acco 420 accounting for governmental and … 420 accounting for governmental and nonprofit entities...

Sistema Universitario Ana G. Méndez

School for Professional Studies

Florida Campuses

Universidad del Este, Universidad Metropolitana, Un iversidad del Turabo

ACCO 420

Accounting for Governmental and Nonprofit Entities Contabilidad de Gobierno y Entidades sin Fines de L ucro

© Sistema Universitario Ana G. Méndez, 2009

Derechos Reservados.

© Ana G. Méndez University System, 2009. All rights reserved.

ACCO 420 Accounting for Governmental and Nonprofit Entities 2

Prep.30-08-03. Arturo Avilés González Rev. 08-10-2009 CPA José Martínez, MBA

TABLA DE CONTENIDO/TABLE OF CONTENTS

Páginas/Pages

Prontuario .................................................................................................................. 3

Study Guide ............................................................................................................. 11

Workshop One ......................................................................................................... 19

Taller Dos ................................................................................................................ 22

Workshop Three ...................................................................................................... 25

Taller Cuatro ............................................................................................................ 28

Workshop Five/Taller Cinco ..................................................................................... 31

Anejo A/Appendix A ................................................................................................. 35

Anejo B/Appendix B ................................................................................................. 36

Anejo C/Appendix C ................................................................................................. 38

Anejo D/Appendix D ................................................................................................. 40

Anejo E/Appendix E ................................................................................................. 42

Anejo F/Appendix F ................................................................................................. 43

Anejo G/Appendix G ................................................................................................ 44

Anejo H/ Appendix H ................................................................................................ 46

Anejo I/Appendix I .................................................................................................... 48

Anejo J/Appendix J .................................................................................................. 49

Anejo K/Appendix K ................................................................................................. 50

Anejo L/Appendix L .................................................................................................. 51

Anejo M/Appendix M ................................................................................................ 52

Anejo N/Appendix N ................................................................................................. 54

Anejo O/Appendix O ................................................................................................ 55

Anejo P/Appendix P ................................................................................................. 56



Prontuario

Titulo del Curso: Contabilidad de Gobierno y Entidades sin Fines de Lucro

Codificación: ACCO 420

Duración: Cinco Semanas

Pre-requisito: ACCO 302

Descripción

Estudio de las reglamentaciones y procedimientos aplicables a la

contabilidad de gobierno y de organizaciones sin fines de lucro. Se dará énfasis

especial a los principios de contabilidad e informes financieros tales como: fondos

generales y fondos especiales; fondos de proyectos capitales; fondos de servicio de

deudas; fondos fiduciarios y sistemas de retiro. Además, se presentarán aspectos

particulares sobre la contabilidad para universidades y otras organizaciones sin

fines de lucro.

Texto y Recursos

Wilson E.R., Reck, J., & Kattelus, S.C. (2010). Accounting for Governmental and

Nonprofit Entities. 15th edition. Irwin/McGraw-Hill.

Referencias y Material Suplementario

Freeman, R., Shoulders, C., Allison, G., Patton, & T., Smith, Jr., G. (2009).

Governmental and Nonprofit Accounting: Theory and Practice.

9th edition. Prentice Hall.

Razek, J., Ives, M., Johnson, L., & Hosch, G. (2009). Introduction to Government

and Non-for-Profit Accounting. 6th edition. Prentice Hall.

Granof, M. (2007).Government and Non-for-Profit Accounting: Concepts and

Practices. 4th edition. John Wiley & Sons, Inc.

Revistas profesionales:

Accountancy Maganize

The Journal of Accountancy

Evaluación

Asistencia y Participación 80 puntos

Portafolio 100 puntos

Mesa Redonda 20 puntos

Discusión sobre direcciones



electrónicas en clase 100 puntos

Presentación sobre

direcciones electrónicas

en clase 100 puntos

Presentación final

A ser presentado en el taller

cinco. La misma se hará en el

Idioma español.

• Oral 100 puntos

• Escrita 50 puntos

Diario Reflexivo 50 puntos

Auto-evaluación 30 puntos

Ejercicios para entregar 70 puntos

Total 700 puntos

Descripción de la evaluación

• Asistencia y participación en clase (Talleres 1-5)

o La asistencia y participación en todas las clases es obligatoria y tendrá

una puntuación de 10 puntos por cada taller. Además, por cada día se

sumará la puntuación correspondiente a los siguientes criterios:

� Demostrar dominio de los temas discutidos en clase.

� Cumplir con las tareas asignadas en la clase.

� Participar y cumplir con el trabajo colaborativo.

� Demostrar destrezas de comunicación verbal adecuadas.

� Puntualidad en al entrega de los trabajos.

� Se evaluará utilizando el Anejo A .

o Es requisito asistir a todos los talleres para aprobar el curso. Las

ausencias afectarán su nota final (2 puntos por asistencia y 8 puntos por

participación en cada taller).

• Portafolio (Talleres 1-5)

o Todas las asignaciones escritas, juntas con la selección del trabajo hecho

durante el curso, deberán ser colocadas en un portafolio y seguir



estrictamente las especificaciones de su elaboración ubicadas en los

Anejos H-P .

o El portafolio se presentará dos veces durante este curso: La primera

evaluación (Taller 3) y la evaluación final (Taller 5).

o El portafolio se evaluará usando el Anejo M .

