Sistema Universitario Ana G. Méndez
School for Professional Studies
Florida Campuses
Universidad del Este, Universidad Metropolitana, Un iversidad del Turabo
ACCO 402
ADVANCED COST ACCOUNTING
CONTABILIDAD DE COSTOS AVANZADA
© Sistema Universitario Ana G. Méndez, 2007 Derechos Reservados.
© Ana G.Méndez University System, 2007. All rights reserved.
ACCO 402 Advanced Cost Accounting 2
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
TABLA DE CONTENIDO/TABLE OF CONTENTS
Página/Page
PRONTUARIO ................................................................................................................ 3
STUDY GUIDE .............................................................................................................. 11
WORKSHOP ONE ........................................................................................................ 18
TALLER DOS ........................................ ....................................................................... 21
WORKSHOP THREE .................................................................................................... 24
TALLER CUATRO ..................................... ................................................................... 27
WORKSHOP FIVE/TALLER CINCO ........................ .................................................... 30
ANEJO A/APPENDIX A ................................ ............................................................... 33
ANEJO B/APPENDIX B ................................ ............................................................... 34
ANEJO C/APPENDIX C ................................ ............................................................... 35
ANEJO D/APPENDIX D ................................ ............................................................... 36
ANEJO E/APPENDIX E ................................ ................................................................ 37
ANEJO F/APPENDIX F ................................ ................................................................ 38
ANEJO G/APPENDIX G ................................ ............................................................... 39
ANEJO H/ APPENDIX H ............................... ............................................................... 40
ANEJO I/APPENDIX I ................................ ................................................................... 42
ANEJO J/APPENDIX J ................................ ................................................................. 43
ANEJO K/APPENDIX K ................................ ............................................................... 44
ANEJO L/APPENDIX L ................................ ................................................................ 45
ANEJO M/APPENDIX M ................................ ............................................................... 47
ANEJO N/APPENDIX N ................................ ............................................................... 48
ANEJO O/APPENDIX O ................................ ............................................................... 49
ACCO 402 Advanced Cost Accounting 3
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
Prontuario
Título del Curso Contabilidad de Costos Avanzada
Codificación ACCO 402
Duración Cinco Semanas
Pre-requisito ACCO 303
Descripción
Este curso estudia las aplicaciones sobre principios, sistemas y procedimientos de
costos, incluyendo aquellos históricos y estándar para la toma de decisiones.
Objetivos Generales
Al finalizar el curso el/la estudiante estará capacitado para:
1. Explicar las características distintivas de la contabilidad gerencial.
2. Identificar las tres funciones amplias de la gerencia.
3. Reconocer la diferencia entre el método de costeo tradicional y a base de
actividades.
4. Aplicar los conceptos básicos de costo, volumen y ganancia neta.
5. Identificar los costos relevantes cuando se acepta una orden a un precio especial, y
en decisiones sobre hacer o comprar el producto.
6. Comprender cómo computar los costos para modelos diferentes de precio.
7. Identificar los distintos presupuestos que comprenden el presupuesto maestro.
8. Discutir el proceso de evaluación del presupuesto de capital.
9. Identificar las herramientas para el análisis de los estados financieros.
Textos y Recursos
Weygandt, Jerry, Kieso, Donald, Kimmel, Paul. (2007). Managerial Accounting: Tools
for Business Decision Making. 4th edition. New York, U.S.: John Wiley and
Sons.
Referencias y Material Suplementario
• Horngren, C., Datar, S., Foster, G., Rajan, M., Ittner, C. (2007) Cost Accounting: A Managerial Emphasis. 13th Edition. Prentice Hall.
• Hopper, T., Scapens, R., Northcott, D. (2007) Issues in Management
Accounting. 3rd edition. Prentice Hall.
ACCO 402 Advanced Cost Accounting 4
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
• Hilton, R., Maher, M., Selto, F. (2007) Cost Management: Strategies for Business Decisions. 4rd edition. McGraw-Hill.
• Nikolai, Loren A, John D. Bazley, Jefferson P. Jones. (2007). Intermediate Accounting – With Business and Company Resource Center. 10th Ediiton. Thompson-Southwest.
Evaluación
Criterios Puntuación Porcentaje
Participación en clase (15 puntos cada clase) 75 pts 23%
Presentación Oral e Informe Escrito 40 pts 13%
Ejercicios 40 pts 13%
Examen 25 pts 8%
Mesa Redonda 30 pts 9%
Portafolio 100 pts 31
Diario Reflexivo 10 pts 3%
Total 320 pts 100%
Curva de evaluación
100-90 A 89-80 B 79-70 C 69-60 D 59-00 F
Especificaciones de las técnicas de Avalúo
Participación en clase
• La asistencia a clases es obligatoria y tendrá un valor de cinco (5) puntos por cada
clase. Además, por cada día se sumará la puntuación correspondiente a los
siguientes criterios:
o Demostrar dominio de los temas discutidos en clase.
o Cumplir con las tareas asignadas en la clase.
o Participar y cumplir con trabajo colaborativo.
o Demostrar destrezas de comunicación verbal adecuadas.
o Puntualidad en la entrega de los trabajos.
• Es requisito asistir a todos los talleres para aprobar el curso. Las ausencias
afectarán su nota final (5 puntos por asistencia y 10 puntos por participación
diarios). (Anejo A)
Presentación oral y escrita (Anejo B y C) (Taller Cinco)
ACCO 402 Advanced Cost Accounting 5
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
• Presentación Oral – Los estudiantes presentaran en clase el informe sobre el tema
seleccionado. El mismo debe estar relacionado a los temas discutidos en clase.
• Trabajo en equipo (4 estudiantes máximo).
• Cada miembro será responsable de presentar uno o varios sub temas.
• Es requisito indispensable la utilización de una de las estrategias sugeridas,
creatividad y medios audiovisuales. Ejemplo: simulaciones, dramas, debates,
competencias académicas, noticieros, grabación de vídeos, entrevistas, entre otros.
• Preparar y entregar un informe escrito (1 original para el facilitador y copias para los
estudiantes).
• Tiempo estipulado para la presentación individual: 15 minutos.
• El resto del grupo deberá realizar las lecturas relacionadas con los temas que se
discutirán en el taller para garantizar una participación activa.
• La presentación oral tendrá un valor de 20 puntos .
• El Informe escrito tendrá un valor de 20 puntos .
Mesa Redonda
• Cada estudiante seleccionará un grupo cultural de los Estados Unidos para
representarlo en la discusión de la mesa redonda.
• Cada estudiante traerá a la discusión las similitudes y diferencias de su grupo
cultural seleccionado.
• Los estudiantes podrán usar sus notas o leer pasajes cortos de lo que dicen los
investigadores sobre sus grupos culturales.
• El Anejo G incluye la matriz de valoración para esta actividad (30 puntos).
Diario Reflexivo
• El estudiante redactará un diario reflexivo al finalizar los Taller 1 y 3, con el fin de
reflexionar críticamente y escribir sobre los conceptos, sentimientos y actitudes
relacionados con los la historia de la educación.
• Debe incluir un auto-análisis y auto-evaluación de su ejecución.
• El diario tendrá un valor total de 10 puntos.
• El Anejo E contiene la matriz de valoración para evaluar esta tarea.
