ACCO 506 DLP 2008 - bilingualonline.net 506 DLP... · Prueba parcial (Taller 3) 10% ... Examen o...

Sistema Universitario Ana G. Méndez

School for Professional Studies

Florida Campuses

Universidad del Este, Universidad Metropolitana, Universidad del Turabo

ACCO 506

Cost Accounting

Contabilidad de Costo

© Sistema Universitario Ana G. Méndez, 2007

Derechos Reservados.

© Ana G. Méndez University System, 2007. All rights reserved.

ACCO 506 Cost Accounting 2

Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA

TABLA DE CONTENIDO/TABLE OF CONTENTS

Página/Page

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

STUDY GUIDE..................................................................................................... 8

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

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

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

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

WORKSHOP FIVE-TALLER CINCO................................................................. 26

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

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

ANEJO C/APPENDIX C .................................................................................... 32

ANEJO D/APPENDIX D .................................................................................... 33

ANEJO E/APPENDIX E..................................................................................... 34

ANEJO F/APPENDIX F ..................................................................................... 35

ANEJO G /APPENDIX G................................................................................... 36

ANEJO H/ APPENDIX H ................................................................................... 37

ANEJO I/APPENDIX I ....................................................................................... 39

ANEJO J/APPENDIX J ..................................................................................... 40

ANEJO K/APPENDIX K .................................................................................... 41

ANEJO L/APPENDIX L ..................................................................................... 42

ANEJO M/APPENDIX M.................................................................................... 44

ANEJO N/APPENDIX N .................................................................................... 45

ANEJO O/APPENDIX O.................................................................................... 46



Prontuario

Título del Curso: Contabilidad de Costo Codificación: ACCO 506 Duración: 5 semanas (3 créditos) Pre-requisito: ACCO 503 Descripción:

Análisis y aplicaciones de técnicas de contabilidad de costos en funciones

gerenciales para la planificación, control y la toma de decisiones correctas.

Determinar costos y entender los sistemas de control interno de la gerencia que

está a cargo del inventario de materia prima, labor y los costos de manufactura.

Análisis del modelo costo-volumen-ganancias, presupuesto operacional, costos

variables, costo estándar, y de las varianzas. Se utilizarán aplicaciones Excel y

otros programas, y estudios de casos.

Objetivos Generales:

Al finalizar el curso, el/la estudiante estará preparado(a) para:

1. Reconocer el campo de la contabilidad de costos y todos sus

fundamentos.

2. Practicar y registrar transacciones económicas. Analizar el modelo de

Costo-Volumen-Ganancias.

3. Identificar que es Job Costing, Spoilage (Mercancía Dañada), Rework

(Hacerlo de Nuevo o Arreglarla), Scrap (Residuo), Joint Products, By

Products y describir los elementos de un sistema de control interno.

4. Reconocer las herramientas para planificar y las relacionadas con el

control. Entender la información de costos que se necesita para la toma

de decisiones.

5. Entender la distribución de costos e ingresos, JIT y los sistemas de

control de la gerencia y el por qué de las decisiones para invertir.

Reconocer los métodos para la valoración y estimación del inventario.



Textos y Recursos:

Horngren, C. T., Datar, S. M., & Foster, G.. (2007). Cost Accounting: A

Managerial Emphasis. Pearson-Prentice Hall: Upper Saddle River, NJ.

Referencias y material suplementario:

Polimeni, R., (última edición). Cost Accounting, Concepts and Applications

Bazley, N., (última edición). Intermediate Accounting

Revistas profesionales:

The Journal of Accountancy.

Journal of International Accounting, Auditing and Taxation

Internal Auditor

Internet:

http://www.aicpa.org

http://www.colegiocpa.com

http://www.fasb.org

http://www.prenhall.com/horngren

http://www.imanet.org

http://www.wiley.com/college

Evaluación:

Prueba parcial (Taller 3) 10%

Examen o Actividad Final de Avalúo 20%

Asistencia/Participación activa en clase 20%

Trabajos Escritos/Ensayo 10%

Mapas Conceptuales 10%

Ejercicios/Preguntas 10%

Portafolio 20%

Total 100%

Curva de evaluación:

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

Nota: Si por alguna razón no puede acceder las direcciones electrónicas

ofrecidas en el módulo, no se limite a ellas. Existen otros motores de



búsqueda y sitios Web que podrá utilizar para la búsqueda de la

información deseada. Entre ellas están:

• www.google.com

• www.altavista.com

• www.ask.com

• www.excite.com

• www.pregunta.com

• www.findarticles.com

• www.telemundo.yahoo.com

• www.bibliotecavirtualut.suagm.edu

• www.eric.ed.gov/

• www.flelibrary.org/

El/la facilitador(a) puede realizar cambios a las direcciones electrónicas y/o

añadir algunas de ser necesario.



Filosofía y Metodología Educativa

Este curso está basado en la teoría educativa del Constructivismo.

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

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

propio conocimiento sobre el mundo en el que vivimos.

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

mentales” que utilizamos para darle sentido a nuestras experiencias. Aprender,

por lo tanto, es simplemente el proceso de ajustar nuestros modelos mentales

para poder acomodar nuevas experiencias. Como facilitadores, nuestro enfoque

es el mantener una conexión entre los hechos y fomentar un nuevo

entendimiento en los estudiantes. También, intentamos adaptar nuestras

estrategias de enseñanza a las respuestas de nuestros estudiantes y motivar a

los mismos a analizar, interpretar y predecir información.

