es/recursos/diccionarios/dpd
Fundación del Español Urgente
http://www.fundeu.es/
Purplemath – Your Algebra Resource
http://www.purplemath.com/
De ser necesario, el facilitador puede cambiar las direcciones electrónicas o añadir enlaces
profesionales que contengan las investigaciones más recientes sobre el tema del módulo.
NOTA: La Universidad Ana G. Méndez (SUAGM) no se responsabiliza por los cambios de
contenido ni formato que se realicen a los enlaces electrónicos que recomienda con fines
educativos; así tampoco controla la caducidad de los mismos. Si por alguna razón, usted
encuentra material cuestionable en los enlaces que el SUAGM recomienda, por favor
comuníquelo inmediatamente al (a la) director(a) académico(a) para iniciar el proceso de
remoción y actualizar el módulo con información confiable.
ACCO 110 Quantitative Aspects of Accounting 9
Revised September, 2014
Descripción de la evaluación:
Tabla de evaluación
La calificación final está basada en la acumulación de puntos por taller (30 % para idioma y
70 % para conocimientos en la disciplina). Calcule la calificación final basada en los criterios
que aparecen al lado izquierdo de la tabla (la calificación final representa 50 % para el
idioma español y 50 % para el idioma inglés).
Criterios Talleres Puntos Porcentaje
Asistencia y participación 1 al 5 100 10 %
Laboratorio de Idiomas y el E-Lab (uso de los recursos
del E-Lab para realizar asignaciones y actividades, según
indique el módulo o el facilitador).
1 al 5 100 20 %
Trabajos escritos (autorreflexiones, ensayos, párrafos y
otros)*
1 al 5 100 15 %
Demostraciones y presentaciones orales y audiovisuales
individuales/grupales y juegos de rol*
Determinado
por el
facilitador
100 15 %
Portafolio digital
(Vea el manual en Blackboard, use sus rúbricas y las de la
sección de apéndices del módulo, según aplique).
5 100 20 %
Dos exámenes parciales, uno en el Taller Tres (español) y
el otro en el Taller Cinco (inglés, en las últimas dos horas
del taller)
o
un examen final en el Taller Cinco (50 % del examen en
español, cuando están por concluir las primeras dos horas
del taller y 50 % del examen en inglés al principio de las
últimas dos horas del taller).
Determinado
por el
facilitador
50 y 50
o
100
20 %
Total 600 (puntuación
máxima)
100 %
*Los facilitadores y estudiantes tienen que utilizar las rúbricas provistas en la sección de
apéndices del módulo para evaluar las actividades y asignaciones de cada taller. El
facilitador evaluará las actividades de cada taller, basado en el requisito del 30 % en
actividades de idioma y el 70 % en actividades de contenido. Las actividades tienen que
estar a la altura del nivel universitario, en ambos idiomas, para fomentar el desarrollo de
ACCO 110 Quantitative Aspects of Accounting 10
Revised September, 2014
profesionales bilingües. La calificación final del curso reflejará 50 % en las actividades
del idioma inglés y 50 % en las de español.
Escala:
A = 100 - 90 B = 89 - 80 C = 79 – 70 D = 69 - 60 F = 59 o menos
MÉTODO DE EVALUACIÓN: El facilitador proporcionará información específica para
realizar las asignaciones durante la primera noche de clase.
ACCO 110 Quantitative Aspects of Accounting 11
Revised September, 2014
Descripción del proceso de evaluación:
1. La calificación final del curso se determinará, según el porcentaje que obtenga el
estudiante al demostrar que domina el contenido del curso (70%) y las habilidades
lingüísticas en inglés y español (30%), basado en el trabajo que realice en cada taller.
La competencia lingüística y el dominio del contenido del curso se evaluarán en cada
taller y asignación y al utilizar los recursos del E-Lab y realizar las actividades. Para
detalles, consulte la tabla de evaluación que se encuentra en la Guía de estudio.
El dominio del contenido del curso se evalúa a través de exámenes (dos
exámenes parciales, uno en inglés y uno en español o un examen final que
refleje 50 % en inglés y 50 % en español), asignaciones, proyectos, trabajos
escritos, presentaciones orales, ejercicios del Laboratorio de Idiomas y del E-
Lab, etcétera. La calificación deberá reflejar el 50 % de la evaluación en inglés
y el 50 % en español. El facilitador es responsable de evidenciar que dicho
requisito se cumplió.
Cuando se administren dos exámenes parciales, uno deberá ser en español,
durante un taller que se realice en español, mientras que el segundo deberá
ofrecerse en inglés, durante un taller que se imparta en inglés.
Cuando se administre un examen final solamente, este deberá brindarse en el
Taller Cinco; 50 % del examen será en español cuando están por concluir las
primeras dos horas del taller y 50 % será en inglés al principio de las últimas
dos horas del taller. De esta manera, se cumple con el requisito 50/50.
Además de los requisitos previos, debe evidenciarse que el 30 % de la
calificación incluye el dominio de las destrezas del lenguaje.
2. La naturaleza del Discipline-Based Dual Language Immersion Model® es
desarrollar y maximizar en nuestros estudiantes las destrezas de idioma y el
conocimiento de contenido para apoyarlos en el proceso de convertirse en futuros
profesionales bilingües. Por lo tanto, toda evaluación de destrezas escritas y orales
estará basada en un 30 % de idioma y un 70 % de contenido. El facilitador utilizará el
Apéndice A: National Proficiency Levels for Differentiated Instruction para identificar
los niveles de las destrezas de idioma (escuchar, hablar, leer y escribir) de cada
ACCO 110 Quantitative Aspects of Accounting 12
Revised September, 2014
estudiante y planificar actividades de acuerdo con los niveles de medición de
habilidades (Can Do National Proficiency Levels).
Además, el facilitador es responsable de diferenciar sus métodos de enseñanza para
atender las necesidades específicas de cada alumno, de modo que maximice su
aprovechamiento académico. Por otro lado, usará los criterios de evaluación del
Apéndice B: Paragraph Construction Rubric, Apéndice C: The Writing Process Six-
Trait Analytic Writing Rubric y Apéndice F: Rúbrica de ensayo, para medir las
destrezas analíticas de escritura de los documentos que el alumno redacte.
3. Requisitos del Laboratorio de Idiomas y el E-Lab (Tell Me More, NetTutor,
herramientas de Blackboard Collaborate, e-libro, e-books y Biblioteca Virtual):
El Laboratorio de Idiomas y el E-Lab forman parte integral de la evaluación
semanal y final de las actividades y tareas del curso, tal y como aparecen en el
módulo o según sean asignadas por el facilitador.
El Apéndice D: Información Acerca del Laboratorio De Idiomas y el E-Lab
cuenta con información específica sobre los recursos del Laboratorio de
Idiomas y el E-Lab. Es responsabilidad del facilitador integrar el uso del
Laboratorio de Idiomas y el E-Lab en las asignaciones y actividades del
curso. El uso del Laboratorio de Idiomas y el E-Lab deberá completarse de
acuerdo con las especificaciones del facilitador, que estarán alineadas con el
contenido del curso.
Como parte de los criterios de evaluación de este curso, cada estudiante
completará la información del Apéndice E: Documentación del Laboratorio de
Idiomas/E-Lab y lo entregará al facilitador.
La sección de actividades del módulo tiene que integrar la utilización del
Laboratorio de Idiomas/E-Lab y basarse en tareas que provea el facilitador.
Abra una cuenta en Tell Me More y trabaje con los ejercicios interactivos
diseñados para mejorar/desarrollar las destrezas en los idiomas inglés y español.
Tome la prueba de aptitud de Tell Me More y complete los ejercicios
interactivos en el laboratorio de lenguaje que correspondan al nivel de inglés y
español que usted obtuvo.
ACCO 110 Quantitative Aspects of Accounting 13
Revised September, 2014
4. Portafolio digital:
El portafolio digital es uno de los instrumentos de evaluación que mide el
rendimiento lingüístico y académico de los alumnos. Por tal razón, es esencial
que el facilitador documente el progreso del estudiante, a medida que vaya
dominando el contenido del curso. Igualmente, evidenciará la evolución de las
competencias lingüísticas en inglés y español.
El alumno es responsable de cumplir con los requisitos establecidos en el
Digital Performance Portfolio Assessment Handbook que se encuentra en
Blackboard.
En el Taller Uno, el facilitador discutirá detalladamente los procesos y las
expectativas relacionadas con el uso del portafolio digital para demostrar
progreso académico y lingüístico y para alcanzar la meta de convertirse en un
profesional bilingüe exitoso.
El facilitador deberá completar el formulario de retroalimentación del
estudiante-facilitador en o antes del Taller Tres.
El estudiante entregará su portafolio digital al facilitador en el último taller del
curso.
5. Exámenes parciales o examen final: Este curso requiere que se imparta(n) un examen
final o dos exámenes parciales (uno en inglés y uno en español), que forma(n) parte de
la calificación final. Dicho(s) examen/exámenes se ofrecerá(n) para medir los
conocimientos del contenido del curso, según los objetivos estipulados en el módulo, al
igual que la competencia lingüística en ambos idiomas; 50 % del examen final será en
español y 50 % será en inglés.
6. Asistencia y participación: Para aprobar la clase, la asistencia a cada taller es
obligatoria. Las ausencias afectarán la calificación final. En caso de ausencias
justificadas, el estudiante es responsable de comunicarse inmediatamente con el
facilitador y de reponer las asignaciones y el trabajo de la clase. Refiérase al Apéndice
ACCO 110 Quantitative Aspects of Accounting 14
Revised September, 2014
G: Rúbrica de Participación en Clase para más información. También se evaluarán los
siguientes criterios:
Dominio de los temas que se discutan en clase
Cumplimiento de las tareas asignadas
Demostración de las destrezas adecuadas de comunicación
Participación y cumplimiento del trabajo colaborativo
Puntualidad en la entrega de los proyectos/asignaciones
Progreso lingüístico (inglés/español)
Uso de los recursos del E-Lab.
7. Diario autorreflexivo:
Como actividad de cierre de cada taller o como una actividad realizada durante
el taller, los estudiantes escribirán su diario autorreflexivo que se encuentra
Apéndice I: Autorreflexión. También podrán redactar su composición en torno
al tema que determine el facilitador, de manera que demuestre el aprendizaje de
los conceptos del taller. Refiérase a la Tabla de Evaluación que se encuentra en
la Guía de estudio. Utilice la rúbrica que se encuentra en el Apéndice C: The
Writing Process Six-Trait Analytic Writing Rubric.
Descripción de las normas del curso:
1. Este curso sigue el modelo Discipline-Based Dual Language Immersion Model® del
Sistema Universitario Ana G. Méndez, Inc., el cual está diseñado para promover el
desarrollo de cada estudiante como un profesional bilingüe. Cada taller se brindará en
inglés o español, utilizando el modelo 50/50. Esto significa que cada clase deberá
conducirse enteramente en el lenguaje que se especifique. Los idiomas se alternarán en
cada taller para asegurar que el curso se ofrezca 50 % en inglés y 50 % en español. No
obstante, en cursos de 5 o 15 semanas, en la última semana se dividirá el tiempo y las
actividades equitativamente entre ambos idiomas. Las primeras dos horas se
realizarán estrictamente en español y durante las últimas dos horas solo se
hablará inglés. El modelo bilingüe no aplica a los cursos de idiomas (inglés y
español). Por ende, estos cursos se dictan exclusivamente en el idioma de instrucción.
ACCO 110 Quantitative Aspects of Accounting 15
Revised September, 2014
2. El curso se conduce en formato acelerado y bilingüe. Esto requiere que los
estudiantes sean sumamente organizados, se enfoquen y se preparen antes de cada taller
de acuerdo con el módulo. El alumno debe hacer todo el esfuerzo posible para
desarrollar las destrezas en los dos idiomas y usar los recursos de lenguaje que están
disponibles dentro y fuera de la institución. Convertirse en un profesional bilingüe es
un proceso complejo. Cada taller requiere un promedio de veinte horas o más de
preparación, dependiendo del nivel del dominio de las destrezas lingüísticas que posee
el estudiante.
3. La asistencia a todos los talleres es obligatoria. El alumno que se ausente a un taller
deberá presentar una excusa (por ejemplo, médica o de tribunal) válida al facilitador.
Este evaluará si la ausencia es justificada y decidirá cómo el estudiante repondrá el
trabajo perdido, de ser necesario. El facilitador puede permitirle al estudiante reponer
el trabajo o asignarle uno adicional. Todas las tareas asignadas deben completarse y
entregarse antes de que inicie el próximo taller y en la fecha estipulada.
El facilitador ajustará la calificación de las tareas que el alumno reponga. No obstante,
las presentaciones orales y actividades especiales no se pueden reponer. El facilitador
citará al estudiante para que tome un examen escrito de la actividad a la cual no asistió.
Dicha prueba deberá evaluar el contenido y los componentes del lenguaje de la
presentación oral o la actividad que el alumno no pudo realizar.
4. Los estudiantes recibirán dos calificaciones en actividades grupales, una por el trabajo
en grupo y otra por trabajo individual.
5. Se espera que todo trabajo escrito sea de la autoría original de cada estudiante y no
plagiado. Se debe entender que todo el contenido del escrito está citado/parafraseado
apropiadamente y da crédito al autor original. Todo estudiante debe ser el autor de su
propio trabajo, basado en el estudio y la citación de fuentes confiables. Wikipedia y
otras páginas wiki (colaborativas) no son referencias confiables. Para reducir/evitar
ACCO 110 Quantitative Aspects of Accounting 16
Revised September, 2014
esta práctica, se utilizará SafeAssignTM
de Blackboard, sistema que verifica la
autoría de los documentos que generan los estudiantes. Esto implica que cada
alumno es responsable de leer la política de plagio de su universidad. Si usted es
estudiante de UT, deberá leer la sección 11.1 del Manual del Estudiante. Si es alumno
de la UMET o UNE, refiérase al capítulo 13, secciones 36 y 36.1 de los respectivos
manuales.
Se espera un comportamiento ético en todas las actividades del curso. De manera que
todos los trabajos tienen que ser originales y que a toda referencia que reseñe, le
acompañará la fuente correspondiente, como citas y la página de referencias. No se
tolerará el plagio. En caso de que se detecte plagio, el estudiante se expone a recibir
cero en el trabajo y a ser referido al Comité de Disciplina de la institución. Todos los
alumnos deben cumplir todas las prácticas dirigidas a evitar el plagio de documentos,
ideas y trabajos, pues va en contra de la ética profesional.
NOTA ACLARATORIA: El Sistema Universitario Ana G. Méndez (SUAGM)
respeta las leyes de derechos de autor y bajo ningún concepto promueve el plagio en
ninguna de sus manifestaciones. A tales efectos, el SUAGM desalienta que tanto
estudiantes, empleados, contratistas, síndicos, así también el público general copien,
peguen, compartan, imiten o parafraseen cualquier material protegido por las leyes de
autor, sin adjudicar la fuente de información, independientemente de su formato.
Si el módulo del curso no ha sido revisado en los últimos tres años, se requiere que
el profesor revise las actividades, enlaces, asignaciones y actualice cualquier
información obsoleta por lecturas más recientes y relevantes al curso. Este proceso
deberá llevarse a cabo en las tres semanas que preceden el primer día de clases, con la
autorización previa del director académico del campus y copia de la notificación al
director corporativo de servicios de aprendizaje. El facilitador es responsable de
entregar copia del documento, con los cambios y aprobaciones, al estudiante.
ACCO 110 Quantitative Aspects of Accounting 17
Revised September, 2014
6. El facilitador establecerá los medios de comunicación para contactar a los alumnos y
proveerá su correo SUAGM electrónico, teléfonos y su horario disponible para ayudar
al estudiante.
7. El uso de celulares está prohibido durante las sesiones de clase; por lo tanto, deberá
permanecer en vibración o en silencio.
8. Por motivo de seguridad, solo se permitirá que los alumnos matriculados en el curso
tengan acceso a la sala de clase.
9. Todo estudiante está sujeto a las políticas y normas de conducta y comportamiento que
rigen al Sistema Universitario Ana G. Méndez.
Nota: Si por alguna razón el estudiante no puede acceder los enlaces electrónicos que
recomienda el módulo, deberá informarlo al facilitador y buscar otras fuentes de
información. Existen otros motores de búsqueda y sitios web que podrá utilizar para
buscar los datos que necesita. Entre ellos están:
www.google.com
www.findarticles.com
www.bibliotecavirtualut.suagm.edu
www.eric.ed.gov/
www.flelibrary.org/
http://www.apastyle.org/
Para acceder vídeos, puede visitar los siguientes sitios web:
ustream.tv
sedueradio.com
videoblocks.com
youtube.com
vimeo.com
ACCO 110 Quantitative Aspects of Accounting 18
Revised September, 2014
skype.com (por solicitud y coordinación previa)
Para comprar o alquilar libros de texto o referencias nuevas o usadas, puede acceder:
http://www.chegg.com/ (alquiler)
http://www.bookswim.com/ (alquiler)
http://www.allbookstores.com/ (compra)
http://www.alibris.com/ (compra)
Estas son solo algunas de las muchas compañías donde puede comprar o alquilar libros.
Cumplimiento de la ley de investigación
Los alumnos y miembros de la facultad, que pertenezcan a cursos que requieran realizar un
estudio/investigación o administrar cuestionarios o entrevistas, deberán referirse a las normas y
procedimientos de la Oficina de Cumplimiento y solicitar autorización.
En los campus de Florida, Maryland y Dallas, deberán contactar al director académico o el
representante institucional del IRB del campus. Todo estudiante que tenga que realizar una
investigación, como parte de un curso académico, deberá certificarse en los procesos de
investigación del IRB.
Para acceder los formularios de la Oficina de Cumplimiento, e información pertinente, visite el
enlace: http://www.suagm.edu/ac_aa_re_ofi_comites_irbnet.asp. Ahí puede seleccionar los
formularios que necesite.
Para obtener las certificaciones de investigación en línea, tanto el estudiante como el
facilitador deberán acceder las instrucciones del siguiente enlace:
http://www.suagm.edu/pdf/Instrucciones%20Certificaciones%20IRBNet.pdf.
Las certificaciones incluyen: IRB (Human Subject Research), HIPAA (Confidencialidad y
Privacidad), RCR (Responsible Conduct of Research) y otras que el facilitador del curso podría
solicitar.
De tener alguna duda, favor de comunicarse con el director académico o representante
institucional del IRB del campus.
ACCO 110 Quantitative Aspects of Accounting 19
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Además, puede comunicarse con la directora de cumplimiento o con los coordinadores de
cumplimiento:
Evelyn Rivera Sobrado, directora de cumplimiento
Tel. (787) 751-0178 ext. 7196
Carmen C. Crespo Díaz, coordinadora de cumplimiento – UMET
Tel. (787) 751-0178 ext. 6366
Josefina Melgar Gómez, coordinadora de cumplimiento – UT
Tel. (787) 743-7979 ext. 4126
Natalia Torres Berríos, coordinadora de cumplimiento – UNE
Tel. (787) 257-7373 ext. 2279
Ramón L. Nieves, coordinador de cumplimiento – SUAGM - EE. UU.
Tel. (407) 207-3363 Ext. 1889
Filosofía y metodología educativa
Este curso está basado en la filosofía educativa del constructivismo. El constructivismo es una
filosofía de aprendizaje fundamentada en la premisa que afirma que, reflexionando a través de
nuestras experiencias, podemos construir nuestro propio entendimiento sobre el mundo en el
que vivimos.
Cada uno de nosotros genera sus propias “reglas” y “modelos mentales” que utilizamos para
darle sentido a nuestras experiencias. Aprender, por lo tanto, es simplemente el proceso de
ajustar nuestros modelos mentales para poder entender nuevas experiencias.
Los facilitadores se enfocan en ayudar a los estudiantes a conectar el conocimiento previo y el
nuevo aprendizaje con las experiencias reales de la vida. De esta manera, se fomenta un nuevo
entendimiento que es relevante para los alumnos. También, los facilitadores adaptan las
estrategias de enseñanza a las respuestas de los estudiantes y los motivan para que analicen,
interpreten y predigan información de manera que la apliquen a la vida diaria.
ACCO 110 Quantitative Aspects of Accounting 20
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Principios del constructivismo:
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. Para construir un significado, se requiere comprender todas las partes: globales y
específicas (from whole to parts). Las partes deben de entenderse dentro de un contexto
global. Por lo tanto, el proceso de aprendizaje se enfoca en los conceptos primarios en
contexto global y no en hechos aislados.
3. Para educar correctamente, se debe 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 que un individuo construya su propio significado y no
solo el de memorizar las respuestas “correctas” y repetir el significado que otra persona le
haya dado. Como la educación es intrínsecamente interdisciplinaria, la única forma válida
para asegurar el aprendizaje es hacer de la evaluación una parte esencial de dicho proceso,
asegurando que el mismo provea a los estudiantes información sobre la calidad de su
aprendizaje.
5. La evaluación debe servir como una herramienta de autoanálisis.
6. Se proveerán las herramientas y el ambiente adecuado que ayuden a los alumnos a
interpretar las múltiples perspectivas que existen en el mundo.
7. El estudiante maneja y analiza su propio aprendizaje.
ACCO 110 Quantitative Aspects of Accounting 21
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Modelo de instrucción constructivista de las 5E:
El modelo de instrucción constructivista de las 5E, que se ha utilizado desde finales del 1980,
se basa en la utilización de los materiales curriculares. El modelo se clasifica bajo la teoría de
enseñanza constructivista (Bybee, 2006). Cada elemento de este modelo se elabora
cuidadosamente para promover la construcción del conocimiento del estudiante.
ACCO 110 Quantitative Aspects of Accounting 22
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Técnicas de aprendizaje de colaboración en grupo en el salón de clase bilingüe:
Las investigaciones en el área de instrucción colaborativa han demostrado que cuando los
estudiantes bilingües, y otros alumnos en general, utilizan las técnicas del cooperativismo en
las actividades del salón de clase, realizan mejor sus exámenes, construyen conocimiento y
transfieren sus experiencias a situaciones de la vida real.
1. ¿Qué es aprendizaje de colaboración?
2. ¿Por qué se utiliza?
3. ¿Cómo se aplica en el salón de clase?
4. ¿Cuáles son algunas técnicas/estrategias de aprendizaje de colaboración?
a. Discusión:
i) Pensar-Parear-Compartir
ii) Entrevista de tres pasos
b. Enseñanza recíproca - explicar, proveer retroalimentación y entender perspectivas
alternas:
i) Tomar apuntes en parejas
ii) Rompecabezas
c. Organizador gráfico - descubrimiento de patrones y relaciones:
i) Cuadrícula de grupo
ii) Cadena de secuencia
d. Escribir - organización y síntesis de la información:
i) Ensayo didáctico
ii) Revisión en parejas
e. Resolver problemas - desarrollo de estrategias y análisis:
i) Enviar un problema
ii) Three-Stay, One Stray
Para más estrategias de instrucción colaborativa, vaya a:
http://serc.carleton.edu/introgeo/cooperative/index.html
http://www.kaganonline.com/free_articles/dr_spencer_kagan/279/Kagan-Structures-
for-English-Language-Learners
ACCO 110 Quantitative Aspects of Accounting 23
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Método de instrucción del modelo bilingüe:
El currículo del modelo bilingüe integra el SIOP, por sus siglas en inglés: Sheltered
Instruction Observation Protocol.
El alumno se expondrá a los ocho componentes interrelacionados de SIOP para facilitar una
instrucción comprensible. Estos componentes son:
1. Preparación de la lección – Consiste en elaborar una lección que permita que el
estudiante pueda conectar lo que sabe con sus experiencias y la información
nueva.
2. Conocimientos previos – Los conceptos que aprenderán deben estar
relacionados directamente con las experiencias del estudiante.
3. Instrucción comprensible – El facilitador deberá utilizar un vocabulario
académico de acuerdo con el nivel de conocimiento del alumno.
4. Estrategias – Son técnicas, métodos y procesos mentales que mejoran la
comprensión y retención del material.
5. Interacción – La oportunidad de que los estudiantes utilicen el idioma de
múltiples formas a través de las áreas de contenido.
6. Práctica/aplicación – Oportunidades para utilizar materiales didácticos y
practicar el contenido.
7. Desarrollo de la lección – El facilitador desarrollará los objetivos de lenguaje y
contenido a través de la lección y creará oportunidades para involucrar al
alumno en el proceso de aprendizaje.
8. Repaso/evaluación – Se realiza a lo largo de la lección para determinar si el
alumno adquirió el conocimiento.
Las estrategias de instrucción están ligadas a cada uno de estos componentes, lo que permite
que tanto el diseño como la presentación de las lecciones respondan a las necesidades
académicas y lingüísticas de los alumnos que aprenden un segundo idioma. Cada lección de
ACCO 110 Quantitative Aspects of Accounting 24
Revised September, 2014
este curso integra estrategias bilingües y enfoques de instrucción que garantizan el éxito
lingüístico y académico de los estudiantes.
Expediting Comprehension for English Language Learners (ExC-ELL):
Componente: Vocabulario
Existen tres niveles de palabras que afectan la comprensión y el rendimiento académico
(Calderón, 2011).
Nivel 1: Se refiere a las palabras básicas que los aprendices de un segundo idioma necesitan
para comunicarse, leer y escribir. Este nivel incluye los vocablos que deben enseñarse debido a
la naturaleza de su ortografía (hacienda, hipopótamo), pronunciación o confusión con los
homófonos (vez y ves; hablando y ablando; sierra y cierra), falsos cognados (éxito;
embarazada; suceso) y conocimientos previos (rascacielos; cortadora de césped).
Nivel 2: Trata acerca del procesamiento de los vocablos que alberga el Nivel 3 en oraciones
largas, palabras polisémicas (con múltiples significados), homónimos (casa y caza),
homógrafos (arroyo y arrollo), palabras/frases de transición (sin embargo; al igual que; por
ejemplo), conectores lingüísticos de causa y efecto (porque; debido a; como resultado; por
ende; en consecuencia). También se incluyen aquellas frases de transición que se usan para
contrastar (a diferencia de; por el contrario; no obstante), para añadir ideas (además; aparte de;
también) y para comparar (así como; del mismo modo). Además, se consideran los grupos de
palabras (alcance y secuencia; lenguaje académico), los modismos o frases idiomáticas (dar en
el clavo, ponerse en sus zapatos, con la soga al cuello) y las palabras más sofisticadas, que son
apropiadas para las discusiones y descripciones específicas (ejemplos de especificidad para
"hablar": discutir, declarar, conversar).
Nivel 3: Se centra en palabras, de temas específicos, que definen los conceptos de contenido de
una disciplina, materias y temas. Estos vocablos académicos se utilizan con poca frecuencia,
fuera del contexto académico. Algunos ejemplos son: fotosíntesis, farmacología, democracia,
hemorragia, ósmosis y autismo.
El facilitador seleccionará tres palabras del Nivel 1 que dificultarán la comprensión de los
vocablos del taller que requiera las del Nivel 2. Escoja tres palabras del Nivel 3, que sean
críticas para comprender y aprender los conceptos del taller.
Las palabras del Nivel 1 deben abordarse según aparecen en las actividades de enseñanza y
aprendizaje en el aula.
Nivel 1
Palabas básicas Nivel 2
Palabras sofisticadas, modismos y
frases de transición
Nivel 3
Palabras académicas
ACCO 110 Quantitative Aspects of Accounting 25
Revised September, 2014
Componentes de SIOP (Sheltered Instruction Observation Protocol):
Las estrategias de instrucción bilingüe aparecen debajo de cada componente de SIOP (A-E).
Estas estrategias permiten diseñar e impartir una lección que responda a las necesidades
académicas y lingüísticas de los estudiantes que aprenden un segundo idioma. El facilitador
debe seleccionar las estrategias de Enfoque Académico Cognitivo de Aprendizaje de Idioma
(Cognitive Academic Language Learning Approach, conocido como CALLA por sus siglas
en inglés), que mejor correspondan a los objetivos específicos de contenido y lenguaje del
taller, para integrarlas en las actividades de manera que los alumnos puedan obtener el máximo
provecho académico.
Fase 1: Enfocar (Refiérase al diagrama del modelo de instrucción constructivista de las
5E.)
A. Preparación de la lección B. Andamiaje (Scaffolding)
__ Adaptación de contenido __ Modelaje
__ Enlaces con el conocimiento previo __ Práctica dirigida
__ Enlaces con el aprendizaje previo __ Práctica independiente
__ Estrategias incorporadas __ Entrada (input) comprensible
Fase 2: Explorar; Fase 3: Explicar; Fase 4: Extender (Refiérase a las explicaciones de
estas tres etapas de la lección).
Estrategias de CALLA (Cognitive Academic Language Learning Approach)
El facilitador debe especificar las estrategias que usará en cada lección y explicarlas a
los estudiantes.
Nombres de las estrategias:
__ Cognitiva 1)___________________ 2)__________________
__ Metacognitiva 1)___________________ 2)__________________
__ Socioafectiva 1)___________________ 2)__________________
C. Opciones de agrupamiento D. Integración de las artes del lenguaje
__ Grupo completo __ Escuchar
__ Grupos pequeños __ Hablar
__ Trabajo en pares __ Leer
__ Trabajo independiente __ Escribir
El facilitador debe explicar las técnicas de colaboración que utilizará en clase.
Fase 5: Elaboración (Refiérase a la explicación de esta etapa de la lección.)
E. Aplicación de aprendizaje
__ Dinámica
__ Significativa y relevante
__ Rigurosa
__ Vinculada a los objetivos
__ Promueve la participación
ACCO 110 Quantitative Aspects of Accounting 26
Revised September, 2014
STUDY GUIDE
Course Title: Quantitative Methods of Accounting
Code: ACCO 110
Credits: Three
Time Length: Five Weeks
Prerequisite: None
Description: This course, ACCO-110, Quantitative Aspects of Accounting, explores the
general concepts of arithmetic and elementary algebra and how they apply to everyday
situations that occur in different areas of a business. Some of the mathematical concepts and
methods used in the process of analyzing and understanding the trends of a business include,
among others, the following: use of percentages, rounding, trade discounts, cash discounts,
commissions, markup, simple interest, compound interest, present value, discounting
commercial, payroll deductions, inventory, and depreciation credits. The course provides
general mathematics and basic algebra concepts to empower students with the knowledge and
necessary tools needed for the decision-making process. These methods are used to analyze
data, predict trends, and to analyze and understand the market.
General Content Objectives:
Upon completing this course, the student will be able to:
1. Utilize quantitative concepts necessary for decision-making and to solve business
situations.
2. Use the scientific or business calculator as a tool to perform the necessary
calculations required by applications when dealing with trade situations.
3. Manage checking accounts and calculate basic payroll deductions.
4. Determine the net price of an item after a series of trade discounts.
5. Determine the price of an item for sale after eliminating profit margins and sales.
6. Use the compound interest formulas and apply them to situations related to loans,
mortgages, savings accounts, and credit card formulas.
7. Calculate the present value or future value of a specific amount or an annuity table
using proper functions or mathematical formulas.
ACCO 110 Quantitative Aspects of Accounting 27
Revised September, 2014
General Language Objectives
Upon completing this course, the student will be able to:
1. Listen: Understand oral discussions in English/Spanish and recognize their different
purposes and the communication settings in which they are produced. In addition,
share, compare, and develop new ideas about quantitative aspects of accounting in a
collaborative manner; acquire significant knowledge supported by experiences and
motivational topics; respond to auditory stimuli such as videos, audiovisual
presentations and interactive activities.