• Mesa Redonda (Taller 4)

o Cada grupo traerá a la discusión contenido relevante al tema asignado o

escogido y utilizará todos los recursos que le ayuden a su presentación

del tema a discutir (por ejemplo: ayudas visuales, libros, afiches, etc.).

o Cada grupo podrá usar sus notas o leer pasajes cortos de lo que dicen los

investigadores sobre su tema asignado.

o Esta actividad se evaluará usando el Anejo G.

• Presentación Oral (Taller 5)

o Los estudiantes harán una presentación oral acerca de uno de los temas

asignados durante el taller uno por el facilitador.

o La presentación oral se evaluará usando el Anejo B .

• Presentación Escrita (Talleres 2 y 5)

o Los estudiantes entregarán el bosquejo y la bibliografía requerida en el

taller dos.

o Los estudiantes entregarán el informe escrito de la presentación oral a

realizar en el taller cinco.

o El informe escrito se evaluará usando el Anejo C .

• Discusión sobre las Direcciones Electrónicas (URL) (Talleres 1-5)

o Los estudiantes se prepararán para discutir en grupo las direcciones

electrónicas asignadas para en taller.

o La discusión se evaluará usando el Anejo D .

• Diario Reflexivo (Talleres 1,3,5)

o Los estudiantes expresarán sus ideas en las materias aprendidas en el

taller, cómo éstas le ayudarán y el uso de éstas en su vida.

o El escrito será evaluado usando el Anejo E .

• Auto-evaluación (Talleres 2, 4 y 5)



o Los estudiantes prepararán una evaluación considerando los aspectos

generales, vocabulario, estructura y organización.

o El escrito será evaluado usando el Anejo F .

• Ejercicios (Talleres 1 – 4)

o El estudiante entregará por escrito los ejercicios asignados para cada

taller.

o Se evaluará a base de la cantidad de ejercicios entregados.

Curva de evaluación

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

Descripción de las Normas del Curso

1. Este curso sigue el programa “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 módulo debe especificar que se utilizarán 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 inglés 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 del taller deberá ser entregada en la

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

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

opciones:

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

la nota existente.

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

dos por debajo de la nota existente.

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

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

una excusa válida y verificable, el facilitador determinará 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.

8. Si el facilitador hace cambios al módulo 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 al SUAGM y el curso.

Nota: Si por alguna razón no puede acceder las dire cciones electrónicas

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

búsqueda y sitios Web que podrá utilizar para la bú squeda de la información

deseada. Entre ellas están:

• www.google.com

• www.altavista.com

• www.ask.com

• www.excite.com

• www.pregunta.com

• www.findarticles.com

• www.telemundo.yahoo.com

• www.bibliotecavirtualut.suagm.edu

• www.eric.ed.gov/

• www.flelibrary.org/

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

añadir algunas de ser necesario.



Filosofía y Metodología Educativa

Este curso 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 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.



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: Accounting for Governmental and Nonprofit Entities

Code: ACCO 420

Time Length: Five Weeks

Pre-requisite: ACCO 302

Description

The study of the regulations and procedures applicable to the accounting for

governmental and nonprofit entities. Special emphasis would be given to the

accounting principles and financial reports, such as: general fund, special funds,

capital projects funds, debt service funds, fiduciary funds, and retirement fund. In

addition, particular aspects about accounting for universities and other nonprofit

organizations would be presented.

Textbooks and Resources

Wilson E.R., Reck, J., & Kattelus, S.C. (2010). Accounting for Governmental and

Nonprofit Entities (15th edition). Irwin/McGraw-Hill.

References and Supplementary Materials

Freeman, R., Shoulders, C., Allison, G., Patton, & T., Smith, Jr., G. (2009).

Governmental and Nonprofit Accounting: Theory and Practice.

9th edition. Prentice Hall.

Razek, J., Ives, M., Johnson, L., & Hosch, G. (2009). Introduction to Government

and Non-for-Profit Accounting. 6th edition. Prentice Hall.

Granof, M. (2007).Government and Non-for-Profit Accounting: Concepts and

Practices. 4th edition. John Wiley & Sons, Inc.

Professionals Magazines:

Accountants Review

The Journal of Accountancy

Evaluation

Evaluation

Attendance and participation 80 points

Portfolio 100 points

Round Table 20 points

URLs class presentations 100 points



Final Presentation Project 100 points

To be presented orally on

workshop five. It would be

presented in the Spanish

language.

• Oral 100 points

• Written report 50 points

Portfolio 100 points

Reflexive Diary 50 points

Auto-evaluation 30 points

Exercises 70 points

Total 700 points

Evaluation’s description

• Attendance and participation (Workshops 1-5)

o Attendance and participation in every workshop is mandatory. The student

will receive ten (10) points per workshop. The following criteria will also be

evaluated:

� Mastery of the material discussed in class.

� Completion of work assigned in class.

� Collaboration with their peers on assigned group work.

� Demonstration of proper verbal communication skills.

� Turn in work strictly on time.

Attendance is required to pass the course. Absences will affect your final grade

as follows: 2 points for your attendance and 8 points for your participation in

class.

• Portfolio (Workshops 1-5)

o All self assessment and reflection written assignments, together with the

selection of work done during the course, will be assembled in a portfolio

strictly following the guidelines of portfolio elaboration in Appendices (H-

P).



o The portfolio should be submitted twice during this course: First partial

evaluation (Workshop 3), and final evaluation (Workshop 5).

o The portfolio will be evaluated using Appendix M .