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

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

debe comenzar con situaciones en las cuales los estudiantes estén buscando

activamente construir un significado.

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

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

se enfoca en los conceptos primarios, no en hechos aislados.

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

estudiantes utilizan para percibir el mundo y las presunciones que ellos

hacen para apoyar dichos modelos.

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

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

significado de otra persona. Como la educación es intrínsecamente

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.



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

las múltiples perspectivas que existen en el mundo.

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

estudiante.



Study Guide

Course Title: Cost Accounting Code: ACCO 506 Length: 5 Weeks (3 credits) Prerequisite: ACCO 503 Description:

The analysis and application of cost accounting techniques in managerial

functions related to the correct planning, control and decision making. This class

will help students determine costs and understand managerial internal control

systems which are in charge of raw material, labor and manufacturing costs.

Additionally, it will cover the analysis of the cost-volume-profit model, operational

budget, break-even point, variable costs, standard costs and variances. Microsoft

Excel and other software applications and case studies will be used.

General Objectives:

At the end of the class, the student will be able to:

1. Recognize the field of cost accounting and its foundations.

2. Practice and register economic transactions. Analyze the cost-volume-

profit model.

3. Identify what Job Costing, Spoilage, Rework, Scrap, Joint Products, by-

products are and describe the elements of an internal control system.

4. Recognize the Tools to plan and the one related to control. Understand

the information needed for a good decision making in cost accounting.

5. Understand the distribution of costs and income, JIT and Management

control Systems. Recognize the methods available to value and estimate

inventory.

Text and Resources:

Horngren, C. T., Datar, S. M., & Foster, G.. (2007). Cost Accounting: A

Managerial Emphasis. Pearson-Prentice Hall: Upper Saddle River, NJ.



References and Supplementary Materials:

Polimeni, R., (last edition). Cost Accounting, Concepts and Applications

Bazley, N., (last edition). Intermediate Accounting

Professional Magazines:

The Journal of Accountancy.

Journal of International Accounting, Auditing and Taxation

Internal Auditor

Internet:

http://www.aicpa.org

http://www.colegiocpa.com

http://www.fasb.org

http://www.prenhall.com/horngren

http://www.imanet.org

http://www.wiley.com/college

Assessment:

Partial Test or Assessment (Workshop 3) 10%

Exam or Final Assessment Activity 20%

Participation and Class Attendance 20%

Written Assignments/Essay 10%

Concept Maps 10%

Exercises/Questions 10%

Portfolio 20%

Total 100%

Grade:

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

Description of Course Policies

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

Discipline-Based Immersion Model® designed to promote each student’s

development as a Dual Language Professional. Workshops will be facilitated

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

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



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

conducted in English and 50% in Spanish. To maintain this balance, the

course module may specify that both languages will be used during the fifth

workshop, dividing that workshop’s time and activities between the two

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

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

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

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

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

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

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

English only).

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

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

workshop requires an average ten hours of preparation but could require

more.

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

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

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

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

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

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

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

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

late assignments and make-up work.

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

following options:

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

based on the students existing grade.

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

grades based on the students existing grade.



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

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

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

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

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

content and language components as the oral presentation or special activity

that was missed.

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

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

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

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

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

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

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

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

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

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

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

workshop.

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

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

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

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

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

allowed to the classrooms.

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

community established by the institution and in this course.

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

module, do not stop your investigation. There are many 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.



Teaching Philosophy and Methodology

This course is grounded in the learning theory of Constructivism.

Constructivism is the philosophy of learning founded on the premise that, by

reflecting on our experiences, we construct our own understanding of the world in

which we live.

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

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

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

our focus is on making connections between facts and fostering new

understanding in students. We will also attempt to tailor our teaching strategies

to student responses and encourage students to analyze, interpret and predict

information.

There are several guiding principles of constructivism:

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

issues around which students are actively trying to construct meaning.

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

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

focuses on primary concepts, not isolated facts.

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

students use to perceive the world and the assumptions they make to

support those models.

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

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

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

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

learning process, ensuring it provides students with information on the

quality of their learning.

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

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

perspectives of the world.

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



Workshop One

Specific Objectives:

At the end of this workshop the student will be able to:

1. Recognize the difference between cost accounting, managerial accounting

and financial accounting.

2. Identify the uses and benefits of cost accounting.

3. Determine how accounting directly affects company’s decisions.

4. Describe how accounting management fits within the structure of an

organization.

5. Understand and apply the principles and rules of the Accounting’s Code of

Ethics.

Language Objectives

1. Students will read about Cost Accounting in Management and will be able

to summarize major ideas related to the topic.

2. Students will verbally express themselves in the language of the workshop

and will use correct accounting vocabulary.