2. Speak: Express him/herself in English/Spanish correctly and coherently for a variety of
purposes and in a variety of communication settings, adopting a personal style of
expression; analyze, express opinions, and communicate orally different points of view
and ideas. In addition, develop abilities and skills that will prepare him/her for
academic and daily life and the workplace; use language to acquire new knowledge
about quantitative aspects of accounting and learn to utilize simple techniques of
handling information through traditional media and computer technology.
3. Read: Investigate, analyze, interpret, summarize, paraphrase, and understand in
English/Spanish information obtained from a variety of media on quantitative aspects
of accounting. In addition, develop critical attitudes towards communication media
messages, reflecting on the importance of this information; benefit independently from
reading as a form of communication and as a source of cultural enrichment.
4. Write: Produce written works in English/Spanish expressing a personal, critical and
creative point of view, using correct spelling, grammar, and coherence in order to
establish an effective and clear communication. In addition, use writing as a means of
communication and to provide information about quantitative aspects of accounting.
ACCO 110 Quantitative Aspects of Accounting 28
Revised September, 2014
APA Requirements (6th edition) to cite books used in the course:
Use APA style (6th edition) to cite recommended books and resources.
http://www.apastyle.org/
http://owl.english.purdue.edu/owl/resource/560/01/
Recommended Texts:
American Psychological Association. (2009). Publication manual of the American
Psychological Association (6th ed.). Washington, DC: Author.
(ISBN-10: 1433805618; ISBN-13: 978-1433805615)
Cleaves, C., Hobbs, M. & Noble, J. (2011). Business mathematics. (9th ed.). Prentice Hall.
ISBN: 978-0135108178
Clendenen, G., Salzman, S.A., and Miller, C. D. (2011). Business mathematics (12th ed.).
Boston, MA: Allyn & Bacon. (ISBN-13: 978-0135109786)
Deitz, J. E. Contemporary Business Mathematics for Colleges. (16th ed.). Mason: Cengage
Learning, 2013. (ISBN: 9781111821326)
Glencoe. (2009). Math for personal and business finance student edition (1st ed.). New York:
McGraw-Hill. (ISBN-13: 978-0078805059)
Slater, J. (2010). Practical business math procedures (10th ed.). New York: McGraw-Hill.
(ISBN-13: 978-0077398286)
Recommended E-Book(s)
Jimeno, M. J. P. (2012). Los mercados financieros y sus matematicas: Una guia teorica y
practica para comprender las matematicas de los mercados. Madrid : Delta, Publicaciones
Universitarias.
ACCO 110 Quantitative Aspects of Accounting 29
Revised September, 2014
Suggested Websites:
Purplemath – Your Algebra Resource
http://www.purplemath.com/
Virtual Library
http://bibliotecavirtualut.suagm.edu/
Description of the Evaluation:
Evaluation Table
The final grade is based on the total points by workshop (30% for languages and 70% for
the content area.) Average the final grade based on the criteria that appears to the left in
the chart (the final grade represents 50% for the Spanish language and 50% for the
English language.)
Criteria Workshops Points Percentage
Attendance and Participation 1 to 5 100
10%
Language Lab and E-Lab (Usage
of E-Lab resources for homework
and activities of the course
according to the module or as
provided by the facilitator.)
1 to 5 100 20%
Written Works (Self-reflections,
Essays, Paragraphs, and Others)*
1 to 5 100 15%
Individual/Group Oral
Demonstrations, Role Plays, and
Audiovisual Presentations*
As Determined
by the
Facilitator
100 15%
Digital Portfolio
(Students can access the handbook
in Blackboard and use the rubrics
available in the handbook or in the
module appendix section as
applicable.)
5 100 20%
Two Partial Tests, one in
Workshop Three in Spanish and
one in Workshop Five in English
As Determined
by the
Facilitator
50 and 50
or
20%
ACCO 110 Quantitative Aspects of Accounting 30
Revised September, 2014
during the last two hours of the
class)
or
One Final Exam in Workshop Five
(50% in Spanish towards the end of
the first two hours of the workshop
and 50% in English at the
beginning of the last two hours of
the workshop)
100
Total 600
(maximum
number of
points)
100%
*Facilitators and students are required to use the rubrics provided in the Appendix
Section of the course module for the evaluation of assignments and activities in each
workshop. The facilitator will evaluate the activities of each workshop based on 30% for
language activities and 70% for content activities. The activities must be at a college level
in both languages to support the development of bilingual professionals. The final grade
of the class must reflect 50% for activities in English and 50% for activities in Spanish.
Scale for the Final Course Grade
A = 100 - 90 B = 89 - 80 C = 79 – 70 D = 69 - 60 F = 59 or less
Method of Evaluation: The facilitator will provide specific information regarding
assignments on the first night of class.
Description of the Evaluation Process:
1. The final grade for the course is determined by the percentage obtained by the student
for the demonstration of learning of the course content and achievement of course
outcomes (70%), as well as for the mastery of language skills in English and Spanish
(30%). Course content mastery and language proficiency will be evaluated based on
ACCO 110 Quantitative Aspects of Accounting 31
Revised September, 2014
the work completed in each workshop, including assignments, the use of E-Lab
resources, and activities. Refer to the evaluation table that is found in the Study Guide.
Students’ knowledge of the course content is measured by means of exams (two
partial tests, one in English and one in Spanish or one final exam, 50% in
English and 50% in Spanish), assignments, projects, written works, oral
presentations, Language Lab/E-Lab exercises, and others. The grade must
reflect 50% of the evaluation in English and 50% in Spanish. It is the
facilitator’s responsibility to have evidence that this requirement was fulfilled.
When two partial tests are administered in a course, one test must be
administered in Spanish during a workshop that is conducted in Spanish, and
the other test must be administered in English during a workshop that is
conducted in English.
When a final exam is given in Workshop Five, 50% of the exam must be
administered in Spanish towards the end of the first two hours of the workshop,
and 50% must be administered in English at the beginning of the last two hours
of the workshop, thus complying with the 50/50 requirement.
In addition to the previous requirement, there must be evidence that 30% of the
grade demonstrates mastery of language skills.
2. Our Discipline-Based Dual Language Immersion Model® is designed to develop
and maximize language skills and content knowledge in our students in order to
optimize their abilities to support them in the process of becoming future dual language
professionals. Therefore, all evaluations for written and oral skills will be based on
30% for language and 70% for content. The facilitator must refer to Appendix A: The
National Proficiency Levels for Differentiated Instruction to identify each student’s
level of language skills (listen, speak, read, and write) based on the Can Do National
Proficiency Levels.
Furthermore, it is the responsibility of the facilitator to use differentiated instruction in
order to meet the language needs of each student and to ensure maximum learning and
academic performance. In addition, the criteria found in Appendix B: Paragraph
ACCO 110 Quantitative Aspects of Accounting 32
Revised September, 2014
Construction Rubric, Appendix C: The Writing Process Six-Trait Analytic Writing
Rubric, and Appendix F: Essay Rubric will be used to evaluate writing skills.
3. Language Lab and E-Lab Requirements (Tell Me More, NetTutor, Blackboard
Collaborate tools, e-libro, e-books, and Virtual Library):
The Language Lab and the E-Lab are an integral part of the course weekly
evaluations and the final evaluation of activities and assignments of the course,
according to the module or as assigned by the facilitator.
Specific information about the Language Lab/E-Lab resources is found in
Appendix D: Language Lab and E-Lab Information. It is the facilitator’s
responsibility to integrate the use of the Language Lab/E-Lab in the course
assignments and activities. The Language Lab/E-Lab hours must be
completed according to the facilitator’s specifications which must be aligned to
the course content.
Each student must fill out the documentation form found in Appendix E:
Language Lab/E-Lab Documentation and submit it to the facilitator as part of
the evaluation criteria for this course.
The activities section of the guide must integrate practice in the Language
Lab/E-Lab, based on assignments given by the facilitator.
Open a Tell Me More account and begin working on the interactive exercises
designed to develop/improve the English and Spanish language skills. Take the
Tell Me More language placement test and, based on your score, complete the
interactive exercises in the Language Lab that correspond to your level of
English and Spanish.
4. Digital Portfolio:
The digital portfolio is one of the tools used to assess students’ linguistic and
academic progress. For this reason, it is imperative that the facilitator
documents students’ progress as they achieve mastery of the course content, as
well as language proficiency in English and Spanish.
ACCO 110 Quantitative Aspects of Accounting 33
Revised September, 2014
It is the student’s responsibility to ensure that the portfolio complies with the
established standards and requirements found in the Digital Performance
Portfolio Assessment Handbook. Students can access the handbook in
Blackboard.
During Workshop One, the facilitator will discuss in detail the process and
expectations regarding the use of the digital portfolio to demonstrate linguistic
and academic progress in order to achieve the goal of becoming a successful
dual language professional.
By Workshop Three, the Student-Facilitator Feedback Form must be completed
by the facilitator.
The completed digital portfolio must be submitted by the student to the
facilitator in the last workshop of the course.
5. Two Partial Tests or Final Exam: This class requires that two partial tests (one in
Spanish and one in English) or one final exam (50% of the final exam in Spanish and
50% in English) be included in the final evaluation. These tests/exam will be
administered to measure content knowledge according to the course objectives as
stipulated in the module, as well as linguistic proficiency in both languages;
6. Attendance and Class Participation: Attendance to every workshop is mandatory to
pass the class, and absences will affect the final grade. In the event that the absence is
excused, it is the student’s responsibility to immediately contact the facilitator. In
addition, the student must complete all the assignments and classwork for the day of
absence. Refer to Appendix G: Class Participation Rubric for additional information.
The following criteria will also be evaluated:
mastery of the material discussed in class,
completion of assigned work,
demonstration of adequate communication skills,
effective participation in collaborative tasks,
submission of all work on time,
ACCO 110 Quantitative Aspects of Accounting 34
Revised September, 2014
linguistic progress in both English and Spanish, and
use of the E-Lab resources.
7. Self-reflection Journal:
As a lesson wrap-up or as an activity within the workshop, students will write a
self-reflection on a topic found in Appendix I: Self-Reflection or on another
topic determined by the facilitator. In this manner, students will demonstrate
understanding of the concepts of the workshop. Refer to the evaluation chart
that is found in the Study Guide. Utilize the rubric in Appendix C: The Writing
Process Six-Trait Analytic Writing Rubric to evaluate the Self-Reflection
Journal.
Description of Course Policies:
1. This course follows the Sistema Universitario Ana G. Méndez, Inc. Discipline-Based Dual
Language Immersion Model® which is designed to promote each student’s development
as a dual language professional. Each workshop will be facilitated in either English or
Spanish, strictly using the 50/50 model. This means that each class will be conducted
entirely in the language specified for the workshop. The language used in each workshop
will be alternated to ensure that 50% of the course is conducted in English and 50% in
Spanish. Therefore, in courses of 5 or 15 weeks, the course module will specify that both
languages will be equally used in the last week, dividing the workshop assignments and
activities between the two languages. The first two hours will be conducted strictly in
Spanish and only English will be spoken during the last two hours. The delivery of
instruction in language courses must be exclusively in the language taught (Spanish or
English).
2. The course is conducted in an accelerated and dual language format. This requires that
students prepare in advance for each workshop according to the course module. Students
must be structured, organized, committed, and focused to ensure linguistic and academic
success. In order to achieve proficiency expectations in English and in Spanish, the student
must strive to take advantage of all language resources in the university and in their
ACCO 110 Quantitative Aspects of Accounting 35
Revised September, 2014
community, since becoming a dual language professional is a complex and challenging
task. Each workshop requires an average of twenty hours or more of preparation,
depending on the student’s development of linguistic achievement.
3. Attendance to all class sessions is mandatory. A student who is absent to a workshop must
present a reasonable excuse (e.g., medical or jury duty) to the facilitator who, in turn, will
evaluate the reason for the absence. If it is justified, the facilitator will decide how the
student will make up the missing work, if deemed necessary. All assignments must be
completed and handed in prior to the next workshop or on the date stipulated by the
facilitator.
The facilitator will adjust the grade for late assignments and/or make-up work. However,
oral presentations and special class activities cannot be made up. The facilitator will
indicate a date for the student to take a written test that will measure both the content and
linguistic components of the missing presentation or activity.
4. In cooperative learning activities, students will receive two grades: one for group work and
one for the individual work performed.
5. It is expected that all written work will be solely that of the student and should not be
plagiarized. All quoted or paraphrased material must be properly cited, with credit given to
its author or publisher. That is, the student must be the author of all work submitted, based
on research and citations of reliable sources. Wikipedia and other wiki pages
(collaborative) are not reliable references. 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. In order to reduce/prevent plagiarism, facilitators will use SafeAssignTM, a
Blackboard plagiarism deterrent service used to verify students’ ownership of written
works. Therefore, it is the students’ responsibility to read the plagiarism policy of their
institution. If you are a UT student, read Section 11.1 of the Student Manual. If you are a
UMET or UNE student, refer to Chapter 13, Sections 36 and 36.1 of the respective
manuals.
ACCO 110 Quantitative Aspects of Accounting 36
Revised September, 2014
Ethical behavior is expected from students in all course-related activities. This means that
all papers submitted by students must be original work and that all references used must be
properly cited and mentioned in the bibliography. Plagiarism will not be tolerated. In the
event that a student commits plagiarism, he/she risks receiving a zero in the assignment or
activity and being referred to the Discipline Committee. All students must comply with all
policies aimed at preventing plagiarism of documents, ideas and works, since this violates
professional ethics.
EXPLANATORY NOTE: The Ana G. Méndez University System (SUAGM) respects all
copyright laws and, under no circumstances, promotes plagiarism in any form. To this end,
SUAGM discourages students, employees, contractors, trustees, as well as the general
public, from copying, sharing, imitating, or paraphrasing any material protected by
copyright laws, without appropriately citing the source of information and/or the source
being referred to, irrespective of the format of the material.
If the module has not been revised in the last three years, the facilitator is required to
revise the activities, electronic links, assignments, and any other information that may
be obsolete. This may include adding or revising more recent readings relevant to the
course. This process needs to occur at least three weeks prior to the beginning of the
workshop, and it must be authorized by the academic director of the campus with copy to
the corporate learning services director. It is the facilitator’s responsibility to provide
students with the document that includes all the changes made to the module.
6. In order to help the students more effectively and establish a means of contacting students,
the facilitator will provide his/her SUAGM e-mail address, phone number, hours to be
contacted, and days available.
7. The use of cellular phones is prohibited during class sessions. Therefore, it must be on
vibrate or silent mode during the class session.
ACCO 110 Quantitative Aspects of Accounting 37
Revised September, 2014
8. For security reasons, only students registered in the course are permitted to enter the
classrooms.
9. All students are subject to the behavior policies and norms that govern the Ana G. Méndez
University System.
Note: If for any reason the student cannot access the links presented in the module, he/she
should notify the facilitator immediately and research other sources of information. There are
many other search engines and links that can be used to conduct research. Some examples are:
www.google.com
www.findarticles.com
www.bibliotecavirtualut.suagm.edu
www.eric.ed.gov/
www.flelibrary.org/
http://www.apastyle.org/
Visit the following websites to access videos:
ustream.tv
sedueradio.com
videoblocks.com
youtube.com
vimeo.com
skype.com (upon request and prior coordination)
Access the following links to buy or rent new or used textbooks or references:
http://www.chegg.com/ (rent)
http://www.bookswim.com/ (rent)
http://www.allbookstores.com/ (buy)
http://www.alibris.com/ (buy)
These are only some of the companies where books may be bought or rented.
ACCO 110 Quantitative Aspects of Accounting 38
Revised September, 2014
Research Law Compliance Requirement
For all courses that require research, questionnaires or interviews, students and faculty must
comply with the norms and procedures of the Institutional Review Board (IRB) Office and
request authorization.
In the Florida, Maryland, and Texas campuses, they must contact the academic director or the
IRB institutional representative. All students who must conduct an investigation as part of a
course must be certified in IRB investigation processes.
To access the forms from the IRB Office or for additional information, visit the following link:
http://www.suagm.edu/ac_aa_re_ofi_comites_irbnet.asp, and select the forms needed.
In addition, the student and the facilitator will find instructions for several online certifications
related to IRB processes by accessing the following link:
http://www.suagm.edu/pdf/Instrucciones%20Certificaciones%20IRBNet.pdf.
These certifications include: IRB (Human Subject Research), HIPAA (Health Insurance
Portability and Accountability Act), RCR (Responsible Conduct of Research), and others that
may be required by the facilitator of the course.
To clarify doubts or questions, please contact the academic director or the IRB institutional
representative of your campus.
In addition, you may contact the IRB compliance director or coordinators:
Evelyn Rivera Sobrado, IRB Compliance Director
Tel. (787) 751-0178 ext. 7196
Carmen C. Crespo Díaz, IRB Coordinator– UMET
Tel. (787) 751-0178 ext. 6366
Josefina Melgar Gómez, IRB Coordinator – UT
Tel. (787) 743-7979 ext. 4126
Natalia Torres Berríos, IRB Coordinator - UNE
Tel. (787) 257-7373 ext. 2279
ACCO 110 Quantitative Aspects of Accounting 39
Revised September, 2014
Ramón L. Nieves, IRB Coordinator – SUAGM - USA
Tel. (407) 207-3363 Ext. 1889
Teaching Philosophy and Methodology
This course is based on the educational philosophy of Constructivism. Constructivism is an
educational philosophy 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.
Facilitators are focused on assisting students to make connections between their prior
knowledge, new knowledge and real life experiences, thus fostering a new understanding that
is relevant to them. We also attempt to tailor our teaching strategies to students’ responses and
encourage them to analyze, interpret, and predict information that can be applied to one’s daily
life.
Constructivism Guiding Principles:
1. Learning is a search for meaning. Therefore, learning must start with the issues around
which students are actively trying to construct meaning.
2. Constructing meaning requires understanding the “whole” as well as the “parts.” The
“parts” must be understood in the context of the “whole.” Therefore, the learning process
focuses on primary concepts in context, not isolated facts.
ACCO 110 Quantitative Aspects of Accounting 40
Revised September, 2014
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 repeat someone else's meaning. Since education is
inherently interdisciplinary, the only valuable way to measure learning is by making
assessment an essential part of the learning process, thus ensuring that it provides students
with information on the quality of their learning.
5. Evaluations should serve as self-analysis tools.
6. The adequate tools and environment that help learners interpret the multiple perspectives of
the world will be provided.
7. Learning should be internally controlled and mediated by the learner.
Scale: A = 100 - 90 B = 89 - 80 C = 79 – 70 D = 69 - 60 F = 59 or less
METHOD OF EVALUATION: The facilitator will provide specific information regarding
assignments on the first night of class.
ACCO 110 Quantitative Aspects of Accounting 41
Revised September, 2014
Description of the Evaluation Process:
1. The final grade for the course is determined according to the percentage obtained by
the student for demonstration of learning and achievement of course outcomes and the
learning and mastery of language skills (English and Spanish). The student’s final
grade will reflect 30% for language proficiency and 70% for mastery and application of
content knowledge.
Students’ knowledge of the course content is measured by means of exams,
assignments, projects, written works, oral presentations, Language Lab/E-Lab
exercises, and others. The grade must reflect 50% of the evaluation in English
and 50% in Spanish. It is the facilitator’s responsibility to have evidence that
this requirement was fulfilled.
When two tests are administered in a course, one test must be administered in
Spanish during a workshop that is conducted in Spanish, and the other test must
be administered in English during a workshop that is conducted in English.
When a final exam is given, it must be administered in the language of the
workshop.
In addition to the previous requirement, there must be evidence that 30% of the
grade demonstrates mastery of language skills.
2. Our Discipline-Based Dual Language Immersion Model® is designed to develop
and maximize the language skills of our students in order to optimize their abilities as
future dual language professionals. Therefore, all evaluations for written and oral skills
will be based on 30% for language and 70% for content. The facilitator must refer to
Appendix A to identify each student’s level of language skills (listen, speak, read, and
write) based on the Can Do proficiency levels. Furthermore, it is the responsibility of
the facilitator to differentiate his/her teaching in order to meet the language needs of
each student and to ensure maximum learning and academic performance. In addition,
the criteria found in Appendices B, E and F will be used to evaluate writing skills.
ACCO 110 Quantitative Aspects of Accounting 42
Revised September, 2014
3. Language Lab and E-Lab Requirements (Tell Me More, NetTutor, Blackboard
Collaborate tools, and Virtual Library):
The Language Lab and E-Lab are an integral part of the course evaluation and
activities that the student must complete.
Specific information about the Language Lab/E-Lab resources is found in
Appendix C. It is the facilitator’s responsibility to integrate the use of the
Language Lab/E-Lab in the course assignments and activities. Practice
hours in the Language Lab/E-Lab must be completed according to the
facilitator’s specifications.
Each student must fill out the documentation form found in Appendix D and
submit it to the facilitator as part of the evaluation criteria for this course.
Practice in the Language Lab/E-Lab must be integrated in the activities section
of the guide.
4. Digital Portfolio:
Each student must prepare a digital portfolio.
The digital portfolio is one of the tools used to assess students’ linguistic and
academic progress. For this reason, it is imperative that the facilitator
documents students’ progress as they achieve mastery of the course content, as
well as language proficiency in English and Spanish.
It is the student’s responsibility to make sure that the portfolio complies with
the established standards and requirements found in the Digital Performance
Portfolio Assessment Handbook. Students can access the handbook in
Blackboard.
During Workshop One, the facilitator will discuss in detail the process and
expectations regarding the use of the digital portfolio to demonstrate linguistic
and academic progress in order to achieve the goal of becoming a successful
dual language professional.
By Workshop Three, the Student-Facilitator Feedback Form must be completed
by the facilitator.
ACCO 110 Quantitative Aspects of Accounting 43
Revised September, 2014
The completed digital portfolio must be submitted to the facilitator in the last
workshop.
5. Final exam/partial tests: This program requires that a final exam or two tests be
included in the final evaluation. These exams/tests will be administered to measure
content knowledge according to the course objectives, as well as linguistic proficiency
in both languages.
6. Attendance and Class Participation: Attendance to every workshop is mandatory to
pass the class, and absences will affect the final grade. Refer to Appendix G for
additional information. The following criteria will also be evaluated:
mastery of the material discussed in class,
completion of assigned work,
demonstration of adequate communication skills,
effective participation in collaborative tasks, and
submission of all work on time.
7. Self-reflection Journal:
As a lesson wrap-up for each workshop or as an activity within the workshop,
students will write a self-reflection on a topic found in Appendix I or on another
topic determined by the facilitator.
Each entry will be evaluated for completion.
ACCO 110 Quantitative Aspects of Accounting 44
Revised September, 2014
Description of Course Policies
1. This course follows the Sistema Universitario Ana G. Méndez, Inc. Discipline-Based Dual
Language Immersion Model® which is designed to promote each student’s development
as a dual language professional. Each workshop will be facilitated in either English or
Spanish, strictly using the 50/50 model. This means that each workshop will be conducted
entirely in the language specified for the workshop. The language used in each workshop
will be alternated to insure that 50% of the course is conducted in English and 50% in
Spanish. In order to maintain a balance in five-week courses, the course module will
specify that both languages will be equally used during Workshop Five, dividing the
workshop activities between the two languages. The first two hours will be conducted
strictly in Spanish and only English will be spoken during the last two hours. The
delivery of instruction in language courses must be exclusively in the language taught
(Spanish or English).
2. The course is conducted in an accelerated and dual language format. This requires that
students prepare in advance for each workshop according to the course module. Students
must be structured, organized, committed, and focused to ensure linguistic and academic
success. In order to achieve proficiency expectations in English and in Spanish, the student
must strive to take advantage of all language resources in the university and in their
community, since becoming a dual language professional is a complex and challenging
task. Each workshop requires an average of ten hours or more of preparation, depending
on the student’s development of linguistic achievement.
3. Attendance to all class sessions is mandatory. A student who is absent to a workshop must
present a reasonable excuse to the facilitator who, in turn, will evaluate the reason for the
absence. If it is justified, the facilitator will decide how the student will make up the
missing work, if deemed necessary. The facilitator will select one of the following options:
allow the student to make up the work or assign extra work in addition to the missed work.
Assignments required prior to the workshop must be completed and turned in on the
assigned date. The facilitator may adjust the grade for late assignments and/or make-up
work.
ACCO 110 Quantitative Aspects of Accounting 45
Revised September, 2014
4. Student attendance and participation in oral presentations and special class activities are
extremely important, since 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 to substitute it
with an equivalent activity for evaluation purposes. This activity must include the same
content and language components, such as the oral presentation or special activity that was
missed.
5. In cooperative learning activities, the group will be assessed for their final work. However,
each member must collaborate to ensure an excellent product and the success of the group,
since each will also receive an individual grade.
6. It is expected that all written work will be solely that of the student and should not be
plagiarized. All quoted or paraphrased material must be properly cited, with credit given to
its author or publisher. That is, the student must be the author of all work submitted based
on research and citations of reliable sources. Wikipedia and other wiki pages
(collaborative) are not reliable references. 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. In order to reduce/prevent plagiarism, facilitators will use SafeAssignTM, a
Blackboard plagiarism deterrent service used to verify students’ ownership of written
works. Therefore, it is the student’s responsibility to read the university’s plagiarism
policy. If you are a UT student, read Section 11.1 of the Student Manual. If you are a
UMET or UNE student, refer to Chapter 13, Sections 36 and 36.1 of the respective
manuals.
Ethical behavior is expected from students in all course-related activities. This means that
ALL papers submitted by students must be original work and that all references used will
be properly cited or mentioned in the bibliography. Plagiarism will not be tolerated and, in
case of detecting an incidence, the student risks receiving a zero in the assignment or
activity and being referred to the Discipline Committee. All students must comply with all
policies aimed at preventing plagiarism of documents, ideas and works, since this violates
professional ethics.
ACCO 110 Quantitative Aspects of Accounting 46
Revised September, 2014
ADDITIONAL NOTE: The Ana G. Méndez University System (SUAGM) respects all
copyright laws and, under no circumstances, promotes plagiarism in any form. To this end,
SUAGM discourages students, employees, contractors, trustees, as well as the general
public, from copying, sharing, imitating, or paraphrasing any material protected by
copyright laws, without appropriately citing the source of information and/or the source
being referred to, irrespective of the material’s format.
7. If the facilitator makes changes to the module or the study guide, these changes must first
be discussed with the academic director in order to obtain approval. A written copy of
these changes must also be provided to students at the beginning of the first workshop.
8. The facilitator will establish a means of contacting students by providing his/her SUAGM
e-mail address, phone number, hours to be contacted, and days available.
9. The use of cellular phones is prohibited during sessions. If there is an urgent need, it must
be on vibrate or silent mode during the class session.
10. Only persons registered in the course are permitted to enter the classrooms.
11. All students are subject to the behavior policies and norms that govern SUAGM, the
course, and the adult professional.
ACCO 110 Quantitative Aspects of Accounting 47
Revised September, 2014
Note: If for any reason the student cannot access the links presented in the module, he/she
should notify the facilitator immediately but not limit him/herself to these. There are many
other search engines and links that can be used to research information. Some examples are:
www.google.com
www.findarticles.com
www.bibliotecavirtualut.suagm.edu
www.eric.ed.gov/
www.flelibrary.org/
http://www.apastyle.org/
Visit the following websites to access videos:
ustream.tv
sedueradio.com
videoblocks.com
youtube.com
vimeo.com
skype.com (upon request and prior coordination)
Access the following links to buy or rent new or used textbooks or references:
http://www.chegg.com/ (rent)
http://www.bookswim.com/ (rent)
http://www.allbookstores.com/ (buy)
http://www.alibris.com/ (buy)
These are only some of the companies where books may be bought or rented.
If deemed necessary, the facilitator may make changes to the web addresses or links or add
additional challenging, research-based, and professional educational Web resources to reflect
current trends in the course topics.
ACCO 110 Quantitative Aspects of Accounting 48
Revised September, 2014
RESEARCH LAW COMPLIANCE REQUIREMENT:
If the facilitator or student is required or wants to conduct research, administer a questionnaire
or interview individuals, he/she must comply with the norms and procedures of the
Institutional Review Board (IRB) Office and request authorization. To access the forms from
the IRB Office or for additional information, visit the following link:
http://www.suagm.edu/ac_aa_re_ofi_comites_irbnet.asp and select the forms needed. In
addition, the student/facilitator will find instructions for several online certifications related to
IRB processes by accessing the following link:
http://www.suagm.edu/pdf/Instrucciones%20Certificaciones%20IRBNet.pdf. These
certifications include: IRB (Human Subject Research), HIPAA (Health Insurance Portability
and Accountability Act), RCR (Responsible Conduct of Research), and others.
If you have any questions, please contact the IRB director or coordinators:
Evelyn Rivera Sobrado, IRB Director
Tel. (787) 751-0178 ext. 7196
Carmen C. Crespo Díaz, IRB Coordinator– UMET
Tel. (787) 751-0178 ext. 6366
Josefina Melgar Gómez, IRB Coordinator – UT
Tel. (787) 743-7979 ext. 4126
Natalia Torres Berríos, IRB Coordinator - UNE
Tel. (787) 257-7373 ext. 2279
ACCO 110 Quantitative Aspects of Accounting 49
Revised September, 2014
Teaching Philosophy and Methodology:
This course is based on the educational philosophy of Constructivism. Constructivism is an
educational philosophy 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 facilitators, our goal is to assist students in making connections between their prior
knowledge and real life experiences, thus fostering a new understanding that is relevant to
them. We also attempt to tailor our teaching strategies to students’ responses and encourage
them to analyze, interpret, and predict information that can be applied to one’s daily life.
ACCO 110 Quantitative Aspects of Accounting 50
Revised September, 2014
CONSTRUCTIVISM GUIDING PRINCIPLES:
1. Learning is a search for meaning. Therefore, learning must start with the issues around
which students are actively trying to construct meaning.
2. Constructing meaning requires understanding “wholes” as well as “parts.” The “parts”
must be understood in the context of “wholes.” Therefore, the learning process focuses on
primary concepts in context, 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 repeat someone else's meaning. Since education is
inherently interdisciplinary, the only valuable way to measure learning is to make
assessment an essential part of the learning process, thus ensuring that it provides students
with information on the quality of their learning.
5. Evaluation should serve as a self-analysis tool.
6. The adequate tools and environments that help learners interpret the multiple perspectives
of the world will be provided.
7. Learning should be internally controlled and mediated by the learner.
ACCO 110 Quantitative Aspects of Accounting 51
Revised September, 2014
Dual Language Instructional Approach
The dual language curriculum integrates the Sheltered Instruction Observation Protocol
(SIOP) Model*.
The student will be exposed to the eight interrelated SIOP learning components to facilitate
comprehensible instruction. These components are:
Lesson preparation,
Background knowledge,
Comprehensible input,
Strategies,
Interaction,
Practice/application,
Lesson delivery, and
Review/assessment.
These instructional strategies are connected to each one of these components, allowing that the
design and presentation of a lesson address the academic and linguistic needs of second
language learners. Each lesson integrates dual language strategies and instructional
approaches that ensure the linguistic and academic success of students.
ACCO 110 Quantitative Aspects of Accounting 52
Revised September, 2014
The 5E Constructivist Instructional Model:
The 5E Constructivist Instructional Model, which has been used since the late 1980’s, is based
on the use of curriculum materials. It falls within the theories of the Constructivist Teaching
Model (Bybee, 2006). Every element of this model is carefully elaborated to promote the
students’ construction of knowledge.