• Round Table (Workshop 4)

o Every group of students will bring into discussion the content relevant to

the assigned topic and use all the resources that help the presentation of

the topic to be discussed (e.g. visual aids, books, posters, etc.).

o Every group can use notes or read short excerpts of what researchers say

about their assigned topics.

o This activity will be evaluated using Appendix G .

• Oral Presentation (Workshop 5)

o Students will make an oral presentation about the assigned subject, as

discussed in chapter one.

o The oral presentation will be evaluated using Appendix B .

• Written Report (Workshops 2 and 5)

o Students will turn in the written report of their oral presentation on

workshop five.

o Students will turn in the draft and bibliography on workshop two.

o The report will be evaluated using Appendix C .

• URL Discussions (Workshops 1-5)

o The students will be prepared to discuss the URLs assigned for the

workshop.

o The discussions will be evaluated using Appendix D.

• Reflective Diary (Workshops 1, 3, and 5)

o The students will express their thoughts on the subjects learned, how

would they help them, and how to apply these concepts in their life.

o This write-up would be evaluated using Appendix E .

• Auto-evaluation (Workshops 2, 4, and 5)

o The students will prepare an evaluation considering the general aspects,

vocabulary, structure, and organization.

o The write-up would be evaluated using Appendix F.



• Exercices

o Students will turn in exercises assigned for each workshop.

o Will be evaluated based on the quantity of exercises turned in.

Evaluation curve

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



Description of course policies

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

Dual-Language Immersion Model® designed to promote each student’s

development as a Dual Language Professional. Workshops will be facilitated in

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

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

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

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

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

dividing that workshop’s time and activities between the two languages. If

students have difficulty with asking a question in the target language in which the

activity is being conducted, students may choose to use their preferred language

for that particular question. However, the facilitator must answer in the language

assigned for that particular day. This should only be an exception as it is

important for students to use the assigned language. The 50/50 model does not

apply to language courses where the delivery of instruction must be conducted in

the language taught (Spanish or English only).

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

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

workshop requires an average ten hours of preparation but could require more.

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

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

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

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

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

assign extra work to compensate for the missing class time.

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

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

assignments and make-up work.

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

following options:



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

based on the students existing grade.

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

grades based on the students existing grade.

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

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

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

determine a substitute evaluation activity if he/she understands that an

equivalent activity is possible. This activity must include the same content and

language components as the oral presentation or special activity that was

missed.

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

each member will have to collaborate to assure the success of the group and the

assessment will be done collectively as well as individually.

7. It is expected that all written work will be solely that of the student and should not

be plagiarized. That is, the student must be the author of all work submitted. All

quoted or paraphrased material must be properly cited, with credit given to its

author or publisher. It should be noted that plagiarized writings are easily

detectable and students should not risk losing credit for material that is clearly

not their own.

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

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

workshop.

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

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

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

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

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

to the classrooms.

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

community established by the institution and in this course.



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

do not stop your investigation. There are many sea rch engines and other

links you can use to search for information. These are some examples:

• www.google.com

• www.altavista.com

• www.ask.com

• www.excite.com

• www.pregunta.com

• www.findarticles.com

• www.telemundo.yahoo.com

• www.bibliotecavirtualut.suagm.edu

• www.eric.ed.gov/

• www.flelibrary.org/

The facilitator may make changes or add additional web resources if deemed

necessary.



Teaching Philosophy and Methodology

This course is grounded in the learning theory of Constructivism.

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

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

live.

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

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

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

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

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

and encourage students to analyze, interpret and predict information.

There are several guiding principles of constructivism:

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

around which students are actively trying to construct meaning.

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

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

primary concepts, not isolated facts.

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

to perceive the world and the assumptions they make to support those models.

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

not just memorize the "right" answers and regurgitate someone else's meaning.

Since education is inherently interdisciplinary, the only valuable way to measure

learning is to make the assessment part of the learning process, ensuring it

provides students with information on the quality of their learning.

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

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

perspectives of the world.

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



Workshop One

Specific Objectives

At the end of this workshop, the students will

1. Identify and explain the characteristics distinguishing governmental and nonprofit

entities from those for-profit ones.

2. Identify the authorities responsible for establishing generally accepted accounting

principles (GAAP) and norms to report the financial results for all the

governmental and nonprofit entities.

3. Explain the nature of the three categories of major activities for the local and

states governments.

4. Explain the components of the integrated accounting model and communication

of the financial information.

5. Explain the classifications of income and expenses for various funds and entities.

6. Explain how the budgetary accounting contributes to the control of income and

expenses

Specific Language Objectives

Students will:

1. Communicate effectively in English through the discussion of the URL content.

2. Write clear and accurate report while reflecting on the concepts learned.

3. Present proposals and support his/her ideas about the subjects assigned for this

workshop with facts.

URLs

Accounting Definition

http://en.wikipedia.org/wiki/Accounting

American Institute of Certified Public Accountants

www.aicpa.org

Governmental Accounting

http://en.wikipedia.org/wiki/Governmental_accounting

Governmental Accounting

http://www.answers.com/topic/government-accounting



Governmental Accounting Standard Board

http://en.wikipedia.org/wiki/Governmental_Accounting_Standards_Board

Government Financial Management

http://aga.typepad.com/aga/state_government_financial_management/

Government Accounting Standard Board

http://72.3.167.244/facts/facts_about_gasb.pdf

Budgetary Accounting

http://blog-pfm.imf.org/pfmblog/2009/03/budgetary-accounting.html

Budgetary Accounting System and Control

http://www.finance.co.nash.nc.us/Budget/06_07/2007_Budget_05c.pdf

Budgetary Accountability

http://www.answers.com/topic/budgetary-accountability

Assignments before Workshop One

1. Explore the module. Pay close attention to the rubrics, since they will be used to

assess your knowledge, language skills and participation.