3. Students will listen to information shared in class and will be able to write

in English using appropriate grammatical structures, syntax and verbs

URLs

http://fast.faa.gov/archive/v1198/pguide/98-30C14.htm

http://managementaccountant.blogspot.com/2007/01/full-cost-accounting-paper-

fished-out.html

http://www.dep.state.fl.us/waste/quick_topics/publications/shw/fca/infobk.pdf

http://www.gdrc.org/decision/fs-3.html

http://leg.mt.gov/content/publications/research/past_interim/fullcost.pdf

http://www.ffsc.org/John___Mary_Farm_Case_Study.pdf

http://www.emagister.com/contabilidad-costos-cursos-1056810.htm (entre

dirección de correo electrónico para recibir el curso)

Assignments before Workshop One



1. Find a cost accounting textbook and read the introductory chapter. You

can also visit the links provided in the URLs section or the Learning

Resource Center.

2. Find the definition of cost accounting, its benefits and be prepared to

discuss them in class.

3. Find a newspaper, magazine or journal article related to cost accounting.

Prepare a three paragraphs summary and bring it to the classroom for

discussion. Remember, plagiarism is against our institution’s policies.

4. Do a research and find the definitions of Management Accounting,

Financial Accounting, Cost Accounting, and Cost Management.. Compare

and contrast all of them. Make sure to bring the information with you to

the class.

5. Visit the following website and listen to cost accounting employments

http://www.youtube.com/watch?v=pY5NrqF1PSQ

6. Prepare a PowerPoint presentation about cost accounting and its benefits.

Activities

1. The facilitator will start the class with an icebreaker activity,

2. The facilitator will discuss the module and methods of assessment to be

used including the portfolio requirements. The use of the Student’s Weekly

Progress Record Sheet (Appendix A) will be explained. A student

representative will be selected.

3. The facilitator will discuss the assignments and will clarify any doubts.

4. The facilitator will explain the definition of Cost Accounting and its uses.

He/she will discuss with the students about different job opportunities in

the field and the different sectors that use accounting information.

5. Students will meet in groups to discuss the differences between

Management Accounting, Financial Accounting, Cost Accounting, and

Cost Management.

6. Two volunteers will show their presentation to the rest of the class.

Remember, class participation is part of the final grade.



7. The students and the facilitator will discuss the importance of cost

accounting for a business.

8. The facilitator will bring a case study (CS) related to cost accounting.

He/she will discuss the CS and will clarify any doubts.

9. Students will meet in groups and will answer the case study questions. At

the end of this activity, students will share their answers with the rest of

the class.

10. Every student will make a quick discussion about the article they

summarized.

11. The facilitator will show and explain different cost accounting exercises.

12. The class will be divided in two or more groups. Each group will create a

fictitious company. Groups will meet and discuss how a cost accountant

will benefit their company. One member of the group will share these

findings with the rest of the class. Hand in a report of this activity to the

facilitator.

13. The facilitator will discuss the assignments for the second workshop.

14. The facilitator will provide the questions, exercises or practical problems

for next assignment.

Assessment Activity

1. Reflexive diary: explain the importance of cost accounting and its

implications in the accounting profession (see Rubric in Appendix D).

Include any doubt or question you have related to the topic. Hand it to the

facilitator before leaving the class. The facilitator will clarify any doubts

during the next workshop.



Taller Dos

Objetivos específicos

Al finalizar el taller, el/la estudiante podrá:

1. Reconocer lo que es un objeto de costo.

2. Distinguir entre costos directos, costos indirectos, costos fijos y los costos

variables.

3. Comparar los tres tipos de compañías: mercancía, servicio y manufactura.

4. Identificar las tres categorías de inventarios que existen en las compañías

de manufactura.

5. Ofrecer ejemplos de costos de inventario y costos periódicos.

6. Explicar las características principales de la contabilidad de costo y la

contabilidad gerencial.

Objetivos de Lenguaje

1. Los estudiantes utilizarán la pronunciación y terminología apropiada

durante las discusiones en clase.

2. Los estudiantes desarrollarán presentaciones claras, concisas y las

resumirán para el beneficio de todos los estudiantes en español.

3. Los estudiantes definirán y explicarán por escrito los conceptos requeridos

en el taller utilizando gramática, conjugación de verbos y sintaxis correcta.

Direcciones electrónicas

http://www.gestiopolis.com/canales/financiera/articulos/no%2010/contabilidad%2

0costos.htm

http://www.monografias.com/trabajos22/contabilidad-costos/contabilidad-

costos.shtml#defin

http://www.saber.ula.ve/db/ssaber/edocs/guias/faces/mmorillo/cont_costII/Notas_

Pre_C_CostII.pdf

http://www.mailxmail.com/curso/empresa/contabilidadcostos/capitulo2.htm

http://www.gestiopolis.com/recursos/experto/catsexp/pagans/fin/43/inventario.ht

m

http://www.gerencie.com/contabilidad-gerencial.html



http://www.learninglaffs.com/woodheadblanks.pdf (Tirillas cómicas en blanco)

http://scottishboomerang.wordpress.com/teaching-resources/ (Tirillas cómicas y

mapas conceptuales)

Tareas a realizar antes del Taller Dos

1. Busca información sobre costos directos, indirectos, fijos, variables y

periódicos. Prepara en tus propias palabras un resumen de cada uno de

esos términos y entrégalos al facilitador(a).

2. Accede a las direcciones electrónicas que se sugieren en este taller y

estudia su contenido.

3. Prepara una presentación en PowerPoint sobre los costos directos,

indirectos, fijos, variables, de inventario y periódicos. Incluye ejemplos.