ACCO 402 Advanced Cost Accounting 6
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
Descripción de las Normas del Curso
1. Este curso sigue el modelo “Discipline-Based Dual Language Immersion
Model®” del Sistema Universitario Ana G. Méndez, el mismo esta diseñado para
promover el desarrollo de cada estudiante como un profesional bilingüe. Cada
taller será facilitado en inglés y español, utilizando el modelo 50/50. Esto
significa que cada taller deberá ser conducido enteramente en el lenguaje
especificado. Los lenguajes serán alternados en cada taller para asegurar que
el curso se ofrece 50% en inglés y 50% en español. Para mantener un balance,
el modulo debe especificar que se utilizaran ambos idiomas en el quinto taller,
dividiendo el tiempo y las actividades equitativamente entre ambos idiomas. Si
un estudiante tiene dificultad en hacer una pregunta en el idioma especificado,
bien puede escoger el idioma de preferencia para hacer la pregunta. Sin
embargo, el facilitador deberá contestar la misma en el idioma designado para
ese taller. Esto deberá ser una excepción a las reglas pues es importante que
los estudiantes utilicen el idioma designado. Esto no aplica a los cursos de
lenguaje que deben ser desarrollados en el idioma propio todo en ingles o todo
en español según aplique.
2. El curso es conducido en formato acelerado, eso requiere que los estudiantes se
preparen antes de cada taller de acuerdo al módulo. Cada taller requiere un
promedio de diez (10) horas de preparación y en ocasiones requiere más.
3. La asistencia a todos los talleres es obligatoria. El estudiante que se ausente al
taller deberá presentar una excusa razonable al facilitador. El facilitador
evaluará si la ausencia es justificada y decidirá como el estudiante repondrá el
trabajo perdido, de ser necesario. El facilitador decidirá uno de los siguientes:
permitirle al estudiante reponer el trabajo o asignarle trabajo adicional en
adición al trabajo a ser repuesto.
Toda tarea a ser completada antes de taller deberá ser entregada en la fecha
asignada. El facilitador ajustará la nota de las tareas repuestas.
4. Si un estudiante se ausenta a mas de un taller el facilitador tendrá las siguientes
opciones:
ACCO 402 Advanced Cost Accounting 7
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
a. Si es a dos talleres, el facilitador reducirá una nota por debajo basado en
la nota existente.
b. Si el estudiante se ausenta a tres talleres, el facilitador reducirá la nota a
dos por debajo de la nota existente.
5. La asistencia y participación en clase de actividades y presentaciones orales es
extremadamente importante pues no se pueden reponer. Si el estudiante provee
una excusa valida y verificable, el facilitador determinara una actividad
equivalente a evaluar que sustituya la misma. Esta actividad deberá incluir el
mismo contenido y componentes del lenguaje como la presentación oral o
actividad a ser repuesta.
6. En actividades de grupo el grupo será evaluado por su trabajo final. Sin
embargo, cada miembro de grupo deberá participar y cooperar para lograr un
trabajo de excelencia, pero recibirán una calificación individual.
7. Se espera que todo trabajo escrito sea de la autoría de cada estudiante y no
plagiado. Se debe entender que todo trabajo sometido esta citado
apropiadamente o parafraseado y citado dando atención al autor. Todo
estudiante debe ser el autor de su propio trabajo. Todo trabajo que sea plagiado,
copiado o presente trazos de otro será calificado con cero (vea la política de
honestidad académica).
8. Si el facilitador hace cambios al modulo o guía de estudio, deberá discutirlos y
entregar copia a los estudiantes por escrito al principio del primer taller.
9. El facilitador establecerá los medios para contactar a los estudiantes proveyendo
su correo electrónico, teléfonos, y el horario disponibles.
10. EL uso de celulares esta prohibido durante las sesiones de clase; de haber una
necesidad, deberá permanecer en vibración o en silencio.
11. La visita de niños y familiares no registrados en el curso no está permitida en el
salón de clases.
12. Todo estudiante esta sujeto a las políticas y normas de conducta y
comportamiento que rigen SUAGM y el curso.
ACCO 402 Advanced Cost Accounting 8
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
Nota: Si por alguna razón no puede acceder las dire cciones electrónicas
ofrecidas en el módulo, no se limite a ellas. Exis ten otros motores de búsqueda y
sitios Web que podrá utilizar para la búsqueda de l a información deseada. Entre
ellas están :
• www.google.com
• www.altavista.com
• www.ask.com
• www.excite.com
• www.pregunta.com
• www.findarticles.com
• www.telemundo.yahoo.com
• www.bibliotecavirtualut.suagm.edu
• www.eric.ed.gov/
• www.flelibrary.org/
El/la facilitador(a) puede realizar cambios a las d irecciones electrónicas y/o
añadir algunas de ser necesario.
ACCO 402 Advanced Cost Accounting 9
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
Filosofía y Metodología Educativa
Este curso está basado en la teoría educativa del Constructivismo.
Constructivismo es una filosofía de aprendizaje fundamentada en la premisa, de que,
reflexionando a través de nuestras experiencias, podemos construir nuestro propio
conocimiento sobre el mundo en el que vivimos.
Cada uno de nosotros genera nuestras propias “reglas” y “métodos mentales”
que utilizamos para darle sentido a nuestras experiencias. Aprender, por lo tanto, es
simplemente el proceso de ajustar nuestros modelos mentales para poder acomodar
nuevas experiencias. Como facilitadores, nuestro enfoque es el mantener una
conexión entre los hechos y fomentar un nuevo entendimiento en los estudiantes.
También, intentamos adaptar nuestras estrategias de enseñanza a las respuestas de
nuestros estudiantes y motivar a los mismos a analizar, interpretar y predecir
información.
Existen varios principios para el constructivismo, entre los cuales están:
1. El aprendizaje es una búsqueda de significados. Por lo tanto, el aprendizaje debe
comenzar con situaciones en las cuales los estudiantes estén buscando
activamente construir un significado.
2. Significado requiere comprender todas las partes, las cuales deben entenderse en
el contexto del todo. Por lo tanto, el proceso de aprendizaje se enfoca en los
conceptos primarios, no en hechos aislados.
3. Para enseñar bien, debemos entender los modelos mentales que los estudiantes
utilizan para percibir el mundo y las presunciones que ellos hacen para apoyar
dichos modelos.
4. El propósito del aprendizaje es para un individuo el construir su propio significado,
no sólo memorizar las contestaciones “correctas” y repetir el significado de otra
persona. Como la educación es intrínsicamente interdisciplinaria, la única forma
válida para asegurar el aprendizaje es hacer del avalúo parte esencial de dicho
proceso, asegurando que el mismo provea a los estudiantes con la información
sobre la calidad de su aprendizaje.
5. La evaluación debe servir como una herramienta de auto-análisis.
ACCO 402 Advanced Cost Accounting 10
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
6. Proveer herramientas y ambientes que ayuden a los estudiantes a interpretar las
múltiples perspectivas que existen en el mundo.
7. El aprendizaje debe ser controlado internamente y analizado por el estudiante.
ACCO 402 Advanced Cost Accounting 11
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
Study Guide
Course Title Advanced Cost Accounting
Code ACCO 402
Time Length Five weeks
Pre-requisite ACCO 303
Description
This course studies the application of principles, systems and procedure of cost,
including historic and standard procedures for decision making.
