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
ACCO 506 Cost Accounting 3
Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
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.
ACCO 506 Cost Accounting 4
Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
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
ACCO 506 Cost Accounting 5
Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
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.
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Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
Filosofía y Metodología Educativa
Este curso está basado en la teoría educativa del Constructivismo.
Constructivismo es una filosofía de aprendizaje fundamentada en la premisa, de
que, reflexionando a través de nuestras experiencias, podemos construir nuestro
propio conocimiento sobre el mundo en el que vivimos.
Cada uno de nosotros genera nuestras propias “reglas “y “métodos
mentales” que utilizamos para darle sentido a nuestras experiencias. Aprender,
por lo tanto, es simplemente el proceso de ajustar nuestros modelos mentales
para poder acomodar nuevas experiencias. Como facilitadores, nuestro enfoque
es el mantener una conexión entre los hechos y fomentar un nuevo
entendimiento en los estudiantes. También, intentamos adaptar nuestras
estrategias de enseñanza a las respuestas de nuestros estudiantes y motivar a
los mismos a analizar, interpretar y predecir información.
Existen varios principios para el constructivismo, entre los cuales están:
1. El aprendizaje es una búsqueda de significados. Por lo tanto, el aprendizaje
debe comenzar con situaciones en las cuales los estudiantes estén buscando
activamente construir un significado.
2. Significado requiere comprender todas las partes. 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.
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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.
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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.
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Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
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
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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.
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Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
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
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Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
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.
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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.
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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
ACCO 506 Cost Accounting 15
Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
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.
ACCO 506 Cost Accounting 16
Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
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.
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Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
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
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Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
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.
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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.
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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
ACCO 506 Cost Accounting 21
Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
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.
ACCO 506 Cost Accounting 22
Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
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.
ACCO 506 Cost Accounting 23
Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
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
ACCO 506 Cost Accounting 24
Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
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.
ACCO 506 Cost Accounting 25
Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
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.
ACCO 506 Cost Accounting 26
Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
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.
ACCO 506 Cost Accounting 27
Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
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.
ACCO 506 Cost Accounting 28
Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
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).
ACCO 506 Cost Accounting 29
Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
Anejos/Appendixes
ACCO 506 Cost Accounting 30
Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
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).
ACCO 506 Cost Accounting 31
Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
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:___________________
ACCO 506 Cost Accounting 32
Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
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: ____________________
ACCO 506 Cost Accounting 33
Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
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 ____________
ACCO 506 Cost Accounting 34
Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
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:
________________________________________________________________________________________________________________________________
ACCO 506 Cost Accounting 35
Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
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.
ACCO 506 Cost Accounting 36
Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
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 ________________
ACCO 506 Cost Accounting 37
Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
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.
ACCO 506 Cost Accounting 38
Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
• The Portfolio Informational Sheet will be placed in the transparent front pocket of
the binder for identification purposes (Appendix I).
4. Student-Facilitator Feedback Template: Progression follow-up
The final step in implementing portfolios, before returning them to the student or school
life, is sharing feedback with each student to review the contents, student reflections,
and your evaluations of individual items and all of the work together as related to
learning targets (Banks, 2005).
Facilitators will e-mail a feedback template to all students. This template will contain
information pertaining to weaknesses and strengths found in students’ portfolios
(Appendix M). Facilitators will focus their attention on showing students what is
possible and their progress rather than what is wrong; however, this does not mean that
facilitators will not cover weaknesses and areas for improvement during the conference.
Facilitators will send this feedback template upon completion of workshop one.
Students will also have the opportunity to respond to the facilitator’s feedback and write
their own comments and/or ideas of how to improve the quality of their portfolios, and
how to become better metacognitive learners on the feedback template. Students will e-
mail the template with their comments back to the facilitator after every workshop.
5. Portfolio storage:
• Portfolio samples will be safely stored for a six-month term on campus.
• Students will sign an official document empowering Ana G. Mendez University
System with rights to use their portfolios with educational or accreditation
purposes during this term (Appendix N).
• After this term, and if their authors authorize Ana G. Mendez University System
to discard their portfolios by signing an official document, portfolio samples will
be destroyed; otherwise, they will be returned to their original authors (Appendix
O).
ACCO 506 Cost Accounting 39
Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
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
ACCO 506 Cost Accounting 40
Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
Anejo J/Appendix J
Log of Entries
Entry Description
Date of Entry
Date
Submitted
Date
Evaluated
Page #
1
2
3
4
5
6
7
8
9
10
ACCO 506 Cost Accounting 41
Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
Anejo K/Appendix K
Checklist for Portfolio Assessment
Has the student set academic goals?
Does the portfolio include enough entries in each area to make
valid judgments?
Does the portfolio include evidence of complex learning in realistic
setting?
Does the portfolio provide evidence of various types of student
learning?
Does the portfolio include students’ self-evaluations and
reflections on what was learned?
Does the portfolio enable one to determine learning progress and
current level of learning?
Does the portfolio provide clear evidence of learning to users of
the portfolio?
Does the portfolio provide for student participation and
responsibility?
Does the portfolio present entries in a well-organized and useful
manner?
Does the portfolio include assessments based on clearly stated
criteria of successful performance?
Does the portfolio provide for greater interaction between
instruction and assessment?
Adapted from: Gronlund, N. E. (2003). Assessment of student achievement. 7th ed. Boston: Pearson
Education, Inc.
ACCO 506 Cost Accounting 42
Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
Anejo L/Appendix L
Portfolio Rubric
4 3 2 1
PORTFOLIO APPEARANCE
� Readable: Are entries typed in an appropriate font and size? Are
entries free of errors? Do ideas expressed in entries follow a logical sequence with appropriate transitions among paragraphs and topics?
� Professionalism: Is the appearance of the portfolio
professional? Are graphics, colors and portfolio language consistent with professional workplace expectations? Is the portfolio presented in a neat and orderly manner?
� Organization: Is the portfolio organized in a manner that makes
it easy to follow and easy to quickly locate information?
PORTFOLIO CONTENT AND FUNCTION
� Content: Are all required entries included in the portfolio? Are
entries relevant to the content of the portfolio? Do all entries contain the student’s reaction or reflection on the selected topics? Do entries provide thorough understanding of content? Resume, Activities List, Varied Samples of Written Work, Evidence of Problem Solving, and Evidence of Decision Making.
� Authenticity: Are the samples and illustrations a true reflection
of the student’s efforts and abilities?
� Growth/Development: Do samples provide thorough
understanding of growth and development related to their field of concentration? Do items show what the student has learned?
� Collaboration: Do items show examples of both individual and
group work? Does the student provide clear understanding of collaboration, and use collaboration to support his/her learning?
� Reflection and Personal growth: Do items show exceptional
understanding of how to be a reflective thinker and how to seek
ACCO 506 Cost Accounting 43
Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
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
ACCO 506 Cost Accounting 44
Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
Anejo M/Appendix M
Portfolio Assessment Feedback Template
Strengths Weaknesses Improvement Ideas
Facilitator’s comments
Student’s response and comments
Prep. 2007. Andrés Lomba, MBA. Rev. 2008. Edwin Rivera, MBA
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
ACCO 506 Cost Accounting 46
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