4. Busca una tirilla cómica de un periódico o bájala de la Internet. Borra el

contenido y llévala al salón de clases.

5. Contesta los ejercicios asignados previamente por el(la) facilitador(a).

Actividades

1. El/la facilitador(a) repasará el material anterior y aclarará dudas

relacionadas a las asignaciones.

2. Los estudiantes discutirán los términos buscados en la asignación antes

del taller.

3. El facilitador presentará a los estudiantes el siguiente enlace y los mismos

discutirán como la contabilidad de costos esta relacionada a este enlace.

http://www.youtube.com/watch?v=nFm3jiZImGo. Si el enlace no funciona

el facilitador proveerá otro.

4. El/la facilitador(a) discutirá los ejercicios y preguntas asignadas y aclarará

dudas.

5. Los estudiantes utilizarán la tirilla cómica que trajeron y la llenarán

utilizando la siguiente pregunta: ¿De que me sirve la contabilidad de

costos? (ver Anejo E).

6. El/la facilitador(a) traerá un estudio de caso, artículo o ejercicio

relacionado al tema de la clase y entregará copias a los estudiantes.



7. La clase se dividirá en grupos. Cada estudiante leerá el estudio de caso,

artículo o ejercicio entregado por el facilitador y buscará los puntos más

importantes. Entre todos prepararán un informe escrito, lo discutirán en

clase y lo entregarán al(a) facilitador(a).

8. Varios estudiantes voluntariamente mostrarán sus presentaciones al resto

de la clase.

9. Se procederá a dar un vistazo del material que se discutirá en el tercer

taller y el/la facilitador(a) proveerá los ejercicios de práctica y las

preguntas a contestar para el siguiente taller.

Avalúo

1. Diario Reflexivo: explicar la diferencia que existe entre costos directos,

indirectos, fijos y variables y la importancia de los mismos en las empresas.

Al final del mismo, escribe cualquier duda que tengas sobre el tema.

Entregue a el(la) facilitador(a). El/la facilitador(a) aclarará tus dudas al

principio del siguiente taller.



Workshop Three

Specific Objectives

At the end of this workshop the student will be able to:

1. Recognize the importance of a Cost-Volume-Profit (CVG) analysis for an

organization.

2. Prepare a basic CVP analysis.

3. Understand what a break-even point is and the level of production needed

to achieve a profitable operation.

4. Explain the effect of income taxes on the CVP analysis.

5. Use the CVG analysis to obtain fixed costs and variable costs

Language Objectives

1. Students will identify, summarize, and illustrate in writing the application of

Cost-Volume-Profit analysis and break-even point using proper language

structures.

2. Students will use appropriate English pronunciation during class

discussions.

3. Students will carefully read a cost accounting article that will be used in

class discussion.

URLs

http://www.answers.com/topic/cost-volume-profit-cvp-analysis?cat=biz-fin

http://www.toolkit.com/small_business_guide/sbg.aspx?nid=P06_7500

http://www.enotes.com/business-finance-encyclopedia/cost-volume-profit-

analysis

http://www.sba.pdx.edu/faculty/michaels/360/11ch03/sld001.htm

http://home.ubalt.edu/ntsbarsh/Business-stat/otherapplets/BreakEven.htm

http://entrepreneurs.about.com/od/businessplan/a/breakeven.htm

http://content.scholastic.com/content/collateral_resources/pdf/r/reading_bestpract

ices_vocabulary_tr_AllConcept.pdf

http://ctools.msu.edu/ctools/How-to-Cmap.pdf

Assignments before Workshop Three



1. Visit the links provided to find information about Cost-Volume-Profit (CVG)

analysis and break-even analysis. In your own words, create a definition

for each term.

2. Look for an example of a CVP analysis and bring it to class with you.

3. Answer the questions or exercises provided by the facilitator.

4. Perform a research about the break-even point. Find examples of break-

even point of real corporations and bring them to the class. Be prepared

to discuss them.

5. Start reviewing for the partial test or assessment.

Activities:

1. The facilitator will review past material and will clarify any doubts related to

the assignments or exercises.

2. Facilitator will divide the class in groups. Students will discuss and

compare their individual definitions and will create a more complete one.

One member of the group will share this final definition with the rest of the

class.

3. Each group will create a concept map of the break-even analysis and

another one for the CVP analysis. Visit the URLs section for more

information about concept maps. One member of the group will discuss

the map with the rest of the class.

4. The facilitator will show this video

(http://youtube.com/watch?v=rPkY3feH2ZM&feature=related). It is related

to the Break-Even point and MS Excel. If for some reason the video does

not work, the facilitator will find another one or will explain how to use MS

Excel to obtain a break-even point.

5. The facilitator will explain how to do a break-even point analysis.

6. The facilitator will hand in an exercise where the break-even point will be

determined. Every student will calculate the B-E point. One student will

be selected to share the results.

7. The facilitator will discuss the difference between the CVP and the break-

even point.



8. The class will be divided in two groups. Each group will create a company

that will sell a specific product or service. Using dummy or fictitious data

provided by the facilitator, students will find the break-even point.

Additional instructions will be provided.

9. The facilitator will provide questions, exercises or case studies to be

completed as assignments for the next workshop.

10. The facilitator will assess the student’s knowledge. This assessment will

have a value of 100 points. The type of assessment to be used will be

determined by the facilitator. This assessment can be done at home by

each student (individually) and will be sent to the facilitator before next

workshop.