General Objectives
At the end of the course, students will:
1. explain the distinguishing features of managerial accounting.
2. identify the three broad functions of management.
3. recognize the difference between traditional costing and activity-based costing.
4. apply basic Cost-Volume-Profit concepts.
5. identify the relevant costs in accepting an order at special price and in make-or-buy
decision.
6. learn how to compute cost for different pricing models.
7. identify the budgets that comprise the master budget.
8. discuss the capital budgeting evaluation process.
9. identify the tools for financial statements analysis.
Texts and Resources
Weygandt, Jerry, Kieso, Donald, Kimmel, Paul. (2007). Managerial Accounting: Tools
for Business Decision Making. 4th edition. New York, U.S.: John Wiley and
Sons.
References and Supplementary Materials:
• Horngren, C., Datar, S., Foster, G., Rajan, M., Ittner, C. (2007) Cost
Accounting: A Managerial Emphasis. 13th Edition. Prentice Hall.
• Hopper, T., Scapens, R., Northcott, D. (2007) Issues in Management
Accounting. 3rd edition. Prentice Hall.
• Hilton, R., Maher, M., Selto, F. (2007) Cost Management: Strategies for
Business Decisions. 4th edition. McGraw-Hill.
ACCO 402 Advanced Cost Accounting 12
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
• Nikolai, Loren A, John D. Bazley, Jefferson P. Jones. (2007). Intermediate
Accounting – With Business and Company Resource Center. 10th
Edition. Thompson-Southwest.
Evaluation
Criterion Score Percentage
Daily Class Participation (15 points each) 75 pts 23%
Oral Presentation and Written Report 40 pts 13%
Exercises 40 pts 13%
Exam 25 pts 8%
Round Table 30 pts 9%
Portfolio 100 pts 31%
Reflexive Diary 10 pts 3%
Total 320 pts 100%
Evaluation curve
100-90 A 89-80 B 79-70 C 69-60 D 59-00 F
Daily Class Participation
• Attendance to every workshop is mandatory and the student will receive five (5)
points for each class (Appendix A ). Absences will affect your final grade. In
addition, the following criteria will be evaluated:
o Mastery of the material discussed in class.
o Tasks assigned fulfillment.
o Team work participation.
o Adequate communication and verbal skills.
o Assigned tasks handed on time.
• It’s a requisite to attend all workshops in order to pass the course.
• Absences will affect your final grade (5 points for attendance and 10 points for daily
class participation - Appendix A ).
Oral and Written Report (Appendixes B & C) (Oral Presentation – English; Written
Report – Spanish) (Workshops Five)
ACCO 402 Advanced Cost Accounting 13
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
• Oral Presentation. The students will do a presentation in class about the subject
selected for their report. The subject could be related to any of the themes covered
during the five workshops.
• Collaborative work in groups of four (4) students (maximum).
• Each member of the group should be in charge of one of the topics.
• It is required to use creativity and audiovisual aids. Example: simulations,
dramatizations, debates, academic competences, videos recording, interviews,
others.
• Prepare and handle a written report for the facilitator. The report should identify the
facts that support the group’s conclusions in a specific situation and attach it to an
argumentative theory in order to communicate persuasively.
• Time for individual oral reports: 15 minutes (maximum).
• The rest of the group should read the chapters of the textbooks so they can
participate actively in class discussion.
• Oral report will be worth 20 points .
• Written report will have a value of 20 points .
Round Table
• The facilitator will assign the cases from the chapters assigned for the specific
workshop for the round table discussion. The facilitator can divide the class into
more than one group, and assign cases for each group and have more than one
discussion in the workshop.
• Each group should identify and discuss the business principle applicable in the case.
• Students can use notes or read short excerpts of what researchers say about their
cultural groups.
• Appendix G includes the rubric for the round-table discussion (30 points).
Reflexive Diary
• The student will write a reflexive diary at the end of the workshops 1 and 3. The
purpose is to react critically about the concepts, feelings and related attitudes about
the subject matters covered in the workshop.
• An auto evaluation of his/her performance should be included.
• The score for the diary will be 10 points (Appendix E ).
ACCO 402 Advanced Cost Accounting 14
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
Description of Course Policies
1. This course follows the Sistema Universitario Ana G. Méndez Discipline-Based Dual
Language Immersion Model® designed to promote each student’s development as a
Dual Language Professional. Workshops will be facilitated in English and Spanish,
strictly using the 50/50 model. This means that each workshop will be conducted
entirely in the language specified. The language used in the workshops will
alternate to insure that 50% of the course will be conducted in English and 50% in
Spanish. To maintain this balance, the course module may specify that both
languages will be used during the fifth workshop, dividing that workshop’s time and
activities between the two languages. If students have difficulty with asking a
question in the target language in which the activity is being conducted, students
may choose to use their preferred language for that particular question. However,
the facilitator must answer in the language assigned for that particular day. This
should only be an exception as it is important for students to use the assigned
language. The 50/50 model does not apply to language courses where the delivery
of instruction must be conducted in the language taught (Spanish or English only).
2. The course is conducted in an accelerated format and requires that students prepare
in advance for each workshop according to the course module. Each workshop
requires an average ten hours of preparation but could require more.
3. Attendance at all class sessions is mandatory. A student that is absent to a
workshop must present the facilitator a reasonable excuse. The facilitator will
evaluate if the absence is justified and decide how the student will make up the
missing work, if applicable. The facilitator will decide on the following: allow the
student to make up the work, or allow the student to make up the work and assign
extra work to compensate for the missing class time.
Assignments required prior to the workshop must be completed and turned in on the
assigned date. The facilitator may decide to adjust the grade given for late
assignments and make-up work.
4. If a student is absent to more than one workshop the facilitator will have the
following options:
ACCO 402 Advanced Cost Accounting 15
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
a. If a student misses two workshops, the facilitator may lower one grade based
on the students existing grade.
b. If the student misses three workshops, the facilitator may lower two grades
based on the students existing grade.
5. Student attendance and participation in oral presentations and special class
activities are extremely important as it is not possible to assure that they can be
made up. If the student provides a valid and verifiable excuse, the facilitator may
determine a substitute evaluation activity if he/she understands that an equivalent
activity is possible. This activity must include the same content and language
components as the oral presentation or special activity that was missed.
6. In cooperative activities the group will be assessed for their final work. However,
each member will have to collaborate to assure the success of the group and the
assessment will be done collectively as well as individually.
7. It is expected that all written work will be solely that of the student and should not be
plagiarized. That is, the student must be the author of all work submitted. All quoted
or paraphrased material must be properly cited, with credit given to its author or
publisher. It should be noted that plagiarized writings are easily detectable and
students should not risk losing credit for material that is clearly not their own (see
Academic Honesty Policy).
8. If the Facilitator makes changes to the study guide, such changes should be
discussed with and given to students in writing at the beginning of the first workshop.
9. The facilitator will establish a means of contacting students by providing an email
address, phone number, hours to be contacted and days.
10. The use of cellular phones is prohibited during sessions; if there is a need to have
one, it must be on vibrate or silent mode during class session.
11. Children or family members that are not registered in the course are not allowed to
the classrooms.
12. All students are subject to the policies regarding behavior in the university
community established by the institution and in this course.
