Literaturnachweis - Detailanzeige
Institution | Puerto Rico State Dept. of Education, Hato Rey. Area for Vocational and Technical Education. |
---|---|
Titel | Contabilidad Elemental e Intermedia. Prontuario. Documento de Trabajo (Elementary and Intermediate Accounting. Handbook. Working Document). |
Quelle | (1991), (60 Seiten) |
Beigaben | Tabellen |
Sprache | spanisch |
Dokumenttyp | gedruckt; Monographie |
Schlagwörter | Leitfaden; Unterricht; Lehrer; Accounting; Behavioral Objectives; Business Education; Clerical Occupations; Course Descriptions; Employment Potential; Job Skills; Recordkeeping; Secondary Education; Units of Study Lesson concept; Instruction; Unterrichtsentwurf; Unterrichtsprozess; Teacher; Teachers; Lehrerin; Lehrende; Abrechnung; Buchführung; Buchhaltung; Wirtschaftserziehung; Wirtschaftspädagogik; Office occupations; Büroberuf; Kursstrukturplan; Arbeitsmarktbezogene Qualifikation; Beschäftigungsfähigkeit; Produktive Fertigkeit; Leistungsnachweis; Sekundarbereich; Lerneinheit |
Abstract | 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) |
Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
Update | 2004/1/01 |