Assessment Activity

1. Reflexive Diary: Choose one the topics discussed in class and explain

what you learned from it. Include any doubt or question you have related

to the topic. Hand it to the facilitator before you leave the class. The

facilitator will clarify your questions during the next workshop.



Taller Cuatro

Objetivos específicos

Al finalizar el taller, el/la estudiante podrá:

1. Distinguir entre el costo del proyecto (job costing) y el costo de procesos

(process costing).

2. Discutir el proceso de los siete (7) pasos que conlleva costo de un

proyecto.

3. Definir costo actual, costo normal, piscina de costos, base de distribución

de costos, y los costos no relacionados a manufactura.

4. Entender el concepto de flujo de costos en un sistema de contabilidad de

costos.

5. Determinar en un ejercicio de práctica los tipos de costos previamente

mencionados.

6. Reconocer los componentes de un presupuesto maestro y sus beneficios.

7. Analizar varios tipos de presupuestos incluyendo el Kaizen, el estático, el

flexible y el presupuesto basado en actividades.

Objetivos de Lenguaje

1. Los estudiantes utilizarán la pronunciación y el vocabulario apropiado

para explicar conceptos relacionados a las pérdidas netas operacionales.

2. Los estudiantes crearán presentaciones por escrito y las mostrarán para

el beneficio de todos los estudiantes.

3. Los estudiantes cuidadosamente leerán sobre conceptos relacionados a

la contabilidad de costos.

Direcciones electrónicas

www.utdallas.edu/~axt017200/JobCosting.ppt

http://www.econ.au.dk/fag/4454/e05/MCA%20-%20chapter%203.pdf

www.utdallas.edu/~axt017200/processcosting.ppt

http://www.middlecity.com/ch18.shtml

http://www.answers.com/topic/normal-costs?cat=biz-fin

www.uic.edu/classes/actg/actg326sd/L_Notes/ALT_COST1.doc



http://www.collegeanswer.com/paying/content/pay_cost.jsp

http://www.mailxmail.com/curso/empresa/contabilidadi/capitulo7.htm

web.mit.edu/osp/www/ncura/understand%20IDC.PPT

http://www.gdc-tbs.com/abq.htm (Peanut-butter approach)

http://www.gestiopolis.com/canales/financiera/articulos/43/actividades.htm

http://www.gestiopolis.com/canales/financiera/articulos/41/presupuesto.htm

Tareas a realizar antes del Taller Cuatro

1. Visite los enlaces provistos en la sección previa.

2. Conteste las preguntas asignadas por el/la facilitador/a y/o los ejercicios

de práctica.

3. Imagine que va a desarrollar un producto. Utilizando los 7 pasos que

conlleva el costo de un proyecto, prepare una presentación donde

informará sobre estos pasos relacionados a su producto ficticio e

imprímala para llevarla a la clase.

4. Busque información acerca del presupuesto maestro. Identifique por

escrito las ventajas de crear el mismo. Traiga la información a clase.

5. Prepare un informe escrito que contenga todos los conceptos de

contabilidad estudiados en clase hasta ahora. Incluya el “peanut-butter

cost approach” y el costo basado por actividades. Utilice ejemplos

cuando sea necesario. Imprímalo y envíelo o llévelo a clase.

Actividades

1. El facilitador repasará el material del taller anterior, aclarará dudas y

entregará las asignaciones o trabajos corregidos. El facilitador deberá

mantener un registro notas o puntuaciones de estos trabajos.

2. La clase se dividirá en grupos. Cada grupo evaluará las presentaciones

preparadas individualmente en la asignación antes del taller. Entre todos

seleccionarán la mejor presentación, la modificarán y la compartirán con

el resto de la clase (ver Anejo C).

3. El/la facilitador(a) traerá varios estudios de caso relacionados al tema de

la clase y entregará un estudio de caso por grupo. Los estudiantes

contestarán las preguntas del caso y compartirán los resultados.



4. Los estudiantes individualmente realizarán una tormenta de ideas (por

escrito) acerca de la importancia de los costos para la toma de decisiones

de una empresa y de la importancia del presupuesto maestro. Cuando el

facilitador lo indique, comparta las mismos con el resto de la clase.

5. Los estudiantes describirán verbalmente el “peanut-butter cost approach”

y el costo basado por actividades.

6. El facilitador(a) entregará un ejercicio donde el estudiante identificará los

componentes de un presupuesto maestro.

7. Los estudiantes informarán los resultados del ejercicio anterior.

8. Los estudiantes explicarán porque un gerente debe preocuparse por que

un producto esté sobre valorado o devaluado.

9. Guiados por el facilitador, los estudiantes desarrollarán un presupuesto

maestro.

10. El/la facilitador(a) mostrará ejemplos de presupuestos Kaizen, estáticos,

flexibles y basados en actividad y explicará la diferencia entre los mismos.

11. Se procederá a dar un vistazo del material que se discutirá en el quinto

taller.

12. El (la) facilitador(a) proveerá las preguntas, ejercicios y/o ejercicios de

práctica.