ACCO 110 Quantitative Aspects of Accounting 53
Revised September, 2014
Cooperative Learning Techniques in Dual Language Classrooms:
Research in cooperative learning has shown that, when dual language learners and students in
general use cooperative techniques in classroom activities, they achieve better results in
assessments, construct knowledge more effectively, and transfer experiences to real life
situations.
1. What is cooperative learning?
2. Why is it used?
3. How do you apply it in the classroom?
4. What are some cooperative learning techniques/strategies?
a. Discussion:
i. Think-Pair-Share
ii. Three-step Interview
b. Reciprocal teaching - explain, provide feedback, and understand alternative
perspectives:
i. Note-taking Pairs
ii. Jigsaw
c. Graphic organizers - discover patterns and relationships:
i. Group Grid
ii. Sequence Chains
d. Writing - organize and synthesize information:
i. Didactic Essay
ii. Peer Editing
e. Problem-solving - develop strategies and analysis:
i. Send-a-Problem
ii. Three-Stay, One Stray
For additional cooperative learning strategies, go to the links below:
http://serc.carleton.edu/introgeo/cooperative/index.html
http://www.kaganonline.com/free_articles/dr_spencer_kagan/279/Kagan-Structures-
for-English-Language-Learners
ACCO 110 Quantitative Aspects of Accounting 54
Revised September, 2014
Dual Language Instructional Approach:
The dual language curriculum integrates the Sheltered Instruction Observation Protocol
(SIOP) Model*.
The student will be exposed to the eight interrelated SIOP learning components to facilitate
comprehensible instruction. These components are:
1. Lesson preparation – A lesson that allows students to make connections
between what they know, their experiences, and the new information should be
carefully planned.
2. Background knowledge – The concepts learned should be directly related to the
students’ experiences.
3. Comprehensible input – The facilitator should use academic vocabulary
according to the students’ level of proficiency.
4. Strategies – Techniques, methods, and mental processes that improve how
students understand and retain information should be used.
5. Interaction – Students should have the opportunity to utilize language in
multiple ways across the curriculum.
6. Practice/Application – Students should have the opportunity to utilize
instructional resources to practice and apply content.
7. Lesson delivery – The facilitator should develop content and language
objectives throughout the lesson and create opportunities that involve the
students during the course of the learning process.
8. Review/Assessment – These should be utilized throughout the lesson to
determine students’ mastery of the lesson.
ACCO 110 Quantitative Aspects of Accounting 55
Revised September, 2014
These instructional strategies are connected to each one of these components, allowing that the
design and presentation of a lesson address the academic and linguistic needs of second
language learners. Each lesson integrates dual language strategies and instructional
approaches that ensure students’ linguistic and academic success.
Expediting Comprehension for English Language Learners (ExC-ELL)
Component: Vocabulary
There are three types of words that affect comprehension and academic success.
(Calderón, 2011):
Tier 1 are basic words which second language learners need to communicate, read, and write.
These include words that should be taught due to spelling (tough, toothache), pronunciation or
confusion with homophones (ship/chip, blue/blew, sum/some), false cognates (exit,
embarrassed, success), and background knowledge (skyscraper, lawnmower).
Tier 2 are information processing words that nest Tier 3 words in long sentences, polysemous
words - homonyms or homographs (solution, power, table, roll, left), transition words
(however, as well as, nevertheless, for instance), connectors (for cause and effect – because,
due to, as a result; for contrast – but, although, in contrast; for addition or comparison – and,
also, moreover), phrase clusters (scope and sequence, academic language), idioms (give me a
break, walk in her shoes), and more sophisticated words for discussions and specificity in
descriptions (examples of specificity for the word “talk” are argue, declare, converse).
Tier 3 are subject-specific words that label content discipline concepts, subjects, and topics.
They are infrequently used academic words. Some examples are: photosynthesis,
pharmacology, democracy, hemorrhage, osmosis, and autism.
The facilitator will select three words from Tier 1 that will hinder comprehension of required
workshop Tier 2 words and three targeted Tier 3 words critical for comprehension and
learning of the concepts for the workshop.
Tier 1 words must be addressed as they appear in teaching and learning activities in the
classroom.
Tier 1
Simple Words
Tier 2
Information Processing
Words
Tier 3
Academic Words
ACCO 110 Quantitative Aspects of Accounting 56
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SIOP Components (Sheltered Instruction Observation Protocol):
The dual language instructional strategies are indicated below each SIOP component (A-E).
These strategies allow the design and delivery of a lesson that addresses the academic and
linguistic needs of second language learners. The facilitator must select the Cognitive
Academic Language Learning Approach (CALLA) strategies that best align to the specific
content and language objectives of the workshop and integrate them in the lesson activities to
ensure maximum learning and academic performance.
Phase 1: Engage (Refer to the 5E Instructional Model diagram.)
A. Lesson Preparation B. Scaffolding
__ Adaptation of Content __ Modeling
__ Links to Background Knowledge __ Guided Practice
__ Links to Past Learning __ Independent Practice
__ Incorporated Strategies __ Comprehensible Input
Phase 2: Explore; Phase 3: Explain; Phase 4: Extend (Refer to the explanations of these
three stages of the lesson.)
CALLA Strategies (Cognitive Academic Language Learning Approach)
The facilitator must specify the CALLA learning strategies that will be used in the lesson and
explain each one to the students.
Names of the Strategies:
__ Cognitive 1)_______________________ 2)_______________________
__ Metacognitive 1)_______________________ 2)_______________________
__ Social/Affective 1)_______________________ 2)_______________________
C. Grouping Options D. Integration of Language Domains
__ Whole Group __ Listening
__ Small Group __ Speaking
__ Partners __ Reading
__ Independent Work __ Writing
The facilitator must explain the cooperative learning techniques that will be used to the
students.
Phase 5: Elaboration (Refer to the explanation of this stage of the lesson.)
E. Learning Application
__ Dynamic
__ Meaningful/Relevant
__ Rigorous
__ Linked to Objectives
__ Promotes Engagement
ACCO 110 Quantitative Aspects of Accounting 57
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TALLER UNO
Modelo de instrucción constructivista de las 5E
El modelo de instrucción constructivista de las 5E representa las cinco fases de la secuencia de
enseñanza y aprendizaje. Las cinco fases son: Enfocar, Explorar, Explicar, Entender,
Extender/Elaborar y Evaluar (NASA, 2013).
Fase 1: Enfocar
Esta fase pretende captar la atención y el interés del estudiante para involucrarlo en la lección,
mientras se evalúa el aprendizaje previo.
Objetivos específicos de contenido
Al terminar este taller, el estudiante será capaz de:
1. Leer, escribir y redondear números enteros y decimales.
2. Efectuar operaciones aritméticas básicas, con números enteros, decimales y fracciones.
3. Resolver ejercicios matemáticos con proporciones y porcientos.
4. Transformar números enteros, decimal o fracción, en porcientos y viceversa.
5. Aplicar las fórmulas de porciento, proporción y aritméticas básicas para resolver
situaciones cotidianas de una empresa.
Objetivos específicos de lenguaje
Al terminar este taller, el estudiante será capaz de:
1. Escuchar: Dialogar sobre el propósito de utilizar la matemática básica en la toma de
decisiones de una empresa.
2. Hablar: Discutir los diferentes términos y procesos de la aritmética, mientras se
comunica con propiedad y corrección.
3. Leer: Analizar y comparar cómo los resultados matemáticos afectan la posición de una
empresa en la industria en que hace negocio.
4. Escribir: Redactar un documento original, según las reglas de la gramática y ortografía
española, en el que explique de qué manera los términos aprendidos benefician la
rutina diaria de una empresa y la toma de decisiones de los gerentes.
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Vocabulario técnico de la disciplina -
1. Número entero
2. Número decimal
3. Fracción
4. Proporciones
5. Porcientos
6. Fracciones homogéneas
7. Fracciones heterogéneas
8. Diferencia
9. Producto parcial
10. Minuendo
Expediting Comprehension for English Language Learners (ExC-ELL):
Componente: Vocabulario
Existen tres niveles de palabras que afectan la comprensión y el rendimiento académico
(Calderón, 2011).
Nivel 1: Se refiere a las palabras básicas que los aprendices de un segundo idioma necesitan
para comunicarse, leer y escribir. Este nivel incluye los vocablos que deben enseñarse debido a
la naturaleza de su ortografía (hacienda, hipopótamo), pronunciación o confusión con los
homófonos (vez y ves; hablando y ablando; sierra y cierra), falsos cognados (éxito;
embarazada; suceso) y conocimientos previos (rascacielos; cortadora de césped).
Nivel 2: Trata acerca del procesamiento de los vocablos que alberga el Nivel 3 en oraciones
largas, palabras polisémicas (con múltiples significados), homónimos (casa y caza),
homógrafos (arroyo y arrollo), palabras/frases de transición (sin embargo; al igual que; por
ejemplo), conectores lingüísticos de causa y efecto (porque; debido a; como resultado; por
ende; en consecuencia). También se incluyen aquellas frases de transición que se usan para
contrastar (a diferencia de; por el contrario; no obstante), para añadir ideas (además; aparte de;
también) y para comparar (así como; del mismo modo). Además, se consideran los grupos de
palabras (alcance y secuencia; lenguaje académico), los modismos o frases idiomáticas (dar en
el clavo, ponerse en sus zapatos, con la soga al cuello) y las palabras más sofisticadas, que son
apropiadas para las discusiones y descripciones específicas (ejemplos de especificidad para
"hablar": discutir, declarar, conversar).
ACCO 110 Quantitative Aspects of Accounting 59
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Nivel 3: Se centra en palabras, de temas específicos, que definen los conceptos de contenido de
una disciplina, materias y temas. Estos vocablos académicos se utilizan con poca frecuencia,
fuera del contexto académico. Algunos ejemplos son: fotosíntesis, farmacología, democracia,
hemorragia, ósmosis y autismo.
El facilitador seleccionará tres palabras del Nivel 1 que dificultarán la comprensión de los
vocablos del taller que requiera las del Nivel 2. Escoja tres palabras del Nivel 3, que sean
críticas para comprender y aprender los conceptos del taller.
Las palabras del Nivel 1 deben abordarse según aparecen en las actividades de enseñanza y
aprendizaje en el aula.
Nivel 1
Palabas básicas Nivel 2
Palabras sofisticadas, modismos
y frases de transición
Nivel 3
Palabras académicas
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Enlaces electrónicos:
El modelo de instrucción constructivista de las 5E
http://bscs.org/sites/default/files/_legacy/BSCS_5E_Instructional_Model-
Executive_Summary_0.pdf
http://faculty.mwsu.edu/west/maryann.coe/coe/inquire/inquiry.htm
Biblioteca Virtual
http://bibliotecavirtualut.suagm.edu/
Diccionario de la Real Academia Española
http://www.rae.es/
Diccionario panhispánico de dudas de la Real Academia Española
http://rae.es/recursos/diccionarios/dpd
Fundación del Español Urgente
http://www.fundeu.es/
Purplemath
http://www.purplemath.com/modules/percntof2.htm
Ecuaciones lineales
http://math.kendallhunt.com/documents/daa1/CondensedLessonPlansSpanish/DAA_C
LPS_03.pdf
El blog de Edu
http://bitacoraed.wordpress.com/2009/04/02/problemas-con-sistemas-de-ecuaciones-
iproblemas-aritmeticos-con-numeros-2%C2%BA-eso/
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Instrucciones importantes para los estudiantes:
1. Lea cuidadosamente el módulo y sus apéndices, a fin de familiarizarse con el
contenido. Verifique que tenga acceso a las cuentas de SUAGM, incluyendo el E-Lab,
correo electrónico y la plataforma de Blackboard.
2. Antes del Taller Uno, el facilitador publicará anuncios sobre fechas importantes y otra
información en Blackboard. Además, compartirá recordatorios sobre las asignaciones,
los proyectos y la importancia de completar los ejercicios del Laboratorio de
Idiomas/E-Lab durante el curso. Lea esta información con frecuencia a lo largo del
curso.
3. Durante el Taller Uno, el facilitador explicará el Digital Performance Portfolio
Assessment Handbook que se encuentra en Blackboard. Dicho documento contiene
instrucciones detalladas para completar el portafolio digital eficazmente. Familiarícese
con dicho manual.
4. Utilice la herramienta NetTutor para revisar sus trabajos escritos antes de enviarlos al
facilitador. Dicho recurso revisa los principios de redacción y la gramática de lo que
usted escribe y le ofrece retroalimentación. El facilitador enviará los trabajos escritos a
SafeAssignTM para detectar casos de plagio. Limite el uso de información copiada
directamente de la Internet, utilice el estilo APA y mencione las referencias.
5. Si tiene preguntas sobre las asignaciones, actividades o el contenido, aclárelas con el
facilitador por medio de la herramienta Voice E-mail de Blackboard.
6. Abra una cuenta en Tell Me More y comience a trabajar en los ejercicios interactivos
diseñados para desarrollar/mejorar las destrezas lingüísticas en español.
Tome el examen de aptitud de idiomas de Tell Me More y realice los ejercicios
interactivos, en el Laboratorio de Idiomas, que correspondan al nivel de inglés y de
español que haya obtenido. Refiérase al Apéndice C para información adicional.
Complete el documento del Apéndice D e indique el tiempo que trabajó en las
actividades y ejercicios del Laboratorio de Idiomas/E-Lab. Este documento se
entregará semanalmente al facilitador; el mismo forma parte de la nota final y se
incluye en el portafolio digital.
7. Finalmente, es muy importante que entienda la importancia de dominar los temas de
aprendizaje. Es necesario que consulte continuamente diccionarios y otros recursos de
ACCO 110 Quantitative Aspects of Accounting 62
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apoyo. El dominio pleno de los conocimientos adquiridos en cada taller es necesario
para la siguiente clase. De esta manera, seguirá puliendo el proceso de aprendizaje.
Procure prestar atención a las actividades de lenguaje. Recuerde que el 30 % de su
nota depende de las competencias lingüísticas que demuestre en inglés y español
(según el idioma del taller) y 70 % recae en el dominio del contenido del curso.
Asignaciones que realizará antes del taller:
1. Comience su glosario del curso con los conceptos detallados en la sección
“Vocabulario clave de la lección”; siga las instrucciones del facilitador.
2. Utilice la Biblioteca Virtual, el Internet y otros recursos académicos para investigar
sobre el redondeo de números enteros y decimales; los números enteros, decimales y
las fracciones; proporciones y porcientos. Prepare un resumen o un bosquejo y llévelo a
clases para contribuir a la discusión del material y aclarar dudas.
3. El facilitador creará un foro de discusión oral en la herramienta Voice Board de
Blackboard. En dicho foro, el estudiante discutirá oralmente el concepto de
operaciones aritméticas y cómo las utilizan los gerentes en la toma de decisiones. El
resto de la clase reaccionará oralmente a al menos tres comentarios de los compañeros.
4. Escriba un ensayo analítico, de una página, sobre la importancia de la matemática
básica en los negocios. Asegúrese de redactar según APA, incluya las citas y
referencias y envíelo a NetTutor para recibir retroalimentación. El facilitador enviará
los trabajos escritos a SafeAssignTM
para detectar casos de plagio. (Parte de la
evaluación)
5. Prepare un organizador gráfico, según indique el facilitador, en el que contraste los
términos "proporción” y “porciento”. Llegue listo para participar en una actividad
colaborativa en clase.
6. El facilitador creará un foro de discusión escrito, en la herramienta Discussion Board.
En dicho foro los alumnos contestarán las siguientes preguntas:
a. ¿Cuál es el propósito de un gerente en un negocio?
b. ¿Cómo la matemática básica y la algebra se relacionan con los negocios?
ACCO 110 Quantitative Aspects of Accounting 63
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c. Los estudiantes comentarán por escrito al menos una de las respuestas de
sus compañeros.
7. Siga practicando sus destrezas de lenguaje en español utilizando las herramientas de
Tell Me More. Complete y entregue el Apéndice D al facilitador e indique el tiempo
que trabajó en las actividades y ejercicios del Laboratorio de Idiomas/E-Lab.
8. Empiece a preparar el portafolio digital; siga las instrucciones estipuladas en el Digital
Performance Portfolio Assessment Handbook.
9. Lea los capítulos 1, 2 y 3 del libro de texto o sobre los siguientes temas:
a. Números enteros
b. Ecuaciones aritméticas
c. Decimales
d. Redondeo de numerales
e. Proporciones
f. Porciones
g. Fracciones
10. Complete los ejercicios de práctica de la Parte I del Apéndice K. (Parte de la
evaluación)
11. Defina los conceptos del Vocabulario clave de la lección y dé un ejemplo original (de
su autoría) de cada uno.
Lista de materiales suplementarios para el taller:
1. Blackboard y las herramientas de Blackboard Collaborate
2. Tell Me More
3. NetTutor
4. Biblioteca Virtual
ACCO 110 Quantitative Aspects of Accounting 64
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Componentes de SIOP (Sheltered Instruction Observation Protocol):
Las estrategias de instrucción bilingüe aparecen debajo de cada componente de SIOP (A-E).
Estas estrategias permiten diseñar e impartir una lección que responda a las necesidades
académicas y lingüísticas de los estudiantes que aprenden un segundo idioma. El facilitador
debe seleccionar las estrategias de Enfoque Académico Cognitivo de Aprendizaje de Idioma
(Cognitive Academic Language Learning Approach, conocido como CALLA por sus siglas en
inglés), que mejor correspondan a los objetivos específicos de contenido y lenguaje del taller,
para integrarlas en las actividades de manera que los alumnos puedan obtener el máximo
provecho académico.
Fase 1: Enfocar (Refiérase al diagrama del modelo de instrucción constructivista de las
5E.)
A. Preparación de la lección B. Andamiaje (Scaffolding)
__ Adaptación de contenido __ Modelaje
__ Enlaces con el conocimiento previo __ Práctica dirigida
__ Enlaces con el aprendizaje previo __ Práctica independiente
__ Estrategias incorporadas __ Entrada (input) comprensible
Fase 2: Explorar; Fase 3: Explicar; Fase 4: Extender (Refiérase a las explicaciones de
estas tres etapas de la lección).
Estrategias de CALLA (Cognitive Academic Language Learning Approach)
El facilitador debe especificar las estrategias que usará en cada lección y explicarlas a
los estudiantes.
Nombres de las estrategias:
__ Cognitiva 1)___________________ 2)__________________
__ Metacognitiva 1)___________________ 2)__________________
__ Socioafectiva 1)___________________ 2)__________________
C. Opciones de agrupamiento D. Integración de las artes del lenguaje
__ Grupo completo __ Escuchar
__ Grupos pequeños __ Hablar
__ Trabajo en pares __ Leer
__ Trabajo independiente __ Escribir
El facilitador debe explicar las técnicas de colaboración que utilizará en clase.
Fase 5: Elaboración (Refiérase a la explicación de esta etapa de la lección.)
E. Aplicación de aprendizaje
__ Dinámica
__ Significativa y relevante
__ Rigurosa
__ Vinculada a los objetivos
__ Promueve la participación
ACCO 110 Quantitative Aspects of Accounting 65
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Esta sección del módulo corresponde a las siguientes tres fases del modelo de instrucción
constructivista de las 5E:
Fase 2: Explorar
En esta fase el facilitador involucra al estudiante en uno o varios temas de acuerdo con los
objetivos del curso. Esto permite que el alumno construya su propio conocimiento.
Fase 3: Explicar
El facilitador provee al estudiante la oportunidad de comunicar lo que ha aprendido, lo que
significa y cómo lo aplicará a su carrera profesional.
Fase 4: Elaborar
El facilitador promueve que el alumno aplique los conocimientos nuevos y explore sus
implicaciones en su área de especialidad.
Actividades integradas de contenido y lenguaje para lograr los objetivos del taller:
1. El facilitador realizará las siguientes actividades:
a. Diseñará una actividad, puede ser rompehielos, en la cual el facilitador y los
alumnos participarán.
b. Proveerá a los estudiantes su información de contacto, y se elegirá al
representante estudiantil.
c. Determinará las fechas en las que se administrará el examen final o los dos
exámenes parciales. Los alumnos son responsables de cumplir con lo que
estipule el facilitador.
2. El facilitador realizará lo siguiente:
a. Explicará la descripción y los objetivos del curso, el proceso de evaluación, las
expectativas de la clase, los apéndices, las asignaciones, políticas y otras normas
que regirán el desarrollo de la clase. El facilitador contestará preguntas
relevantes.
b. Demostrará la utilidad y funcionalidad de las herramientas del Laboratorio de
Idiomas/E-Lab y cómo las incorporará en clase para el beneficio de los
ACCO 110 Quantitative Aspects of Accounting 66
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estudiantes. El facilitador utilizará la herramienta de Voice Authoring bajo
Blackboard Collaborate, anteriormente conocida como Wimba, para establecer
un foro de discusión oral sobre los temas del taller y explicará cómo se usa dicha
herramienta.
c. Aclarará las directrices y dudas sobre el Digital Performance Portfolio
Assessment Handbook. El alumno es responsable de completar las tareas
pendientes semanalmente, hasta cumplir con todos los requisitos e instrucciones
del manual y del facilitador.
3. El facilitador preparará una actividad constructivista para repasar las asignaciones
completadas antes del taller y para comprobar la comprensión de los alumnos. Habrá
oportunidad para aclarar dudas.
4. Cada estudiante completará las primeras 3 columnas del apéndice W: KWHLAQ Chart
sobre lo que conoce del uso de las matemáticas en la contabilidad. Guarde el apéndice
en un lugar seguro porque lo volverá a utilizar en el taller 5.
5. El facilitador dirigirá una discusión sobre la nomenclatura y el redondeo de números
enteros. Los alumnos aplicarán las reglas de redondeo a ejercicios prácticos, vinculados
con la toma decisiones en un negocio.
6. El facilitador presentará el concepto de operaciones con fracciones y decimales. Los
estudiantes aplicarán las fórmulas y las relacionarán con las tareas diarias de un negocio.
7. El facilitador discutirá los temas de cambio de número enteros, fracciones y decimales a
porcientos y viceversa.
8. Individualmente, los estudiantes resumirán las reglas al operar decimales y al cambiar
fracciones a decimales.
9. Reunidos en equipos, los alumnos compararán sus organizadores gráficos y los
consolidarán en uno solo. Escogerán a un portavoz que compartirá los elementos
comunes y el ejercicio analítico por el cual pasaron al diseñarlo.
10. Individualmente, los estudiantes resolverán ejercicios de proporciones y porcientos.
11. El facilitador dividirá la clase en subgrupos y asignará ejercicios de práctica que
discutirán como parte de un reto (el primer equipo en terminar el ejercicio, levanta la
mano y contesta). El equipo presentará el resultado y explicará el procedimiento o las
características únicas de ese ejercicio. (Parte de la evaluación)
ACCO 110 Quantitative Aspects of Accounting 67
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12. Como la nota del segundo examen parcial, los estudiantes presentarán un proyecto
cumbre, en inglés, en el Taller Cinco.
a. El facilitador dividirá la clase en subgrupos. Los alumnos seleccionarán una
compañía y buscarán información sobre la misma:
i. Datos financieros
ii. Historia
iii. Características del negocio
iv. Posición actual de la compañía en la industria
v. Compárenla con la de un competidor.
vi. Identidad corporativa
vii. Misión, visión y valores
viii. Recomendaciones a la junta directiva
ix. Posibles inversiones nuevas en la compañía
x. Expansiones, fusiones o nuevos proyectos
En el Taller Cinco presentarán su trabajo en inglés
i. Informe escrito en inglés
ii. Presentación audiovisual de 7-10 minutos (7-11 plantillas) en inglés
iii. Si a lo largo de las semanas necesitan asesoría, no duden en comunicarse
con el facilitador para que los oriente.
13. Finalmente, el facilitador mencionará y aclarará las tareas que realizarán, antes del
próximo taller.
Fase 5: Evaluar
A través de la evaluación, el facilitador se asegurará de que los alumnos hayan aprendido el
material del taller y hayan alcanzado las metas educacionales.
Evaluación:
1. Individual: Ejercicios y discusión del Apéndice K.
2. Grupal: El reto de los ejercicios de práctica.
ACCO 110 Quantitative Aspects of Accounting 68
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3. Escrita: Ensayo analítico sobre la importancia de la matemática básica en los negocios.
4. Oral/Auditiva: Discusión y dominio de las diversas operaciones aritméticas y los
ejercicios de proporciones.
Cierre del taller:
1. Individual: Los estudiantes escribirán su autorreflexión basados en la(s) pregunta(s)
que escojan o se les asigne(n) del Apéndice I. El facilitador podrá elegir otro tema que
promueva la autorreflexión individual.
2. Grupal: El facilitador repasará los temas del taller y formulará preguntas a base de los
mismos.
a. Sin duda alguna los gerentes necesitan la matemática y la algebra para tomar
decisiones.
i. ¿A qué situaciones y cómo aplicaría el conocimiento que adquirió, si
fuera gerente de contabilidad?
ii. La discusión de los temas de hoy, ¿le ayuda en su vida profesional o
personal?
1. ¿En qué medida?
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WORKSHOP TWO
The 5E Constructivist Instructional Model
The 5E Constructivist Instructional Model represents the five phases of the teaching and
learning sequence. The five phases are: Engage, Explore, Explain, Extend/Elaborate, and
Evaluate (NASA, 2013).
Phase 1: Engage
This phase aims to get the students’ attention and generate their interest in order to engage them
in the lesson, while assessing the previous learning.
Specific Content Objectives
Upon completion of this workshop, the student will be able to:
1. Rewrite formulas to find the unknown value and apply the formulas to a business.
2. Solve linear equations, ratios, and proportions.
3. Recognize different types of bank accounts.
4. Process deposits, checks, register transactions that reflect cash in and cash out, and
reconcile bank accounts.
5. Understand the methods of calculating gross earnings for salaries and wages. Calculate
overtime, double-time, shift differentials, and split shift premiums.
6. Calculate FICA, Social Security, Medicare, and other deductions.
7. Understand employee tax withholdings and employer responsibility.
Specific Language Objectives
Upon completion of this workshop, the student will be able to:
1. Listen: Recognize when to apply the different mathematical equations to different
scenarios.
2. Speak: Discuss the importance of analyzing the different scenarios of payroll and
explain the formulas used in a business.
3. Read: Research and explain how to solve linear equations.
ACCO 110 Quantitative Aspects of Accounting 70
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4. Write: Prepare in his/her own words an explanatory essay about the payroll process.
Technical Vocabulary of the Discipline –
1. ratio
2. reciprocal
3. multiplication rule
4. variable
5. cross product
6. adjusted balance
7. balance forward
8. deposit in transit
9. withholding allowance
10. payroll deductions
11. payroll ledger
12. percentage method
13. Fair Labor Standard Act
14. Federal Insurance Contribution Act
15. Federal Unemployment Tax Act
Expediting Comprehension for English Language Learners (ExC-ELL)
Component: Vocabulary
There are three types of words that affect comprehension and academic success.
(Calderón, 2011):
Tier 1 are basic words which second language learners need to communicate, read, and write.
These include words that should be taught due to spelling (tough, toothache), pronunciation or
confusion with homophones (ship/chip, blue/blew, sum/some), false cognates (exit,
embarrassed, success), and background knowledge (skyscraper, lawnmower).
Tier 2 are information processing words that nest Tier 3 words in long sentences, polysemous
words - homonyms or homographs (solution, power, table, roll, left), transition words
ACCO 110 Quantitative Aspects of Accounting 71
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(however, as well as, nevertheless, for instance), connectors (for cause and effect – because,
due to, as a result; for contrast – but, although, in contrast; for addition or comparison – and,
also, moreover), phrase clusters (scope and sequence, academic language), idioms (give me a
break, walk in her shoes), and more sophisticated words for discussions and specificity in
descriptions (examples of specificity for the word “talk” are argue, declare, converse).
Tier 3 are subject-specific words that label content discipline concepts, subjects, and topics.
They are infrequently used academic words. Some examples are: photosynthesis,
pharmacology, democracy, hemorrhage, osmosis, and autism.
The facilitator will select three words from Tier 1 that will hinder comprehension of required
workshop Tier 2 words and three targeted Tier 3 words critical for comprehension and learning
of the concepts for the workshop.
Tier 1 words must be addressed as they appear in teaching and learning activities in the
classroom.
Tier 1
Simple Words
Tier 2
Information Processing
Words
Tier 3
Academic Words
Electronic Links:
The 5E Constructivist Instructional Model
http://bscs.org/sites/default/files/_legacy/BSCS_5E_Instructional_Model-
Executive_Summary_0.pdf
http://faculty.mwsu.edu/west/maryann.coe/coe/inquire/inquiry.htm
Virtual Library
http://bibliotecavirtualut.suagm.edu/
Electronic Links:
Equations and formulas
http://www.mathsisfun.com/algebra/equation-formula.html
ACCO 110 Quantitative Aspects of Accounting 72
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Literal equations
http://www.regentsprep.org/regents/math/algebra/AE4/litless.htm
Understanding bank transactions
http://www.youtube.com/watch?v=d2EMMbNoG20
Check writing
http://www.investopedia.com/university/banking/banking3.asp
Payroll
http://www.youtube.com/watch?v=65TqBtHLPpQ
http://www.youtube.com/watch?v=BXNBawBBeGY
http://www.youtube.com/watch?v=5kun-aYUz_M
Virtual Library
http://bibliotecavirtualut.suagm.edu/
Assignments to Be Completed Prior to the Workshop:
1. Follow the facilitator’s instructions to work on your glossary on the vocabulary detailed
in the Academic Core Vocabulary section.
2. Using the Virtual Library, Internet, and/or other academic resources, research
information on unknown values and linear equations.
3. Go to the Voice Authoring tool in Blackboard Collaborate, previously known as
Wimba, and orally discuss payroll earnings and deductions.
4. Prepare a graphic organizer (e.g. Venn diagram, T-chart, flow chart, tree chart, time
line, and others) determined by the facilitator on business formulas for decision-making.
5. Write a one-page essay explaining the concept of bank account reconciliation, using
APA style. Be sure to include the references and submit to NetTutor for feedback. The
facilitator will send written works to SafeAssignTM
to check for plagiarism.
6. Go to the Discussion Board in Blackboard and discuss the case studies that appear in
Appendix L. (This is part of the Oral Assessment.)
7. Continue working on the organization and completion of the digital portfolio following
the guidelines stipulated in the Digital Performance Portfolio Assessment Handbook.
ACCO 110 Quantitative Aspects of Accounting 73
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8. Go to Tell Me More and continue working on the interactive exercises designed to
develop/improve linguistic skills in English. Submit the document found in Appendix D
indicating the amount of time spent working on the Language Lab/E-Lab activities and
exercises.
9. Use the information about each employee to complete the following exercise:
Employee 1 Rate: $11.29 (head of household 2 dependent) 10% Fed tax
Employee 2 Rate: $9.13 (single 0 dependent) 10% Fed tax
Employee 3 Rate: $15.62 (married with 4 dependent) 15% Fed tax
FICA: 6.2% Medicare Rate: 1.45%
a. Calculate the regular pay on employee 1 that worked 40 hours.
b. Calculate the regular pay on employee 2 that worked 80 hours.
c. Calculate the regular pay on employee 3 that worked 80 hours.
d. Calculate 5 hours overtime premium on employee 2.
e. Calculate 9 hours overtime premium on employee 2.
f. Calculate total pay for that pay period.
g. Calculate FICA & Medicare on all 3 employees.
h. Calculate Federal income tax withholding base on employee status and
dependent.
i. Calculate net pay for that pay period.
j. How much the employer would have to report and pay to the government based
on the gross pay and deductions.