2. Read about the following subjects:

a. Introduction to Accounting and Financial Reporting for Governmental and

Not-for-Profit Entities.

b. Principles of Accounting and Financial Reporting for State and Local

Governments.

c. Governmental Operating Statement Accounts; Budgetary

Accounting.

3. Study the URLs addresses for this workshop and come prepared to discuss

their content in class.

Activities:

1. General presentation of the course, module, students, and facilitator.

2. The facilitator will perform an ice breaking activity with students.

3. The facilitator will explain the details of the research project to be presented on

workshop five. The facilitator will divide the class into working groups. Each

group will be assigned one of the following subjects:

a. Auditing of Governmental and Non-for-Profit Organizations.

b. Accounting for Non-for-Profit Organizations.



c. Non-for-Profit Organizations – Regulatory, Taxation, and Performance

Issues.

d. Accounting for Colleges and Universities.

e. Accounting for Health Care Organizations.

The groups have two options; they can apply these concepts to any government,

college, university or nonprofit organization, or they can prepare a presentation

based on the subject assigned (sort of a presentation on the chapter).

4. The facilitator will discuss with the students the chapters and/or themes

assigned.

5. The facilitator will assign to each group of students an “URL” provided for this

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

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

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

for workshops two thru five.

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

feelings and related attitudes about the subject matters covered in this workshop.

8. The students will begin working on their portfolios following the guidelines of

portfolio elaboration included in this module.

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

Assessment

Each student will be assessed based on:

1. Appendix A rubric for class participation.

2. Appendix D for the URL discussion.

3. Appendix E for the reflective diary.

4. Appendix M for the portfolio.



Taller Dos

Objetivos específicos

Al final el taller dos, los estudiantes:

1. Contabilizarán las transacciones para las actividades operacionales del

gobierno.

2. Describirán el contenido del estado de situación interino y los anejos

comparativos presupuestarios.

3. Explicarán los conceptos y procedimientos contables para proyectos de capital

con un gravamen especial.

4. Describirán el propósito y características del fondo de proyecto de capital.

5. Identificarán que tipo de deudas son clasificadas como generales a largo plazo.

6. Explicarán el propósito y tipos de fondos de servicio de deuda.

Objetivos específicos de lenguaje :

Los estudiantes:

1. Se comunicarán efectivamente en español durante la actividad de discusión

sobre las direcciones electrónicas.

2. Analizarán e interpretarán informes financieros relativos a la contabilidad para

activos de proyectos de capital y establecerán planes de acción.

3. Proveerán alternativas positivas al resolver los problemas asignados para este

taller.

Direcciones Electrónicas

Definición de Activos de Capital

http://en.wikipedia.org/wiki/Capital_asset

GASB 34 sobre Activos de Capital

http://accounting.smartpros.com/x7636.xml

Política contable sobre Activos de Capital

http://www.ribghe.org/capitalassetaccounting.pdfhttp://www.ribghe.org/capitalasseta

ccounting.pdf

Fondo de Servicio de la Deuda

http://www.freeessays.cc/db/11/bmu172.shtml

Definición del fondo de servicio de la deuda



http://www.pwc.gmu.edu/course/govt490/C5-glossary.html

Deudas a largo plazo

http://www.pwc.gmu.edu/course/govt490/C4-project.html

Contabilidad para deuda a largo plazo

http://www.myfloridacfo.com/aadir/statewide_financial_reporting/ltdebtentries.pdf

Contabilidad para Activos de Capital

http://clinton2.nara.gov/pcscb/wt_ives.html

Definición de deuda gubernamental

http://en.wikipedia.org/wiki/Government_debt

Contabilidad para Deuda gubernamental

http://www.auditor.state.oh.us/ConferenceInformation/LGOC/2005PostConference/D

ayTwo/AccountingforRevenueMortgageRevenueDebt.pdf

Tareas a realizar antes del Taller Dos

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

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

2. El estudiante leerá sobre los siguientes temas:

a) Contabilidad para Actividades Operacionales Gubernamentales.

b) Contabilidad para Activos y Proyectos de Capital Generales.

c) Contabilidad para Deudas a largo plazo y servicio de deudas generales.

3. Completar los ejercicios asignados para este taller.

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

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

actualidad de contabilidad del cual prepararán un trabajo escrito y una

presentación oral en el taller cinco.

Actividades:

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

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

3. El facilitador asignará a cada grupo una dirección de Internet (URL) provista para

el taller. Cada grupo presentará un resumen sobre la información en el mismo y

sobre cómo ésta se relaciona a los temas discutidos en este taller



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 asignará ejercicios adicionales según crea conveniente para

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

forma grupal.

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

taller.

7. Los estudiantes continuarán trabajando en sus portafolios.

8. El facilitador mencionará las tareas a ser realizadas para el taller tres.

Avalúo

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

2. El Anejo D se utilizará para la actividad de “URL”.

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

4. El Anejo C se utilizará para la actividad del bosquejo y bibliografía.



Workshop Three

Specific Objectives

At the end of this workshop, the students will:

1. Distinguish the purpose of the Internal Service and Enterprise Funds.

2. Describe characteristics of the proprietary, Fiduciary, and Agency Funds, and the

specialized accounting procedures for the Enterprise Fund.