Avalúo

Diario Reflexivo: explicar las diferencias que existen entre los tipos de costos

discutidos en clase y los presupuestos. Al final del mismo, escribe cualquier

duda que tengas sobre el tema. Entregue a el(la) facilitador(a). El/la

facilitador(a) aclarará tus dudas al principio del siguiente taller.



Workshop Five-Taller Cinco

Specific Objectives

At the end of this workshop, the students will be able to:

1. Explain what the concepts of variable costing, absorption costing and

variance analysis are.

2. Recognize the difference between an income statement prepared under

absorption costing and one prepared under variable costing.

3. Understand linear cost functions, non-linear cost functions and their

behavior.

4. Identify the six steps in estimating a cost function.

5. Offer examples of cost functions.

Language Objectives

1. Students will be able to use correct English enunciation during class

discussions.

2. Participants will be able to read an article in Spanish.

3. Students will be able to write an essay in Spanish using correct grammar

and syntax.

URLs

www.plu.edu/~myersgm/variable%20and%20absorption%20costing.ppt

http://www.psu.edu/dept/NK/ba/a211/chap18/sld018.htm

http://www.plu.edu/~mgtacctg/incomestatement.htm

http://www.globusz.com/ebooks/Costing/00000015.htm

http://www.google.com/search?q=variable+costing+income+statement&hl=en&rlz

=1B3DVFA_enUS234US258&start=10&sa=N

NOTA: Este taller será bilingüe.

Algunas de las actividades serán

en inglés y otras en español. El

facilitador hablará español o inglés,

dependiendo de 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.



http://www.google.com/search?hl=en&rlz=1B3DVFA_enUS234US258&q=linear+

cost+functions+accounting&btnG=Search

http://books.google.com/books?id=jSiF4CpOFv0C&pg=PA562&lpg=PA562&dq=li

near+cost+functions+accounting&source=web&ots=KLAWguvLQk&sig=Ok0Tk_e

3PQqd05PndU-cUGiFDgc#PPA561,M1

http://ocw.mit.edu/NR/rdonlyres/Civil-and-Environmental-Engineering/1-

011Spring-2005/AA3D0537-DF54-4ACF-B41E-

CBBC804E4677/0/p_eval04_l3_cost.pdf

Assignments before Workshop Five

1. Visit all the links from the URLs section.

2. Answer all questions or exercises assigned by the facilitator.

3. Update the accounting concepts written report you prepared during

workshop four (in Spanish).

4. Perform a research about different types of cost functions and a variance

analysis. Make sure to include linear and non-linear functions. Look for

examples and bring them to the class.

5. Write a one page essay in Spanish about the importance of cost in an

organization. Make sure to use valid references. Remember, plagiarism

is against our institution’s policies (see Appendix F for instructions on how

to write an essay). The facilitator will grade it using the rubric in Appendix

G.

6. Start to put together your portfolio (see Appendix H). Divide it in

workshops. Print rubrics I, J, K, L, M, N and O. Make sure to bring your

portfolio and the rubrics to the class!

Activities

1. The facilitator will clarify any doubts.

2. The exercises or questions given will be discussed.

3. Students will talk about linear and non-linear functions in Spanish.

Examples will be shown and discussed in class. The facilitator will lead

this discussion.



4. Students will discuss the importance of cost in an organization (in

English).

5. Students will individually prepare a concept map in Spanish about income

statements and will explain it to the rest of the class.

6. The facilitator will show students different income statements and will

explain how to prepare one.

7. The facilitator will hand in the final assessment. The type of assessment

will be determined by the facilitator.

8. The facilitator will give time to students to finish their portfolio.

9. Students will hand in their portfolio including the last Reflexive diary entry

(see below).

Assessment

Reflexive Diary: Choose one the topics discussed in class from any workshop

and explain what you learned from it (in English).



Anejos/Appendixes



Anejo A/Appendix A

Student’s Weekly Progress Record Sheet

Student Name: ________________________ Date _______________ Course Title _________________________ Professor_________________

Criteria Day One

Day Two

Day Three

Day Four

Day Five

Grand Total

Attendance (10 points each day)

Individual Participation (10 points each day)

Reflective Journal (15 points each day)

Group Work

Graphic Design (concept map)

Essay

Comic Strips

Oral Presentation

Class Assignments

Portfolio (100 pts.)

Total of Points

Student’s Signature ________________________ Date ________________ Facilitator’s Signature ______________________ Date ________________

*This form will be used by the facilitator to keep track of students’ points. The facilitator has to grade all assignments, return them as soon as possible and keep the rubrics (see other Appendixes).



Anejo B/Appendix B

RUBRIC TO EVALUATE WRITTEN WORK

Student Name: ______________________ Date: _______________

Criteria Value Points Student Score

Content

The paper is clear, focused and

interesting. Identifies purpose,

objectives and principal ideas

included in the paper

10

Presentation of ideas is organized,

coherent and can be easily followed

10

The paper properly explains content. 10

The presentation of ideas and

arguments are based in sources

presented, consulted or discussed in

class.

10

The paper demonstrates substance,

logic and originality.

10

The author presents his point of view

in a clear, convincing and well based

manner.

10

Contains well-constructed sentences

and paragraphs that facilitate lecture

and comprehension.

10

Language

Demonstrate a command of standard

English (vocabulary used, syntax and

flow of ideas).

10

Uses grammar appropriately and

correctly.

