GESTIÓN DE FORMACIÓN PROFESIONAL INTEGRAL

PROCEDIMIENTO DESARROLLO CURRICULAR

GUÍA DE APRENDIZAJE

1. IDENTIFICACIÓN DE LA GUIA DE APRENDIZAJE

 Denominación del Programa de Formación: CONTABILIZACION DE OPERACIONES COMERCIALES Y

FINANCIERAS
 Código del Programa de Formación: 133146
 Nombre del Proyecto: Simular la organización y desarrollo de operaciones y procesos comerciales
y contables como nómina, inventarios, compras e impuestos en empresas comerciales,
industriales y de servicios.
 Fase del Proyecto: ANALISIS
 Actividad de Proyecto: Estudiar y analizar junto con el aprendiz los tipos de sociedades que por
ley funcionan en Colombia, su organización interna y las diferentes actividades económicas
también mediante aprendizaje colaborativo.
 Competencia: Comprender textos en Ingles en forma escrita y auditiva.
 Resultados de Aprendizaje Alcanzar:

- COMPRENDER LA IDEA PRINCIPAL EN AVISOS Y MENSAJES BREVES, CLAROS Y SENCILLOS EN

INGLÉS TÉCNICO

- COMPRENDER FRASES Y VOCABULARIO HABITUAL SOBRE TEMAS DE INTERÉS PERSONAL Y

TEMAS TÉCNICOS
 Duración de la Guía: 6 horas.

2. PRESENTACION

The main goal of this guide is to provide opportunities to study content through different
perspectives related to your technical program.

An accounting cycle is the collective process of identifying, analyzing, and

recording the accounting events of a company. The series of steps begins when a
transaction occurs and end with its inclusion in the financial statements. Additional
accounting records used during the accounting cycle include the general ledger and
trial balance.

GFPI-F-019 V3
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GUÍA DE APRENDIZAJE

3. FORMULACION DE LAS ACTIVIDADES DE APRENDIZAJE

3.1 Actividades de Reflexión inicial.

Read and comment:

What requirements do you need to start and register a company in Colombia?

Follow this link: To answer the question.

https://thebogotapost.com/a-guide-to-starting-and-registering-a-business-in-colombia/6785/

1. Original identity document.

2. Form of the Unique Tax Registry RUT
3. Single Business and Social Registration Form (RUES)
4. camera and trade
5. constitutional Act
6. opening letter
7. permisos de uso del suelo
8. bomberos
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3.2 Actividades de contextualización e identificación de conocimientos necesarios

para el aprendizaje.

3.2.1 Watch the video: The Accounting Cycle

https://www.youtube.com/watch?time_continue=11&v=XTspj8CtzPk

3.2.2 Take notes and summarize the video about The Accounting Cycle (Use the
CC Closed Captions). Explain each one of the steps.
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Procedimiento de Desarrollo Curricular
GUÍA DE APRENDIZAJE

3.3 Actividades de apropiación del conocimiento (Conceptualización y Teorización).

3.3.1 Read the text, underline the main ideas: The Accounting Cycle
3.3.2 Underline the main ideas. Create a diagram to explain it.

A cycle means the happening of events in a systematic manner and recurring of the
same at regular intervals. The accounting activities are undertaken in such a
sequence that they form a cycle. That is why the term “accounting cycle” refers to the
activities relating to the different stages involved in accounting process .As these
steps are undertaken repeatedly is a sequential manner in each accounting period, as
a whole they are identified and termed as a cycle.

The steps or phases involved in an accounting cycle are: (i) recording of financial
transactions, (ii) classification and summarization of the recorded transactions and (iii)
preparation of Trial Balance and Final Accounts. So each accounting cycle starts from
recording of transactions in Journal and ends in preparation of financial statements.

The above stages of an accounting cycle are discussed hereunder:

(i) Recording: As soon as the financial transactions take place they are recorded in
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Procedimiento de Desarrollo Curricular
GUÍA DE APRENDIZAJE

journal or primary books of accounts. Accounting process starts with the task of
recording.
(ii) Classifying and summarizing: After recording the recorded transactions are
classified into personal, real and nominal accounts and accordingly they are posted in
different ledger accounts. The balancing of ledger accounts helps providing
summarized information of classified transactions.
(iii) Preparation of Trial Balance and Final Accounts: At the end of a particular time
span Trial Balance is prepared with the ledger balances to check the arithmetical
accuracy of the first two accounting steps. Similarly at the end of a particular
accounting period, to find out the end result of the transactions recorded in that period,
a Profit and Loss Account is prepared. Along with the Profit and Loss Account a
Balance sheet is prepared on the closing day of the accounting period to exhibit the
claims owned and debts owed by the concern.