ACCO 402 Advanced Cost Accounting 16
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
Note: If for any reason you cannot access the URL’s presented in the module, do
not stop your investigation. There are many search engines and other links you
can use to search for information. These are some examples:
• www.google.com
• www.altavista.com
• www.ask.com
• www.excite.com
• www.pregunta.com
• www.findarticles.com
• www.telemundo.yahoo.com
• www.bibliotecavirtualut.suagm.edu
• www.eric.ed.gov/
• www.flelibrary.org/
The facilitator may make changes or add additional web resources if deemed
necessary.
ACCO 402 Advanced Cost Accounting 17
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
Teaching Philosophy and Methodology
This course is grounded in the learning theory of Constructivism. Constructivism
is a philosophy of learning founded on the premise that, by reflecting on our
experiences, we construct our own understanding of the world in which we live.
Each of us generates our own “rules” and “mental models,” which we use to
make sense of our experiences. Learning, therefore, is simply the process of adjusting
our mental models to accommodate new experiences. As teachers, our focus is on
making connections between facts and fostering new understanding in students. We
will also attempt to tailor our teaching strategies to student responses and encourage
students to analyze, interpret and predict information.
There are several guiding principles of constructivism:
1. Learning is a search for meaning. Therefore, learning must start with the issues
around which students are actively trying to construct meaning.
2. Meaning requires understanding wholes as well as parts. And parts must be
understood in the context of wholes. Therefore, the learning process focuses on
primary concepts, not isolated facts.
3. In order to teach well, we must understand the mental models that students use to
perceive the world and the assumptions they make to support those models.
4. The purpose of learning is for an individual to construct his or her own meaning, not
just memorize the "right" answers and regurgitate someone else's meaning. Since
education is inherently interdisciplinary, the only valuable way to measure learning is
to make the assessment part of the learning process, ensuring it provides students
with information on the quality of their learning.
5. Evaluation should serve as a self-analysis tool.
6. Provide tools and environments that help learners interpret the multiple perspectives
of the world.
7. Learning should be internally controlled and mediated by the learner.
ACCO 402 Advanced Cost Accounting 18
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
Workshop One
Content Objectives
By the end of workshop one, students will:
1. Correctly define the three classes of manufacturing costs.
2. Indicate how cost of goods manufactured is determined.
3. Effectively discuss the merits of absorption versus variables costing for management
decision making.
4. Understand how operating leverage affects profitability.
5. Describe the essential features of a cost-volume-profit income statement.
6. Identify the steps in management’s decision-making process.
7. Describe the concept of incremental analysis.
8. Identify the relevant costs and how to apply analytical tools available in the decision-
making process.
Language Objectives
Students will:
1. Express their ideas in spoken English effectively using graphic organizers.
2. Develop ideas to solve problems in an effective way.
3. Summarize main ideas using correct grammar and spelling in English after reading a
selection.
4. Use cooperative learning strategies to analyze and discuss a topic.
5. Use the reading process effectively
URLs
Manufacturing Costs
http://www.productcosting.com/cost_accounting.htm
http://www.answers.com/topic/cost-of-goods-manufactured-schedule?cat=biz-fin
http://www.cliffsnotes.com/WileyCDA/CliffsReviewTopic/The-Cost-of-Goods-
Manufactured-Schedule.topicArticleId-21248,articleId-21219.html
Absorption vs. Variable Costing
http://www.principlesofaccounting.com/chapter%2023.htm#VARIABLE%20VERSUS%2
0ABSORPTION%20COSTING
ACCO 402 Advanced Cost Accounting 19
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
http://books.google.com/books?id=GU98cCMkPCEC&pg=PA116&lpg=PA116&dq=abso
rption+versus+variables+costing&source=web&ots=zE2iqlnEPJ&sig=CuUz23k7UE_hU
oaK2ch_eI3b0-Q&hl=en#PPA119,M1
Operating Leverage
http://books.google.com/books?id=EoE5S8oI_UUC&pg=RA1-PA145&lpg=RA1-
PA145&dq=operating+leverage+affects+profitability&source=web&ots=G-
qPNKkqP5&sig=6xOAE7UDcLxhTXxTP9d8SRBI-0U&hl=en
Cost-Volume-Profit Income Statement
http://www.cliffsnotes.com/WileyCDA/CliffsReviewTopic/Cost-Volume-Profit-
Analysis.topicArticleId-21248,articleId-21229.html
http://www.referenceforbusiness.com/management/Comp-De/Cost-Volume-Profit-
Analysis.html
Incremental Analysis
http://www.plu.edu/~mgtacctg/incremental_analysi.htm
http://www.answers.com/topic/incremental-analysis?cat=biz-fin
http://www.imanet.org
http://www.cvp.com
http://www.aicpa.org
http://www.fasb.org
Assignments before Workshop One
1. Take a look at the module. Pay special attention to the rubrics since they will be
used to assess your knowledge, participation and language skills.
2. Look for information about:
a. Managerial Accounting
b. Cost-Volume-Profit Analysis
c. Incremental Analysis
Create a two paragraph description for each topic. Hand it to the facilitator.
3. Review and study the “URLs” for this workshop. Print the information about the
steps in management’s decision-making process. Take it to the workshop.
4. Create a concept map about Managerial Accounting. For more information about
concept maps visit
ACCO 402 Advanced Cost Accounting 20
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
http://cmap.ihmc.us/Publications/ResearchPapers/TheoryCmaps/TheoryUnderlying
ConceptMaps.htm or http://www.udel.edu/chem/white/teaching/ConceptMap.html
Activities
1. The facilitator will start the class with an icebreaker activity.
2. Students will share their concept map with the rest of the class.
3. The facilitator will talk about managerial accounting and manufacturing costs.
4. The facilitator will show an exercise related to cost of goods manufactured and cost-
volume-profit income statement.
5. The facilitator will assign some exercises for students to solve in groups.
6. Students will share their results with the rest of the class.
7. The class will be divided into small groups to discuss and answer questions about a
case the facilitator will assign.
8. Students will verbally discuss the steps in management’s decision-making process.
9. The students will complete a self-evaluation of his/her performance in this workshop.
10. The student will write a reflective diary to react critically about the concepts, feelings
and related attitudes about the topics covered in this workshop.
11. The facilitator explains the assignments to be completed before Workshop Two and
will assign practice exercises.
Assessment
Each student will be assessed based on:
1. Appendix A rubric for class participation.
2. Appendix D for the case discussion.
3. Appendix D for the URL discussion.
4. Appendix E for the reflective diary.
5. Appendix F for the self-evaluation.
ACCO 402 Advanced Cost Accounting 21
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
Taller Dos
Objetivos de Contenido
Al final del taller dos, los estudiantes podrán:
1. Conocer cómo las compañías identifican y utilizan las guías de costos en el método
de costeo a base de actividades (ABC).
2. Entender el valor de utilizar niveles de actividades en el sistema de Costeo a Base
de Actividades.
3. Calcular el costo requerido cuando el mercado determina el precio del producto.
4. Utilizar precio del material y el tiempo para determinar el costo de un servicio
provisto.
5. Determinar el precio de transferencia utilizando los enfoques de base de costos,
base de mercado y costo negociado.
Objetivos Lenguaje
1. Los estudiantes utilizarán estrategias efectivas para llevar a cabo discusiones
formales e informales incluyendo actividades de reflexión y análisis, respetando los
diversos puntos de vista de otros.