10. Solve the following equations in one operation:
ACCO 110 Quantitative Aspects of Accounting 74
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1. 1750 = 70a x - 56.3 = 44.6 x + 86 = 50 + 115
2. 3.
x + 81 = 174 97 + 89 = 165 + y x - 86 = 9
4. 5. 6.
698.4 = 77.6a x + 22.6 = 84.7 b 1
7. 8. 9. 7
10.
46.5 = a - 39.8 11.
1 b
27170 12. x
3 6
11. Find the value of the missing variable. (The formula and the value of one or more
variables.).
a. I = Prt;
I = 40, P = 5,000, r = 0.06 b. D = vt;
v = 125, t = 60
c. m y2 y1 ;
x2 x1
m = -2, x1 = -5, x2 = -3, y1 = 4
d. pr = 2l + 2a; pr = 24.3, l = 6.2
e. A = hl;
A = 56, l = 8 f. V
4 r
3 ; 3
π = 3.14, V = 20
ACCO 110 Quantitative Aspects of Accounting 75
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List of Supplementary Materials for the Workshop:
1. Blackboard
2. Tell Me More
3. NetTutor
4. Blackboard Collaborate tools
5. Virtual Library
6. Scientific or business calculator
ACCO 110 Quantitative Aspects of Accounting 76
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SIOP Components (Sheltered Instruction Observation Protocol):
The dual language instructional strategies are indicated below each SIOP component (A-E). These
strategies allow the design and delivery of a lesson that addresses the academic and linguistic needs of
second language learners. The facilitator must select the Cognitive Academic Language Learning
Approach (CALLA) strategies that best align to the specific content and language objectives of the
workshop and integrate them in the lesson activities to ensure maximum learning and academic
performance.
Phase 1: Engage (Refer to the 5E Instructional Model diagram.)
A. Lesson Preparation B. Scaffolding
__ Adaptation of Content __ Modeling
__ Links to Background Knowledge __ Guided Practice
__ Links to Past Learning __ Independent Practice
__ Incorporated Strategies __ Comprehensible Input
Phase 2: Explore; Phase 3: Explain; Phase 4: Extend (Refer to the explanations of these
three stages of the lesson.)
CALLA Strategies (Cognitive Academic Language Learning Approach)
The facilitator must specify the CALLA learning strategies that will be used in the lesson and
explain each one to the students.
Names of the Strategies:
__ Cognitive 1)_______________________ 2)_______________________
__ Metacognitive 1)_______________________ 2)_______________________
__ Social/Affective 1)_______________________ 2)_______________________
C. Grouping Options D. Integration of Language Domains
__ Whole Group __ Listening
__ Small Group __ Speaking
__ Partners __ Reading
__ Independent Work __ Writing
The facilitator must explain the cooperative learning techniques that will be used to the
students.
Phase 5: Elaboration (Refer to the explanation of this stage of the lesson.)
E. Learning Application
__ Dynamic
__ Meaningful/Relevant
__ Rigorous
__ Linked to Objectives
__ Promotes Engagement
ACCO 110 Quantitative Aspects of Accounting 77
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This section of the module corresponds to the following three phases of The 5E Constructivist
Instructional Model:
Phase 2: Explore
The facilitator engages the students in one or more topics in accordance with the course objectives,
allowing them to construct their own knowledge, discover new skills, and examine their thinking.
Phase 3: Explain
The facilitator provides students with the opportunity to connect their prior knowledge to new learning,
and share what they have learned, its meaning, and how they will apply this knowledge in their
professional lives.
Phase 4: Elaborate
The facilitator encourages students to apply their new knowledge to new or similar situations and
continue to explore its implications in their area of expertise.
Integrated Content and Language Activities to Achieve the Objectives of the Workshop:
1. Facilitator will conduct a review of the topics covered in the previous workshop to ensure
students’ comprehension.
2. Using a constructivist activity, the facilitator will review the assignments completed prior to the
workshop and check for student comprehension. Any doubts will be clarified.
3. Students will be randomly selected to give the proper definitions of the vocabulary words/terms
used in the workshop, in a constructivist manner.
4. Once the facilitator conducts a presentation related to linear equations, students will practice
solving equations, business formulas, ratios, and proportions.
5. After the facilitator explains how to do payroll earnings calculation, payroll taxes, and
deductions, students will practice payroll exercises.
6. The facilitator will conduct a formal presentation related to bank transactions, check register,
and reconciliation.
7. Students will then break into groups and use appendices P, Q, & R to practice and by referring
to the following information: (This activity is part of the Group Assessment.)
a. Make a deposit for your company in the amount of $139,015 and another deposit for
$21,569.
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b. Write the following checks; CK # 10071 MLR CPA services for $24,895 for audit
purposes (date 10th of the month), CK # 10098 Summit Energy for $1,087.58 (date
17th of the month), Ck# 11902 MKO Supplies (date 30th of the month), CK # 10367
Carson Miller – rent $36,187 (date 5th of the month).
c. Assume that the month ended and it is now the 15th days of the following month and
account reconciliations are due on the 20th of the month.
d. Prepare the reconciliation using Appendix R by adding all deposits and deducts all
check cleared (assume that only check # 11902 did not clear the bank account). That
is the cash balance on the account after all checks clear.
e. Students will brainstorm on how to maximize a company’s revenue and also on how
a manager can reduce the payroll cost in a company. (The facilitator has the option
to do another activity.)
8. Students will compare and contrast electronic checks and conventional check writing. (They
may continue to use Appendix P to practice writing checks.)
9. Facilitator will select various students to go over any concerns/problems and lead a class
discussion to reinforce important points.
10. The facilitator will divide the class into three groups to conduct read and response case
questions that appear in Appendix L.
11. The facilitator will discuss and clarify doubts regarding the assignments due prior to the next
workshop.
12. Students will be reminded to continue working, with their group, on their final
project/presentation which is due the last two hours of Workshop Five.
Phase 5: Evaluate
The facilitator uses different assessments to ensure that the students have understood the topics of the
workshop and have progressed towards the attainment of their educational goals.
Assessment:
ACCO 110 Quantitative Aspects of Accounting 79
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1. Individual: Prepare in his/her own words an explanatory essay about the payroll process. The
essay must be a minimum of two pages long, in APA style. (This is also part of the Written
Assessment.)
2. Group: Activity #7 is part of this assessment. (Students will break into groups and practice
with appendices P, Q, & R.)
3. Written: Prepare in his/her own words an explanatory essay about the payroll process. The
essay must be a minimum of two pages long, in APA style. (This is also part of the Individual
Assessment.)
4. Oral: Go to the Discussion Board in Blackboard and discuss the case studies that appear in
Appendix L. (This is part of Activity # 6.)
Lesson Wrap-Up:
1. Individual: Students will write a self-reflection on one or more of the questions found in
Appendix I which either they or the facilitator selects. The facilitator will have the option of
choosing another individual lesson wrap-up activity.
2. Group: While working in groups, the facilitator will assign a topic that has been discussed in
class to each group. Each group will formulate at least two questions that will help them review
for the partial exam that they will take in Workshop Three. One person in each group will ask
the questions and any member from another group may give the answer. The facilitator will
monitor the activity.
ACCO 110 Quantitative Aspects of Accounting 80
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TALLER TRES
Modelo de instrucción constructivista de las 5E
El modelo de instrucción constructivista de las 5E representa las cinco fases de la secuencia de
enseñanza y aprendizaje. Las cinco fases son: Enfocar, Explorar, Explicar, Entender,
Extender/Elaborar y Evaluar (NASA, 2013).
Fase 1: Enfocar
Esta fase pretende captar la atención y el interés del estudiante para involucrarlo en la lección, mientras
se evalúa el aprendizaje previo.
Objetivos específicos de contenido
Al terminar este taller, el estudiante será capaz de:
1. Computar los precios netos, descuentos de efectivo y el descuento comercial.
2. Contestar problemas de aplicación que muestran la relación que existe entre el precio y el
costo.
3. Calcular el precio de venta reducido.
4. Expresar un descuento serie como un descuento único y equivalente.
5. Buscar el precio de lista dado el descuento serie y el costo neto.
Objetivos específicos de lenguaje
Al terminar este taller, el estudiante será capaz de:
1. Escuchar: Entender las características de descuentos comerciales y descuentos en efectivo.
Determinar el precio neto para hallar la ganancia adquirida.
2. Hablar: Discutir los problemas que enfrentan los gerentes al aplicar las fórmulas para calcular
el costo y el precio.
3. Leer: Analizar y comparar los resultados aritméticos que afectan la posición de una empresa en
la industria en la cual hace negocio.
4. Escribir: Redactar un escrito original sobre los precios netos, descuentos en efectivos o
descuentos comerciales. Determinar la importancia de estos temas y cuál es el impacto en la
toma de decisiones de los gerentes, mientras promueve los principios de redacción en español.
Vocabulario técnico de la disciplina -
ACCO 110 Quantitative Aspects of Accounting 81
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1. Precio neto
2. Descuento en efectivo
3. Precio de lista
4. Precio neto
5. Serie de descuento comercial
6. Descuento comercial
7. Serie de descuentos
8. Equivalente decimal neto
9. Precio de venta reducido (markdown)
10. Precio de venta aumentado (markup)
Expediting Comprehension for English Language Learners (ExC-ELL):
Componente: Vocabulario
Existen tres niveles de palabras que afectan la comprensión y el rendimiento académico
(Calderón, 2011).
Nivel 1: Se refiere a las palabras básicas que los aprendices de un segundo idioma necesitan para
comunicarse, leer y escribir. Este nivel incluye los vocablos que deben enseñarse debido a la naturaleza
de su ortografía (hacienda, hipopótamo), pronunciación o confusión con los homófonos (vez y ves;
hablando y ablando; sierra y cierra), falsos cognados (éxito; embarazada; suceso) y conocimientos
previos (rascacielos; cortadora de césped).
Nivel 2: Trata acerca del procesamiento de los vocablos que alberga el Nivel 3 en oraciones largas,
palabras polisémicas (con múltiples significados), homónimos (casa y caza), homógrafos (arroyo y
arrollo), palabras/frases de transición (sin embargo; al igual que; por ejemplo), conectores lingüísticos
de causa y efecto (porque; debido a; como resultado; por ende; en consecuencia). También se incluyen
aquellas frases de transición que se usan para contrastar (a diferencia de; por el contrario; no obstante),
para añadir ideas (además; aparte de; también) y para comparar (así como; del mismo modo). Además,
se consideran los grupos de palabras (alcance y secuencia; lenguaje académico), los modismos o frases
idiomáticas (dar en el clavo, ponerse en sus zapatos, con la soga al cuello) y las palabras más
sofisticadas, que son apropiadas para las discusiones y descripciones específicas (ejemplos de
especificidad para "hablar": discutir, declarar, conversar).
Nivel 3: Se centra en palabras, de temas específicos, que definen los conceptos de contenido de una
disciplina, materias y temas. Estos vocablos académicos se utilizan con poca frecuencia, fuera del
contexto académico. Algunos ejemplos son: fotosíntesis, farmacología, democracia, hemorragia,
ósmosis y autismo.
ACCO 110 Quantitative Aspects of Accounting 82
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El facilitador seleccionará tres palabras del Nivel 1 que dificultarán la comprensión de los vocablos del
taller que requiera las del Nivel 2. Escoja tres palabras del Nivel 3, que sean críticas para comprender y
aprender los conceptos del taller.
Las palabras del Nivel 1 deben abordarse según aparecen en las actividades de enseñanza y aprendizaje
en el aula.
Nivel 1
Palabas básicas Nivel 2
Palabras sofisticadas, modismos
y frases de transición
Nivel 3
Palabras académicas
Enlaces electrónicos:
El modelo de instrucción constructivista de las 5E
http://bscs.org/sites/default/files/_legacy/BSCS_5E_Instructional_Model-
Executive_Summary_0.pdf
http://faculty.mwsu.edu/west/maryann.coe/coe/inquire/inquiry.htm
Biblioteca Virtual
http://bibliotecavirtualut.suagm.edu/
Diccionario de la Real Academia Española
http://www.rae.es/
Diccionario panhispánico de dudas de la Real Academia Española
http://rae.es/recursos/diccionarios/dpd
Fundación del Español Urgente
http://www.fundeu.es/
Purplemath
http://www.purplemath.com/
WebMath
http://www.webmath.com/
American Institute of CPAs
http://www.aicp.org
ACCO 110 Quantitative Aspects of Accounting 83
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Asignaciones que realizará antes del taller:
1. Continúe trabajando en su glosario del curso con los conceptos detallados en la sección
“Vocabulario clave de la lección”; siga las instrucciones del facilitador.
2. Utilice la Biblioteca Virtual, el Internet y otros recursos académicos para investigar sobre el
precio neto; los descuentos de efectivo; el descuento comercial; la relación que existe entre el
precio y el costo; el precio de venta reducido; el descuento serie (como un descuento único y
equivalente) y el costo neto. Prepare un resumen o un bosquejo y llévelo a clases para
contribuir a la discusión del material y aclarar dudas.
3. El facilitador creará un foro de discusión oral en la herramienta Voice Board de Blackboard.
En dicho foro, el estudiante comparará y contrastará oralmente precio neto y el costo neto. El
resto de la clase reaccionará a por lo menos dos comentarios. Pueden brindar ejemplos,
preguntar, ilustrar, apoyar, etcétera.
4. Escriba un ensayo analítico, de tres páginas, sobre cómo los descuentos afectan o benefician las
ganancias de una compañía. Asegúrese de redactar según APA, incluya las citas y referencias y
envíelo a NetTutor para recibir retroalimentación. El facilitador enviará los trabajos escritos a
SafeAssignTM
para detectar casos de plagio. (Parte de la evaluación)
5. Prepare un organizador gráfico, que determinará el facilitador, en el que ilustre la relación que
existe entre el precio y el costo. Llegue listo para participar en una actividad colaborativa en
clase.
6. El facilitador creará un foro de discusión escrito, en la herramienta Discussion Board. En dicho
foro los alumnos contestarán las siguientes preguntas:
a. ¿Cómo la serie de descuentos comerciales afectan las ganancias de la compañía?
b. ¿Qué es el precio de venta reducido (markdown) o aumentado (markup)?
c. El resto de la clase reaccionará oralmente a al menos tres comentarios de los
compañeros.
7. Individualmente, los alumnos resolverán la Parte I del Apéndice M. Llegarán preparados para
discutir los ejercicios en clase.
8. Siga practicando sus destrezas de lenguaje en español utilizando las herramientas de Tell Me
More. Complete y entregue el Apéndice D al facilitador e indique el tiempo que trabajó en las
actividades y ejercicios del Laboratorio de Idiomas/E-Lab.
9. Mantenga la comunicación con su equipo de trabajo y con el facilitador, a medida que progresa
el trabajo final de la clase.
ACCO 110 Quantitative Aspects of Accounting 84
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10. Continúe trabajando en su portafolio digital; siga las instrucciones estipuladas en el Digital
Performance Portfolio Assessment Handbook.
11. Estudie para el primer examen parcial que se ofrecerá en este taller, en el momento que el
facilitador estime conveniente.
Lista de materiales suplementarios para el taller:
1. Blackboard y las herramientas de Blackboard Collaborate
2. Tell Me More
3. NetTutor
4. Biblioteca Virtual
ACCO 110 Quantitative Aspects of Accounting 85
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Componentes de SIOP (Sheltered Instruction Observation Protocol):
Las estrategias de instrucción bilingüe aparecen debajo de cada componente de SIOP (A-E). Estas
estrategias permiten diseñar e impartir una lección que responda a las necesidades académicas y
lingüísticas de los estudiantes que aprenden un segundo idioma. El facilitador debe seleccionar las
estrategias de Enfoque Académico Cognitivo de Aprendizaje de Idioma (Cognitive Academic
Language Learning Approach, conocido como CALLA por sus siglas en inglés), que mejor
correspondan a los objetivos específicos de contenido y lenguaje del taller, para integrarlas en las
actividades de manera que los alumnos puedan obtener el máximo provecho académico.
Fase 1: Enfocar (Refiérase al diagrama del modelo de instrucción constructivista de las
5E.)
A. Preparación de la lección B. Andamiaje (Scaffolding)
__ Adaptación de contenido __ Modelaje
__ Enlaces con el conocimiento previo __ Práctica dirigida
__ Enlaces con el aprendizaje previo __ Práctica independiente
__ Estrategias incorporadas __ Entrada (input) comprensible
Fase 2: Explorar; Fase 3: Explicar; Fase 4: Extender (Refiérase a las explicaciones de
estas tres etapas de la lección).
Estrategias de CALLA (Cognitive Academic Language Learning Approach)
El facilitador debe especificar las estrategias que usará en cada lección y explicarlas a
los estudiantes.
Nombres de las estrategias:
__ Cognitiva 1)___________________ 2)__________________
__ Metacognitiva 1)___________________ 2)__________________
__ Socioafectiva 1)___________________ 2)__________________
C. Opciones de agrupamiento D. Integración de las artes del lenguaje
__ Grupo completo __ Escuchar
__ Grupos pequeños __ Hablar
__ Trabajo en pares __ Leer
__ Trabajo independiente __ Escribir
El facilitador debe explicar las técnicas de colaboración que utilizará en clase.
Fase 5: Elaboración (Refiérase a la explicación de esta etapa de la lección.)
E. Aplicación de aprendizaje
__ Dinámica
__ Significativa y relevante
__ Rigurosa
__ Vinculada a los objetivos
__ Promueve la participación
Esta sección del módulo corresponde a las siguientes tres fases del modelo de instrucción
constructivista de las 5E:
ACCO 110 Quantitative Aspects of Accounting 86
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Fase 2: Explorar
En esta fase el facilitador involucra al estudiante en uno o varios temas de acuerdo con los objetivos
del curso. Esto permite que el alumno construya su propio conocimiento.
Fase 3: Explicar
El facilitador provee al alumno la oportunidad de comunicar lo que ha aprendido, lo que significa y
cómo lo aplicará a su carrera profesional.
Fase 4: Elaborar
El facilitador promueve que el estudiante aplique los conocimientos nuevos y explore sus
implicaciones en su área de especialidad.
Actividades integradas de contenido y lenguaje para lograr los objetivos del taller:
1. El facilitador repasará los temas que se cubrieron en el taller anterior para asegurarse de que los
alumnos comprendan el material.
2. El facilitador preparará una actividad constructivista para repasar las asignaciones que los
estudiantes completaron antes del taller y comprobará que los alumnos hayan comprendido el
material. Habrá oportunidad para aclarar dudas.
3. Reunidos en equipos, los alumnos compararán sus organizadores gráficos y los consolidarán en
uno solo. Escogerán a un portavoz que compartirá los elementos comunes y el ejercicio
analítico por el cual pasaron al diseñarlo.
4. Los estudiantes se dividirán en grupos para practicar ejercicios sobre markdown y markup y
compartirán los resultados en forma de reto. Los ejercicios se harán uno a uno. El primer grupo
en terminar el ejercicio, levantará la mano, escribirá el resultado en la pizarra y lo explicará.
5. Reunidos en equipos, los estudiantes analizarán, resolverán y compartirán los resultados de los
estudios de casos de la Parte II del Apéndice M. A modo de conclusión, expresarán su opinión
desde un punto de vista gerencial. (Parte de la evaluación)
6. El facilitador ofrecerá el primer examen parcial en el momento que entienda pertinente dentro
del Taller Tres.
7. El profesor solicitará un breve informe de progreso del proyecto cumbre de la clase.
8. Finalmente, el facilitador mencionará y aclarará las tareas que realizarán, antes del próximo
taller.
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Fase 5: Evaluar
A través de la evaluación, el facilitador se asegurará de que los alumnos hayan aprendido el material
del taller y hayan alcanzado las metas educacionales.
Evaluación:
1. Individual: Primer examen parcial
2. Grupal: Solución y discusión de los estudios de caso de la Parte II del Apéndice M.
3. Escrita: Ensayo analítico sobre cómo los descuentos afectan o benefician las ganancias de una
compañía.
4. Oral/Auditiva: Manejo de las destrezas de comunicación oral al presentar y discutir los temas
y ejercicios de la clase.
Cierre del taller:
1. Individual: Los estudiantes escribirán su autorreflexión basados en la(s) pregunta(s) que
escojan o se les asigne en el Apéndice I. El facilitador podrá elegir otro tema que promueva la
autorreflexión individual. El facilitador tendrá la opción de elegir otra actividad de cierre de
taller individual.
2. Grupal: Sin lugar a dudas, podemos inferir que las matemáticas básicas son una herramienta
vital para la toma de decisiones y se utilizan en diferentes áreas de la organización. Basados en
el argumento anterior:
a. Reúnase en grupos para analizar, como gerentes de operaciones o finanzas, qué pueden
hacer para identificar resultados adversos y mejorar la situación de la compañía.
b. Brinden ejemplos.
WORKSHOP FOUR
The 5E Constructivist Instructional Model
The 5E Constructivist Instructional Model represents the five phases of the teaching and learning
sequence. The five phases are: Engage, Explore, Explain, Extend/Elaborate, and Evaluate (NASA,
2013).
Phase 1: Engage
ACCO 110 Quantitative Aspects of Accounting 88
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This phase aims to get the students’ attention and generate their interest in order to engage them in the
lesson, while assessing the previous learning.
Specific Content Objectives
Upon completion of this workshop, the student will be able to:
1. Use the simple interest and compound interest formula to find the adjusted interest.
2. Identify the interest rate and principal amount on a loan using the simple interest formula.
3. Understand simple discount notes, the face value, and effective rate.
4. Define deposit accounts, inflation, and consumer price index.
5. Understand the effect of inflation.
6. Calculate the exact time and ordinary time elapsed using formulas and rules.
7. Express and calculate future value and present value using the tables and formulas
provided.
Specific Language Objectives
Upon completion of this workshop, the student will be able to:
1. Listen: Appraise the difference between simple and compound interests.
2. Speak: Brainstorm and discuss different situations that involve the calculation of simple
and compound interests.
3. Read: Search and discuss an online article about future value and its effect on the person
managing a business.
4. Write: Write a two-minute quick-write on a poster or chart paper describing the
characteristics of present and future values.
Technical Vocabulary of the Discipline -
1. interest
2. simple interest
3. principal
4. ordinary time
5. exact time
6. ordinary interest
7. exact interest
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8. compound interest
9. present value
Expediting Comprehension for English Language Learners (ExC-ELL)
Component: Vocabulary
There are three types of words that affect comprehension and academic success. (Calderón,
2011):
Tier 1 are basic words which second language learners need to communicate, read, and write. These
include words that should be taught due to spelling (tough, toothache), pronunciation or confusion with
homophones (ship/chip, blue/blew, sum/some), false cognates (exit, embarrassed, success), and
background knowledge (skyscraper, lawnmower).
Tier 2 are information processing words that nest Tier 3 words in long sentences, polysemous words -
homonyms or homographs (solution, power, table, roll, left), transition words (however, as well as,
nevertheless, for instance), connectors (for cause and effect – because, due to, as a result; for contrast
– but, although, in contrast; for addition or comparison – and, also, moreover), phrase clusters (scope
and sequence, academic language) and idioms (give me a break, walk in her shoes), and more
sophisticated words for discussions and specificity in descriptions (examples of specificity for the
word “talk” are argue, declare, converse).
Tier 3 are subject-specific words that label content discipline concepts, subjects, and topics. They are
infrequently used academic words. Some examples are: photosynthesis, pharmacology, democracy,
hemorrhage, osmosis, and autism.
The facilitator will select three words from Tier 1 that will hinder comprehension of required
workshop Tier 2 words and three targeted Tier 3 words critical for comprehension and learning of the
concepts for the workshop.
Tier 1 words must be addressed as they appear in teaching and learning activities in the classroom.
Tier 1
Simple Words
Tier 2
Information Processing
Words
Tier 3
Academic Words
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Electronic Links:
The 5E Constructivist Instructional Model
http://bscs.org/sites/default/files/_legacy/BSCS_5E_Instructional_Model-
Executive_Summary_0.pdf
http://faculty.mwsu.edu/west/maryann.coe/coe/inquire/inquiry.htm
Virtual Library
http://bibliotecavirtualut.suagm.edu/Purplemath
http://www.purplemath.com/modules/percntof2.htm
Webmath
http://www.webmath.com/simpinterest.html
Assignments to Be Completed Prior to the Workshop:
1. Follow the facilitator’s instructions to work on your glossary on the vocabulary detailed in the
Academic Core Vocabulary section.
2. Using the Virtual Library, Internet, and/or other academic resources, research information on
simple and compound interests.
3. Prepare a graphic organizer (e.g.Venn diagram, T-chart, flow chart, tree chart, time line, and
others) using the research information on simple and compound interests. They will also
explain why compound interest is the one mostly used in the market.
4. Go to the Voice Authoring tool in Blackboard Collaborate, previously known as Wimba, and
orally discuss the topic on simple discount notes and the purpose they serve.
5. Write a one-page essay about What is Inflation and the Effect it Can Have on a Business, using
the APA style. Be sure to include the references and submit to NetTutor for feedback. The
facilitator will send written works to SafeAssignTM
to check for plagiarism.
6. Go to the Discussion Board in Blackboard and answer the following questions:
a. What is the purpose of exact time and lapsed ordinary time?
b. How would a finance manager use this formula?
7. Continue working on the organization and completion of the digital portfolio following the
guidelines stipulated in the Digital Performance Portfolio Assessment Handbook.
8. Go to Tell Me More and continue working on the interactive exercises designed to
develop/improve linguistic skills in English. Submit the document found in Appendix D
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indicating the amount of time spent working on the Language Lab/E-Lab activities and
exercises.
9. Using the simple interest formula (I = Prt) answer the following exercises:
(Refer to Appendices S-V as needed.)
a. What is the simple interest on a loan of $ 1700 with an annual interest rate of 8% to be
paid in 5 years?
b. What is the simple interest on a loan of $ 1,000 with an annual interest rate of 10% to be
paid in 5 years?
c. How much time elapsed if a loan of $ 2,500 with an interest rate of 6% paid $ 187.50
simple interest?
10. Students will be reminded to continue working, with their group, on their final
project/presentation which they will present during the last two hours of Workshop Five.
List of Supplementary Materials for the Workshop:
1. Blackboard
2. Blackboard Collaborate tools
3. Tell Me More
4. NetTutor
5. Virtual Library
6. Voice Authoring tool
ACCO 110 Quantitative Aspects of Accounting 92
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SIOP Components (Sheltered Instruction Observation Protocol):
The dual language instructional strategies are indicated below each SIOP component (A-E). These
strategies allow the design and delivery of a lesson that addresses the academic and linguistic needs of
second language learners. The facilitator must select the Cognitive Academic Language Learning
Approach (CALLA) strategies that best align to the specific content and language objectives of the
workshop and integrate them in the lesson activities to ensure maximum learning and academic
performance.
Phase 1: Engage (Refer to the 5E Instructional Model diagram.)
A. Lesson Preparation B. Scaffolding
__ Adaptation of Content __ Modeling
__ Links to Background Knowledge __ Guided Practice
__ Links to Past Learning __ Independent Practice
__ Incorporated Strategies __ Comprehensible Input
Phase 2: Explore; Phase 3: Explain; Phase 4: Extend (Refer to the explanations of these
three stages of the lesson.)
CALLA Strategies (Cognitive Academic Language Learning Approach)
The facilitator must specify the CALLA learning strategies that will be used in the lesson and
explain each one to the students.
Names of the Strategies:
__ Cognitive 1)_______________________ 2)_______________________
__ Metacognitive 1)_______________________ 2)_______________________
__ Social/Affective 1)_______________________ 2)_______________________
C. Grouping Options D. Integration of Language Domains
__ Whole Group __ Listening
__ Small Group __ Speaking
__ Partners __ Reading
__ Independent Work __ Writing
The facilitator must explain the cooperative learning techniques that will be used to the
students.
Phase 5: Elaboration (Refer to the explanation of this stage of the lesson.)
E. Learning Application
__ Dynamic
__ Meaningful/Relevant
__ Rigorous
__ Linked to Objectives
__ Promotes Engagement
This section of the module corresponds to the following three phases of The 5E Constructivist
Instructional Model:
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Phase 2: Explore
The facilitator engages the students in one or more topics in accordance with the course objectives,
allowing them to construct their own knowledge, discover new skills, and examine their thinking.
Phase 3: Explain
The facilitator provides students with the opportunity to connect their prior knowledge to new learning,
and share what they have learned, its meaning, and how they will apply this knowledge in their
professional lives.
Phase 4: Elaborate
The facilitator encourages students to apply their new knowledge to new or similar situations and
continue to explore its implications in their area of expertise.
Integrated Content and Language Activities to Achieve the Objectives of the Workshop:
1. Facilitator will begin by conducting a review of the topics covered in the previous workshop to
ensure students’ comprehension.
2. The facilitator will introduce the topics on deposit accounts, inflation, and consumer price
index.
3. Entire class discussion: students will participate in an analytical activity known as Socratic
Seminar to brainstorm about examples of present value, future values, deposit accounts,
inflation, and consumer price index (keeping in mind how managers/businesses are affected).
The procedure for this activity will follow these steps:
a. The students will arrange their chairs in a circle around the classroom.
b. The facilitator will remind students that different concepts may be perceived differently
and diverse.
c. The facilitator will distribute individual white boards and markers (chart paper or
cardstock is optional).
d. Once the students are in a circle, the facilitator will direct their attention to a text,
picture, chart, graphic organizer or application problem that they will be discussing.
e. Each student will be asked to share his/her idea with the group.
4. Each student will bring to class the graphic organizer that they designed to explain and to
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compare/contrast the difference between simple interest and compound interest. They will
display their work on the walls around the room for everyone to see. The students will walk
around the room to see the work displayed. They will be asked to write a short comment about
the organizer on a sticky note and paste it near the student’s paper.
5. The facilitator will discuss the topic on present and future values. The class will practice the
exercises in small groups using the tables found in Appendices R and S.
6. Students will complete any additional activities/assignments identified by the facilitator during
previous workshops.
7. The facilitator will divide the class into three groups and each group will be assigned a case to
from Appendix N. All cases will be discussed in class.
8. Invite students to reflect on any of the topics discussed in class.
9. The facilitator will discuss and clarify doubts regarding the assignments due prior to the next
workshop.
10. Students need to complete their final project which consists of a group presentation in English.
It will take place during the last two hours of Workshop Five and it will be considered their
second partial exam.
Phase 5: Evaluate
The facilitator will assess and evaluate the students’ understanding and progress toward educational
goals.
Assessment: (DIFFERENTIATED BY SECOND LANGUAGE PROFICIENCY LEVELS
1. Individual: Students will have the opportunity to write an individual reflection about the main
topics covered during Workshop Four. All self-reflections are part of the Digital Portfolio.
2. Group: Class will be divided into three groups to solve the cases that appear in Appendix N
(one case per group).
3. Written: Students will write a one-page essay comparing and contrasting simple and
compound interest.
4. Oral: Students will discuss and present the result of the cases on Appendix N.
Lesson Wrap-Up: (Refer to the following link for ideas on lesson wrap-up activities:
http://notanotherhistoryteacher.edublogs.org/2011/06/13/40-interesting-ways-to-close-a-lesson/.)