10

Manages and uses verbs appropriately

and correctly.

10

Total Points 100 (70% content and

30% language)

Student’s total Score:

_______

Student’s Signature: ____________________Facilitator’s

Signature:___________________



Anejo C/Appendix C

MATRIZ VALORATIVA PARA EVALUAR PRESENTACION ORAL

Nombre del estudiante: _______________________Fecha:_________________

Criterio Puntos Puntuación del estudiante

Contenido Realiza una introducción efectiva del

tema identificando el propósito, objetivo e

ideas principales que se incluyen en la

presentación.

10

La presentación es organizada y coherente

y puede seguirse con facilidad.

10

El presentador demuestra dominio del

tema o materia de la presentación al

explicar con propiedad el contenido y no

incurrir en errores.

10

Las ideas y argumentos de la presentación

están bien fundamentados en los recursos

presentados, consultados o discutidos en

clase.

10

Capta la atención e interés de la audiencia

y/o promueve su participación, según

aplique.

10

Proyección efectiva, postura corporal

adecuada, manejo de la audiencia, manejo

del tiempo asignado.

10

Usa varias estrategias para hablar o

definir conceptos, interpretaciones,

aplicaciones y evaluación de procesos o

experiencias en el contenido del curso.

10

Lenguaje

Pronunciación de las palabras es clara y

de manera correcta para que se entienda el

lenguaje utilizado.

10

Uso correcto de la gramática y

conjugación de verbos en el idioma

asignado.

10

Uso correcto del vocabulario para

expresar el mensaje adecuadamente.

10

Total de Puntos 100 (70% de

contenido y 30%

Lenguaje)

Puntuación del

Estudiante:

________

Firma del Estudiante: _________________ Firma del Facilitador: ____________________



Anejo D/Appendix D

Reflective Journal Rubric

Student Name: ________________________________ Journal # :_______

Course__________________________________Date:_____________________

Excellent Good Satisfactory Unsatisfactory Final

Rating Scale 3 2 1 0 Score

Criteria Day

One

Day

Two

Day

Three

Day

Four

Day

Five

Grand

Total

Student turned in the journal on time assigned

Student answers questions without deviating from the topic; ideas are well connected and follow a sequence

Student uses critical thinking to express ideas and projects a deep understanding of the topic discussed in class

Sentences are written using appropriate syntax, punctuation, verb usage, and grammar

Entry indicates that the student is learning according to the course outcomes.

Total Points:

(Possible Points)

15

Student’s Signature: _______________________________ Date ____________

Facilitator’s Signature: _____________________________ Date ____________



Anejo E/Appendix E

RUBRIC TO EVALUATE COMIC STRIPS

NAME: ____________________________ COURSE: ____EDUC 276________ Professor: ____________________________ Date:________________

Scale 0-Deficient 1-Satisfactory 2-Excellent

CRITERION 0 1 2

Content

1. The comic strip demonstrates logic and originality.

2. Images enhance story

3. Includes all the elements of the selected method. The purpose was accomplished.

4. Presents the most important points, clearness and appropriate.

5. Characters have complexity.

6. Action makes sense from one panel to other.

7. Story is well defined, creative.

Language

8. Presents a clear, focused and interesting message.

9. Captions are well written and edited for punctuation, grammar and usage.

10. Figurative language or Onomatopoeia is used correctly.

Subtotal (Possible points 20)

Oral Presentation (5 Points)

Grand Total ( Possible points 25)

Comments/Observations:

________________________________________________________________________________________________________________________________



Anejo F/Appendix F

THE ESSAY

An essay is a literary composition that presents the writer’s ideas about a specific

topic. The basic steps for writing an essay are:

• Thinking on the topic to be developed-If the theme is implied in the topic, it

should be read pointing out the key words. A good example about this

process is making a good exercise comparing, contrasting, summarizing,

explaining and/or relating the ideas to be sure there are no

repetitions. The writer should guarantee the reader a good and clear

message.

• Making an outline of the principal ideas. The ideas in mind should be

specifically related with the main topic.

• It’s very important to incorporate an introductory paragraph which should

be a general view of the topic.

• Writing ideas with specific details that will support them-Details will

support the main topic and at the end may help in the production of a good

and relevant conclusion.

• Using transitional words will help to connect ideas from one paragraph to

another and will help the reader to follow the flow of ideas in the essay.

• Reviewing the written document for grammar and spelling is a must.

• Editing the document-corrections should be made through the whole

document.



Anejo G /Appendix G

Rubric to Evaluate the Essay

Student Name: ____________________________ Date: _________________

Course Title____________________________ Professor ________________

Levels Level 3

Excellent

Level 2

Satisfactory

Level 1

Unsatisfactory

Scale 3 2 1

Criteria Possible Points Points Obtained by Student

Content

Introductory statement is clear and well stated

3

Major or relevant details are exposed in essay

3

Present a thesis, supporting it in a persuasive and sophisticated way, providing precise and relevant examples.

3

Sentences are cohesive and ideas flow as the essay is read

3

Establish a writer's relationship with the subject, providing a clear perspective on the subject matter and engaging the audience's attention.

3

Draw conclusions that reflect the relationships or significant outcomes of the discussion.

3

Demonstrate a comprehensive grasp of significant ideas, using them appropriately to reach a higher level of understanding in an organized manner.

