ERIC Number: ED342881
Record Type: RIE
Publication Date: 1991
Contabilidad Elemental e Intermedia. Prontuario. Documento de Trabajo (Elementary and Intermediate Accounting. Handbook. Working Document).
Puerto Rico State Dept. of Education, Hato Rey. Area for Vocational and Technical Education.
This handbook for elementary and intermediate accounting is intended for teaching the basics of recording and calculating business transactions to students preparing to be accounting clerks. The guide begins with a description of the 2-semester course, a list of competencies to be developed, and the terminal objectives. The course outline for elementary accounting covers seven topics: importance of accounting records, double entry, debits and credits, analysis and recording of business transactions, transcribing to a ledger, worksheets, and closing a ledger. The intermediate course covers special types of accounting records, balancing statements, and making adjustments. Teaching strategies are provided for the phases of exploration, conceptualization, and application. A number of evaluation methods are discussed: pretests, assignments, quizzes, longer exams, projects, and assessment of work habits and attitudes. A resource list suggests texts, audiovisual equipment, and materials. The guide also includes suggestions concerning the number of days to allot to each topic and a list of four references. Appendices contain the following: Spanish-English vocabulary list, organized by chapter; elementary accounting pretest with answers, quiz for chapter four and intermediate level examination; forms for evaluating work habits and attitudes, student projects, and oral and written reports; and an averages table for use in grading. (SK)
Publication Type: Guides - Classroom - Teacher
Education Level: N/A
Audience: Teachers; Practitioners
Authoring Institution: Puerto Rico State Dept. of Education, Hato Rey. Area for Vocational and Technical Education.
Note: For the advanced accounting handbook, see CE 060 232.