2. Los estudiantes desarrollarán ideas para solucionar problemas de una manera
efectiva.
3. Los estudiantes utilizarán el proceso de lectura efectivamente.
4. Los estudiantes expresarán sus ideas en español oralmente de manera efectiva
usando organizadores gráficos.
5. Los estudiantes resumirán las ideas principales usando adecuadamente la
gramática y la ortografía después de leer una amplia variedad de recursos
impresos.
Direcciones Electrónicas
http://www.emblemsvag.com/abc.htm
http://www.valuebasedmanagement.net/methods_abc.html
http://www.netmba.com/marketing/pricing
http://www.focusmag.com/pages/targetcosting.htm Tareas a realizar antes del Taller Dos
ACCO 402 Advanced Cost Accounting 22
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
1. Busque información acerca de:
a. Costeo a Base de Actividades
b. Determinación de Precio
Prepare una mini presentación (de no más de 10 minutos) en PowerPoint acerca de
los mismos.
2. Realice los ejercicios asignados por el facilitador y trabaje con su portafolio (Anejos
H al O).
3. Estudie y analice las direcciones electrónicas (URLs) para este taller.
4. Busque una tirilla cómica en blanco. Imprímala y llévela al taller. Puede visitar
http://www.ac-nancy-metz.fr/enseign/anglais/Henry/comics.htm#create o
http://scottishboomerang.wordpress.com/teaching-resources/
Actividades
1. El facilitador discutirá con los estudiantes los capítulos y/o temas asignados.
2. El facilitador recoge la asignación para este taller y se discuten algunos de los
ejercicios entregados.
3. El facilitador seleccionará a varios estudiantes para que realicen la presentación.
4. Los estudiantes reaccionarán a las presentaciones de sus compañeros, ya sea
comentando a favor de sus puntos sobre los temas, o retando los mismos
exponiendo claramente su posición.
5. El facilitador dividirá la clase en grupos pequeños. Cada grupo seleccionará un caso
incluido que será asignado por el facilitador para representarlo en una discusión
utilizando la técnica de la mesa redonda.
6. El facilitador asignará ejercicios adicionales según crea conveniente para ampliar
y/o aclarar el conocimiento de los temas presentados, individual o en forma grupal.
Además asignará los temas para el trabajo final y la presentación que se realizará
en el Taller Cinco.
7. En grupo, los estudiantes llenarán sus tirillas cómicas. Luego las compartirán con el
resto de la clase.
8. Los estudiantes prepararán una evaluación propia sobre su desempeño en el taller.
9. El facilitador discutirá las tareas a ser realizadas para el Taller Tres.
Avalúo
ACCO 402 Advanced Cost Accounting 23
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
1. El Anejo A incluye la matriz de valoración para la participación en clase.
2. El Anejo G se utilizará para la actividad de mesa redonda.
3. El Anejo F se utilizará par la actividad de auto evaluación.
ACCO 402 Advanced Cost Accounting 24
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
Workshop Three Content Objectives
At the end of workshop, students will be able to:
1. State the essentials of effective budgeting.
2. Identify the budgets that comprise the master budget.
3. Indicate the applicability of budgeting in non-manufacturing companies.
4. Describe the concept of responsibility accounting.
5. Explain the development of flexible budgets and the usefulness of flexible budget
reports.
6. Describe the concept of budgetary control.
Language Objectives
Students will:
1. Express their ideas in spoken English effectively using graphic organizers.
2. Develop ideas to solve problems in an effective way.
3. Summarize main ideas using correct grammar and spelling in English after reading a
selection.
4. Use cooperative learning strategies to analyze and discuss a topic.
5. Use the reading process effectively.
6. Write a reflective diary using appropriate vocabulary, grammar, and style.
URLs
Effective Budgeting
http://resourcecenter.virchowkrause.com/resources/how+to+achieve+effective+budgetin
g.pdf
www.tcada.state.tx.us/training/presentation/ppt/Budgeting Techniques.ppt
http://www.airpower.maxwell.af.mil/airchronicles/aureview/1976/jan-feb/feltes.html
Master Budget
http://www.answers.com/topic/master-comprehensive-budget?cat=biz-fin
https://frontpage.northseattle.edu/pbouker/ACC270_Folder/Ch08MasterBudget.htm
Non-manufacturing Companies
http://faculty.seattlecolleges.com/jnordlin/ACC230/CH24/LN/CH24LN.htm
ACCO 402 Advanced Cost Accounting 25
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
http://www.grinnell.edu/offices/institutionalplanning/2003budgetprocess/budgetmemoFY
200
Responsibility Accounting
http://www.allbusiness.com/glossaries/responsibility-accounting/4954155-1.html
http://basiccollegeaccounting.com/what-is-responsibility-accounting/
http://www.willamette.edu/~fthompso/pubfin/Responsibility_Budgeting.html
Flexible Budgets
http://www.cliffsnotes.com/WileyCDA/CliffsReviewTopic/Flexible-Budgets.topicArticleId-
21248,articleId-21241.html
http://www.mhhe.com/business/accounting/garrison/Student/olc/garrison9emgracct_s/c
hapterindex11.htm
Assignments before Workshop Three 1. Look for information about:
a. Budgetary planning
b. Budgetary control and responsibility accounting
Prepare an outline of these topics. Hand it in to the facilitator.
2. Answer the exercises assigned by the facilitator.
3. Explore and carefully read the URLs content for this workshop.
4. Prepare a list with all the important concepts covered in previous workshops and
include the ones of these assignments. Hand it to the facilitator.
Activities
1. The facilitator will start the class with a short review.
2. Students will meet in groups to verify the assigned exercises. Each group will select
exercises and will discuss them in front of the class.
3. Students will share their outlines with the class.
4. The facilitator will discuss how to create a budget and the importance of a master
budget.
5. The students will form two groups. Each group will be assigned a case or problem
from the material to be discussed. One group would argue in favor of (pro) and the
other against (cons) the situation presented in the case. The groups would support
ACCO 402 Advanced Cost Accounting 26
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
their comments with the material assigned/discussed in class. The facilitator will
moderate the debate.
6. In groups, students will create a concept map about responsibility accounting and
flexible budgets. They will share the map with the rest of the class.
7. The facilitator will hand in the take home exam. This exam has to be returned in the
next workshop.
8. An auto evaluation of his/her performance should be included (Appendix G).
9. The student will write a reflective diary to react critically about the concepts, feelings
and related attitudes about the subject matters covered in this workshop.
10. The facilitator explains the work to be completed before Workshop four, will assign
practice exercises and the topics for the PowerPoint presentation.
Assessment
Each student will be assessed based on:
1. Appendix A rubric for class participation.
2. Appendix D for the case discussion.
3. Appendix E for the reflective diary.
4. Appendix F for the self-evaluation.
ACCO 402 Advanced Cost Accounting 27
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
Taller Cuatro Objetivos de Contenido
Al final de este taller, los estudiantes podrán:
1. Identificar las ventajas del costo estándar.
2. Discutir los informes de variaciones.
3. Establecer las fórmulas para determinar las variaciones de material directo, labor
directa y gastos indirectos de manufactura.
4. Discutir la evaluación de presupuestos de capital y explicar la información utilizada
para los mismos.