3.4 Actividades de Transferencia de Conocimientos

3.4.1 Make a Power Point Presentation: 30 Easy-to-learn English Terms for

Accounting. Write the definition, translation into Spanish, pictures and examples.
Follow this link: https://www.fluentu.com/blog/business-english/english-for-
accounting/

3.4.2 Be ready to explain orally 3 of the terms you prefer.

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3.4.3 Record and audio with a partner about different real situations. (Scripts done by
the teacher).
3.4.4 Practice: Solve the grammar bank 1 and 2 Notebook and printed photocopies and
solve the exercises in the link provided by teacher: Solve exercises Grammar s
Files 1 and 2. Take a screenshot for each exercise and paste it in a word
document.
 https://elt.oup.com/student/englishfile/elementary/a_grammar/file01/?
cc=co&selLanguage=en
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 file one
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file 2
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Ambiente Requerido: Salón 209/salón con televisor -computer’s room.

 Materiales

Guías de Aprendizaje, tablero, marcadores, borrador, computador, televisor, DVD, USB, fotocopias,
lápices, cinta de enmascar, pegante, tijeras.

4. ACTIVIDADES DE EVALUACIÓN

Evidencias de Aprendizaje Criterios de Evaluación Técnicas e Instrumentos de

Evaluación
Evidencias de Conocimiento: Identifica a través del material Uso de guías, talleres, ejercicios
presentaciones orales, ejercicios en propuesto el vocabulario orales y escritos.
clase orales y escritos, c-maps, aprendido sobre el ciclo contable y Seguimiento individual y grupal en
schemes, charts. los nombres de las cuentas las actividades realizadas en clase
Evidencias de Desempeño: vocabulario relacionado con el para fines de verificación.
Folder, cuaderno, tareas, guías Programa de CONTABILIZACION DE
Evidencias de Producto: Ejercicios OPERACIONES COMERCIALES Y
orales y escritos. Presentaciones FINANCIERAS
orales. Demuestra la aprehensión de
sus conocimientos en el
desarrollo de actividades de
aplicación de vocabulario
técnico.

4. GLOSARIO DE TERMINOS

4.1 Write down in front of each word the translation into Spanish.
4.2 Practice oral reading.

Glossary of AccountingTerms List 2

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Basic Accounting vocabulary

1. Accounts receivable (AR)

Accounts receivable (AR) definition: The amount of money owed by customers or clients to a business after goods or
services have been delivered and/or used.
2. Accounting (ACCG)
Accounting (ACCG) definition: A systematic way of recording and reporting financial transactions for a business or
organization.
3. Accounts payable (AP)
Accounts payable (AP) definition: The amount of money a company owes creditors (suppliers, etc.) in return for
goods and/or services they have delivered.  
4. Assets (fixed and current) (FA, CA)
Assets (fixed and current) definition: Current assets (CA) are those that will be converted to cash within one year.
Typically, this could be cash, inventory or accounts receivable. Fixed assets (FA) are long-term and will likely
provide benefits to a company for more than one year, such as a real estate, land or major machinery.  
5. Asset classes
Asset class definition: An asset class is a group of securities that behaves similarly in the marketplace. The three main
asset classes are equities or stocks, fixed income or bonds, and cash equivalents or money market instruments.
6. Balance sheet (BS)
Balance sheet (BS) definition: A financial report that summarizes a company's assets (what it owns), liabilities (what
it owes) and owner or shareholder equity at a given time.
7. Capital (CAP)
Capital (CAP) definition: A financial asset or the value of a financial asset, such as cash or goods. Working capital is
calculated by taking your current assets subtracted from current liabilities—basically the money or assets an
organization can put to work.
8. Cash flow (CF)
Cash flow (CF) definition: The revenue or expense expected to be generated through business activities (sales,
manufacturing, etc.) over a period.
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GUÍA DE APRENDIZAJE

5. REFERENTES BIBLIOGRAFICOS
https://www.rasmussen.edu/degrees/business/blog/basic-accounting-terms-acronyms-and-
abbreviations-students-should/

http://www.spanish-translator-services.com/dictionaries/accounting-english-spanish/

http://www.rasmussen.edu/degrees/business/blog/basic-accounting-terms-acronyms-and-
abbreviations-students-should/

https://www.accountingcoach.com/accounting-basics/outline

https://www.wordreference.com/es/translation.asp

6. CONTROL DEL DOCUMENTO

Nombre Cargo Dependencia Fecha

Autor (es) Olga Judith Guacaneme Instructor Instituto May 13, 2019
Triangulo

7. CONTROL DE CAMBIOS (diligenciar únicamente si realiza ajustes a la guía)

Nombre Cargo Dependencia Fecha Razón del Cambio

Autor (es)