3. Describe the requirements of the Governmental Accounting Standards Board

Statement (GASBS) 34.

4. Identify and describe the content of the Comprehensive Annual Financial Report

(CAFR).

5. Understand how to reconcile governmental fund financial statements to

governmental activity in the government-wide financial statements.

6. Identify and explain contemporary financial reporting issues.


Students will:


2. Write a clear and accurate reflective diary using appropriate vocabulary,

grammar, and style.

3. Write analytical reports about the financial statements of the states and local

governments, and provide consulting services.

ULRs

Description of business-type activities

http://www.nacubo.org/Business_and_Policy_Areas/Accounting/AccountingTutorial/

Business-Type_Activity_Description.html

Fiduciary Fund

http://www.ed-ata.k12.ca.us/Articles/Article.asp?title=About%20Fund%20Accounting

Authorization of Fiduciary Responsibilities

http://www.banking.state.ny.us/iaf1.htm

Financial Reporting

http://www.gasb.org/white_paper_executive_summary.html

Notes on Fiduciary Funds (page 3)



http://www.cabarruscounty.us/Finance/docs/comprehensive2003/finance_comp_200

3_financial_FinancialStatementNotes.pdf

Agency Fund

https://wdesecure.k12.wy.us/restrict/wde_public.data_glossary.glossaryentry?name=

Agency%20Funds%20%20[Fund%20Groups]

Trust Fund

http://encyclopedia2.thefreedictionary.com/trust+funds

Reporting Infrastructure Information

http://www.gasb.org/repmodel/infrastructure.html

Definition of Financial Reporting

http://www.pwc.gmu.edu/course/govt490/intro.html

Agency Fund

http://www.answers.com/topic/agency-fund

Assignments before Workshop Three

1. Work on the exercises assigned by the facilitator for this workshop.

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

in class, the subjects for this workshop.

3. Read, study, and come to class prepared to discuss the following subjects:

a. Accounting for the Business-type Activities of State and

Local Governments.

b. Accounting for Fiduciary Activities-Agency and Trust Funds.

c. Financial Reporting of State and Local Governments.

4. Come prepared to actively participate in class.

Activities:

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

2. The facilitator will clarify any doubt about the subjects covered thus far in the

course.

3. Students will meet in groups according to the “URL” they printed as homework.

The groups will present a summary of the information on it, and how does it

relate to any subject(s) discuss in the workshop


feelings and related attitudes about the subject matters covered in this workshop



5. The facilitator will reinforce the concepts discussed in class with additional

exercises as necessary.

6. Students will continue working on their portfolios and insert all the documents

written and/or completed so far, following the guidelines of portfolio elaboration.

7. Students will hand in the portfolio to the facilitator for its first partial evaluation.

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

Assessment








Taller Cuatro

Objetivos específicos

Al final del taller cuatro, los estudiantes:

1. Explicarán la importancia de evaluar los resultados financieros gubernamentales.

2. Analizarán los resultados financieros utilizando los estados gubernamentales

amplios.

3. Describirán la estructura gerencial financiera del gobierno federal.

4. Contrastarán y compararán la contabilidad para gobiernos estatales y locales

con las agencias federales.

5. Explicarán las diferencias entre varios enfoques presupuestarios.

6. Describirán los métodos para integral el planeamiento, presupuesto y métricas

de resultados.

Objetivos específicos de lenguaje :

Los estudiantes:

1. Se comunicarán efectivamente durante la actividad de discusión sobre las

direcciones electrónicas.

2. Presentarán sus propuestas y apoyarán sus ideas con hechos durante la

actividad de discusión y reacción a las presentaciones de sus compañeros.

1. Proveerán alternativas positivas al resolver los problemas asignados para este

taller.

Direcciones Electrónicas

Análisis Financiero

http://www.oag.ab.ca/files/oag/IRA_Best_Prac.pdf

Junta Asesora Federal de Contabilidad

http://www.fasab.gov/

Contratos con Gobierno Federal

http://www.amper.com/publications/review/s09-9-federal-government-

contracting.asp

Principios contables para Gobierno Federal

http://www.whitehouse.gov/omb/fedreg_sffas/



Presupuesto gubernamental

http://en.wikipedia.org/wiki/Government_budget

Manejo de Resultados

http://dbm.maryland.gov/agencies/Pages/ManagingResultsMaryland.aspx

Informe de Resultados

http://www.seagov.org/initiatives/state_gov.shtml

Informe Financieros Federales

http://fcw.com/articles/2008/02/20/government-accountants-taxpayers-distrust-

federal-financial-reporting.aspx

Gastos del Gobiernos

http://industry.bnet.com/government/10001985/the-states-and-the-federal-

government-on-spending/?tag=content;col1

Impacto de la contabilidad en informes federales

http://www.usatoday.com/printedition/news/20070529/1a_lede29.art.htm

Tareas a realizar antes del Taller Cuatro

1. Trabajar con los ejercicios asignados por el facilitador/a para este taller.

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

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

3. Leer los temas acerca de:

a) Análisis de los Resultados Financieros Gubernamentales.

b) Contabilidad e Informes para el Gobierno Federal.

c) Métricas para el Presupuesto y Resultados.

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

presentación oral correspondiente al taller cinco.

Actividades:

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

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

3. El facilitador asignará a cada grupo una dirección de Internet (URL) provista para

el taller. Cada grupo presentará un resumen sobre la información en el mismo y

sobre cómo ésta se relaciona a los temas discutidos en este taller



4. El facilitador dividirá la clase en cuatro grupos pequeños. Cada grupo

seleccionará un proceso/tema de los asignados para el taller para representarlo

en una discusión utilizando la técnica de la mesa redonda.