5. Identificar los retos que presentan los beneficios intangibles en el desarrollo de
presupuestos de capital.
6. Indicar los beneficios de llevar a cabo una auditoria posterior.
Objetivos específicos de lenguaje :
1. Los estudiantes utilizarán estrategias efectivas para llevar a cabo discusiones
formales e informales incluyendo actividades de reflexión y análisis, respetando los
diversos puntos de vista de otros.
2. Los estudiantes desarrollarán ideas para solucionar problemas de una manera
efectiva.
3. Los estudiantes utilizarán el proceso de lectura efectivamente.
4. Los estudiantes expresarán sus ideas en inglés y español oralmente de manera
efectiva usando organizadores gráficos.
5. Los estudiantes resumirán las ideas principales usando adecuadamente la
gramática y la ortografía después de leer una amplia variedad de recursos
impresos.
Direcciones Electrónicas
Costo Estándar
http://www.monografias.com/trabajos13/costestan/costestan.shtml
http://www.accountingcrosswords.com/standard-costing.php
http://www.stevebragg.com/Pages_Costing/Costing_Standard.html
Variaciones en Costo
http://www.cubaindustria.cu/ContadorOnline/Costos/SC-7.5..htm
ACCO 402 Advanced Cost Accounting 28
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
http://highered.mcgraw-hill.com/sites/0072394668/student_view0/
http://www.zenwealth.com/BusinessFinanceOnline/CB/CBCalculator.html
http://www.zenwealth.com/BusinessFinanceOnline/Concepts.html
Material Directo, Labor Directa y Gastos Indirectos de Manufactura
http://www.gestiopolis.com/finanzas-contaduria/costos-por-actividad-contabilidad.htm
www.geocities.com/boris_ackerman/incost.ppt
Presupuesto de Capital
http://www.geocities.com/mircagruop/presupuesto_de_capital.html
http://ceidis.ula.ve/cursos/economia/costosII/sesiones/Presupuesto .pps
Tareas a realizar antes del Taller Cuatro
1. Buscar información acerca de:
a. Costo Estándar y Tabulación Balanceada
b. Planeamiento para Inversiones de Capital
Prepare un resumen del material y entréguelo al facilitador. Recuerde, el plagio
(copiar literalmente de un recurso) no es tolerado en nuestra institución.
2. Hacer los ejercicios asignados para el taller y la presentación en PowerPoint (con su
grupo).
3. Conteste el examen y llévelo al taller.
4. Estudiar y analizar las direcciones electrónicas (URLs) para este taller.
Actividades
1. El facilitador comenzará la clase con un breve repaso.
2. El facilitador recoge el examen, las asignaciones para este taller y se discuten
algunos de los ejercicios entregados.
3. El facilitador dividirá la clase en grupos pequeños. Cada grupo seleccionará un caso
o problema para el taller para representarlo en una discusión utilizando la técnica de
la mesa redonda.
4. El facilitador entregará material a cada grupo obtenido de una dirección de Internet
(URL). Cada grupo presentará un resumen sobre la información en el mismo y
sobre cómo ésta se relaciona a los temas discutidos en este taller.
5. El facilitador asignará ejercicios adicionales según crea conveniente para ampliar
y/o aclarar el conocimiento de los temas presentados, individual o en forma grupal.
ACCO 402 Advanced Cost Accounting 29
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
6. Los estudiantes prepararán un mapa conceptual acerca del presupuesto de capital y
lo compartirán.
7. Los grupos realizarán sus presentaciones. Habrá una sección de preguntas y
respuestas luego de cada presentación.
8. Los estudiantes reaccionarán a las presentaciones de sus compañeros, ya sea
comentando a favor de sus puntos sobre los temas, o retando los mismos
exponiendo claramente su posición.
9. Los estudiantes prepararán una evaluación propia sobre su desempeño en el taller.
10. El facilitador explicará las tareas a ser completadas antes del Taller 5 y asignará
ejercicios de práctica.
Avalúo
1. El Anejo A incluye la matriz de valoración para la participación en clase.
2. El Anejo G se utilizará para la actividad de mesa redonda.
3. El Anejo D se utilizará para la actividad de “URL”.
4. El Anejo F se utilizará par la actividad de auto evaluación.
ACCO 402 Advanced Cost Accounting 30
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
Workshop Five/Taller Cinco
Content Objectives
At the end of this workshop, the students will:
1. Indicate the usefulness of the statement of cash flow.
2. Distinguish among operating, investing, and financing activities.
3. Analyze the statement of cash flows.
4. Discuss the need for comparative analysis.
5. Explain and supply horizontal and vertical analysis.
6. Identify and compute ratios used in analyzing a firm’s liquidity, profitability, and
solvency.
Language Objectives
Students will:
1. Express their ideas in spoken English and Spanish effectively using graphic
organizers.
2. Develop ideas to solve problems in an effective way.
3. Summarize main ideas using correct grammar and spelling in English or Spanish
after reading a selection.
4. Use cooperative learning strategies to analyze and discuss a topic.
5. Use the reading process effectively.
6. Write a report using appropriate vocabulary, grammar, and style.
URLs
NOTA: Este taller será bilingüe.
Algunas de las actividades serán
en inglés y otras en español. El
facilitador hablará español o inglés,
dependiendo del informe que esté
ofreciendo el estudiante o la
actividad.
NOTE: This will be a bilingual
workshop. Some of the activities
will be in Spanish and others in
English. The facilitator will use the
language of instruction used in
each lesson as well.
ACCO 402 Advanced Cost Accounting 31
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
Cash Flow Statement
http://www.accountingcoach.com/online-accounting-course/06Xpg01.html
http://www.businessplans.org/cashflow.html
http://www.investopedia.com/articles/04/033104.asp
Horizontal and Vertical Analysis
http://www.answers.com/topic/financial-statement-analysis?cat=biz-fin
http://www.answers.com/topic/financial-statement-analysis?cat=biz-fin
http://www.investopedia.com/university/financialstatements
http://blog.accountingcoach.com/vertical-analysis-horizontal-analysis/
Ratios
http://www.cpaclass.com/fsa/ratio-01a.htm
Assignments before Workshop Five
1. Look for information about:
a. Statement of Cash Flow
b. Financial Statement Analysis
Prepare a summary in English for each topic. Be specific.
2. Answer the exercises assigned for this workshop.
3. Work with the PowerPoint presentation and with your final report (English or
Spanish).
4. You should be giving the final touches to your portfolio (Appendixes H to O).
5. Study and review the “URLs” for this workshop.
Activities
1. The facilitator will start the class with a short review (in English).
2. Students will meet in groups to discuss the assigned exercises. They will share their
results with the rest of the class (in Spanish).
3. The facilitator will discuss the take home exam (in Spanish).
4. Students will do their oral presentation (English or Spanish).
5. A session of questions and answers will follow each presentation (English or
Spanish).