3

Language

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

3

Uses grammar appropriately and correctly

3

Manages and uses verbs appropriately and correctly

3

Total Points 30 points (70% content and 30%

language)

Total Points Obtained by Student: ______=_____%

Student’s Signature: __________________________ Date ________________

Facilitator’s Signature: _________________________Date ________________



Anejo H/ Appendix H

Guidelines to Prepare the Portfolio

1. Determination of sources of content

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

a. Projects, surveys, and reports.

b. Oral presentations

c. Essays: dated writing samples to show progress

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

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

papers.

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

g. Learning journals, reflexive diaries.

h. Self assessments, peer assessments, facilitator assessments.

i. Notes from student-facilitator conferences.

2. Organization of documentation

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

workshops. Workshops will be separated from one another using construction paper or

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

3. Presentation of the portfolio

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

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

research papers submitted at Metro Orlando Campus. This cover page will be

placed at the beginning of the portfolio.

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

12, double space, and 1-inch margins. See a “Publication Manual of the APA,

Fifth Edition”

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

The table, which should be located at the beginning, should include a brief

description, date produced, date submitted, and date evaluated (Appendix J).

• 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).



Anejo I/Appendix I

PORTFOLIO INFORMATIONAL SHEET (to be placed in front)

Sistema Universitario Ana G. Méndez Metro Orlando Campus

Universidad del Este, Universidad Metropolitana, Universidad del Turabo

Check one: � Universidad del Este � Universidad Metropolitana � Universidad del Turabo Check one: � Undergraduate

� Graduate

Concentration

Student’s Name

Facilitator’s Name

Course:

Portfolio rated as

Reason of this rate



Anejo J/Appendix J

Log of Entries

Entry Description

Date of Entry

Date

Submitted

Date

Evaluated

Page #

1

2

3

4

5

6

7

8

9

10



Anejo K/Appendix K

Checklist for Portfolio Assessment

Has the student set academic goals?

Does the portfolio include enough entries in each area to make

valid judgments?

Does the portfolio include evidence of complex learning in realistic

setting?

Does the portfolio provide evidence of various types of student

learning?

Does the portfolio include students’ self-evaluations and

reflections on what was learned?

Does the portfolio enable one to determine learning progress and

current level of learning?

Does the portfolio provide clear evidence of learning to users of

the portfolio?

Does the portfolio provide for student participation and

responsibility?

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

manner?

Does the portfolio include assessments based on clearly stated

criteria of successful performance?

Does the portfolio provide for greater interaction between

instruction and assessment?

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

Education, Inc.



Anejo L/Appendix L

Portfolio Rubric

4 3 2 1

PORTFOLIO APPEARANCE

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

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

� Professionalism: Is the appearance of the portfolio

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

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

it easy to follow and easy to quickly locate information?

PORTFOLIO CONTENT AND FUNCTION

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

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

� Authenticity: Are the samples and illustrations a true reflection

of the student’s efforts and abilities?

� Growth/Development: Do samples provide thorough

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

� Collaboration: Do items show examples of both individual and

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

� Reflection and Personal growth: Do items show exceptional

understanding of how to be a reflective thinker and how to seek



opportunities for professional growth? Does the student include self-reflective comments? Does the student reflect enthusiasm for learning?

� Professional Conduct: Do items show clear understanding of

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

Overall Portfolio Impact

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

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

Rating Scale 4 = Outstanding 3 = Very good 2 = Good 1 = Needs improvement Source: Retrieved from www.lcusd.net/lchs/portfolio/rubric.htm on February 10th, 2007. Adapted

02/10/2007 by Fidel R. Távara, M.Ed. Coordinator of Assessment and Placement – Metro Orlando

Campus



Anejo M/Appendix M

Portfolio Assessment Feedback Template

Strengths Weaknesses Improvement Ideas

Facilitator’s comments

Student’s response and comments


Anejo N/Appendix N

Use and Return of Portfolio

Sistema Universitario Ana G. Méndez Universidad del Este, Universidad Metropolitana, Universidad del Turabo

I, ____________________________________, grant permission to the office of

Assessment and Placement of the Ana G. Méndez University System, to keep in their

records a copy of my portfolio. I understand that the portfolio is going to be used for

accreditation or educational purposes only, and that is not going to be disclosed without

my consent.

By signing this document I authorize the office of Assessment and Placement to keep a

copy of my portfolio for six months and return it to me at the end of this period of time.

_______________________________ ___________

Student’s Name (print) Date

_______________________________ ___________

Student’s Signature Date


Prep. 07-13-2007 Andrés Lomba Rev. 01/17/08 Edwin Rivera

Anejo O/Appendix O

Use and Discard of Portfolio

Sistema Universitario Ana G. Méndez Universidad del Este, Universidad Metropolitana, Universidad del Turabo

I, ____________________________________, grant permission to the office of

Assessment and Placement of the Ana G. Méndez University System to keep in their

records a copy of my portfolio. I understand that the portfolio is going to be used for

accreditation or educational purposes only, and that is not going to be disclosed without

my consent.

By signing this document I authorize the Office of Placement and Assessment to keep a

copy of my portfolio for six months and discard it at the end of this period of time.

.

_______________________________ ___________

Student’s Name (print) Date

_______________________________ ___________

Student’s Signature

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