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.

6. 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.

7. Los estudiantes continuarán trabajando en sus portafolios siguiendo las

indicaciones dadas en este módulo.

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

taller.

9. El facilitador explicara las tareas a ser completadas antes del Taller cinco.

Avalúo

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

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

3. El Anejo D se utilizará para la actividad de “URL”.

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



Workshop Five/Taller Cinco

Specific Objectives

NOTA: Este taller es bilingüe. Tanto,

el Facilitador como los estudiantes,

deberán utilizar el idioma asignado

para cada tarea y actividad.

NOTE: This is a bilingual workshop.

Both the facilitator and student

should use the language assigned

for each homework and activity.

Specific Objectives: At the end of this workshop, the students will:

1. Describe the implications of the Sarbanes-Oxley Act of 2002 on governments

and not-for-profit organizations.

2. Distinguish not-for-profit organizations from entities in the governmental and

commercial sectors of the U.S. economy.

3. Prepare financial statements using SFAS No. 117.

4. Identify oversight bodies and the source of their authority over not-for-profit

organizations.

5. Journalize transactions for private colleges and universities.

6. Describe financial reporting for health care organizations.


Students will:


2. Write a clear and accurate reflective diary using appropriate vocabulary,

grammar, and style.

3. Present proposals and support his/her ideas with facts during the oral project

final presentation.

ULRs

Government Auditing Standards

http://www.answers.com/topic/government-auditing-standards



Audit Procedure Report

http://www.sault-sainte-marie.mi.us/Budget0708/MichAPR.pdf

Accounting for Nonprofit organizations

http://www.muridae.com/nporegulation/accounting.html

Nonprofit Organizations

http://www.citmedialaw.org/legal-guide/nonprofit-organization

GAAP for Health Care Organizations

http://www.highbeam.com/doc/1P3-44508835.html

Auditing Guide for HC organizations

http://www.cpa2biz.com/AST/Main/CPA2BIZ_Primary/Accounting/IndustryspecificG

uidance/HealthCare/PRD~PC-012615/PC-012615.jsp?cm_sp=RHN-_-XSELL-_-

CWPTPAB

Taxation in Nonprofit Organizations

http://www.capdale.com/articles/detail.aspx?pub=3359

Tax issues for small nonprofit organizations

http://www.vscpa.com/Visitors/Nonprofit_Resources/Tax_Issues.aspx

Nonprofit-Government Relationship

http://www.urban.org/publications/900309.html

Audit Report (pages 5-6)

http://www.nscs.edu/Audit/2008StateAudit.pdf

Assignments before Workshop Five

1. The students will prepare and turn in the questions and cases assigned by the

facilitator for this workshop in the language assigned.

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

class the subjects for this workshop.

3. Do the presentation on your assigned project.

Activities:

1. The facilitator will discuss with the students the subjects assigned. (Spanish).

2. The facilitator will clarify any doubt of the material covered in this course thus far.

(English).

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

(Spanish).



4. Students will meet in groups according to the “URL” selected. The groups will

present a summary of the information on it, and how does it relate to any

subject(s) discuss in the workshop. (English).


feelings and related attitudes about the subject matters covered in this workshop.

(Spanish).

6. Students will finish working on their portfolios to be submitted at the end of this

workshop for final evaluation. (English).

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

(Spanish).

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

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

9. The facilitator will make final comments. (Spanish).

Assessment





4. Appendix F for the self-evaluation.

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




Anejos/Appendices



Anejo A/Appendix A

Rubric for evaluation of class participation

Name: __________________________ Date: __________________

Criteria Value

Points

Student Score Comments

Content

Contributions and participation in the class

1 point

Demonstrate interest in the class

1 point

Answer questions to the facilitator and fellow students.

1 point

Make questions related to the topic of the course

1 point

Prepared in the class 1 point

Contribute with additional material.

1 point

Initiative and creativity 1 point

Language Use correct pronunciation 1 point

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

1 point

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

1 point

Total score 10 points ( 70%

content and 30%

language)

_____________

Total score

Student’s Name: _______________________ Facilitator’s Signature: ________________________

Note: The score obtained by the student should be recorded as follows:

• Excellent: 1.00 point • Good: 0.75 point • Fair: 0.50 point • Needs improvement: 0.25 point



Anejo B/Appendix B

Rúbrica para la valoración de la presentación oral

Integrantes del grupo _______________________________________________

Curso: ______________________ Fecha: ________________________

Tema: _______________________ Tiempo: ________________________

Criterios Valor Puntaje obtenido

Presentación

Mantiene la atención de toda la

audiencia utilizando el contacto

visual directo, y mirando las notas

raramente.

1 punto

Los movimientos son adecuados y

ayudan a la audiencia a visualizar el

contenido de la presentación.

1 punto

El estudiante demuestra estar

relajado y tranquilo, sin hacer

errores.

1 punto

El estudiante utiliza una voz clara

con Buena proyección y entonación.

1 punto

El estudiante demuestra un

conocimiento completo al responder

todas las preguntas con

explicaciones y elaboraciones.

1 punto

El estudiante presenta la

información en una secuencia lógica

e interesante la cual la audiencia

puede seguir sin problema.

1 punto

Demuestra una actitud fuerte y

positiva acerca del tema durante

toda la presentación.