6. Students will meet in groups to discuss their summaries (in English).
7. Students will do their final self evaluation (English) and will finish their portfolio.
ACCO 402 Advanced Cost Accounting 32
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
8. Course evaluation by the student representative.
9. Closing activity - to be determined by the facilitator.
Assessment
1. Appendix B and C will be used to assess the oral presentation and the written report.
2. Appendix A for class participation.
3. Appendix F for the self evaluation.
ACCO 402 Advanced Cost Accounting 33
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
Anejo A/Appendix A
RUBRIC FOR EVALUATION OF CLASS PARTICIPATION
Name: __________________________ Date: __________________
Student’s signature: __________________ Facilitator’s Signature: ______________
Criteria Value
Points
Student
Score
Comments
Content
Contributions and participation in the class
10
Demonstrate interest in the class
10
Answer questions to the facilitator and fellow students.
10
Make questions related to the topic of the course
10
Prepared in the class 10
Contribute with additional material.
10
Initiative and creativity 10
Language Use correct pronunciation 10
Read and explains concepts using appropriate grammar, syntax and verb usage
10
Address the class to present information in a clear interesting way.
10
ACCO 402 Advanced Cost Accounting 34
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
Anejo B/Appendix B
MATRIZ VALORATIVA PARA PRESENTACIÓN ORAL
NOMBRE:________________________________________________________
FECHA:_______________________GRUPO:____________________________
0-No Cumplió 1-Deficiente 2-Regular 3-Bueno 4-Muy Bueno 5-Excelente N/A-No Aplica
CRITERIOS 0 1 2 3 4 5 N/A
1. Realiza una introducción efectiva del tema.
2. Identifica el propósito, los objetivos e ideas principales que se incluyen en la presentación.
3. La presentación es organizada y coherente y puede seguirse con facilidad.
4. El presentador demuestra dominio del tema o materia de la presentación al explicar con propiedad el contenido y no incurrir en errores.
5. Las ideas y argumentos de la presentación están bien fundamentados en los recursos presentados, consultados o discutidos en clase.
6. Se utiliza un lenguaje apropiado con corrección sintáctica y gramatical.
7. El resumen de los puntos principales y/o la presentación de las conclusiones es claro y apropiado.
8. Se cumplen los objetivos o propósitos anunciados en la introducción.
9. La presentación es interesante y amena.
10. Demuestra creatividad utilizando técnicas audiovisuales y estrategias de presentación variadas antes mencionadas.
11. Dicción clara, sin muletillas o barbarismos y tono adecuado.
12. Proyección efectiva, postura corporal adecuada, y manejo de la audiencia.
13. Capta la atención e interés de la audiencia y/o promueve su participación, según aplique.
14. Uso efectivo de la tecnología, ayudas visuales, drama o ejercicios de acuerdo al ejercicio y el tema presentado, según aplique
15. Cumple con el tiempo asignado; no se extiende demasiado ni es demasiado breve.
ACCO 402 Advanced Cost Accounting 35
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
Anejo C/Appendix C
MATRIZ VALORATIVA PARA TRABAJO ESCRITO
NOMBRE: _______________________________________________________
FECHA:_________________________________________________________
GRUPO:_________________________________________________________
0-No Cumplió 1-Deficiente 2-Regular 3-Bueno 4-Muy Bueno 5-Excelente N/A-No Aplica
CRITERIOS 0 1 2 3 4 5 N/A
1. Realiza una introducción efectiva del tema.
2. Identifica el propósito, los objetivos e ideas principales que se incluyen en el escrito.
3. El documento está organizado y coherente y puede leerse con facilidad.
4. Las ideas y argumentos de la presentación están bien fundamentados en los recursos presentados, consultados o discutidos en clase..
5. El documento contiene un lenguaje apropiado con corrección sintáctica y gramatical.
6. Presenta síntesis apropiada de ideas complejas
7. El resumen de los puntos principales y/o la presentación de las conclusiones es claro y apropiado.
8. Se cumplen los objetivos o propósitos anunciados en la introducción.
9. Capta la atención e interés del lector
10. El documento se entregó en la fecha asignada
ACCO 402 Advanced Cost Accounting 36
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
Anejo D/Appendix D HOJA DE EVALUACIÓN:
DISCUSIÓN ORAL CASOS Y “URLs”
Nombre/Grupo ________________________________________________ Curso: ______________________ Fecha: ________________________ Tema: ______________________ Tiempo: ________________________ Criterios Valor Punt os Estudiante
Presentación
Mantiene la atención de toda la audiencia utilizando el contacto visual directo, y mirando las notas raramente.
2
Los movimientos son adecuados y ayudan a la audiencia a visualizar el contenido de la presentación.
2
El estudiante demuestra estar relajado y tranquilo, sin hacer errores.
2
El estudiante utiliza una voz clara con Buena proyección y entonación.
2
El estudiante demuestra un conocimiento completo al responder todas las preguntas con explicaciones y elaboraciones.
2
El estudiante presenta la información en una secuencia lógica e interesante la cual la audiencia puede seguir sin problema.
2
Demuestra una actitud fuerte y positiva acerca del tema durante toda la presentación.
2
Lenguaje
Demuestra habilidad en el manejo del idioma inglés estándar (vocabulario, sintaxis y flujo de ideas).
2
Usa la gramática de una manera adecuada y correcta.
2
Usa una pronunciación correcta durante la presentación.
2
Total 100 ( 70% contenido y 30% lenguaje)
Puntaje Total:
Firma del estudiante: __________________ Firma del facilitador: ______________
ACCO 402 Advanced Cost Accounting 37
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
Anejo E/Appendix E
Reflexive Diary
Name: _______________________
Date: _______________________
The purpose of this reflective diary is to be able to reflect on the significance of this
course. You should draw on your own experiences for examples of the ideas you are
studying. You can also speculate about how you might apply what you are learning in
class. This process will help in your self-analysis.
At the end of each workshop, you should reflect on the topics presented and answer
the following guide questions.
1. Today I learned ….(express these thoughts in a simple manner and in your own
words)
2. The topic presented in class today helps me to … (reflect in relation with the
topics discussed in class….)
3. I can apply what was presented in class today to some aspects of my personal
life or to any other past experience …
ACCO 402 Advanced Cost Accounting 38
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
Anejo F/Appendix F
ACCO 402 Advanced Cost Accounting 39
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
Anejo G/Appendix G
ACCO 402 Advanced Cost Accounting 40
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
Anejo H/ Appendix H
PORTFOLIO
Guidelines to prepare the portfolio
1. Determination of sources of content
The following, but not limited to, documentation will be included:
a. Projects, surveys, and reports.
b. Oral presentations
c. Essays: dated writing samples to show progress
d. Research papers: dated unedited and edited first drafts to show progress
e. Written pieces that illustrate critical thinking about readings: response or
reaction papers.
f. Class notes, interesting thoughts to remember, etc.
g. Learning journals, reflexive diaries.
h. Self assessments, peer assessments, facilitator assessments.
i. Notes from student-facilitator conferences.
2. Organization of documentation
Documentation will be organized by workshop, and by type of assignment within
workshops. Workshops will be separated from one another using construction paper
or paper of different colors, with tabs indicating the workshop number.
3. Presentation of the portfolio
• Documentation will be posted in a binder or in a digital version (e-portfolio).
• The cover page will follow exactly APA guidelines applied to a cover page of
research papers submitted at Metro Orlando Campus. This cover page will be
placed at the beginning of the portfolio.
• The entire portfolio will follow APA style: Courier or Times New Roman font,
size 12, double space, and 1-inch margins. See a “Publication Manual of the
APA, Fifth Edition”
• A log of entries that can be expanded with each new entry properly
numbered. The table, which should be located at the beginning, should
include a brief description, date produced, date submitted, and date evaluated
(Appendix J ).