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1. Individual: Each student will write a reflective entry for their journal based on the information
given to them by the facilitator.
2. Group: Students will break into their groups with their project partners. The facilitator will
provide them with enough time to discuss and work on any parts of their final project that they
need to complete.
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TALLER CINCO/WORKSHOP FIVE
NOTA: Este taller es bilingüe. Tanto el
facilitador como los estudiantes deberán
utilizar el idioma asignado para cada tarea y
actividad. No mezclen los dos idiomas
(interferencia de códigos). Utilicen
solamente un lenguaje a la vez.
En las primeras dos horas se hablará en
español y en las últimas dos horas se hablará
en inglés.
NOTE: This is a bilingual workshop.
Both the facilitator and the students must
use the language assigned for each
assignment and activity. Do not mix the
two languages (code-switching). Use
only one language at a time. The first
two hours of the workshop must be
conducted in Spanish and the last two
hours in English.
Modelo de instrucción constructivista de las 5E
El modelo de instrucción constructivista de las 5E representa las 5 fases de la secuencia de enseñanza y
aprendizaje que están basadas en lo siguiente: Enfocar, Explorar, Explicar, Extender/Elaborar y
Evaluar. (NASA, 2013).
Fase 1: Enfocar
Definición:
El propósito de esta fase es obtener la atención e interés del estudiante para envolverlos en la lección
mientras se evalúa el aprendizaje previo.
Objetivos específicos de contenido
Al terminar este taller, el estudiante será capaz de:
1. Reconocer la diferencia que existe entre una anualidad y una cuenta de retiro.
2. Identificar las características de los diversos tipos de cuentas de retiro.
3. Deducir y explicar el proceso de calcular el valor presente y el valor futuro de una anualidad.
4. Definir el concepto de depreciación y explicar el impacto de la depreciación en los estados
financieros
5. Señalar los diferentes métodos para calcular la depreciación.
6. Determinar, automatizar y computar los pagarés de préstamos.
7. Descubrir y calcular el balance diario de una tarjeta de crédito.
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8. Razonar y calcular la tasa de interés anual.
Objetivos específicos de lenguaje
Al terminar este taller, el estudiante será capaz de:
1. Escuchar: Comprender los diferentes aspectos y las características de las anualidades.
2. Hablar: Explicar el proceso del cálculo del valor presente y valor futuro, mediante fórmulas o
tablas.
3. Leer: Analizar los resultados obtenidos, al calcular la tasa de interés de un préstamo comercial,
y emitir una opinión a nivel gerencial sobre el refinanciamiento o cancelación la deuda.
4. Escribir: Redactar un ensayo en el que compare y contraste los diversos métodos de
depreciación.
Vocabulario técnico de la disciplina en la lección -
1. Dividendo
2. Anualidad
3. Capital
4. Acciones ordinarias
5. Riesgo
6. Depreciación acumulada
7. Valor en libros
8. Certificado de depósito
9. Inflación
10. Cantidad compuesto
11. Cantidad futura
12. Deflación
ACCO 110 Quantitative Aspects of Accounting 98
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Technical Vocabulary of the Discipline –
1. Dividend
2. Annuity
3. Capital
4. Ordinary Shares
5. Risk
6. Accumulated Depreciation
7. Book Value
8. Certificate of deposit
9. Inflation
10. Compound number
11. Future amount
12. Deflation
Expediting Comprehension for English Language Learners (ExC-ELL)
Componente: Vocabulario
Existen tres niveles de palabras que afectan la comprensión y el rendimiento académico
(Calderón, 2011).
Nivel 1: Se refiere a las palabras básicas que los aprendices de un segundo idioma necesitan para
comunicarse, leer y escribir. Este nivel incluye los vocablos que deben enseñarse debido a la naturaleza
ACCO 110 Quantitative Aspects of Accounting 99
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de su ortografía (hacienda, hipopótamo), pronunciación o confusión con los homófonos (vez y ves;
hablando y ablando; sierra y cierra), falsos cognados (éxito; embarazada; suceso) y conocimientos
previos (rascacielos; cortadora de césped).
Nivel 2: Trata acerca del procesamiento de los vocablos que alberga el Nivel 3 en oraciones largas,
palabras polisémicas (con múltiples significados), homónimos (casa y caza), homógrafos (arroyo y
arrollo), palabras/frases de transición (sin embargo; al igual que; por ejemplo), conectores lingüísticos
de causa y efecto (porque; debido a; como resultado; por ende; en consecuencia). También se incluyen
aquellas frases de transición que se usan para contrastar (a diferencia de; por el contrario; no obstante),
para añadir ideas (además; aparte de; también) y para comparar (así como; del mismo modo). Además,
se consideran los grupos de palabras (alcance y secuencia; lenguaje académico), los modismos o frases
idiomáticas (dar en el clavo, ponerse en sus zapatos, con la soga al cuello) y las palabras más
sofisticadas, que son apropiadas para las discusiones y descripciones específicas (ejemplos de
especificidad para "hablar": discutir, declarar, conversar).
Nivel 3: Se centra en palabras, de temas específicos, que definen los conceptos de contenido de una
disciplina, materias y temas. Estos vocablos académicos se utilizan con poca frecuencia, fuera del
contexto académico. Algunos ejemplos son: fotosíntesis, farmacología, democracia, hemorragia,
ósmosis y autismo.
El facilitador seleccionará tres palabras del Nivel 1 que dificultarán la comprensión de los vocablos del
taller que requiera las del Nivel 2. Escoja tres palabras del Nivel 3, que sean críticas para comprender y
aprender los conceptos del taller.
Las palabras del Nivel 1 deben abordarse según aparecen en las actividades de enseñanza y aprendizaje
en el aula.
Nivel 1
Palabas básicas Nivel 2
Palabras sofisticadas, modismos
y frases de transición
Nivel 3
Palabras académicas
Enlaces electrónicos:
El modelo de instrucción constructivista de las 5E
http://bscs.org/sites/default/files/_legacy/BSCS_5E_Instructional_Model-
Executive_Summary_0.pdf
http://faculty.mwsu.edu/west/maryann.coe/coe/inquire/inquiry.htm
Biblioteca Virtual
http://bibliotecavirtualut.suagm.edu/
Diccionario de la Real Academia Española
ACCO 110 Quantitative Aspects of Accounting 100
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http://www.rae.es/
Diccionario panhispánico de dudas de la Real Academia Española
http://rae.es/recursos/diccionarios/dpd
Fundación del Español Urgente
http://www.fundeu.es/
ACCO 110 Quantitative Aspects of Accounting 101
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Asignaciones que realizará antes del taller en español y discutirá en español durante las primeras
dos horas del taller:
1. Continúe trabajando en su glosario del curso con los conceptos detallados en la sección
“Vocabulario clave de la lección”; siga las instrucciones del facilitador.
2. Utilice la Biblioteca Virtual, el Internet y otros recursos académicos para investigar sobre la
diferencia que existe entre una anualidad y una cuenta de retiro; las características de los
diversos tipos de cuentas de retiro; el proceso de calcular el valor presente y el valor futuro de
una anualidad; el concepto de depreciación y el impacto de la depreciación en los estados
financieros; los diferentes métodos para calcular la depreciación; la automatización y el
cómputo de los pagarés de préstamos; el balance diario de una tarjeta de crédito y el cálculo de
la tasa de interés anual. Prepare un resumen o un bosquejo y llévelo a clases para contribuir a
la discusión del material y aclarar dudas.
3. El facilitador creará un foro de discusión oral en la herramienta Voice Board de Blackboard.
En dicho foro, el estudiante resumirá oralmente los diferentes métodos de depreciación, sus
características y propósitos en un negocio; además definirá lo que son valores presentes y
valores futiros y cómo estos últimos afectan a las organizaciones. El resto de la clase
reaccionará oralmente a al menos tres comentarios de los compañeros.
4. Prepare un organizador gráfico, que determinará el facilitador, en el distinga el valor presente
del valor futuro de las anualidades. Llegue listo para una actividad colaborativa en clase. (Parte
de la evaluación)
5. Trabaje los casos del Apéndice O y conteste las preguntas en español. Asegúrese de redactar
según APA, incluya las citas y referencias y envíelo a NetTutor para recibir retroalimentación.
El facilitador enviará los trabajos escritos a SafeAssignTM
para detectar casos de plagio. Llegue
preparado para compartir los resultados de los ejercicios en clase. (Parte de la evaluación)
6. Siga practicando sus destrezas de lenguaje en español utilizando las herramientas de Tell Me
More. Complete y entregue el Apéndice D al facilitador e indique el tiempo que trabajó en las
actividades y ejercicios del Laboratorio de Idiomas/E-Lab.
7. Complete el informe y la presentación audiovisual del trabajo final y prepárese para la
presentación oral en grupo, que se ofrecerá en inglés durante las últimas dos horas del taller.
(Parte de la evaluación)
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Assignments to Be Completed Prior to the Workshop and Discussed in English During the Last
Two Hours of the Workshop:
1. Go to the Discussion Board in Blackboard and answer the following questions: What are
annuities? Mention the different retirement accounts that are available. What is depreciation
and how can an organization benefit from depreciating assets?
2. Go toTell Me More and complete all the corresponding activities designed to develop/improve
linguistic skills in English and Spanish. Complete the information required in Appendix D and
submit it to the facilitator.
3. Finalize the digital portfolio ensuring that you have accurately complied with all the guidelines
stipulated in the Digital Performance Portfolio Assessment Handbook.
4. Student should read and bring an article related to the topics to be discussed in class.
5. Finalize the group project and be prepared for the presentation that will be conducted, in
English, during the last two hours of Workshop Five.
List of Supplementary Materials for the Workshop:
1. Blackboard
2. Tell Me More
3. NetTutor
4. Blackboard Collaborate tools
5. Virtual Library
6. Voice Authoring tool
7. Voice E-mail
ACCO 110 Quantitative Aspects of Accounting 103
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SIOP Components (Sheltered Instruction Observation Protocol):
The dual language instructional strategies are indicated below each SIOP component (A-E). These
strategies allow the design and delivery of a lesson that addresses the academic and linguistic needs of
second language learners. The facilitator must select the Cognitive Academic Language Learning
Approach (CALLA) strategies that best align to the specific content and language objectives of the
workshop and integrate them in the lesson activities to ensure maximum learning and academic
performance.
Phase 1: Engage (Refer to the 5E Instructional Model diagram.)
A. Lesson Preparation B. Scaffolding
__ Adaptation of Content __ Modeling
__ Links to Background Knowledge __ Guided Practice
__ Links to Past Learning __ Independent Practice
__ Incorporated Strategies __ Comprehensible Input
Phase 2: Explore; Phase 3: Explain; Phase 4: Extend (Refer to the explanations of these
three stages of the lesson.)
CALLA Strategies (Cognitive Academic Language Learning Approach)
The facilitator must specify the CALLA learning strategies that will be used in the lesson and
explain each one to the students.
Names of the Strategies:
__ Cognitive 1)_______________________ 2)_______________________
__ Metacognitive 1)_______________________ 2)_______________________
__ Social/Affective 1)_______________________ 2)_______________________
C. Grouping Options D. Integration of Language Domains
__ Whole Group __ Listening
__ Small Group __ Speaking
__ Partners __ Reading
__ Independent Work __ Writing
The facilitator must explain the cooperative learning techniques that will be used to the
students.
Phase 5: Elaboration (Refer to the explanation of this stage of the lesson.)
E. Learning Application
__ Dynamic
__ Meaningful/Relevant
__ Rigorous
__ Linked to Objectives
__ Promotes Engagement
This section of the module corresponds to the following three phases of The 5E Constructivist
Instructional Model:
ACCO 110 Quantitative Aspects of Accounting 104
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Phase 2: Explore
The facilitator engages the students in one or more topics in accordance with the course objectives,
allowing them to construct their own knowledge, discover new skills, and examine their thinking.
Phase 3: Explain
The facilitator provides students with the opportunity to connect their prior knowledge to new learning,
and share what they have learned, its meaning, and how they will apply this knowledge in their
professional lives.
Phase 4: Elaborate
The facilitator encourages students to apply their new knowledge to new or similar situations and
continue to explore its implications in their area of expertise.
Actividades integradas de contenido y lenguaje para lograr los objetivos del taller:
1. El facilitador repasará los temas que se cubrieron en el taller anterior para asegurarse de que los
alumnos comprendan el material.
2. El facilitador preparará una actividad constructivista para repasar las asignaciones que los
estudiantes completaron en español antes del taller y comprobará que los alumnos hayan
comprendido el material. Habrá oportunidad para aclarar dudas.
3. El facilitador y los estudiantes discutirán el material de la clase.
4. Reunidos en equipos, los alumnos compararán sus organizadores gráficos y los consolidarán en
uno solo. Escogerán a un portavoz que compartirá los elementos comunes y el ejercicio analítico
por el cual pasaron al diseñarlo. (Parte de la evaluación)
5. Los estudiantes compartirán y explicarán los resultados de los ejercicios del Apéndice O, que
resolvieron como parte de la asignación. (Parte de la evaluación)
Integrated Content and Language Activities to Achieve the Objectives of the Workshop:
1. Students will listen to a formal presentation conducted by the facilitator regarding securities
and certificates of deposit. During the presentation, the facilitator will use a series of examples
and case studies to reinforce the material discussed in class.
ACCO 110 Quantitative Aspects of Accounting 105
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2. The facilitator will ask the students to talk about some of the questions that they answered (as
part of their assignment) through the Discussion Board in Blackboard. Any doubts will be
clarified.
3. Students will gather with their group to do the presentation of their final project and turn in
their final written work and presentation.
4. Look for the KWHLAQ Chart that you used in workshop one and complete the last 3 columns.
Discuss it with your classmates.
Phase 5: Evaluate
The facilitator will assess and evaluate the students’ understanding and progress toward educational
goals.
Assessment:
1. Individual: Appendix O exercises.
2. Group: Teamwork during graphic organizer discussion.
3. Written: Final project presentation will count as their second partial exam.
4. Oral: Final project presentation will count as their second partial exam.
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Lesson Wrap-Up:
1. Individual: Students will write a self-reflection about an article that they read in reference to a
topic discussed in class, and also include how helpful this course has been for them.
2. Group: After the final group presentations are completed, and time permitting, the facilitator
will call on volunteers to share their last self-reflection with the class.
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APÉNDICES/APPENDICES
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APPENDIX A:
NATIONAL PROFICIENCY LEVELS FOR DIFFERENTIATED
INSTRUCTION
Retrieved from: WIDA Consortium http://www.wida.us/
“Can Do” Listening Rubric
ACCO 110 Quantitative Aspects of Accounting 109
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Instructions to use these rubrics: The facilitator will use these rubrics to diagnose the different levels of
proficiency of the students in the class. Once the facilitator has identified the students by proficiency levels, he/she
can use this information to assign groups and activities utilizing differentiated instruction. These rubrics do not have
an evaluation scale because they are used as an informal diagnostic tool.
National Proficiency Levels Criteria
Starting
Identifies objects.
Names concrete objects.
Points to picture/object of the word heard.
Follows simple commands.
Repeats words or simple phrases.
Understands simple messages – gestures, pointing.
Emerging
Draws a picture.
Requires continuous repetition.
Follows verbal dictations.
Checks-off words that were heard.
Repeats information heard to determine comprehension.
Understands slow speech and multiple repetitions.
Developing Understands more details of spoken language.
Needs limited or no repetition and slow speech.
Understands basic academic vocabulary which is frequently used in class
discussions.
Understands class discussions with some difficulty.
Understands most of what was said.
Expanding Needs limited or no repetition at normal speed speech.
Understands academic vocabulary used in class discussions.
Understands class discussions with little difficulty.
Understands nearly everything said.
Bridging Needs no repetition at normal speed speech.
Understands elaborate academic vocabulary used in class discussions.
Understands class discussions with no difficulty.
Demonstrates a native-like English speaker’s understanding of what is said.
“Can Do” Speaking Rubric
National Proficiency Criteria
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Levels
Starting Names concrete objects.
Responds a simple yes or no to questions.
Repeats words or simple phrases.
Uses one word commands.
Mispronounces words, making it difficult to be understood.
Breaks speech into parts, making comprehension difficult.
Uses limited or no vocabulary to support message.
Emerging Uses a few more words to respond to questions although grammatically incorrect.
Uses one-, two-, and multiple-word commands.
Uses verb tenses interchangeably.
Misuses words in daily speech.
Repeats spoken words or phrases to improve understanding due to pronunciation flaws.
Uses grammar and word order incorrectly.
Uses vocabulary (emerging stage) to support oral messages.
Developing Responds using longer phrases/sentences.
Initiates and carries out conversations; however, there may be interruptions due to thinking
of the correct words to say.
Applies grammar and word order correctly most of the time.
Demonstrates correct use of basic academic vocabulary which is frequently used in class
discussions and/or oral assignments.
Speaks with some hesitation.
Uses vocabulary to support oral messages.
Speaks with less difficulty, but listener must pay close attention to pronunciation.
Expanding Responds using elaborate phrases/sentences.
Uses and interprets idiomatic expressions.
Converses more fluently in social settings.
Uses academic vocabulary frequently in class discussions.
Participates in class discussions using academic content with slight hesitation.
Misuse of grammar and word order seldom occurs and does not interrupt meaning.
Pronounces most words accurately and clearly.
Bridging Speaks fluently.
Uses elaborate academic vocabulary in all class discussions correctly.
Participates in class discussion using academic content without hesitation.
Uses appropriate vocabulary to support oral messages at all times.
Uses correct grammar and word order all of the time.
Speaks with native-like pronunciation and intonation.
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“Can Do” Reading Rubric
National
Proficiency
Levels
Criteria
Starting Lacks comprehension of a wide array of written material (not developed).
Lacks ability to interpret graphs, charts, tables, and forms in textbooks (not developed).
Struggles with use of pre-reading and reading skills (not developed).
Lacks ability to apply reading strategies in order to guess meanings of unfamiliar words from context (not developed).
Struggles with use of strategic reading skills (in order to plan his/her reading assignments, diagnose deficiencies,
resolve
deficiencies independently or with the help of others, etc.) (not developed).
Emerging Improving comprehension (slowly emerging) of a wide array of written material (e.g., fictional and non-fictional texts
that
bridge personal, professional and academic themes, news articles, short stories, short novels, etc.).
Demonstrates correct interpretation of basic graphs, charts, tables and forms in textbooks.
Applies limited pre-reading (e.g., activation of prior knowledge, semantic maps, etc.) and reading skills (e.g.,
skimming,
scanning, inferences, paragraph frames, DRA, SQ3R, etc.) (slowly emerging).
Struggles with ability to use limited reading strategies to guess meanings of unfamiliar words from context (e.g.,
definition, restatement, examples, surrounding words, etc.).
Strives to understand (even when not successful) the relationship between ideas (e.g., time, logical order,
comparison/contrast, cause/effect), and reading patterns in order to identify literary genres (as listed above).
Applying successful reading skills (as listed above) is still emerging.
Developing Comprehends a wide array of written material (as listed above).
Interprets basic graphs, charts, tables and forms.
Applies correctly pre-reading and reading skills (as listed above).
Applies correct use of reading strategies to guess meanings of unfamiliar words from context (as listed above) -
evidence of
emerging.
Understands the relationship between ideas (as listed above) - evidence of emerging.
Uses strategic reading skills (as listed above) that are evident.
Expanding Comprehends a wide array of level-appropriate written materials (as listed above) with mature accuracy.
Interprets increasingly complex graphs, charts, tables, and forms accurately.
Applies pre-reading and reading skills (as listed above) very strongly.
Applies strategies to guess meanings of unfamiliar words from context (as listed above), which is clearly evident.
Identifies signal words to understand the relationship between ideas (as listed above) and reading patterns to identify
literary
genres (as listed above) – strongly emerging.
Understands the relationship between ideas (as listed above) - strongly evident.
Uses strategic reading skills (as listed above) with mature accuracy.
Bridging Comprehends various types and lengths of level-appropriate written materials (as listed above) - fully developed.
Interprets complex graphs, charts, tables, and forms accurately.
Applies pre-reading and reading skills (as listed above) - fully developed.
Applies reading strategies to determine the meaning of unfamiliar words in a text (as listed above) with accuracy.
Understands the relationship between ideas (time, logical order, comparison/contrast, cause/effect).
Demonstrates fully developed strategic reading skills (as listed above).
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“Can Do” Writing Rubric
National
Proficiency
Levels
Criteria
Starting Lacks clear writing and focus. Details are limited or unclear. There’s no clear distinction to what is important and what is supported.
Lacks engaging introduction and drawing a conclusion. Paper simply starts and ends. Lack of transitions make it difficult to understand
the paper.
Writes with limited use of vocabulary or specific words to transmit meaning of the essay. Misuse of parts of speech makes it difficult to
understand the writing.
Rambles - use of incomplete sentences that are too long to understand. Sentences follow a simple structure and/or style.
Struggles with spelling, punctuation, capitalization, and other writing conventions. This makes it very difficult to understand the writing.
Lacks strategic writing skills (e.g., knowledge of the writing process; declarative, procedural and conditional knowledge; and strategies for
inquiry,
for drafting [such as investigating genre, considering audience, and responding to purpose], and for product revision) that are clearly not
developed.
Emerging Writes sentences that are still unclear, although there seems to be a guide to a focused topic; however, it may drift at times. There is an
attempt in
using details to support main idea. Reader can still feel confused.
Attempts to write an introduction and or conclusion. Use of transitions helps, but paper is in need of more details.
Struggles with some vocabulary terms that are used inappropriately. Greater command of the parts of speech is developing, but many
words are still used incorrectly.
Attempts to create a style of sentence structure here and there; although, for the most part, it sticks to one style.
Shows need of improving spelling, punctuation, capitalization, and other writing conventions. It is still difficult to read the writing; but
there are
signs of improvement.
Demonstrates emerging strategic writing skills.
Developing Writes with an unclear focus. Writing appears to be on one topic, but it shifts to another topic at times. Support of main idea is lacking.
Reader is
left with unanswered questions.
Attempts to write a proper introduction and conclusion; however, both are dull or unclear. Transitions help connect ideas, although at
times they
distract the flow.
Selects and uses words appropriately; however, they are not higher level and need more vigor.
Formulates well-written sentences; however, style and structure of sentences are repetitious.
Demonstrates control of spelling, punctuation, capitalization, and other writing conventions; however, the writing could read and sound
better by improving conventions.
Utilizes strategic writing skills properly (now evident).
Expanding Writes with a focus in mind; however, there is room for improvement. Needs more relevant details to support the main idea. Some
readers’
questions can be answered, while others are left with doubt.
Uses a proper introduction and conclusion; however, some improvement is needed. Needs to continue using transitional words properly in
order to
allow the proper flow of ideas.
Selects and uses vocabulary words that are livelier and more appropriate. Some common wording can be improved.
Writes with a definite style, and sentence structure is “catchy” with few mistakes.
Demonstrates good control of spelling, punctuation, capitalization, and other writing conventions. Mistakes are few, and nothing distracts
from the writing.
Applies mature strategic writing skills.
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Bridging Writing is clear and focused on a narrowed topic. Details are relevant and accurate, and they support the main ideas. Reader’s questions
are Answered.
Writing has a clear introduction that hooks the reader and a conclusion that leaves a lasting impression. Use of transitions helps the reader
to connect ideas. Reading flows and is not dull.
Words used in the writing are specific and accurate. Vivid verbs and modifying words are present. Words used enhance the meaning of
the writing.
There is a variety in length and structure of the sentences. The style of sentences varies on how they begin. Sentences create fluency and
rhythm.
Demonstrates excellent control of spelling, punctuation, capitalization and other writing conventions.
Strategic writing skills are fully developed.
ACCO 110 Quantitative Aspects of Accounting 114
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APPENDIX B: PARAGRAPH CONSTRUCTION RUBRIC
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APPENDIX B: PARAGRAPH CONSTRUCTION RUBRIC
Student’s name: __________________________________ Date: _______________
Facilitator’name: ______________________Course: ________ Assignment: __________
Instructions: This rubric should be used to assess paragraph construction. The facilitator is to provide the
participants with ideas and support to remediate in the evaluation areas needed.
*What are transitions, and how are they used in effective writing? Transitions: are phrases or words used to connect one idea to the next; are used by the writer to help the reader progress from one significant
idea to the next; show the relationship within a paragraph (or within a sentence) between the main idea and the support the writer gives for those ideas. Different transitional words have different functions.
Refer to: (https://www.msu.edu/user/jdowell/135/transw.html).
GRADE BASED ON SCORES:
A: All Green B: 20 Points (Green/Yellow) C: All Yellow Scores D: 13 Points (Yellow/Red) F: All Red Scores
Evaluation Areas SCORE: GRADE**:
3 Points Each 2 Points Each 1 Point Each
Topic Sentence Topic sentence is clear as it
relates to the assigned topic,
and it is correctly placed as
the first sentence.
Topic sentence is either
unclear as to the assigned
topic, or it is incorrectly
placed.
There is no evident topic sentence.
It is unrelated to the assigned topic,
and/or it is incorrectly placed.
Explanation of
Topic Sentence
(Supporting
Ideas)
There are three sentences
explaining the topic sentence
related to the assigned topic.
There are only two
sentences explaining the
topic sentence, or the
explanation is too general.
There is only one or no sentence
explaining the topic sentence
related to the assigned topic.
Evidence for
Topic Sentence
(Elaborating
Details)
Evidence for all three
explanation sentences related
to the assigned topic is
provided.
Evidence for two
explanation sentences
related to the assigned
topic is provided, or
evidence is too general.
There is no specificity.
Only one or no evidence sentence
related to the assigned topic is
provided.
Conclusion
Sentence
Conclusion sentence
rephrases the topic sentence
related to the assigned topic,
and it explains its
importance.
Conclusion sentence
rephrases the topic
sentence, but it doesn’t
explain its importance.
There is no conclusion sentence, or
conclusion sentence is unrelated to
the topic.
Fragments and
Run-on Sentences
There are no fragments or
run-on sentences.
There is one fragment or
run-on sentence.
There are two or more fragments
or run-on sentences.
Use of
Transitions*
Transitional words are used
effectively throughout the
written work.
Transitions are used
throughout, but one
transitional word is used
incorrectly. It is missing
one or two transitions.
Transitions are not used, are all
incorrectly used, or five or more
transitions are missing.
Grammar Paragraph has no errors in
punctuation, capitalization
and spelling, use of verb
tenses, word agreement, or in
the use of personal pronouns.
Legible
Paragraph has two errors in
punctuation, capitalization
and spelling, use of verb
tenses, word agreement, or
in the use of personal
pronouns.
Marginally Legible
Paragraph has more than three
errors in punctuation, capitalization
and spelling, use of verb tenses,
word agreement, or use of personal
pronouns that make understanding
difficult.
Not legible
TOTAL POINTS:
ACCO 110 Quantitative Aspects of Accounting 116
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APPENDIX C:
THE WRITING PROCESS
SIX-TRAIT ANALYTIC WRITING RUBRIC
Retrieved from:
http://www.azed.gov/standards-development-assessment/six-traits/
ACCO 110 Quantitative Aspects of Accounting 117
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APPENDIX C
THE WRITING PROCESS
SIX-TRAIT ANALYTIC WRITING RUBRIC
Student’s name: _________________________________ Date: ______________
Facilitator’s name: ______________________________ Course: ____________
Assignment: ____________________________________
Instructions: This rubric will be used to evaluate written work done by the student in both English and
Spanish. Please refer to the trait that you are evaluating (i.e., Ideas and Content, etc.). Select the
criteria per level (6 = highest, 1 = lowest) that best reflect the student’s writing ability.
Refer to all the Appendix B sheets that describe, in detail, all the writing traits that you are evaluating
in order to properly complete this rubric.
Criteria per Level
(From Highest to Lowest)
Writing Traits 6 5 4 3 2 1
1. Ideas and Content
2. Organization
3. Voice
4. Word Choice
5. Sentence Fluency
6. Conventions
TOTALS - add all the totals down and
then across to obtain the Grand Total.
Grand Total:
___________
Final Score: ___/36_
Scoring Scale: (36 - 0)
Outstanding: 32-36 points = A
Very Good: 29-31 points = B
Satisfactory: 25-28 points = C
Fair: 22-24 points = D
Poor: 0-21 points = F
ACCO 110 Quantitative Aspects of Accounting 118
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Six-Trait Analytic Writing Rubric
Trait #1: Idea and Content
Criteria per Level
6
The writing is exceptionally clear, focused and interesting. It holds the reader’s attention throughout. Main ideas stand
out and are developed by strong support and rich details suitable to audience and purpose. The writing is characterized
by:
• clarity, focus, and control,
• main idea(s) that stands out,
• supporting, relevant, carefully selected details; when appropriate, use of resources provides strong, accurate, credible
support,
• a thorough, balanced, in-depth explanation/exploration of the topic; the writing makes connections and shares insights,
and
• content and selected details that are well suited to audience and purpose.
5
The writing is clear, focused and interesting. It holds the reader’s attention. Main ideas stand out and are developed by
supporting details suitable to audience and purpose. The writing is characterized by:
• clarity, focus, and control,
• main idea(s) that stands out,
• supporting, relevant, carefully selected details; when appropriate, use of resources provides strong, accurate, credible
support,
• a thorough, balanced explanation/exploration of the topic; the writing makes connections and shares insights, and
• content and selected details that are well-suited to audience and purpose.
4
The writing is clear and focused. The reader can easily understand the main ideas. Support is present, although it may be
limited or rather general. The writing is characterized by:
• an easily identifiable purpose,
• clear main idea(s),
• supporting details that are relevant, but may be overly general or limited in places; when appropriate, resources are used
to provide accurate support,
• a topic that is explored/explained, although developmental details may occasionally be out of balance with the main
idea(s); some connections and insights may be present, and
• content and selected details that are relevant, but perhaps not consistently well chosen for audience and purpose.
3
The reader can understand the main ideas, although they may be overly broad or simplistic, and the results may not be
effective. Supporting detail is often limited, insubstantial, overly general, or occasionally slightly off-topic. The writing is
characterized by:
• an easily identifiable purpose and main idea(s),
• predictable or overly obvious main ideas or plot; conclusions or main points seem to echo observations heard
elsewhere,
• support that is attempted, but developmental details that are often limited in scope, uneven, somewhat off-topic,
predictable, or overly general,
• details that may not be well-grounded in credible resources; they may be based on clichés, stereotypes or questionable
sources of information, and
• difficulties when moving from general observations to specifics.
2
Main ideas and purpose are somewhat unclear or development is attempted but minimal. The writing is characterized by:
• a purpose and main idea(s) that may require extensive inferences by the reader,
• minimal development; insufficient details,
• irrelevant details that clutter the text, and
• extensive repetition of detail.
1 The writing lacks a central idea or purpose. The writing is characterized by:
• ideas that are extremely limited or simply unclear and
• attempts at development that are minimal or non-existent; the paper is too short to demonstrate the development of an
idea.
ACCO 110 Quantitative Aspects of Accounting 119
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Trait #2: Organization
Criteria per Level
6
The organization enhances the central idea(s) and its development. The order and structure are compelling and
move the reader through the text easily. The writing is characterized by:
• effective, perhaps creative sequencing; the organizational structure fits the topic, and the writing is easy to
follow,
• a strong, inviting beginning that draws the reader in and a strong satisfying sense of resolution or closure,
• smooth, effective transitions among all elements (sentences, paragraphs, and ideas), and
• details that fit where placed.