1 punto



Lenguaje

Demuestra habilidad en el manejo

del idioma español estándar

(vocabulario, sintaxis y flujo de

ideas).

1 punto

Usa una pronunciación correcta

durante la presentación.

1 punto

El nivel de formalidad de la

presentación es adecuada a la

naturaleza de la misma.

1 punto

Total 10 (70% contenido

y 30% lenguaje)

___________

Puntaje Total:

El nombre del estudiante: ______________________________ Firma del facilitador: _________________________

Nota: La puntuación obtenida por el estudiante será como sigue:

• Excelente: 1.00 punto • Buena: 0.75 punto • Razonable: 0.50 punto • Nesecita mejorar: 0.25 punto



Anejo C/Appendix C Rúbrica para la valoración del trabajo escrito

Integrantes del grupo: ______________________________________________

Curso: ______________________ Fecha: ________________________

Tema: ______________________ Tiempo: ________________________

Criterios Valor Puntaje obtenido

Contenido

La excelente organización realza la

claridad y la comprensión del informe.

1 punto

La relevancia del tema para la clase o la

audiencia es obvia. Es fácil de predecir el

contenido del informe ya que los temas

importantes a discutirse están

mencionados específicamente.

1 punto

Se dan ejemplos claros para apoyar las

oraciones centrales y el propósito general

del informe; el análisis brinda maneras

novedosas para reflexionar en el material;

el material citado está bien integrado; las

ideas son profundas pero no

redundantes.

1 punto

El tono del informe es consistentemente

profesional y apropiado.

1 punto

El escritor elabora conclusiones sucintas

y precisas basadas en la literatura

existente. Se ofrecen sugerencias para

futuras investigaciones.

1 punto

Las referencias provienen de revistas

profesiones y otras fuentes aprobadas.

Incluye numerosas fuentes académicas

relevantes demostrando una

1 punto



investigación extensa y profunda; se

apoya muy poco en fuentes terciarias de

información.

Se utiliza precisa y consistentemente el

estilo APA en el informe y en la página de

referencias. Las referencias del listado

concuerdan con las citas en el texto y

todas han sido escritas adecuadamente

usando el estilo APA.

1 punto

Lenguaje

Demuestra habilidad en el manejo del

idioma inglés estándar (vocabulario,

sintaxis y flujo de ideas).

1 punto

Usa la puntuación y la ortografía

correctamente.

1 punto

El nivel de formalidad utilizado es

adecuado a la naturaleza y propósito del

documento.

1 punto

Total 10 (70% contenido y

30% language)

___________

Puntaje Total:

El nombre del estudiante: ______________________________ Firma del facilitador: _________________________

Nota: La puntuación obtenida por el estudiante será como sigue:

• Excelente: 1.00 punto • Buena: 0.75 punto • Razonable: 0.50 punto • Nesecita mejorar: 0.25 punto



Anejo D/Appendix D

Rubric for the evaluation of: Oral debate and “URLs” discussions

Name/group______________________________________________________

Topic: __________________________________ Date: __________________

Criteria Value points Student’s score

Content

Introductory content is clear & well

stated.

1 point

Identifies and understands all of the

main issues in the case study.

1 point

Well documented, reasoned, and

pedagogically appropriate comments

on solutions, or proposals for

solutions, to all issues in the case

study.

1 point

Sentences are cohesive and ideas

flow as the analysis is read.

1 point

Excellent research into the issues with

clearly documented links to class

(and/or outside) readings.

1 point

Draw conclusions based on research-

based facts only.

1 point

Demonstrate a comprehensive grasp

of significant ideas to reach a higher

level of understanding in an organized

manner.

1 point

Lenguage

Demonstrates a command of standard 1 point



English (vocabulary, syntax and flow

of ideas)

The formality level used in the whole

paper is appropriate to the nature of

the analytical assignment.

1 point

Uses spelling, punctuation,

capitalization, and APA format

correctly throughout the document

(cover page, analysis body, and list of

references).

1 point

Total score 10 points

( 70% content and

30% language)

_____________

Total score

Student’s Name: _______________________

Facilitator’s Signature: ________________________





Anejo E/Appendix E

Reflective 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 …



Anejo F/Appendix F

Auto evaluación del estudiante Aspectos generales

� Mi trabajo se entiende claramente y es interesante. � Mi trabajo incluye material relevante, investigativo e incluye más que un

mensaje general. � Demuestra que entiendo la materia � Refleja sustancia lógica y originalidad. � La información no es limitada ni escasa.

Organización

� La organización de mi trabajo demuestra un tema central o un propósito. � He organizado mi trabajo y presentación tomando en cuenta la audiencia. � Mi trabajo tiene secuencia e ideas lógicas. � Mi trabajo tiene secciones apropiadas, incluyendo introducción y

conclusión que provean al lector una visión general del texto. Vocabulario

� Utilizo un vocabulario convincente que transmite el mensaje de forma interesante, precisa y natural.

� Mi trabajo escrito es conciso, utilicé verbos de acción y vocabulario apropiado.

� He considerado al lector y al escribir he utilizado un lenguaje que capte la atención del lector.

Estructura

� Mis oraciones están bien construidas, con una estructura variada, simple y compleja, facilitando la lectura.

� He utilizado buena pronunciación, puntuación. � Las oraciones tienen fluidez. � He editado mi trabajo cuidadosamente.

