ERIC Number: ED342882
Record Type: RIE
Publication Date: 1991
Contabilidad Avanzada. Prontuario. Documento de Trabajo (Advanced Accounting. Handbook. Working Document).
Puerto Rico State Dept. of Education, Hato Rey. Area for Vocational and Technical Education.
This advanced accounting handbook is intended for a 2-semester course for 11th-grade students preparing to be accounting clerks. The guide begins with a course description, a list of competencies to be developed, and terminal and enabling objectives. Two outlines based on recommended texts cover the following topics: review of the accounting cycle; department and payroll accounting; adjustments; partnerships; business objectives; accounts receivable and payable; corporate accounting; and sales. Instructional strategies for developing thinking skills are suggested for the phases of exploration, conceptualization, and application. A number of evaluation methods are described: pretests, assignments, quizzes, examinations, projects, and assessment of work habits and attitudes. A resource list suggests texts, audiovisual equipment, and materials. Other contents include suggested number of days for each topic and six references. Appendices include the following: Spanish-English vocabulary list arranged by chapter and forms for evaluating work habits and attitudes as well as for written reports. (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 elementary/intermediate handbook, see CE 060 231.