5
The organization enhances the central idea(s) and its development. The order and structure are strong and
move the reader through the text. The writing is characterized by:
• effective sequencing; the organizational structure fits the topic, and the writing is easy to follow,
• an inviting beginning that draws the reader in and a satisfying sense of resolution or closure,
• smooth, effective transitions among all elements (sentences, paragraphs, and ideas), and
• details that fit where placed.
4
Organization is clear and coherent. Order and structure are present, but may seem formulaic. The writing is
characterized by:
• clear sequencing,
• an organization that may be predictable,
• a recognizable, developed beginning that may not be particularly inviting; a developed conclusion that may
lack subtlety,
• a body that is easy to follow with details that fit where placed,
• transitions that may be stilted or formulaic, and
• organization which helps the reader, despite some weaknesses.
3
An attempt has been made to organize the writing; however, the overall structure is inconsistent or skeletal.
The writing is characterized by:
• attempts at sequencing, but the order or the relationship among ideas may occasionally be unclear,
• a beginning and an ending which, although present, are either undeveloped or too obvious (e.g. “My topic
is...”, “These are all the reasons that…”),
• transitions that sometimes work. The same few transitional devices (e.g., coordinating conjunctions,
numbering, etc.) may be overused,
• a structure that is skeletal or too rigid,
• placement of details that may not always be effective, and
• organization which lapses in some places, but helps the reader in others.
2
The writing lacks a clear organizational structure. An occasional organizational device is discernible;
however, the writing is either difficult to follow and the reader has to reread substantial portions, or the piece
is simply too short to demonstrate organizational skills. The writing is characterized by:
• some attempts at sequencing, but the order or the relationship among ideas is frequently unclear,
• a missing or extremely undeveloped beginning, body, and/or ending,
• a lack of transitions, or when present, ineffective or overused,
• a lack of an effective organizational structure, and
• details that seem to be randomly placed, leaving the reader frequently confused.
1
The writing lacks coherence; organization seems haphazard and disjointed. Even after rereading, the reader
remains confused. The writing is characterized by:
• a lack of effective sequencing,
• a failure to provide an identifiable beginning, body and/or ending,
• a lack of transitions,
• pacing that is consistently awkward; the reader feels either mired down in trivia or rushed along too rapidly,
and
• a lack of organization which ultimately obscures or distorts the main point.
ACCO 110 Quantitative Aspects of Accounting 120
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Trait #3: Voice
Criteria per Level
6
The writer has chosen a voice appropriate for the topic, purpose and audience. The writer seems deeply
committed to the topic, and there is an exceptional sense of “writing to be read.” The writing is expressive,
engaging, or sincere. The writing is characterized by:
• an effective level of closeness to or distance from the audience (e.g., a narrative should have a strong
personal voice, while an expository piece may require extensive use of outside resources and a more
academic voice; nevertheless, both should be engaging, lively, or interesting; technical writing may require
greater distance),
• an exceptionally strong sense of audience; the writer seems to be aware of the reader and of how to
communicate the message most effectively; the reader may discern the writer behind the words and feel a
sense of interaction, and
• a sense that the topic has come to life; when appropriate, the writing may show originality, liveliness,
honesty, conviction, excitement, humor, or suspense.
5
The writer has chosen a voice appropriate for the topic, purpose, and audience. The writer seems committed to
the topic, and there is a sense of “writing to be read.” The writing is expressive, engaging or sincere. The
writing is characterized by:
• an appropriate level of closeness to or distance from the audience (e.g., a narrative should have a strong
personal voice while an expository piece may require extensive use of outside resources and a more academic
voice; nevertheless, both should be engaging, lively or interesting; technical writing may require greater
distance),
• a strong sense of audience; the writer seems to be aware of the reader and of how to communicate the
message most effectively; the reader may discern the writer behind the words and feel a sense of interaction,
and
• a sense that the topic has come to life; when appropriate, the writing may show originality, liveliness,
honesty, conviction, excitement, humor, or suspense.
4
A voice is present. The writer demonstrates commitment to the topic, and there may be a sense of “writing to
be read.” In places, the writing is expressive, engaging, or sincere. The writing is characterized by:
• a questionable or inconsistent level of closeness to or distance from the audience,
• a sense of audience; the writer seems to be aware of the reader but has not consistently employed an
appropriate voice; the reader may glimpse the writer behind the words and feel a sense of interaction in
places, and
• liveliness, sincerity, or humor when appropriate; however, at times the writing may be either inappropriately
casual or personal, or inappropriately formal and stiff.
3
The writer’s commitment to the topic seems inconsistent. A sense of the writer may emerge at times; however,
the voice is either inappropriately personal or inappropriately impersonal. The writing is characterized by:
• a limited sense of audience; the writer’s awareness of the reader is unclear,
• an occasional sense of the writer behind the words; however, the voice may shift or disappear a line or two
later and the writing become somewhat mechanical, and
• a limited ability to shift to a more objective voice when necessary.
2
The writing provides little sense of involvement or commitment. There is no evidence that the writer has
chosen a suitable voice. The writing is characterized by:
• little engagement of the writer; the writing tends to be largely flat, lifeless, stiff, or mechanical,
• a voice that is likely to be overly informal and personal,
• a lack of audience awareness; there is little sense of "writing to be read," and
• little or no hint of the writer behind the words. There is rarely a sense of interaction between reader and
writer.
1
The writing seems to lack a sense of involvement or commitment. The writing is characterized by:
• no engagement of the writer; the writing is flat and lifeless,
• a lack of audience awareness; there is no sense of “writing to be read,” and
• no hint of the writer behind the words. There is no sense of interaction between writer and reader; the writing
does not involve or engage the reader.
ACCO 110 Quantitative Aspects of Accounting 121
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Trait #4: Word Choice
Criteria per Level
6
Words convey the intended message in an exceptionally interesting, precise, and natural way appropriate to
audience and purpose. The writer employs a rich, broad range of words, which have been carefully chosen
and thoughtfully placed for impact. The writing is characterized by:
• accurate, strong, specific words; powerful words energize the writing,
• fresh, original expression; slang, if used, seems purposeful and is effective,
• vocabulary that is striking and varied, but that is natural and not overdone,
• ordinary words used in an unusual way, and
• words that evoke strong images; figurative language may be used.
5
Words convey the intended message in an interesting, precise, and natural way appropriate to audience and
purpose. The writer employs a broad range of words which have been carefully chosen and thoughtfully
placed for impact. The writing is characterized by:
• accurate, specific words; word choices energize the writing,
• fresh, vivid expression; slang, if used, seems purposeful and is effective,
• vocabulary that may be striking and varied, but that is natural and not overdone,
• ordinary words used in an unusual way, and
• words that evoke clear images; figurative language may be used.
4
Words effectively convey the intended message. The writer employs a variety of words that are functional
and appropriate to audience and purpose. The writing is characterized by:
• words that work but do not particularly energize the writing,
• expression that is functional; however, slang, if used, does not seem purposeful and is not particularly
effective,
• attempts at colorful language that may occasionally seem overdone,
• occasional overuse of technical language or jargon, and
• rare experiments with language; however, the writing may have some fine moments and generally avoids
clichés.
3
Language is quite ordinary, lacking interest, precision and variety, or may be inappropriate to audience and
purpose in places. The writer does not employ a variety of words, producing a sort of “generic” paper filled
with familiar words and phrases. The writing is characterized by:
• words that work, but rarely capture the reader’s interest,
• expression that seems mundane and general; slang, if used, does not seem purposeful and is not effective,
• attempts at colorful language that seem overdone or forced,
• words that are accurate for the most part, although misused words may occasionally appear, technical
language or jargon may be overused or inappropriately used, and
• reliance on clichés and overused expressions.
2
Language is monotonous and/or misused, detracting from the meaning and impact. The writing is
characterized by:
• words that are colorless, flat or imprecise,
• monotonous repetition or overwhelming reliance on worn expressions that repeatedly distract from the
message, and
• images that are fuzzy or absent altogether.
1
The writing shows an extremely limited vocabulary or is so filled with misuses of words that the meaning is
obscured. Only the most general kind of message is communicated because of vague or imprecise language.
The writing is characterized by:
• general, vague words that fail to communicate,
• an extremely limited range of words, and
• words that simply do not fit the text; they seem imprecise, inadequate, or just plain wrong.
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Trait #5: Sentence Fluency
Criteria per Level
6
The writing has an effective flow and rhythm. Sentences show a high degree of craftsmanship, with
consistently strong and varied structure that makes expressive oral reading easy and enjoyable. The writing is
characterized by:
• a natural, fluent sound; it glides along with one sentence flowing effortlessly into the next,
• extensive variation in sentence structure, length, and beginnings that add interest to the text,
• sentence structure that enhances meaning by drawing attention to key ideas or reinforcing relationships
among ideas,
• varied sentence patterns that create an effective combination of power and grace,
• strong control over sentence structure; fragments, if used at all, work well, and
• stylistic control; dialogue, if used, sounds natural.
5
The writing has an easy flow and rhythm. Sentences are carefully crafted, with strong and varied structure
that makes expressive oral reading easy and enjoyable. The writing is characterized by:
• a natural, fluent sound; it glides along with one sentence flowing into the next,
• variation in sentence structure, length, and beginnings that add interest to the text,
• sentence structure that enhances meaning,
• control over sentence structure; fragments, if used at all, work well, and
• stylistic control; dialogue, if used, sounds natural.
4
The writing flows; however, connections between phrases or sentences may be less than fluid. Sentence
patterns are somewhat varied, contributing to ease in oral reading. The writing is characterized by:
• a natural sound; the reader can move easily through the piece, although it may lack a certain rhythm and
grace,
• some repeated patterns of sentence structure, length, and beginnings that may detract somewhat from
overall impact,
• strong control over simple sentence structures, but variable control over more complex sentences;
fragments, if present, are usually effective, and
• occasional lapses in stylistic control; dialogue, if used, sounds natural for the most part, but may at times
sound stilted or unnatural.
3
The writing tends to be mechanical rather than fluid. Occasional awkward constructions may force the reader
to slow down or reread. The writing is characterized by:
• some passages that invite fluid oral reading; however, others do not,
• some variety in sentences structure, length, and beginnings, although the writer falls into repetitive sentence
patterns,
• good control over simple sentence structures, but little control over more complex sentences; fragments, if
present, may not be effective,
• sentences which, although functional, lack energy, and
• lapses in stylistic control; dialogue, if used, may sound stilted or unnatural.
2
The writing tends to be either choppy or rambling. Awkward constructions often force the reader to slow
down or reread. The writing is characterized by:
• significant portions of the text that are difficult to follow or read aloud,
• sentence patterns that are monotonous (e.g., subject-verb or subject-verb-object), and
• a significant number of awkward, choppy, or rambling constructions.
1
The writing is difficult to follow or to read aloud. Sentences tend to be incomplete, rambling, or very
awkward. The writing is characterized by:
• text that does not invite, and may not even permit, smooth oral reading,
• confusing word order that is often jarring and irregular,
• sentence structure that frequently obscures meaning, and
• sentences that are disjointed, confusing, or rambling.
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Trait #6: Conventions
Criteria per Level
6
The writing demonstrates exceptionally strong control of standard writing conventions (e.g., punctuation, spelling, capitalization, paragraph breaks, grammar and usage) and uses them effectively to enhance communication. Errors are so few and so minor that the
reader can easily skim right over them unless specifically searching for them. The writing is characterized by:
• strong control of conventions; manipulation of conventions may occur for stylistic effect, • strong, effective use of punctuation that guides the reader through the text,
• correct spelling, even of more difficult words,
• paragraph breaks that reinforce the organizational structure, • correct grammar and usage that contribute to clarity and style.
• skill in using a wide range of conventions in a sufficiently long and complex piece, and
• little or no need for editing.
5
The writing demonstrates strong control of standard writing conventions (e.g., punctuation, spelling, capitalization, paragraph breaks,
grammar and usage) and uses them effectively to enhance communication. Errors are so few and so minor that they do not impede
readability. The writing is characterized by: • strong control of conventions,
• effective use of punctuation that guides the reader through the text,
• correct spelling, even of more difficult words, • paragraph breaks that reinforce the organizational structure,
• correct capitalization; errors, if any, are minor,
• correct grammar and usage that contribute to clarity and style, • skill in using a wide range of conventions in a sufficiently long and complex piece, and
• little need for editing.
4
The writing demonstrates control of standard writing conventions (e.g., punctuation, spelling, capitalization, paragraph breaks, grammar and usage). Minor errors, while perhaps noticeable, do not impede readability. The writing is characterized by:
• control over conventions used, although a wide range is not demonstrated,
• correct end-of-sentence punctuation; internal punctuation may sometimes be incorrect, • spelling that is usually correct, especially of common words,
• basically sound paragraph breaks that reinforce the organizational structure,
• correct capitalization; errors, if any, are minor, • occasional lapses in correct grammar and usage; problems are not severe enough to distort meaning or confuse the reader, and
• moderate need for editing.
3
The writing demonstrates limited control of standard writing conventions (e.g., punctuation, spelling, capitalization, paragraph breaks,
grammar and usage). Errors begin to impede readability. The writing is characterized by: • some control over basic conventions; the text may be too simple to reveal mastery,
• end-of-sentence punctuation that is usually correct; however, internal punctuation contains frequent errors,
• spelling errors that distract the reader; misspelling of common words occurs,
• paragraphs that sometimes run together or begin at ineffective places,
• capitalization errors,
• errors in grammar and usage that do not block meaning but do distract the reader, and • significant need for editing.
2
The writing demonstrates little control of standard writing conventions. Frequent, significant errors impede readability. The writing is
characterized by: • little control over basic conventions,
• many end-of-sentence punctuation errors; internal punctuation contains frequent errors,
• spelling errors that frequently distract the reader; misspelling of common words often occurs, • paragraphs that often run together or begin in ineffective places,
• capitalization that is inconsistent or often incorrect,
• errors in grammar and usage that interfere with readability and meaning, and • substantial need for editing.
1
Numerous errors in usage, spelling, capitalization, and punctuation repeatedly distract the reader and make the text difficult to read. In
fact, the severity and frequency of errors are so overwhelming that the reader finds it difficult to focus on the message and must reread for meaning. The writing is characterized by:
• very limited skill in using conventions,
• basic punctuation (including end-of-sentence punctuation) that tends to be omitted, haphazard, or incorrect, • frequent spelling errors that significantly impair readability,
• paragraph breaks that may be highly irregular or so frequent (every sentence) that they bear no relation to the organization of the text,
• capitalization that appears to be random, and • a need for extensive editing.
ACCO 110 Quantitative Aspects of Accounting 124
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APÉNDICE D/APPENDIX D:
INFORMACIÓN ACERCA DEL LABORATORIO DE IDIOMAS
Y EL E-LAB
LANGUAGE LAB AND E-LAB INFORMATION
ACCO 110 Quantitative Aspects of Accounting 125
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Apéndice D
Información acerca del Laboratorio de Idiomas y el E-Lab
El Laboratorio de Idiomas y el E-Lab están diseñados para ayudar a los estudiantes a desarrollar sus
habilidades lingüísticas en inglés y en español y a lograr los objetivos de aprendizaje a lo largo de su
carrera. Ambos cuentan con una amplia variedad de ejercicios visuales y auditivos en línea, recursos
de investigación y actividades de escritura guiada, que les permiten a los alumnos mejorar sus
habilidades de comprensión auditiva y de lectura, pronunciación, desarrollo de vocabulario, gramática
y escritura.
El Laboratorio de Idiomas también ofrece una gran cantidad de páginas web de English for Speakers of
Other Languages (ESOL, por sus siglas en inglés: Inglés para hablantes de otros idiomas) que han sido
seleccionadas cuidadosamente. Así también, cuenta con otras páginas electrónicas en español, con el
fin de satisfacer las necesidades de los estudiantes. Además, el Laboratorio de Idiomas y el E-Lab
cuentan con otras aplicaciones informáticas que fomentan el aprendizaje del idioma y del contenido
académico, tales como Tell Me More, NetTutor y Blackboard Collaborate.
Tell Me More es un sistema eficaz para aprender inglés y español, que les permite a los estudiantes
reforzar sus destrezas y además cumplir con las horas de laboratorio que requieren sus clases. Para
poder usar este programa, los estudiantes necesitan Internet, el navegador Internet Explorer y acceso a
la plataforma Blackboard.
Inicialmente, el sistema evalúa el nivel de conocimiento de los estudiantes y crea un programa de
aprendizaje, adaptado a las especificidades de lenguaje de cada uno, lo que permite medir el progreso
individual. Los alumnos pueden mejorar su pronunciación, gramática y destrezas auditivas, desde el
nivel de principiante hasta el nivel avanzado, con dos perfiles diferentes: lenguaje cotidiano y lenguaje
de negocios.
NetTutor es un servicio de tutoría en línea, que cuenta con tutoría en directo para materias cuánticas y
de computación (tiene horarios fijos). En los cursos en los que no se ofrece tutoría en directo, los
estudiantes pueden publicar sus dudas, las cuales se contestarán en un lapso de 72 horas. El sistema
también cuenta con un banco de preguntas y respuestas frecuentes, que está disponible 24 horas al día,
los siete días de la semana. NetTutor puede accederse remotamente, siempre y cuando cuente con
conexión a Internet. Este servicio ofrece tutorías en las siguientes materias:
Inglés (disponible para todos los cursos)
Español (disponible para todos los cursos)
Estadísticas (el estudiante debe estar matriculado en el curso)
Matemáticas (el estudiante debe estar matriculado en el curso)
Contabilidad (el estudiante debe estar matriculado en el curso)
Sistemas de información computarizada (el estudiante debe estar matriculado en el curso).
Blackboard Collaborate es una herramienta electrónica que, entre otros aspectos, promueve el uso de
la voz en línea para que los alumnos y el facilitador interactúen y para desarrollar material didáctico.
Los estudiantes usan Blackboard Collaborate para participar en los foros de discusión oral en línea,
ACCO 110 Quantitative Aspects of Accounting 126
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preparar presentaciones orales, enviar mensajes de voz y cumplir con otras asignaciones. La
aplicación principal de uso de voz se llama Voice Authoring, que cuenta con las siguientes
herramientas:
Voice Board: puede publicar y escuchar mensajes orales en un foro de discusión en línea y
postear comentarios orales y escritos.
Voice E-mail: sirve para enviar correos electrónicos con mensajes de voz y escritos.
Voice Podcaster: facilita la creación y distribución de mensajes orales de los participantes.
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Appendix D:
Language Lab and E-Lab Information
The Language Lab and E-Lab are designed to help students strengthen their linguistic skills in English
and Spanish and to fulfill the content objectives of the course. Both labs count on a wide variety of
visual and auditory on-line exercises, Internet-based research, and guided writing activities that allow
students to improve their listening and reading comprehension skills, pronunciation, vocabulary
building, grammar, and writing.
The Language Lab also offers a package of several carefully selected English for Speakers of Other
Languages (ESOL) websites, as well as other Spanish web pages designed to meet the students’ needs.
Additionally, the Language Lab and E-Lab provide other software applications, such as Tell Me More,
NetTutor and Blackboard Collaborate, that promote language and academic content learning.
Tell Me More is an effective system for English and Spanish learning that allows students to
strengthen their skills and fulfill the language lab hours required in their classes. Students must have
Internet connection, Internet Explorer browser, and access to Blackboard to be able to use this
program.
The system initially assesses students’ knowledge and creates a learning path specifically tailored to
each student’s needs, thus allowing facilitators to measure every student’s progress. Students can
improve their pronunciation, grammar and listening skills, from beginner to advanced levels, with two
different profiles: everyday language and business oriented language.
NetTutor is an online tutoring service which provides live tutoring for numerical and computer classes
(scheduled hours apply). Students can post their questions for classes which do not offer live tutoring.
These will be answered within 72 hours. The system also has a “Frequently Asked Questions” section
available 24/7. NetTutor can be accessed remotely with an Internet connection. This service offers
tutoring for the following subjects:
English (available for all courses),
Spanish (available for all courses),
Statistics (student must be enrolled in the course),
Mathematics (student must be enrolled in the course),
Accounting (student must be enrolled in the course), and
Computer Information Systems (student must be enrolled in the course).
Blackboard Collaborate is an electronic tool that, among other aspects, promotes the use of voice
online, allowing students and the facilitator to interact and to develop academic content. Students use
Blackboard Collaborate to participate in oral online discussion forums prepare oral presentations, send
ACCO 110 Quantitative Aspects of Accounting 128
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voice e-mails, and complete other assignments. The main voice application is Voice Authoring which
includes the following tools:
Voice Board: allows participants to post and listen to voice messages on discussion boards and
to post oral and written comments.
Voice E-mail: allows participants to send voice and written messages via e-mail.
Voice Podcaster: facilitates the creation and distribution of participants’ voice messages.
ACCO 110 Quantitative Aspects of Accounting 129
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APPENDIX E: LANGUAGE LAB/E-LAB DOCUMENTATION
ACCO 110 Quantitative Aspects of Accounting 130
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APÉNDICE E/APPENDIX E
LANGUAGE LAB/E-LAB DOCUMENTATION
Instructions: Each student will complete the following forms and give them to the facilitator to be
included as part of the assessment criteria for the class.
Ana G. Méndez University System
Language Lab/E-Lab
Attendance Log
Student’s Name: _______________________________________________________
Student’s ID Number: _____________________
Course: ___________________
Facilitator’s Name: _____________________________________________________
Semester: ___________________ PT: _____________________
Language Lab/E-Lab Documentation
ACCO 110 Quantitative Aspects of Accounting 131
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Instructions: Each student should complete this form and submit it weekly to the facilitator as part of
the class evaluation based on assignments given by the facilitator.
AREAS OF
IMPROVEMENT
AND ASSIGNMENTS PROVIDED BY
FACILITATOR
DATE ELECTRONIC
RESOURCES
USED AND
TASKS
COMPLETED
AGM
CLASSROOM
LAB. (L)
OFF-CAMPUS
PRACTICE (O)
STAFF/FACULTY
SIGNATURE
Tell Me More
NetTutor
Blackboard
Collaborate
Tools
Internet-Based
Research
(Virtual
Library)
English
and/or
Spanish
Websites
Activities
Total number of hours: _______
ACCO 110 Quantitative Aspects of Accounting 132
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APÉNDICE F/APPENDIX F: RÚBRICA DEL ENSAYO
ESSAY RUBRIC
ACCO 110 Quantitative Aspects of Accounting 133
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APÉNDICE F: RÚBRICA DEL ENSAYO
Nombre del estudiante: ___________________________________________________
Fecha: _____________________________ Tema: _____________________________
Instrucciones: Escriba una “X” en el encasillado que aplica a cada criterio. Para obtener el total, sume los números
correspondientes hacia abajo y luego hacia el lado.
Criterios 5
Excelente
4
Muy
bueno
3
Bueno
2
Promedio
1
Deficiente
Contenido
Propósito: El propósito o argumento central del
escritor es evidente al lector.
Contenido: La presentación de información relevante
y legítima apoya el propósito o argumento central
claramente y demuestra un análisis profundo de un
tema significativo. El lector adquiere percepciones
importantes.
Organización: Las ideas están organizadas de manera
lógica para apoyar el propósito o argumento; fluyen
fácilmente entre sí y están claramente vinculadas. El
lector sigue el razonamiento con facilidad.
Cautiva al lector y mantiene su interés a través del
trabajo.
Pensamiento crítico: Critica el contexto del discurso
académico en términos de las suposiciones del
estudiante; integra diferentes maneras
epistemológicas y disciplinarias de saber e incluye
evidencia de autorreflexión y autoevaluación.
Formula conclusiones basadas en lo investigado.
Demuestra que entiende las ideas significativas para
alcanzar organizadamente un nivel alto de
comprensión.
Lenguaje
Demuestra dominio del idioma del taller, incluyendo
el vocabulario académico, la sintaxis y el flujo de
ideas.
Usa correctamente la ortografía, puntuación, y el
estilo APA.
Emplea un nivel de formalidad del idioma que es
apropiado para el tipo de documento.
Totales
(70 % para contenido y 30 % para lenguaje)
Total:
_____
Firma del facilitador: ______________________________ Date: ____________________________
Escala evaluativa: (0-50)
Excelente: 45-50 puntos = A
Bueno: 40-44 puntos = B
Satisfactorio: 35-39 puntos = C
Regular: 30-34 puntos = D
Pobre: 0-29 puntos = F
ACCO 110 Quantitative Aspects of Accounting 134
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APPENDIX F: ESSAY RUBRIC
Student’s name: _________________________________________________________
Date: _____________________________ Topic: _____________________________
Instructions: Write an “X” in the box that applies for each criterion. Add the corresponding
numbers down and across to obtain the total.
Criteria 5
Excellent
4
Very Good
3
Good
2
Average
1
Poor
Content
Purpose: Writer's central purpose or argument is readily
apparent to the reader.
Content: Presentation of relevant and legitimate
information clearly supports a central purpose or argument
and shows a thoughtful, in-depth analysis of a significant
topic. Reader gains important insights.
Organization: Ideas are arranged in a logical order to
support the purpose or argument; they flow smoothly from
one to another and are clearly linked to each other. Reader
can easily follow the line of reasoning.
Writing is compelling; it hooks the reader and sustains
interest throughout.
Critical Thinking: Critiques context of the scholarly
discourse in terms of the student’s assumptions.
Integrates different disciplinary and epistemological ways
of knowing and includes evidence of reflection and self-
assessment.
Draws conclusions based on research-based facts.
Demonstrates a comprehensive grasp of significant ideas
to reach a higher level of understanding in an organized
manner.
Language
Demonstrates a command of the language of the
workshop, including academic vocabulary, syntax and
flow of ideas.
Uses spelling, punctuation, and APA style correctly.
Uses a level of formality of language that is appropriate
for the nature of the document.
Totals
(70% for content and 30% for language)
Total:
_____
Facilitator’s signature: _____________________________________ Date:
_________________________
Scoring Scale (0-50)
Outstanding: 45-50 puntos = A
Very Good: 40-44 puntos = B
Satisfactory: 35-39 puntos = C
Fair: 30-34 puntos = D
Poor: 0-29 puntos = F
ACCO 110 Quantitative Aspects of Accounting 135
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APÉNDICE G/APPENDIX G:
RÚBRICA DE PARTICIPACIÓN EN CLASE
CLASS PARTICIPATION RUBRIC
ACCO 110 Quantitative Aspects of Accounting 136
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APÉNDICE G: RÚBRICA DE PARTICIPACIÓN EN CLASE
Los estudiantes y los facilitadores deben utilizar esta rúbrica para evaluar la participación en clase.
Nombre del estudiante: ______________________ Fecha: _______________
Tema: ________________________________________ Taller: ______________
Instrucciones: Por favor refiérase a los criterios que evalúa y déjese llevar por la escala, de manera
que asigne los puntos que mejor reflejen la participación en clase del alumno. Cinco corresponde a
la máxima puntuación, mientras uno refleja la puntuación mínima. También puede escribir sus
comentarios (opcional).
Escriba una “X” en el encasillado que aplique a cada criterio. Para obtener el total, sume los
números correspondientes hacia abajo y luego hacia el lado. Utilice la escala evaluativa para
determinar la calificación final.
Escala:
5=Puntuación máxima 1=Puntuación mínima
5 4 3 2 1
Criterios Contenido
Participación, recursos y herramientas de la clase y
en línea:
1. Participa activamente en todas las actividades de la
clase, incluyendo las herramientas de Blackboard
Collaborate y los foros de discusión.
Iniciativa y creatividad:
2. Demuestra iniciativa y creatividad en las actividades
de la clase.
Discusiones y comentarios (escritos y orales):
3. Evidencia su interés en las discusiones que se
presentan y expresa comentarios pertinentes, por
escrito y oralmente, de manera oportuna.
Publicación de trabajos y retroalimentación:
4. Publica oportunamente el trabajo asignado, dando
tiempo suficiente para recibir retroalimentación.
Información adicional:
5. Contribuye a la clase con material e información
adicional.
Atención y empatía:
6. Demuestra atención y empatía hacia las opiniones y los
argumentos de sus compañeros.
Respeto sin prejuicios:
7. Respeta las preguntas y planteamientos de los
compañeros.
ACCO 110 Quantitative Aspects of Accounting 137
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Escala:
5=Puntuación máxima 1=Puntuación mínima
5 4 3 2 1
Criterios Lenguaje
Uso apropiado del español académico y técnico:
8. Contribuye frecuentemente a las discusiones en clase y
emplea el vocabulario académico y técnico, en
español, con propiedad y corrección.
Formulación y contestación de preguntas:
9. Formula /contesta preguntas pertinentes al tema de la
clase y utiliza el español con propiedad y corrección
consistentemente.
Expresividad y articulación:
10. Habla claramente, sin errores gramaticales y pronuncia
todos los términos correcta y precisamente.
Subtotales
(70 % de contenido y 30 % de lenguaje)
Total:
______
Criterios de redacción (70 %) Subtotal por criterio
Participación en clase y en línea 7.
Iniciativa y creatividad 8.
Discusiones y comentarios (escritos y orales) 9.
Publicación de trabajos y retroalimentación 10.
Información adicional 11.
Atención y empatía 12.
Respeto sin prejuicios 13.
Criterios de lenguaje (30 %) 14.
Uso apropiado del vocabulario académico y técnico
Formulación y contestación de preguntas
Expresividad y articulación
TOTAL (Sume todos los subtotales para determinar
la puntuación y calificación final.)
Puntuación final: ___/50_
Calificación:_____
Escala evaluativa: (0-50) Excelente: 45-50 puntos = A Bueno: 40-44 puntos = B Satisfactorio: 35-39 puntos = C Regular: 30-34 puntos = D Pobre: 0-29 puntos = F
Firma del facilitador: _______________________ Fecha: ____________________
ACCO 110 Quantitative Aspects of Accounting 138
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APPENDIX G: CLASS PARTICIPATION RUBRIC
NOTE: Students and facilitators are required to use his rubric to evaluate class participation.
Student’s name: ________________________ Date: _______________________________
Topic__________________________________ Workshop Number: ____________________
Instructions:
Please refer to each criterion listed below in order to evaluate class participation.
Apply the points that best reflect the student’s participation in class as follows:
(5 = Highest, 1 = Lowest)
Place an “X” in the box that applies for each criterion and feel free to write any comments.
To obtain the Final Total Score, add the corresponding numbers down and then across.
Use the Grading Scale to apply the final grade.
Scale:
5 = Highest 1 = Lowest
5 4 3 2 1 Comments
(Optional)
Criteria Content
1. Participation in Class or Online with
Tools/Resources: Participates actively
in all class activities, including the
Blackboard Collaborate Tools and the
Discussion Board.
2. Initiative and Creativity:
Demonstrates initiative and creativity in
class activities.
3. Discussions and Oral/Written
Comments:
Demonstrates interest in class
discussions by posting relevant written
and oral comments in a timely manner.
4. Uploads and Feedback:
Uploads required work in a timely
manner, allowing for sufficient time for
feedback.
5. Additional Information:
Contributes to class with additional
material and information.
6. Attention and Empathy:
Demonstrates attention and empathy
towards classmates’ opinions and
contributions.
7. Respectful and Non-judgmental:
Shows respect towards classmates’
questions and expositions.
ACCO 110 Quantitative Aspects of Accounting 139
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Scale:
5 = Highest 1 = Lowest
5 4 3 2 1 Comments
(Optional)
Criteria Language
8. Proper Use of Academic and Technical
Vocabulary:
Contributes frequently to class discussions in
English using proper and correct academic and
technical vocabulary.