Este instrumento lo puede utilizar el estudiante para evaluar sus tareas y asegurarse de haber cumplido con los requisitos mínimos. Traducción: Manual de “Assessment and Evaluation Resource Guide, 1988”.



Anejo G/Appendix G

Round table rubric

Student name/Group: _______________________________________________

Course: __________________________ Date: ________________________

Criteria Value Points Student Score

Content

Participants offer an in-depth and solid analysis of the discussed content and the dialogue flows smoothly during the discussion.

1 point

Participants –through their comments– show deep knowledge of the discussed topic and a high level of understanding of questions asked by the audience.

1 point

Participants are appropriately prepared for discussion – with notes taken from their reading and passages or textbooks properly highlighted about the topic in discussion.

1 point

Participants, through their comments, show that they are paying close attention to what other participants say about the topic.

1 point

Participants provide explanations and follow up to enrich discussion.

1 point

Participants’ observations are usually related to ideas or arguments presented in this discussion.

1 point

Participants show a professional attitude and posture during the discussion.

1 point

Language



Participants show good use of the standard English language (vocabulary, syntax and flow of ideas).

1 point

Participants use appropriate intonation in making remarks and good projection of the voice toward the audience.

1 point

Given a controversial topic during discussion, participants show a persuasive argument to support their points of view about it.

1 point

Total 10 points ( 70% content y 30% language)

Total Score:

Student name: ______________________________ Facilitator’s signature: _________________________





Anejo H/ Appendix H

Guidelines to prepare the portfolio

1. Determination of sources of content

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

a. Projects, surveys, and reports.

b. Oral presentations

c. Essays: dated writing samples to show progress

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

progress

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

or reaction papers.

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

g. Learning journals, reflexive diaries.

h. Self assessments, peer assessments, facilitator assessments.

i. Notes from student-facilitator conferences.

3. Organization of documentation

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

workshops. Workshops will be separated from one another using construction

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

4. Presentation of the portfolio

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

portfolio).

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

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

will be placed at the beginning of the portfolio.

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

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

Manual of the APA, Fifth Edition”.

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

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

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

evaluated (Appendix J ).



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

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

added to the end of the portfolio.

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

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

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

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

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

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

as related to learning targets (Banks, 2005).

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

contain information pertaining to weaknesses and strengths found in students’

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

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

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

improvement during the conference. Facilitators will send this feedback template

upon completion of workshop one.

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.

6. Portfolio storage:

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

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

University System with rights to use their portfolios with educational or

accreditation purposes during this term (Appendix N ).

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

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

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

O).



Anejo I/Appendix I

PORTFOLIO INFORMATIONAL SHEET

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

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

� Graduate

Concentration

Student’s Name

Facilitator’s Name

Course:

Portfolio rated as

Reason of this rate



Anejo J/Appendix J

Log of Entries

Entry Description

Date of Entry

Date

Submitted

Date

Evaluated

Page #

1

2

3

4

5

6

7

8

9

10



Anejo K/Appendix K: Overall Portfolio Self-Assessme nt

Dear Student: This form will assist you in monitoring your portfolio and determining the strengths and weaknesses of your writing Part I: Read the statements below. Write the numbers that mostly honest reflects your self assessment (Scale 1-5: 5=strong, 4=moderately strong, 3=average, 2=moderately weak, 1=weak) _____ 1. My portfolio contains all of the items required by the facilitator. _____ 2. My portfolio provides strong evidence of my improvement over the course. _____ 3. My portfolio provides strong evidence of my ability to report factual

information. _____ 4. My portfolio provides strong evidence of my ability to write effectively. _____ 5. My portfolio provides strong evidence of my ability to think and write

creatively. Part II: On the lines below, write the topic of each assignment. Rate your effort for each piece (5=strong effort, 1=weak effort). In the space below write one suggestion for improving that piece. _____ 1. ___________________________________________________________ ___________________________________________________________ _____ 2. ___________________________________________________________ ___________________________________________________________ _____ 3. ___________________________________________________________ ___________________________________________________________ _____ 4. ___________________________________________________________ ___________________________________________________________ _____ 5. ___________________________________________________________ ___________________________________________________________ Part III: In assessing my overall portfolio, I find it to be (check one) Very satisfactory __________ Satisfactory __________ Somewhat satisfactory __________ Unsatisfactory __________ Part IV: In the space below list your goal for the next PT and two strategies you plan to achieve. Goal: _________________________________________________________________ Strategies:

1. __________________________________________________________________ 2. __________________________________________________________________



Anejo L/Appendix L

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 M/Appendix M

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 N/Appendix N

Portfolio Assessment Feedback Template Strengths Weaknesses Improvement Ideas Facilitator’s comments

Student’s response and comments



Anejo O/Appendix O

Use and Return of Portfolio


I, ____________________________________, grant permission to the office of

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

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

used for accreditation or educational purposes only, and that is not going to be

disclosed without my consent.

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

keep a copy of my portfolio for six months and return it to me at the end of this

period of time.

_______________________________ ___________

Student’s Name (print) Date

_______________________________ ___________

Student’s Signature Date



Anejo P/Appendix P

Use and Discard of Portfolio


I, ____________________________________, grant permission to the office of

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

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

used for accreditation or educational purposes only, and that is not going to be

disclosed without my consent.

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

keep a copy of my portfolio for six months and discard it at the end of this period of

time.

_______________________________ ___________

Student’s Name (print) Date

_______________________________ ___________

Student’s Signature Date

acco 420 accounting for governmental and … 420 accounting for governmental and nonprofit entities...

Documents