GESTIÓN DE FORMACIÓN PROFESIONAL INTEGRAL

PROCEDIMIENTO DESARROLLO CURRICULAR

GUÍA DE APRENDIZAJE

IDENTIFICACIÓN DE LA GUIA DE APRENDIZAJE

Denominación del Programa de Formación: CONTABILIDAD Y FINANZAS
Código del Programa de Formación: 123112
Nombre del Proyecto: implementación de sistemas de información contables
financieros y auditoria para el buen gobierno corporativo de los entes económicos.
Fase del Proyecto: ANALISIS
Actividad de Proyecto: P2: Medir el hecho económico de acuerdo con la
normatividad legal vigente contable y tributaria
Competencia: Producir textos en inglés en forma escrita y oral.
Resultados de aprendizaje a alcanzar. Identificar formas gramaticales básicas en
textos y documentos elementales escritos en inglés.

1. INTRODUCCION

Introduction: Read the article about consumer societies. Notice the words in bold.

CHECK. Read each statement. Circle T for true and F for false.

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1. Everyone agrees that consumer 4. Consumer societies help the
products improve their lives. T F environment. T F

2. These days, consumer goods are

hard to find. T F

3. Many people want luxury products

these days. T F

2.Actividades de contextualización e identificación de conocimientos necesarios

para el aprendizaje.

Comparatives and superlatives are useful to describe people, places, object,

animals, etc., giving details.

Chart 1. Explanation Chart 2.Compartives examples

 Mary is taller than Max.

One- Comparative Superlative
 Mary is the tallest of all the students.
Syllable Form Form
 Max is older than John.
Adjective
 Of the three students, Max is the oldest.
tall taller tallest
 My hair is longer than your hair.
old older oldest  Max's story is the longest story I've ever

long longer longest

Note:

If the one-syllable adjective ends with an “e” just add –r for the comparative form
and –st for the superlative form. Examples : later / lastest
Exceptions:

Additional information: https://www.ingles-practico.com/basico/comparaciones-

I.html

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 2.1 Identify and write the comparative or superlative sentences in the first
reading.

2.2 According to the following adjectives chart write 10 comparative and

superlative sentences in total.

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

. Collaborative Reading comprehension. : Introduction to accounting

When deciding on a future career a lot of people don't give accountancy a

second thought. Most people don't realize how varied the world of accounting
is and in fact it is often seen as boring. The truth is that accounting is the
backbone of any organization and offers a wide number of attractive careers
within it.

Below you will hear about just some of the more common careers in the field of
accountancy, there are of course many more, but we don't have time to talk
about all of them.

When we consider the accounts team within a company, we generally think

about clerks, both sales ledger clerks and purchase ledger clerks recording the
financial information from all transactions the company makes. Other roles
include the payroll clerk responsible for processing staff salaries and the tax
which occurs from them. Higher up the hierarchy we have the management
accountant who finalizes the accounts and prepares the annual financial
statements. The people doing these jobs make sure that the directors or owners
of the company always know its true financial position.

However, accounting is more than just reporting financial data. A good

accounts team actually works to save the company money by minimizing the
tax payable and delaying payments so companies can earn interest from their
banks.

These job roles are not so clear in smaller accounting practices, where the
accounting staff often need to perform various tasks from meeting clients to
helping with loan applications. Often the majority of the work in these smaller
practices is done by bookkeepers. Generally, the owner of the practice is the
most senior accountant and is usually a chartered accountant, which means
that their signature is accepted on the financial statements.

The job opportunities for accountants don't stop there: auditors are the police
of the accounting world and when they are called into a company it is their job
to ensure that the accounts were done in the correct way and that everything
was accounted for. The most feared of these auditors are the government
auditors who are sent to companies suspected of somehow breaking the rules.
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 Working as an auditor is very different from other accountancy work as there is
no routine; you work in many locations and have contact with many people.
Although, you should be thick-skinned as often the accounting staff in
companies do not like the idea of being audited.
https://www.english4accounting.com/unit/1/reading

3.1 Creates a list with unknown business vocabulary. Can you use 12 to 20
words in English with their spanish meaning.

3.2 Summary. To write the main idea for each paragraph.

4. Actividades de transferencia del conocimiento.

Observe the following Balance Sheet and write an analysis as a result of your critical
point, advantage or disadvantages for the company.

4.1 Realizar el análisis financiero del siguiente balance comparativo en inglés.

Balance analysis.

a. What the balances are describing?

_____________________________________________________________________________

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b. Advantage
_____________________________________________________________________________
____________________________________________________________________________
c. Disadvantage
_____________________________________________________________________________
d. General ideas, comparisons or conclusions.
_____________________________________________________________________________
_____________________________________________________________________________

5
Ambiente Requerido:

Personal computer, notebook, apps. Support materials

Evidences system Zoom - Google meet
independant resources Leaning guides
Home resources Free and practice exercises
Google classroom

5. ACTIVIDADES DE EVALUACIÓN

Tome como referencia las técnicas e instrumentos de evaluación citados en la guía

de Desarrollo Curricular (según la PPPF)

Evidencias de Criterios de Evaluación Técnicas e Instrumentos

Aprendizaje de Evaluación
Evidencias de Comunicar ideas de Describe using business
Conocimiento acuerdo a la ideas.
comprensión de textos Comparative chart
escritos.

Evidencias de Identificar formas Find general information.

Desempeño gramaticales básicas Writing composition using
en textos y adjectives.
documentos escritos
en inglés.
Summary. Taking main
Evidencias de Leer textos muy breves ideas.
Producto y Encontrar
vocabulario y
expresiones

6 GLOSARIO DE TERMINOS

 Available Disponible  Selective Selectiva

 Read Lectura, leer  Calm Calma
 Scarce Escasa  Likable Agradable
 Balanced Aprendizaje  Serious Serio
 Learnable Equilibrado  Candid Franco
 Secure Seguro  Literate Literato
 Bright Luz  Sharp Agudo
 Light Brillante  Capable Capaz
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  Logical Lógico  accounts payable cuentas
 Silent Silencioso por pagar
 Certified Certificado  unearned revenue ingreso de
 Long De Larga Duración renta, extra
 Simple Simple  sales ledger clerks
 Smart Hábil contablización de ventas
 Prior year año anterior  ledger libro de
 Gross profit utilidad bruta contabilidad, control
 Depreciation devaluación  Clerk trabajador, dependiente
 income tax  Stockholder equity
Impuesto sobre la renta capital contable
 accounts receivable cuentas  Stock existencia, inventario
por cobrar  Liability pasivo, obligación
 current assets activos  Duty obligación, deber
líquidos o corrientes  Internal debt deuda interna

REFERENTES BILBIOGRAFICOS

Learning Inc. (2020) recuperado enero de 2020 de http://www.learnenglish-

online.com/grammar/readings/simplepresentreading.html

Learning Inc. (2020). recuperado enero de 2020 de

https://training.simplicable.com/training/new/200-business-adjectives-with-punch

National geographic. ESL.

https://ngl.cengage.com/assets/downloads/grex_pro0000000538/grex2_su8.pdf

Comparatives and superlatives

https://www.ingles-practico.com/basico/comparaciones-I.html

7. CONTROL DEL DOCUMENTO

Nombre Cargo Dependenci Fecha

a
Autor INSTRUCTORES Instructor Bilingüismo 30 de Marzo 2020
7
(es) ESPECIFICOS Bilingüismo
(TODOS LOS DE LA
ESPECIALIDAD)

Luz Alba González

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

Nombre Cargo Dependencia Fecha Razón del

Cambio
Autor (es)