9. Formulating and Responding to
Questions:
Formulates and/or responds to questions
pertinent to the class topic correctly, and
consistently in English.
10. Expressiveness/Articulation:
Speaks clearly with no grammatical errors and
pronounces all terms correctly and precisely.
Subtotals
(70% for Content and 30% for Language)
Total
Points:
________
Writing Criteria (70%) Subtotals per Criterion
Participation in Class or Online with Tools/Resources 15.
Initiative and Creativity 16.
Discussions and Oral/Written Comments 17.
Uploads and Feedback 18.
Additional Information 19.
Attention and Empathy 20.
Respectful and Non-judgmental 21.
22. Language Criteria (30%)
Proper Use of Academic and Technical Vocabulary 23.
Formulating and Responding to Questions 24.
Expressiveness/Articulation
TOTAL (Add all the totals to obtain the final score and grade.)
Final Score: ___/50_
Grade = _______
Scoring Scale (0-50)
Outstanding: 45-50 puntos = A
Very Good: 40-44 puntos = B
Satisfactory: 35-39 puntos = C
Fair: 30-34 puntos = D
Poor: 0-29 puntos = F
Facilitator’s signature: _____________________________ Date: _______________
ACCO 110 Quantitative Aspects of Accounting 140
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APÉNDICE H/APPENDIX H: RÚBRICA DE PRESENTACIÓN ORAL
Y AUDIOVISUAL INDIVIDUAL/GRUPAL
INDIVIDUAL/GROUP ORAL AND AUDIOVISUAL PRESENTATION
RUBRIC
ACCO 110 Quantitative Aspects of Accounting 141
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APÉNDICE H: RÚBRICA DE PRESENTACIÓN ORAL Y AUDIOVISUAL
INDIVIDUAL/GRUPAL
Deben utilizar esta rúbrica, tanto los estudiantes como los facilitadores.
Nombre del estudiante: _______________________ Fecha: _______________
Tema: ________________________________________ Taller: _______________ Instrucciones: Por favor refiérase a los criterios que evalúa y déjese llevar por la escala, de manera
que asigne los puntos que mejor reflejen la participación en clase del alumno. Cinco corresponde a
la máxima puntuación, mientras uno refleja la puntuación mínima. También puede escribir sus
comentarios (opcional).
Escriba una “X” en el encasillado que aplique a cada criterio. Para obtener el total, sume los
números correspondientes hacia abajo y luego hacia el lado. Utilice la escala evaluativa para
determinar la calificación final.
Escala:
5=Puntuación máxima 1=Puntuación mínima
5 4 3 2 1
Criterios Contenido
1. Objetivos, ideas y principios:
Introduce el tema efectivamente e identifica los objetivos,
principios y las ideas de la presentación oral/audiovisual.
2. Coherencia y claridad: Organiza la presentación para que sea coherente y fácil de
seguir; proyecta consistentemente los conceptos con un
enfoque claro.
3. Dominio del contenido:
Domina y explica el contenido apropiadamente, sin cometer
errores.
4. Vínculo con el material de la clase:
Basa las ideas y argumentos en el material y los recursos de la
clase.
5. Captación de la audiencia:
Captura la atención y el interés de la audiencia y promueve su
participación, si aplica.
6. Alto nivel de comprensión:
Evidencia un alto y claro nivel de comprensión de las ideas
significativas.
7. Tipografía y diseño gráfico:
La tipografía y el diseño gráfico cumplen eficazmente con su
propósito y son apropiados para la audiencia.
ACCO 110 Quantitative Aspects of Accounting 142
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Escala:
5=Puntuación máxima 1=Puntuación mínima
5 4 3 2 1
Criterios Lenguaje
8. Destrezas lingüísticas: Domina las destrezas lingüísticas en el en español, por escrito
y orales, incluyendo la sintaxis y el flujo de ideas.
9. Vocabulario académico: Aplica el vocabulario académico eficaz y correctamente.
10. Propiedad y corrección: Emplea la gramática correctamente; el texto no tiene errores.
Subtotales
(70 % de contenido y 30 % de lenguaje)
Total:
______
Criterios de redacción (70 %)
Subtotal por criterio
Objetivos, ideas y principios 3.
Coherencia y claridad 4.
Dominio del contenido 5.
Vínculo con material de la clase 6.
Captación de la audiencia 7.
Alto nivel de comprensión 8.
Tipografía y diseño gráfico 9.
Criterios de lenguaje (30 %)
Destrezas lingüísticas
Vocabulario académico
Propiedad y corrección
TOTAL (Sume todos los subtotales para determinar
la puntuación y calificación final.)
Puntuación final: ___/50_
Calificación:_____
Escala evaluativa: (0-50) Excelente: 45-50 puntos = A Bueno: 40-44 puntos = B Satisfactorio: 35-39 puntos = C Regular: 30-34 puntos = D Pobre: 0-29 puntos = F
Firma del facilitador: _______________________ Fecha: ____________________
ACCO 110 Quantitative Aspects of Accounting 143
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APPENDIX H: INDIVIDUAL/GROUP ORAL AND AUDIOVISUAL PRESENTATION
RUBRIC
NOTE: Students and facilitators are required to use this rubric to evaluate oral and
audiovisual presentations.
Student’s Name: ______________________________Date: _______________________
Topic: ______________________________________ Workshop Number_____________
Instructions: Please refer to each criterion listed below in order to evaluate individual/group
oral/audiovisual presentations.
Apply the points that best reflect the student’s presentations as follows:
(5 = Highest, 1 = Lowest).
Place an “X” in the box that applies for each criterion and feel free to write any comments.
To obtain the Final Total Score, add the corresponding numbers down and then across.
Use the Grading Scale to apply the final grade.
Scale:
5 = Highest 1 = Lowest
5 4 3 2 1 Comments
(Optional)
Criteria Content
1. Objectives, Ideas, and Principles:
Presents an effective introduction to the theme
identifying the objectives, ideas, and principles
that are included in the oral/audiovisual
presentation.
2. Coherence and Clarity:
Presentation is organized and coherent and can be
easily followed; presentation projects the concepts
in a comprehensible manner and reflects a clear
and consistent focus.
3. Content Mastery:
Demonstrates mastery of the theme or subject of
discussion and properly explains the content
without incurring in errors.
4. Resources Support Presentation:
Ideas and arguments of the oral/audiovisual
presentation are well-supported by the resources
presented or discussed in class.
5. Captivated Audience: Captures the attention and interest of the audience
and promotes their participation, if applicable.
6. High Level of Comprehension:
Demonstrates a clear understanding of significant
ideas and projects at a high level of
comprehension.
7. Text Format and Visual Design:
Text and visual design effectively fulfill their
purpose and are appropriate for the audience.
ACCO 110 Quantitative Aspects of Accounting 144
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Scale:
5 = Highest 1 = Lowest
5 4 3 2 1 Comments
(Optional)
Criteria Language
8. Oral and Written Proficiency: Demonstrates excellent oral and written
linguistic skills in English, including syntax
and flow of ideas.
9. Academic/Technical Vocabulary:
Applies academic/technical vocabulary
effectively and correctly to convey the
message.
10. Conventions: Uses proper and correct grammar; text is
free of errors.
Subtotals
(70% for Content and 30% for Language)
Total
Points
_____
Content Criteria (70%) Subtotals per Criterion
Objectives, Ideas, and Principles 25.
Coherence and Clarity 26.
Content Mastery 27.
Resources Support Presentation 28.
Captivated Audience 29.
High Level of Comprehension 30.
Text Format and Visual Design 31.
Language Criteria (30%) 32.
Oral and Written Proficiency 33.
Academic Vocabulary 34.
Conventions
TOTAL (Add all the subtotals to obtain the final
score and grade.)
Final Score: ___/50_
Grade =
Scoring Scale (0-50)
Outstanding: 45-50 puntos = A
Very Good: 40-44 puntos = B
Satisfactory: 35-39 puntos = C
Fair: 30-34 puntos = D
Poor: 0-29 puntos = F
Facilitator’s signature: _____________________________ Date: __________________
ACCO 110 Quantitative Aspects of Accounting 145
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APÉNDICE I/APPENDIX I: AUTORREFLEXIÓN/SELF-
REFLECTION
ACCO 110 Quantitative Aspects of Accounting 146
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APÉNDICE I
AUTORREFLEXIÓN
Nombre del estudiante ______________________ Fecha _____________________
Instrucciones: Complete la(s) pregunta(s) que determine el facilitador usando palabras,
oraciones, dibujos o historias. El facilitador puede elegir otros temas para que complete la
autorreflexión. Sea honesto y apunte ideas que sean importantes y valiosas para usted.
Para evaluar cada autorreflexión, se utilizará el Apéndice C. En las siguientes páginas,
encontrará una explicación de lo que es un diario reflexivo, sus beneficios, el formato, y
algunas preguntas adicionales. Léalo cuidadosamente antes de comenzar a escribir sus
autorreflexiones.
1. ¿Qué conocimiento previo traje a la clase esta semana?
2. ¿Cuáles eran mis expectativas para esta semana? ¿Las cumplí?
3. ¿Cuál fue mi mayor logro esta semana, cómo lo aplicaré a mi vida personal o
trabajo?
4. ¿Cuál fue mi mayor reto esta semana, qué pasos tomé o tomaré para superarlo?
5. ¿Cuál es la prioridad #1 que deseo realizar antes del próximo taller, cómo lo
lograré?
6. ¿Cuáles fueron algunos conceptos, factores e ideas que yo descubrí/aprendí esta
semana? Recuerde que tal vez esté familiarizado con el concepto; trate de escribir
algo nuevo sobre el mismo.
7. ¿En qué área específica necesito ayuda, qué puedo hacer para ayudarme a mí
mismo?
8. ¿Alcancé mis metas esta semana? Si es así, ¿qué hice específicamente para
ayudarme? Si no, ¿qué puedo hacer para mejorar este aspecto, qué haré de manera
diferente la próxima vez?
9. ¿Qué hice específicamente para contribuir al aprendizaje de mis compañeros esta
semana? ¿Qué aprendí de ellos?
10. ¿Sobre qué quiero aprender más y por qué?
11. ¿Cómo crecí, mejoré y me desarrollé esta semana? Sea específico; explique cómo
aplicará esto a su vida personal o profesional.
ACCO 110 Quantitative Aspects of Accounting 147
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APPENDIX I
SELF-REFLECTION
Directions: Complete the question/questions below determined by the facilitator using
words, sentences, pictures, or stories. The facilitator may specify other topics. Be honest
and record ideas that are important and meaningful to you. Self-reflections will be
evaluated using Appendix C: The Writing Process Six-Trait Analytic Writing Rubric. On
the next page, you will find an explanation of what a reflective journal is, its benefits,
format, and some additional questions. Read this carefully before working on your
reflective journal.
1. What prior knowledge did I bring to the class this week?
2. What were my expectations for this week? Were they fulfilled?
3. What was my greatest accomplishment this week, and how will I apply it in my
personal life or place of work?
4. What was my greatest challenge this week, and what steps did I take or will take to
overcome it?
5. What is the #1 priority that I need to accomplish before the next workshop, and how
will I achieve it?
6. What were some important concepts, factors and ideas that I discovered/learned this
week? Remember that you may have already heard or known about the concept
before; if so, try to write something new about it.
7. In what specific area do I still need help, and what can I do to help myself?
8. Did I reach my goals for this week? If so, what did I specifically do to help myself?
If not, what can I do to improve, and what will I do differently next time?
9. What did I do specifically to contribute to my peers’ learning this week? What did
I learn from them?
10. What do I want to learn more about and why?
11. How did I grow, improve, and develop myself this week? Be specific. Explain
how you will apply this to your personal or work life.
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What Is a Reflective Journal?
A reflective journal is a steadily growing document where learners record their reflections
and thoughts on what they are learning required for their degree area and application to
real-life job situations.
Benefits
By keeping a record of their teaching and learning experiences, students are able to push
themselves forward on their professional development journey. There's an old saying that
states, "You don't know what you know until you've written it down." Several research
studies have found this to be true. By writing what you've learned, you can track the
progress you've made, and you can also begin to notice the gaps in your knowledge and
skills as a dual language professional.
Format
You may write your journal in a free flowing essay form or respond to the following
entries (questions) that may apply for a particular workshop session:
Two main ideas/concepts I found particularly useful in this week’s workshop are …
Some personal beliefs about teaching and learning that have changed as a result of
this workshop are …
One concept I learned in this workshop which I may be able to apply in the future is
...
Some issues that greatly interested me and that I would like to study in greater
detail are ...
I am still unsure about ...
Some topics which, in my opinion, should have been covered but were not covered
are …
Some learning strategies that I have used in the past and were reinforced by this
workshop are …
Some particularly interesting facts I learned in this session are ...
Note: Use the Six-Trait Analytic Writing Rubric found in Appendix C for evaluation
purposes.
Vijay Gambhir July 8, 2010
Adapted from: Learning Journals http://www.audiencedialogue.net/journal.html
ACCO 110 Quantitative Aspects of Accounting 149
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APÉNDICE J/APPENDIX J: RÚBRICA DE LOS JUEGOS DE ROL
ROLE-PLAYING RUBRIC
ACCO 110 Quantitative Aspects of Accounting 150
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APÉNDICE J: RÚBRICA DE LOS JUEGOS DE ROL
Tanto estudiantes como facilitadores deben utilizar esta rúbrica para evaluar los juegos de rol.
Nombre del estudiante: _______________________ Fecha: _______________
Tema: ________________________________________ Taller: _______________
Instrucciones: Por favor refiérase a los criterios que evalúa y déjese llevar por la escala, de
manera que asigne los puntos que mejor reflejen la presentación de juegos de rol. Cinco
corresponde a la máxima puntuación, mientras uno refleja la puntuación mínima. También
puede escribir sus comentarios (opcional).
Escriba una “X” en el encasillado que aplique a cada criterio. Para obtener el total, sume
los números correspondientes hacia abajo y luego hacia el lado. Utilice la escala evaluativa
para determinar la calificación final.
Escala:
5=Puntuación máxima 1=Puntuación mínima
5 4 3 2 1 Comentarios
(Opcional)
Criterios Contenido
1. Objetivos y conceptos:
Introduce los objetivos efectivamente y proyecta los
conceptos de manera comprensible, a través de la
presentación, el modelaje o juegos de rol.
2. Captación de audiencia: Captura y mantiene la atención e interés del aprendiz del
lenguaje inglés (ELL) al introducir la lección y a lo largo
de la demostración.
3. Coherencia y claridad:
Presenta la lección organizada, lógica y coherentemente
de manera que el ELL puede entenderla con facilidad.
4. Dominio del material y desempeño:
Domina el material y evidencia que comprende el
contenido sin cometer errores; se presenta relajado, bien
preparado, seguro de sí mismo y no consulta sus apuntes.
5. Interacción y evidencia de actividades educativas: Los ELL son el centro de la lección; la interacción entre
los alumnos, y entre los estudiantes y el maestro, es
significativa y eficaz durante toda la demostración; las
actividades comunicativas que se evidencian en la lección
son auténticas, pertinentes y eficaces.
6. Estrategias, procesos, proyección y técnicas: Implementa estrategias y procesos significativos de
asesoramiento, que son apropiados para el grado y la
edad, y están basados en las tareas; demuestra
eficazmente la proyección personal, postura corporal y las
técnicas de manejo de la clase que mantienen a los
estudiantes concentrados en sus tareas todo el tiempo, si
aplica.
7. Medios audiovisuales y tecnológicos: Utiliza los medios audiovisuales y tecnológicos correcta y
eficazmente durante la demostración.
ACCO 110 Quantitative Aspects of Accounting 151
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Escala:
5=Puntuación máxima 1=Puntuación mínima
5 4 3 2 1 Comentarios
(Opcional)
Criterio Lenguaje
8. Destrezas lingüísticas: Demuestra habilidades lingüísticas, en español,
incluyendo el vocabulario, la sintaxis y el flujo de ideas;
aplica el vocabulario académico eficaz y correctamente.
9. Manejo de la voz: Pronuncia y entona apropiadamente y proyecta su voz de
manera eficaz y clara.
10. Propiedad y corrección: Usa la gramática con propiedad y corrección.
Subtotales
(70 % de contenido y 30 % de lenguaje)
Total :
____________
Criterios de redacción (70 %)
Subtotal por
criterio
Objetivos y conceptos
Captación de audiencia
Coherencia y claridad
Dominio del material y desempeño
Interacción y evidencia de actividades educativas
Estrategias, procesos, proyección y técnicas
Medios audiovisuales y tecnológicos
Criterios de lenguaje (30 %)
Destrezas lingüísticas
Manejo de la voz
Propiedad y corrección
TOTAL (Sume todos los subtotales para determinar
la puntuación y calificación final.)
Puntuación final:
___/50_
Calificación:_____
Escala evaluativa: (0-50)
Excelente: 45-50 puntos = A
Bueno: 40-44 puntos = B
Satisfactorio: 35-39 puntos = C
Regular: 30-34 puntos = D
Pobre: 0-29 puntos = F
Firma del facilitador: _______________________ Fecha: ____________________
ACCO 110 Quantitative Aspects of Accounting 152
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APPENDIX J: ROLE-PLAYING RUBRIC
NOTE: Students and facilitators are required to use this rubric.
Student/Group’s Name: ______________________________ Date:
__________________ Topic: _________________________________ Workshop number:
____________
Instructions:
Please refer to each criterion listed below when evaluating the student.
Apply the points that best reflect the student’s presentation/role playing as follows:
(5 = Highest, 1 = Lowest) Place an “X” in the box that applies for each criterion and feel free to write any comments.
To obtain the Final Total Score, add the corresponding numbers down and then across.
Use the Grading Scale to apply the final grade.
Scale:
5 = Highest 1 = Lowest
5 4 3 2 1 Comments
(Optional)
Criteria Content
1. Objectives and Concepts:
Introduces the objectives effectively through a presentation,
modeling, or role playing that clearly demonstrates the
concepts in a comprehensible manner.
2. Captivated Audience:
Captures the attention and interest of the English Language
Learner (ELL) at the introduction of the lesson and maintains it
throughout the duration of the lesson.
3. Coherence and Clarity:
Presents the lesson in an organized, logical, and coherent
manner that can be easily understood by the ELL.
4. Mastery of Content and Performance:
Demonstrates mastery of the theme or subject of discussion by
effectively demonstrating knowledge of content without
incurring in errors; appears relaxed, well-prepared, self-
confident, and does not refer to notes.
5. Interaction and Evidence of Educational Activities: ELLs are the center of the lesson; interaction among the students
and between students is meaningful and effective at all times
during the lesson; communicative activities demonstrated in the
lesson are authentic, relevant, and effective.
6. Strategies, Procedures, Projection, and Techniques: Implements meaningful, grade and age-appropriate strategies
and task-based assessment procedures; demonstrates effective
personal projection, corporal posture, and effective classroom
presentation/management techniques that keep the students on
task at all times, if applicable.
7. Audiovisual Aids and Technology: Uses audiovisual aids and technology properly and effectively
during the demonstration.
ACCO 110 Quantitative Aspects of Accounting 153
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Scale:
5 = Highest 1 = Lowest
5 4 3 2 1 Comments
(Optional)
Criteria Language
8. Linguistic Skills:
Demonstrates linguistic skills in the language of the workshop,
including vocabulary, syntax, and flow of ideas. Applies
academic vocabulary effectively to convey the message.
9. Voice: Uses correct pronunciation and intonation and projects his/her
voice clearly and precisely.
10. Conventions:
Uses proper and correct grammar.
Subtotals
(70% for Content and 30% for Language)
Final
Total:
Writing Criteria (70%) Subtotals per Criterion
Objectives and Concepts 35.
Captivated Audience 36.
Coherence and Clarity 37.
Mastery of Content and Performance 38.
Interaction and Evidence of Educational Activities 39.
Strategies, Procedures, Projection, and Techniques 40.
Audiovisual Aids and Technology 41.
Language Criteria (30%)
42.
Linguistic Skills 43.
Voice 44.
Conventions
TOTAL (Add all the totals to obtain the final score and grade.)
Final Score: ___/50_
Grade =________
Scoring Scale (0-50)
Outstanding: 45-50 puntos = A
Very Good: 40-44 puntos = B
Satisfactory: 35-39 puntos = C
Fair: 30-34 puntos = D
Poor: 0-29 puntos = F
Facilitator’s signature: _____________________________ Date: ___________________
ACCO 110 Quantitative Aspects of Accounting 154
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APÉNDICE K
I. Ejercicios de práctica
Verbalice los siguientes números
123,234,345 0.1299 12.1
135 246.12765 2.56
16.4865 501.7896533 0.0067888
1.3333 9,009.01 15,345,121
Redondee los siguientes números a la centena más cercana:
123 277,908.89 9,876
19,340 35,345.05 957
9,999.99 7,845.00 376
346 268,901 6720
Redondee los siguientes números a la milésima más cercana:
0.3477 2.67822 0.99999
0.0006 12.34543 1.909
1.287 6.789999 0.72635
3.400096 0.154812 0.032673
II. Casos del Taller Uno
Caso 1:
Reporte de bodas
El reporte de bodas recientemente reveló que estadísticas indican el promedio del costo de
una boda en los Estado Unidos en el 2010. En el 2005, el costo promedio de una era
$24,168. Este costo ha incrementado ya que el porcentaje de invitados a la boda también ha
aumentado a más de 200 personas. La siguiente gráfica contiene la información de los
costos de una boda, utilice los mismos para contestar las preguntas que le siguen:
ACCO 110 Quantitative Aspects of Accounting 155
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1. ¿Cuál es el total de los costes que se muestran en la gráfica? ¿Cuánto más caro fue una
boda en 2010 con respecto al 2005?
2. Si usted presupuesta $ 6,000 para la recepción de su boda y el costo por persona es de
$37, ¿cuál es la cantidad de personas que puede invitar y qué cantidad de su presupuesto le
quedaría?
Caso 2
Home Depot - www.homedepot.com
Datos
• 1978: Fundada en Atlanta, Georgia
• 2005: Más de $80 mil millones en ventas anuales
• 2010: Más de 2.200 tiendas minoristas
The Home Depot es el minorista de mejoramiento del hogar más grande del mundo, emplea
a más de 300.000 asociados. Su objetivo es proporcionar un alto nivel de servicio, amplia
selección de productos y precios muy competitivos en un entorno de compra única. La
administración también cree en el cuidado de sus empleados; ofrece muchos beneficios.
Incluso, tiene un programa que coincide con las donaciones caritativas de los empleados.
ACCO 110 Quantitative Aspects of Accounting 156
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La administración también intenta animar a los empleados a donar su tiempo a
organizaciones necesitadas.
1. Kara Oaks es gerente del Departamento de Gabinetes. Ella le ha pedido que tome
medidas para construir un conjunto de armarios de madera de cerezo, hechos a la medida.
El panel lateral es de 32¼ pulgadas de alto. Si ella tiene 6 paneles laterales, encuentre el
número de pulgadas, de madera de cerezo, que se necesitan; suponga que no quedarán
residuos cuando se corte.
2. La anchura de cada panel lateral es 14 ½ pulgadas. Encuentre el área de cada panel,
multiplique la altura del panel (dada en el ejercicio 1) por el ancho. El resultado será el área
en pulgadas cuadradas.
Caso 3
CENTURY 21
Datos
• 1971: Fundada en California
• 1977: Se hizo pública
• 1984: Adquirida por la Metropolitan Life Insurance
• 2006: Oficinas y propiedades en más de 60 países
Century 21 Real Estate Corporation es una franquicia de oficinas de bienes raíces. Cuenta
con más de 8,500 de oficinas independientes, con localizaciones en los 50 estados
norteamericanos y más de 60 países. La página de internet de la empresa, Century21.com,
se colocó en el quinto lugar de página de internet de bienes raíces más visitadas.
Tom Dugally trabajó como agente de Century 21 durante varios años antes de recibir su
licencia de corredor. Unos años más tarde, se puso en contacto con Century 21 y ellos lo
ayudaron obtener su propia oficina de bienes raíces en virtud de una franquicia de Century
21. Él utiliza porcentajes sobre una base diaria para encontrar comisiones de bienes raíces,
ACCO 110 Quantitative Aspects of Accounting 157
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controlar costos, seguir las tasas de interés, calcular impuestos a la propiedad y mantenerse
al día sobre los precios inmobiliarios.
1. Dugally posee un pequeño complejo de apartamentos que costaba $865,000 el año
pasado; lo vendió por $892,680 este año. Encuentre el porcentaje de incremento en el valor.
2. Sr. Makin quiere que la agencia de Dugally le venda una propiedad similar a la anterior.
El año pasado, esta propiedad tenía un valor de $1,145,000. Utilice el porcentaje de
aumento del primer ejercicio (1) para estimar el valor actual de esta propiedad.
ACCO 110 Quantitative Aspects of Accounting 158
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Appendix L
Workshop Two
Case 1
Benton used statistics to help find the equation that was a best fit for the data. The
equation is shown as the straight line in the graph. He told his mother it might not help
much, since it did not take into account factors such as seasonality or competition. And of
course, Alcorn still had to decide where to advertise and exactly what the advertisements
should look like. But she thought the equation might give her some idea of how much she
should spend on advertising each month. The equation for the best-fit line for actual sales
data found by Benton is given next. It is the equation of the straight line in the graph.
1. Estimate sales for advertising of $800 and $2000.
2. Ah, Alcorn thought, this easy: If you increase advertising from $800 up to
$2000, then sales go up from $10,500 to $16,500. So an increase in
advertising expenses of $1200 results in an increase in sales of $6000. Her
gross profit margin on the fashion goods she carried in her tiny boutique was
50. Find the increased gross profit by multiplying the 50 by the increase in
sales.
3. An increase in advertising of $1200 results in $3000 more gross profit. Given
this information, Alcorn’s first thought was to borrow $5000 from a bank and
advertise a lot. Then she began to wonder... What suggestions do you have for
her? Should she borrow $5000 and advertise? Why or why not (based on your
intuition)?
Case 2
Banking Activities of a Retailer
Tiny Waterton owns and operates an automobile repair shop. Many of his
customers use credit cards for their purchases, his credit-card sales, during a recent week
were $8752.40. During the same period, he had $573.94 in credit refunds, and he pays
credit-card fees of 21⁄2% on the net credit-card sales. The balance at the beginning of the
week was $4228.34. Checks outstanding were $758.14; $38.37; $1671.88; $120.13;
ACCO 110 Quantitative Aspects of Accounting 159
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$2264.75; $78.11; $3662.73; $816.25, and $400. Waterton had credit-card and bank
deposits of $458.23; $771.18; $235.71; $1278.55; $663.52, and $1475.39 that were not
recorded.
1. Find the net deposit given credit-card sales and refunds.
2. Find the fee on the net credit-card sales.
3. What is the total of the checks outstanding?
4. Find the total of the deposits that were not recorded.
5. Find the current balance in the account.
Case 3
PAYROLL: FINDING YOUR TAKE-HOME PAY
Janice Wong receives an annual salary of $42,536, which is paid weekly. Her normal
workweek is 40 hours, and she is paid time and a half for all overtime. She is single and
claims one with holding allowance. Her deductions include FICA; Medicare; federal
withholding; state disability insurance; state withholding; credit union payments of $125;
retirement deductions of $75; association dues of $12, and a Diabetes Association
contribution of $25. Find each of the following, for a week in which she works 52 hours.
ACCO 110 Quantitative Aspects of Accounting 160
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1. Regular weekly earnings ____________
2. Overtime earnings ____________
3. Total gross earnings ____________
4. FICA ____________
5. Medicare ____________
6. Federal withholding using the percentage method ____________
7. State disability insurance deduction ____________
8. State withholding (Assume that the state income tax rate is 4.4 %) ____________
9. Net pay ____________
ACCO 110 Quantitative Aspects of Accounting 161
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APÉNDICE M – Taller Tres
1. Encuentre el complemento porcentual de los siguientes porcientos:
a. 34% b. 41% c. 99% d. 75% e. 23%
2. Encuentre el descuento equivalente decimal neto a las series de descuento a
continuación:
a. 20/12 b. 10/5/5 c. 10/10/3 d. 5/5/2 e. 30/8
3. Mediante un ejemplo de su autoría ilustre la diferencia entre descuento de un 35%
y una serie de descuentos comerciales de 20/10/5. Explique porque no son iguales.
4. Calcule el tiempo transcurrido entre el 23 de enero y el 8 de mayo de un año no
bisiesto.
III. Estudios de casos
Caso 1:
GEORGE FOREMAN
George E. Capataz nació el 10 de enero de 1949, en Mariscal, Texas. Él creció en las duras
calles de la zona de Fifth Ward de Houston como joven que siempre se metía en problemas.
Cuando se unió a la Infantería de Job, su vida cambió.
Uno de los consejeros se dio cuenta de que estaba siempre en peleas, por lo que decidió que
George debía canalizar toda su energía en algo positivo. Esto dio inicio a su carrera como
boxeador. Desde 1995 Capataz ha sido socio de Salton, al promocionar las parrillas George
Foreman y otros productos de barbacoa. Hoy día, "si hay una cosa que George Foreman lo
sabe, es la buena cocina."
1. Kitchen Crafters compró George Foreman Grills, que se lista a un precio de $ 149.99.
Si el proveedor ofrece un descuento comercial de 20/20, encuentre el costo de una
docena de máquinas para asar.
2. El precio de lista de un George Foreman, Grilleration Contact Grill es $119.99. El
fabricante da un descuento comercial 25/10 y ofrece un descuento por pronto pago del
3/15, neto/30. Encuentre el costo, si ambos si considera ambos descuentos.
ACCO 110 Quantitative Aspects of Accounting 162
Revised August, 2014
3. El precio de lista de un libro de cocina Asado a la parrilla, de George Foreman
es de $16.95. Si el libro de cocina se ofrece a un precio reducido de $13.95
cuando se compran a través de Internet, ¿cuál es el porcentaje de reducción del
precio? Redondee a la décima más cercana de un por ciento.
Caso 2
Markdown: Reducción de precios
Mover la mercancía
Deportes Olímpicos (C.O.) compró dos docenas de pares de patines en el website de 5th
Element Adult C.O. a un costo de $1,950. Los gastos operacionales de la tienda son el 25%
del costo, mientras que el marcado total de este tipo de producto es el 35% del precio de
venta. Solo 6 pares de los patines se venden al precio original y el director decide reducir el
precio (markdown) por los patines restantes. El precio se reduce un 25% y 6 pares más
venden. Los 12 pares restantes de patines están marcados hasta el 50% del precio de venta
original y finalmente están vendidos.
1. Encuentre el precio de venta original de cada par de patines.
2. Halle el total de los precios de venta de todos los patines.
3. Calcule las pérdidas de explotación.
4. Busque la pérdida absoluta.
ACCO 110 Quantitative Aspects of Accounting 163
Revised August, 2014
APPENDIX N
Workshop Number Four
Case 1
Banking in a Global World: How Do Large Banks Make Money?
Bank of America borrowed $80,000,000 at 5% interest for 180 days from a Japanese
investment house. At the same time, the bank made the following loans, each for the exact
same 180-day period:
1. A 7% simple interest note for $38,000,000 to a Canadian firm that extracts oil from
Canadian tar sands;
2. An 8.2% simple discount note for $27,500,000 to a European contractor building a
factory in South Africa; and
3. An 8% simple discount note for $14,500,000 to a Louisiana company building
minesweepers in New Orleans for the British government.
(a) Find the difference between interest received and interest paid by the bank.