ACCO 402 Advanced Cost Accounting 41
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
• Introduction and conclusion of the income and outcome of the portfolio.
• A list of references and appendixes of all assignments included will be added
to the end of the portfolio.
• The Portfolio Informational Sheet will be placed in the transparent front pocket
of the binder for identification purposes (Appendix I ).
4. Student-Facilitator Feedback Template: Progression follow-up
The final step in implementing portfolios, before returning them to the student or
school life, is sharing feedback with each student to review the contents, student
reflections, and your evaluations of individual items and all of the work together as
related to learning targets (Banks, 2005).
Facilitators will e-mail a feedback template to all students. This template will contain
information pertaining to weaknesses and strengths found in students’ portfolios
(Appendix M ). Facilitators will focus their attention on showing students what is
possible and their progress rather than what is wrong; however, this does not mean
that facilitators will not cover weaknesses and areas for improvement during the
conference. Facilitators will send this feedback template upon completion of
workshop one.
Students will also have the opportunity to respond to the facilitator’s feedback and
write their own comments and/or ideas of how to improve the quality of their
portfolios, and how to become better metacognitive learners on the feedback
template. Students will e-mail the template with their comments back to the facilitator
after every workshop.
5. Portfolio storage:
• Portfolio samples will be safely stored for a six-month term on campus.
• Students will sign an official document empowering Ana G. Mendez
University System with rights to use their portfolios with educational or
accreditation purposes during this term (Appendix N ).
• After this term, and if their authors authorize Ana G. Mendez University
System to discard their portfolios by signing an official document, portfolio
samples will be destroyed; otherwise, they will be returned to their original
authors (Appendix O ).
ACCO 402 Advanced Cost Accounting 42
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
Anejo I/Appendix I
PORTFOLIO INFORMATIONAL SHEET
Sistema Universitario Ana G. Méndez Metro Orlando Campus
Universidad del Este, Universidad Metropolitana, Un iversidad del Turabo Check one: � Universidad del Este � Universidad Metropolitana � Universidad del Turabo Check one: � Undergraduate
� Graduate
Concentration
Student’s Name
Facilitator’s Name
Course:
Portfolio rated as
Reason of this rate
ACCO 402 Advanced Cost Accounting 43
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
Anejo J/Appendix J
Log of Entries
Entry Description
Date of Entry
Date
Submitted
Date
Evaluated
Page #
1
2
3
4
5
6
7
8
9
10
ACCO 402 Advanced Cost Accounting 44
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
Anejo K/Appendix K
Checklist for Portfolio Assessment
Has the student set academic goals?
Does the portfolio include enough entries in each area to make
valid judgments?
Does the portfolio include evidence of complex learning in realistic
setting?
Does the portfolio provide evidence of various types of student
learning?
Does the portfolio include students’ self-evaluations and
reflections on what was learned?
Does the portfolio enable one to determine learning progress and
current level of learning?
Does the portfolio provide clear evidence of learning to users of
the portfolio?
Does the portfolio provide for student participation and
responsibility?
Does the portfolio present entries in a well-organized and useful
manner?
Does the portfolio include assessments based on clearly stated
criteria of successful performance?
Does the portfolio provide for greater interaction between
instruction and assessment?
Adapted from: Gronlund, N. E. (2003). Assessment of student achievement. 7th ed. Boston: Pearson
Education, Inc.
ACCO 402 Advanced Cost Accounting 45
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
Anejo L/Appendix L
Portfolio Rubric
4 3 2 1
PORTFOLIO APPEARANCE
� Readable: Are entries typed in an appropriate font and size? Are
entries free of errors? Do ideas expressed in entries follow a logical sequence with appropriate transitions among paragraphs and topics?
� Professionalism: Is the appearance of the portfolio
professional? Are graphics, colors and portfolio language consistent with professional workplace expectations? Is the portfolio presented in a neat and orderly manner?
� Organization: Is the portfolio organized in a manner that makes
it easy to follow and easy to quickly locate information?
PORTFOLIO CONTENT AND FUNCTION
� Content: Are all required entries included in the portfolio? Are
entries relevant to the content of the portfolio? Do all entries contain the student’s reaction or reflection on the selected topics? Do entries provide thorough understanding of content? Resume, Activities List, Varied Samples of Written Work, Evidence of Problem Solving, and Evidence of Decision Making.
� Authenticity: Are the samples and illustrations a true reflection
of the student’s efforts and abilities?
� Growth/Development: Do samples provide thorough
understanding of growth and development related to their field of concentration? Do items show what the student has learned?
� Collaboration: Do items show examples of both individual and
group work? Does the student provide clear understanding of collaboration, and use collaboration to support his/her learning?
ACCO 402 Advanced Cost Accounting 46
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
� Reflection and Personal growth: Do items show exceptional
understanding of how to be a reflective thinker and how to seek opportunities for professional growth? Does the student include self-reflective comments? Does the student reflect enthusiasm for learning?
� Professional Conduct: Do items show clear understanding of
ethical behavior and professional conduct? Do items display the pride the student has in his or her work?
Overall Portfolio Impact
� Is this portfolio an asset in demonstrating the student’s value
(skills, abilities, knowledge) to a potential employer or college representative?
Rating Scale 4 = Outstanding 3 = Very good 2 = Good 1 = Need s improvement Source: Retrieved from www.lcusd.net/lchs/portfolio/rubric.htm on February 10th, 2007. Adapted 02/10/2007 by Fidel R. Távara, M.Ed. Coordinator of Assessment and Placement – Metro Orlando Campus
ACCO 402 Advanced Cost Accounting 47
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
Anejo M/Appendix M
Portfolio Assessment Feedback Template Strengths Weaknesses Improvement Ideas Facilitator’s comments
Student’s response and comments
Anejo N/Appendix N
Use and Return of Portfolio
Sistema Universitario Ana G. Méndez Universidad del Este, Universidad Metropolitana, Un iversidad del Turabo
I, ____________________________________, grant permission to the office of
Assessment and Placement of the Ana G. Méndez University System, to keep in
their records a copy of my portfolio. I understand that the portfolio is going to be
used for accreditation or educational purposes only, and that is not going to be
disclosed without my consent.
By signing this document I authorize the office of Assessment and Placement to
keep a copy of my portfolio for six months and return it to me at the end of this
period of time.
_______________________________ ___________
Student’s Name (print) Date
_______________________________ ___________
Student’s Signature Date
ACCO 402 Advanced Cost Accounting
Prep. 2008. Prof. Jose A. Martinez, CPA, MBA
49
Anejo O/Appendix O
Use and Discard of Portfolio
Sistema Universitario Ana G. Méndez Universidad del Este, Universidad Metropolitana, Un iversidad del Turabo
I, ____________________________________, grant permission to the office of
Assessment and Placement of the Ana G. Méndez University System to keep in
their records a copy of my portfolio. I understand that the portfolio is going to be
used for accreditation or educational purposes only, and that is not going to be
disclosed without my consent.
By signing this document I authorize the Office of Placement and Assessment to
keep a copy of my portfolio for six months and discard it at the end of this period
of time.
.
_______________________________ ___________
Student’s Name (print) Date
_______________________________ ___________
Student’s Signature