(b) The bank did not loan out all $80,000,000. Find the amount it actually loaned
out.
(c) Find the effective rate of interest to the nearest hundredth of a percent.
This seems like a low rate; however, this is the amount the bank earned over and
above that paid out to the Japanese investment house on the same funds.
ACCO 110 Quantitative Aspects of Accounting 164
Revised August, 2014
Case 2
Valuing a Chain of Mcdonald’s Restaurants
James and Mary Watson own a small chain of McDonald’s restaurants that is valued at
$2,300,000. They believe that the chain will grow in value at 12% per year compounded
annually for the next 5 years. If they sell the chain, the funds will be invested at a rate of
6% compounded semiannually. They expect inflation to be 4% per year for the next 5
years. Ignore taxes, and answer the following, rounding answers to the nearest dollar at
each step:
1. Find the future value of the chain after 5 years. Then find the price they should
sell the chain for, if they wish to have the same future value at the end of 5
years.
2. Find the future value of the chain, if it grows at only 2% per year for 5 years.
Then find the price they should ask for the chain, given a 2% growth rate per
year.
3. What future value would the chain be worth if it grew at their expected rate of
inflation? Find the price they should ask for the chain if it grows at the rate of
inflation.
4. Complete the following table.
Growth Rate Future Value Market Value
Today
2% _______________ _______________
4% (Inflation) _______________ _______________
12% _______________ _______________
The value of the chain varies by more than one million dollars, depending on the rate of
growth assumed for the business for the next 5 years.
ACCO 110 Quantitative Aspects of Accounting 165
Revised August, 2014
Case 3
Long-Term Financial Planning
At age 37, Paul Li decides to plan for his retirement at age 67. He currently has a net worth
of about $45,000 including the equity in his home. He assumes that his employer will
contribute $3500 to his retirement plan at the end of each year for the next 30 years. He
plans to put one half of his money in a mutual fund containing stocks and the other one-half
in a mutual fund containing bonds.
1. Estimate Li’s future accumulation, if his net worth grows at 5% and the mutual
funds with stocks and bonds grow at 10% and 6%, respectively.
2. Li is amazed that he will be able to accumulate over $600,000. However, he
knows that inflation will increase his cost of living significantly in 30 years. He
assumes 3% inflation and wants to find the income he needs at age 67 to have the
same purchasing power as $40,000 today. (Hint: Look at inflation in Section 10.2
and use the compound interest table in Section 10.1.)
3. Li has read newspaper articles stating that Social Security benefits will be
reduced in the years ahead. After some thought, he decides to be conservative and
assume that Social Security will pay only the first $30,000 of the annual income he
needs at age 67. Find the remaining income he will need beginning at age 67.
4. Li decides to plan funding for his retirement for 20 years, from ages 67 to 87. If
funds earn 8% compounded annually, find the present value of the annual income
that he needs at 67 based on the income from part (c).
5. Will his expected savings fund his retirement?
6. What could go wrong with his plans?
ACCO 110 Quantitative Aspects of Accounting 166
Revised August, 2014
APPENDIX O
Workshop Five
Case 1
American River College
American River offers students a choice of more than 70 different majors of study,
including biology, engineering, hospitality management, mortuary science, collision repair,
business, and even fire technology. College personnel work closely with students to help
them find financial aid. Amazingly, about one-half of the students at American River
College receive some kind of financial aid.
Román Rodríguez had 3 years of experience, when he went to work in Human Resources at
American River College at a salary of $42,000. He began work on his 30th birthday. The
college matches his contributions to his retirement plan up to 8% of his salary.
1. Rodríguez decides to contribute a total of 10% of his salary to his retirement plan. So,
American River contributes 8% and he contributes a full 10% of his salary. Find the total
annual contribution into the retirement plan.
2. For planning purposes, Rodríguez assumes he will work at American River until he is 60
and believes he can earn 8% per year in a global stock fund. Assume the contributions
continue at the same level as in Exercise 1 and estimate the future value.
3. Assume that there are 422 full-time faculty at American River College and that their
average income is $48,500 per year. Find the annual payroll for the faculty.
4. Based on the annual payroll in Exercise 3, estimate the annual contributions American
River must make into retirement plans if all faculty contribute at least 8% of their salary
into their own plans.
5. Assume that a wealthy donor has agreed to give American River College $250,000 per
year for the next 5 years. Find the present value of these gifts, assuming 6% per year.
6. American River has decided to build a new classroom building and will need $8,250,000
in 7 years. They decide to make contributions into a sinking fund at the end of each 6-
month period. Find the payment needed if funds earn 5% per year.
ACCO 110 Quantitative Aspects of Accounting 167
Revised August, 2014
Case 2
Comparing Depreciation Methods
Trader Joe’s purchased freezer cases at a cost of $285,000. The estimated life of the freezer
cases is 5 years, at which time they will have no salvage value. The company would like to
compare allowable depreciation methods and decides to prepare depreciation schedules for
the fixtures using the straight-line, double-declining-balance, and sum-of-the-years’-digits
methods of depreciation. Using depreciation schedules, find the answers to these questions
for Trader Joe’s.
1. What is the book value at the end of 3 years using the straight-line depreciation
method?
2. Using the double-declining-balance method of depreciation, what is the book
value at the end of the third year?
3. With the sum-of-the-years’-digits method of depreciation, what is the
accumulated depreciation at the end of 3 years?
ACCO 110 Quantitative Aspects of Accounting 168
Revised August, 2014
APPENDIX P
Date 107
Pay to: __________________________________________________________ $ _____________
Dólares
The Bank
1000 Principal St.
My town, FL 10001
FOR
12345678
9012345678 0107
Date 108
Pay to: ___________________________________________________________ $____________
______Dollars
The Bank
1000 Principal St.
My town, FL 10001
FOR 12345678
ACCO 110 Quantitative Aspects of Accounting 169
Revised August, 2014
APÉNDICE Q
Deposit slip orms
DEPOSIT TICKET Name:_ CASH
Address:_ C H E El Banco C
$$ 1000 Calle Principal K Mi Pueblo, PR 10001 S
Date:_ TOTAL FROM REVERSE SIDE
Deposits may not be available for immediate withdrawal LESS CASH RECEIVED
Sign here if cash received from deposit NET DEPOSIT
12345678 9012345678
DEPOSIT TICKET Name:_ CASH
Address:_ C H E El Banco C
$$ 1000 Calle Principal K Mi Pueblo, PR 10001 S
Date:_ TOTAL FROM REVERSE SIDE
Deposits may not be available for immediate withdrawal LESS CASH RECEIVED
Sign here if cash received from deposit NET DEPOSIT
12345678 9012345678
ACCO 110 Quantitative Aspects of Accounting 170
Revised August, 2014
APPENDIX R
Bank Reconciliation
Statement balance $
Add outstanding credits $
Subtotal: $
Subtract outstanding debits $
Adjusted statement balance $
Updated account registered balance $
Outstanding deposits Outstanding checks
And other credits And other debits
Date: Amount Check Amount Check Amount
ACCO 110 Quantitative Aspects of Accounting 171
Revised August, 2014
APÉNDICE S
Nota importante: Si va a buscar una cantidad de períodos de tiempo que exceden los listados en la tabla, halle una combinación de períodos que sumen la cantidad que le interese (en vez de 30, puede usar 20 y 10). Luego, multiplique el valor numérico de acuerdo con los intereses que esté buscando de ambos renglones. Con esto obtendrá el valor futuro para 30 períodos, utilizando una tabla que no llega hasta 30 períodos.
Tabla de Valor presente de $1.00 (a ser pagado en el futuro)
Períodos 3.0% 3.5% 4.0% 4.5% 5.0% 5.5%
1 $0.970874 $0.966184 $0.961538 $0.956938 $0.952381 $0.947867
2 $0.942596 $0.933511 $0.924556 $0.915730 $0.907029 $0.898452
3 $0.915142 $0.901943 $0.888996 $0.876297 $0.863838 $0.851614
4 $0.888487 $0.871442 $0.854804 $0.838561 $0.822702 $0.807217
5 $0.862609 $0.841973 $0.821927 $0.802451 $0.783526 $0.765134
6 $0.837484 $0.813501 $0.790315 $0.767896 $0.746215 $0.725246
7 $0.813092 $0.785991 $0.759918 $0.734828 $0.710681 $0.687437
8 $0.789409 $0.759412 $0.730690 $0.703185 $0.676839 $0.651599
9 $0.766417 $0.733731 $0.702587 $0.672904 $0.644609 $0.617629
10 $0.744094 $0.708919 $0.675564 $0.643928 $0.613913 $0.585431
11 $0.722421 $0.684946 $0.649581 $0.616199 $0.584679 $0.554911
12 $0.701380 $0.661783 $0.624597 $0.589664 $0.556837 $0.525982
13 $0.680951 $0.639404 $0.600574 $0.564272 $0.530321 $0.498561
14 $0.661118 $0.617782 $0.577475 $0.539973 $0.505068 $0.472569
15 $0.641862 $0.596891 $0.555265 $0.516720 $0.481017 $0.447933
16 $0.623167 $0.576706 $0.533908 $0.494469 $0.458112 $0.424581
17 $0.605016 $0.557204 $0.513373 $0.473176 $0.436297 $0.402447
18 $0.587395 $0.538361 $0.493628 $0.452800 $0.415521 $0.381466
19 $0.570286 $0.520156 $0.474642 $0.433302 $0.395734 $0.361579
20 $0.553676 $0.502566 $0.456387 $0.414643 $0.376889 $0.342729
21 $0.537549 $0.485571 $0.438834 $0.396787 $0.358942 $0.324862
22 $0.521893 $0.469151 $0.421955 $0.379701 $0.341850 $0.307926
23 $0.506692 $0.453286 $0.405726 $0.363350 $0.325571 $0.291873
24 $0.491934 $0.437957 $0.390121 $0.347703 $0.310068 $0.276657
25 $0.477606 $0.423147 $0.375117 $0.332731 $0.295303 $0.262234
ACCO 110 Quantitative Aspects of Accounting 172
Revised August, 2014
Períodos 5.5% 6.0% 6.5% 7.0% 7.5% 8.0%
1 $0.947867 $0.943396 $0.938967 $0.934579 $0.930233 $0.925926
2 $0.898452 $0.889996 $0.881659 $0.873439 $0.865333 $0.857339
3 $0.851614 $0.839619 $0.827849 $0.816298 $0.804961 $0.793832
4 $0.807217 $0.792094 $0.777323 $0.762895 $0.748801 $0.735030
5 $0.765134 $0.747258 $0.729881 $0.712986 $0.696559 $0.680583
6 $0.725246 $0.704961 $0.685334 $0.666342 $0.647962 $0.630170
7 $0.687437 $0.665057 $0.643506 $0.622750 $0.602755 $0.583490
8 $0.651599 $0.627412 $0.604231 $0.582009 $0.560702 $0.540269
9 $0.617629 $0.591898 $0.567353 $0.543934 $0.521583 $0.500249
10 $0.585431 $0.558395 $0.532726 $0.508349 $0.485194 $0.463193
11 $0.554911 $0.526788 $0.500212 $0.475093 $0.451343 $0.428883
12 $0.525982 $0.496969 $0.469683 $0.444012 $0.419854 $0.397114
13 $0.498561 $0.468839 $0.441017 $0.414964 $0.390562 $0.367698
14 $0.472569 $0.442301 $0.414100 $0.387817 $0.363313 $0.340461
15 $0.447933 $0.417265 $0.388827 $0.362446 $0.337966 $0.315242
16 $0.424581 $0.393646 $0.365095 $0.338735 $0.314387 $0.291890
17 $0.402447 $0.371364 $0.342813 $0.316574 $0.292453 $0.270269
18 $0.381466 $0.350344 $0.321890 $0.295864 $0.272049 $0.250249
19 $0.361579 $0.330513 $0.302244 $0.276508 $0.253069 $0.231712
20 $0.342729 $0.311805 $0.283797 $0.258419 $0.235413 $0.214548
21 $0.324862 $0.294155 $0.266476 $0.241513 $0.218989 $0.198656
22 $0.307926 $0.277505 $0.250212 $0.225713 $0.203711 $0.183941
23 $0.291873 $0.261797 $0.234941 $0.210947 $0.189498 $0.170315
24 $0.276657 $0.246979 $0.220602 $0.197147 $0.176277 $0.157699
25 $0.262234 $0.232999 $0.207138 $0.184249 $0.163979 $0.146018
ACCO 110 Quantitative Aspects of Accounting 173
Revised August, 2014
Períodos 8.5% 9.0% 9.5% 10.0% 10.5% 11.0%
1 $0.921659 $0.917431 $0.913242 $0.909091 $0.904977 $0.900901
2 $0.849455 $0.841680 $0.834011 $0.826446 $0.818984 $0.811622
3 $0.782908 $0.772183 $0.761654 $0.751315 $0.741162 $0.731191
4 $0.721574 $0.708425 $0.695574 $0.683013 $0.670735 $0.658731
5 $0.665045 $0.649931 $0.635228 $0.620921 $0.607000 $0.593451
6 $0.612945 $0.596267 $0.580117 $0.564474 $0.549321 $0.534641
7 $0.564926 $0.547034 $0.529787 $0.513158 $0.497123 $0.481658
8 $0.520669 $0.501866 $0.483824 $0.466507 $0.449885 $0.433926
9 $0.479880 $0.460428 $0.441848 $0.424098 $0.407136 $0.390925
10 $0.442285 $0.422411 $0.403514 $0.385543 $0.368449 $0.352184
11 $0.407636 $0.387533 $0.368506 $0.350494 $0.333438 $0.317283
12 $0.375702 $0.355535 $0.336535 $0.318631 $0.301754 $0.285841
13 $0.346269 $0.326179 $0.307338 $0.289664 $0.273080 $0.257514
14 $0.319142 $0.299246 $0.280674 $0.263331 $0.247132 $0.231995
15 $0.294140 $0.274538 $0.256323 $0.239392 $0.223648 $0.209004
16 $0.271097 $0.251870 $0.234085 $0.217629 $0.202397 $0.188292
17 $0.249859 $0.231073 $0.213777 $0.197845 $0.183164 $0.169633
18 $0.230285 $0.211994 $0.195230 $0.179859 $0.165760 $0.152822
19 $0.212244 $0.194490 $0.178292 $0.163508 $0.150009 $0.137678
20 $0.195616 $0.178431 $0.162824 $0.148644 $0.135755 $0.124034
21 $0.180292 $0.163698 $0.148697 $0.135131 $0.122855 $0.111742
22 $0.166167 $0.150182 $0.135797 $0.122846 $0.111181 $0.100669
23 $0.153150 $0.137781 $0.124015 $0.111678 $0.100616 $0.090693
24 $0.141152 $0.126405 $0.113256 $0.101526 $0.091055 $0.081705
25 $0.130094 $0.115968 $0.103430 $0.092296 $0.082403 $0.073608
ACCO 110 Quantitative Aspects of Accounting 174
Revised August, 2014
Períodos 11.5% 12.0% 12.5% 13.0% 13.5% 14.0%
1 $0.896861 $0.892857 $0.888889 $0.884956 $0.881057 $0.877193
2 $0.804360 $0.797194 $0.790123 $0.783147 $0.776262 $0.769468
3 $0.721399 $0.711780 $0.702332 $0.693050 $0.683931 $0.674972
4 $0.646994 $0.635518 $0.624295 $0.613319 $0.602583 $0.592080
5 $0.580264 $0.567427 $0.554929 $0.542760 $0.530910 $0.519369
6 $0.520416 $0.506631 $0.493270 $0.480319 $0.467762 $0.455587
7 $0.466741 $0.452349 $0.438462 $0.425061 $0.412125 $0.399637
8 $0.418602 $0.403883 $0.389744 $0.376160 $0.363106 $0.350559
9 $0.375428 $0.360610 $0.346439 $0.332885 $0.319917 $0.307508
10 $0.336706 $0.321973 $0.307946 $0.294588 $0.281865 $0.269744
11 $0.301979 $0.287476 $0.273730 $0.260698 $0.248339 $0.236617
12 $0.270833 $0.256675 $0.243315 $0.230706 $0.218801 $0.207559
13 $0.242900 $0.229174 $0.216280 $0.204165 $0.192776 $0.182069
14 $0.217847 $0.204620 $0.192249 $0.180677 $0.169847 $0.159710
15 $0.195379 $0.182696 $0.170888 $0.159891 $0.149645 $0.140096
16 $0.175227 $0.163122 $0.151901 $0.141496 $0.131846 $0.122892
17 $0.157155 $0.145644 $0.135023 $0.125218 $0.116164 $0.107800
18 $0.140946 $0.130040 $0.120020 $0.110812 $0.102347 $0.094561
19 $0.126409 $0.116107 $0.106685 $0.098064 $0.090173 $0.082948
20 $0.113371 $0.103667 $0.094831 $0.086782 $0.079448 $0.072762
21 $0.101678 $0.092560 $0.084294 $0.076798 $0.069998 $0.063826
22 $0.091191 $0.082643 $0.074928 $0.067963 $0.061672 $0.055988
23 $0.081786 $0.073788 $0.066603 $0.060144 $0.054337 $0.049112
24 $0.073351 $0.065882 $0.059202 $0.053225 $0.047874 $0.043081
25 $0.065785 $0.058823 $0.052624 $0.047102 $0.042180 $0.037790
ACCO 110 Quantitative Aspects of Accounting 175
Revised August, 2014
Períodos 14.5% 15.0%
1 $0.873362 $0.869565
2 $0.762762 $0.756144
3 $0.666168 $0.657516
4 $0.581806 $0.571753
5 $0.508127 $0.497177
6 $0.443779 $0.432328
7 $0.387580 $0.375937
8 $0.338498 $0.326902
9 $0.295631 $0.284262
10 $0.258193 $0.247185
11 $0.225496 $0.214943
12 $0.196940 $0.186907
13 $0.172000 $0.162528
14 $0.150218 $0.141329
15 $0.131195 $0.122894
16 $0.114581 $0.106865
17 $0.100071 $0.092926
18 $0.087398 $0.080805
19 $0.076330 $0.070265
20 $0.066664 $0.061100
21 $0.058222 $0.053131
22 $0.050849 $0.046201
23 $0.044409 $0.040174
24 $0.038785 $0.034934
25 $0.033874 $0.030378
ACCO 110 Quantitative Aspects of Accounting 176
Revised August, 2014
APÉNDICE T
Valor futuro de una anualidad de $1.00
Períodos 1% 2% 3% 4% 5% 6%
1 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000
2 2.0100 2.0200 2.0300 2.0400 2.0500 2.0600
3 3.0301 3.0604 3.0909 3.1216 3.1525 3.1836
4 4.0604 4.1216 4.1836 4.2465 4.3101 4.3746
5 5.1010 5.2040 5.3091 5.4163 5.5256 5.6371
6 6.1520 6.3081 6.4684 6.6330 6.8019 6.9753
7 7.2135 7.4343 7.6625 7.8983 8.1420 8.3938
8 8.2857 8.5830 8.8923 9.2142 9.5491 9.8975
9 9.3685 9.7546 10.159 10.582 11.026 11.491
10 10.462 10.949 11.463 12.006 12.577 13.180
11 11.566 12.168 12.807 13.486 14.206 14.971
12 12.682 13.412 14.192 15.025 15.917 16.869
13 13.809 14.680 15.617 16.626 17.71. 18.882
14 14.947 15.973 17.086 18.291 19.598 21.015
15 16.096 17293 18.598 20.023 21.578 23.276
16 17.257 18.639 20.156 21.824 23.657 25.672
17 18.430 20.012 21.761 23.697 25.840 28.212
18 19.614 21.412 23.414 25.645 28.132 30.905
19 20.810 22.840 25.116 27.671 30.539 33.760
20 22.019 24.297 26.870 29.778 33.066 36.785
21 23.239 25.783 28.676 31.969 35.719 39.992
22 24.471 27.299 3.536 34.248 38.505 43.392
23 25.716 28.845 32.452 36.617 41.430 46.995
24 26.973 30.421 34.426 39.082 44.502 50.815
25 28.243 32.030 36.459 41.645 47.727 54.864
ACCO 110 Quantitative Aspects of Accounting 177
Revised August, 2014
Períodos 7% 8% 9% 10% 12% 14% 15%
1 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000
2 2.0700 2.0800 2.0900 2.1000 2.1200 2.1400 2.1500
3 3.2149 3.2464 3.2781 3.3100 3.3744 3.4396 3.4725
4 4.4399 4.5061 4.5731 4.6410 4.7793 4.9211 4.9934
5 5.7507 5.8666 5.9847 6.1051 6.3528 6.6101 6.7424
6 7.1533 7.3359 7.5233 7.7156 8.1152 8.5355 8.7537
7 8.6540 8.9228 9.2004 9.4872 10.089 10.730 11.066
8 10.259 10.636 11.028 11.435 12.299 13.232 13.726
9 11.978 12.487 13.021 13.579 14.775 16.085 16.785
10 13.816 14.486 15.192 15.937 17.548 19.337 20.303
11 15.783 16.645 17.560 18.531 20.654 23.044 24.349
12 17.888 18.977 20.140 21.384 34.133 27.270 29.001
13 20.140 21.495 2.953 24.522 28.029 32.088 34.351
14 22.550 24.214 26.019 27.975 32.392 37.581 40.504
15 25.129 27.152 29.360 31.772 37.279 43.842 47.580
16 27.888 30.324 33.003 35.949 42.753 50.980 55.717
17 30.840 33.750 36.973 40.544 48.883 59.117 65.075
18 33.999 37.450 41.301 45.599 55.749 68.394 75.836
19 37.379 41.446 46.018 51.159 63.439 78.969 88.211
20 40.995 45.762 51.160 57.275 72.052 91.024 102.44
21 44.865 50.422 56.764 64.002 81.698 104.76 118.81
22 49.005 55.456 62.873 71.402 92.502 120.43 137.63
23 53.436 60.893 69.531 79.543 104.60 138.29 159.27
24 58.176 66.764 76.789 88.497 118.15 158.65 184.16
25 63.249 73.105 84.700 98.347 133.33 181.87 212.79
ACCO 110 Quantitative Aspects of Accounting 178
Revised August, 2014
Apéndice U
Valor presente de una anualidad ordinaria de $1.00
Períodos 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% 12%
1 0.990 0.980 0.971 0.962 0.952 0.943 0.935 0.926 0.917 0.909 0.893
2 1.970 1.942 1.913 1.886 1.859 1.833 1.808 1.783 1.759 1.736 1.690
3 2.941 2.884 2.829 2.775 2.723 2.673 2.624 2.577 2.531 2.487 2.402
4 3.902 3.808 3.717 3.630 3.546 3.465 3.387 3.312 3.240 3.170 3.037
5 4.853 4.713 4.580 4.452 4.329 4.212 4.100 3.993 3.890 3.791 3.605
6 5.795 5.601 5.417 5.242 5.076 4.917 4.767 4.623 4.486 4.355 4.111
7 6.728 6.472 6.230 6.002 5.786 5.582 5.389 5.206 5.033 4.868 4.564
8 7.652 7.325 7.020 6.733 6.463 6.210 5.971 5.747 5.535 5.335 4.968
9 8.566 8.162 7.786 7.435 7.108 6.802 6.515 6.247 5.995 5.759 5.328
10 9.471 8.983 8.530 8.111 7.722 7.360 7.024 6.710 6.418 6.145 5.650
11 10.368 9.787 9.253 8.760 8.306 7.887 7.499 7.139 6.805 6.495 5.938
12 11.255 10.575 9.954 9.385 8.863 8.384 7.943 7.536 7.161 6.814 6.194
13 12.134 11.348 10.635 9.986 9.394 8.853 8.358 7.904 7.487 7.103 6.424
14 13.004 12.106 11.296 10.563 9.899 9.295 8.745 8.244 7.786 7.367 6.628
15 13.865 12.849 11.938 11.118 10.380 9.712 9.108 8.559 8.061 7.606 6.811
16 14.718 13.578 12.561 11.652 10.838 10.106 9.447 8.851 8.313 7.824 6.974
17 15.562 14.292 13.166 12.166 11.274 10.477 9.763 9.122 8.544 8.022 7.120
18 16.398 14.992 13.754 12.659 11.690 10.828 10.059 9.372 8.756 8.201 7.250
19 17.226 15.678 14.324 13.134 12.085 11.158 10.336 9.604 8.950 8.365 7.366
20 18.046 16.351 14.877 13.590 12.462 11.470 10.594 9.818 9.129 8.514 7.469
25 22.023 19.523 17.413 15.622 14.094 12.783 11.654 10.675 9.823 9.077 7.843
30 25.808 22.397 19.600 17.292 15.372 13.765 12.409 11.258 10.274 9.427 8.055
ACCO 110 Quantitative Aspects of Accounting 179
Revised August, 2014
APÉNDICE V
Valor futuro compuesto por n períodos
1% 2% 3% 4% 5% 6% 7% 8% 9% 10% 11%
1 1.0100 1.0200 1.0300 1.0400 1.0500 1.0600 1.0700 1.0800 1.0900 1.1000 1.1100
2 1.0201 1.0404 1.0609 1.0816 1.1025 1.1236 1.1449 1.1664 1.1881 1.2100 1.2321
3 1.0303 1.0612 1.0927 1.1249 1.1576 1.1910 1.2250 1.2597 1.2950 1.3310 1.3676
4 1.0406 1.0824 1.1255 1.1699 1.2155 1.2625 1.3108 1.3605 1.4116 1.4641 1.5181
5 1.0510 1.1041 1.1593 1.2167 1.2763 1.3382 1.4026 1.4693 1.5386 1.6105 1.6851
6 1.0615 1.1262 1.1941 1.2653 1.3401 1.4185 1.5007 1.5869 1.6771 1.7716 1.8704
7 1.0721 1.1487 1.2299 1.3159 1.4071 1.5036 1.6058 1.7138 1.8280 1.9487 2.0762
8 1.0829 1.1717 1.2668 1.3686 1.4775 1.5938 1.7182 1.8509 1.9926 2.1436 2.3045
9 1.0937 1.1951 1.3048 1.4233 1.5513 1.6895 1.8385 1.9990 2.1719 2.3579 2.5580
10 1.1046 1.2190 1.3439 1.4802 1.6289 1.7908 1.9672 2.1589 2.3674 2.5937 2.8394
11 1.1157 1.2434 1.3842 1.5395 1.7103 1.8983 2.1049 2.3316 2.5804 2.8531 3.1518
12 1.1268 1.2682 1.4258 1.6010 1.7959 2.0122 2.2522 2.5182 2.8127 3.1384 3.4985
13 1.1381 1.2936 1.4685 1.6651 1.8856 2.1329 2.4098 2.7196 3.0658 3.4523 3.8833
14 1.1495 1.3195 1.5126 1.7317 1.9799 2.2609 2.5785 2.9372 3.3417 3.7975 4.3104
15 1.1610 1.3459 1.5580 1.8009 2.0789 2.3966 2.7590 3.1722 3.6425 4.1772 4.7846
16 1.1726 1.3728 1.6047 1.8730 2.1829 2.5404 2.9522 3.4259 3.9703 4.5950 5.3109
17 1.1843 1.4002 1.6528 1.9479 2.2920 2.6928 3.1588 3.7000 4.3276 5.0545 5.8951
18 1.1961 1.4282 1.7024 2.0258 2.4066 2.8543 3.3799 3.9960 4.7171 5.5599 6.5436
19 1.2081 1.4568 1.7535 2.1068 2.5270 3.0256 3.6165 4.3157 5.1417 6.1159 7.2633
20 1.2202 1.4859 1.8061 2.1911 2.6533 3.2071 3.8697 4.6610 5.6044 6.7275 8.0623
21 1.2324 1.5157 1.8603 2.2788 2.7860 3.3996 4.1406 5.0338 6.1088 7.4002 8.9492
22 1.2447 1.5460 1.9161 2.3699 2.9253 3.6035 4.4304 5.4365 6.6586 8.1403 9.9336
23 1.2572 1.5769 1.9736 2.4647 3.0715 3.8197 4.7405 5.8715 7.2579 8.9543 11.026
24 1.2697 1.6084 2.0328 2.5633 3.2251 4.0489 5.0724 6.3412 7.9111 9.8497 12.239
25 1.2824 1.6406 2.0938 2.6658 3.3864 4.2919 5.4274 6.8485 8.6231 10.834 13.585
12% 13% 14% 15% 16% 17% 18%
ACCO 110 Quantitative Aspects of Accounting 180
Revised August, 2014
1 1.1200 1.1300 1.1400 1.1500 1.1600 1.1700 1.1800
2 1.2544 1.2769 1.2996 1.3225 1.3456 1.3689 1.3924
3 1.4049 1.4429 1.4815 1.5209 1.5609 1.6016 1.6430
4 1.5735 1.6305 1.6890 1.7490 1.8106 1.8739 1.9388
5 1.7623 1.8424 1.9254 2.0114 2.1003 2.1924 2.2878
6 1.9738 2.0820 2.1950 2.3131 2.4364 2.5652 2.6996
7 2.2107 2.3526 2.5023 2.6600 2.8262 3.0012 3.1855
8 2.4760 2.6584 2.8526 3.0590 3.2784 3.5115 3.7589
9 2.7731 3.0040 3.2519 3.5179 3.8030 4.1084 4.4355
10 3.1058 3.3946 3.7072 4.0456 4.4114 4.8068 5.2338
11 3.4785 3.8359 4.2262 4.6524 5.1173 5.6240 6.1759
12 3.8960 4.3345 4.8179 5.3503 5.9360 6.5801 7.2876
13 4.3635 4.8980 5.4924 6.1528 6.8858 7.6987 8.5994
14 4.8871 5.5348 6.2613 7.0757 7.9875 9.0075 10.147
15 5.4736 6.2543 7.1379 8.1371 9.2655 10.538 11.973
16 6.1304 7.0673 8.1372 9.3576 10.748 12.330 14.129
17 6.8660 7.9861 9.2765 10.761 12.467 14.426 16.672
18 7.6900 9.0243 10.575 12.375 14.462 16.879 19.673
19 8.6128 10.197 12.055 14.231 16.776 19.748 23.214
20 9.6463 11.523 13.743 16.366 19.460 23.105 27.393
21 10.803 13.021 15.667 18.821 22.574 27.033 32.323
22 12.100 14.713 17.861 21.644 26.186 31.629 38.142
23 13.552 16.626 20.361 24.891 30.376 37.006 45.007
24 15.178 18.788 23.212 28.625 35.236 43.297 53.109
25 17.000 21.230 26.461 32.919 40.874 50.657 62.668
ACCO 110 Quantitative Aspects of Accounting 181
Revised August, 2014
APÉNDICE W/APPENDIX W: KWHLAQ CHART
ACCO 110 Quantitative Aspects of Accounting 182
Revised August, 2014
KWHLAQ Chart-21st Century Style
Q
This upgrade group instruction activity was developed by Donna Ogle (1986). Upgrade your KWL Chart to the 21st Century
(2011, July 21) was retrieved from http://langwitches.org/blog/2011/07/21/upgrade-your-kwl-chart-to-the-21st-century/
A
L
H
W
K
What do I
know?
What do I want to know?
How do I find out?
What have I learned?
What action will I take?
What new questions do
I have?
This upgrade group instruction activity was developed by Donna Ogle (1986). Upgrade your KWL Chart to the 21st Century (2011, July 21)
was retrieved from http://langwitches.org/blog/2011/07/21/upgrade-your-kwl-chart-to-the-21st-century/