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: EJECUCIÓN
 Actividad de Proyecto: CREAR DE FORMA DIDACTICA UNA EMPRESA UTILIZANDO TODOS LOS
FORMATOS Y DOCUMENTOS NECESARIOS PARA ESTA, DE FORMA MANUAL Y SISTEMATIZADA, SEA
EN UN PAQUETE DE CONTABILIDAD O EN HOJAS DE CALCULO
 Competencia: 240201501 Comprender textos en inglés en forma escrita y auditiva.
 Resultados de Aprendizaje Alcanzar:

244126 ENCONTRAR VOCABULARIO Y EXPRESIONES EN INGLÉS TÉCNICO EN ANUNCIOS,

FOLLETOS, PÁGINAS WEB, ETC.

Duración de la Guía: 6 horas.

2. PRESENTACIÓN

Most of the money that an organization receives are products of the development of the corporate
purpose, that is, of the activity to which it is dedicated. Others can be achieved thanks to investments or
secondary activities that benefit the company. It is important that the entity properly manage the
resources it receives and clearly define
their distribution, the periodicity of
disbursements to meet the
operational requirements and
establish controls that allow for the
purchase of goods and services
efficiently and impartially, seeking the
maximization of what you have
earned. With the development of this
guide you will properly achieve all the
necessary concepts for the proper
management of income and expenses
in the productive units.

In order for your training process to be

successful, we invite you to plan the learning times, resources and evidence aimed at strengthening your
integral development.

GFPI-F-019 V3
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3. FORMULACION DE LAS ACTIVIDADES DE APRENDIZAJE

3.1 Actividades de Reflexión inicial.

The Analysis of Growth

To explain why some countries grow more rapidly than others or why a country may grow
more rapidly during one period of history than another, economists have found it convenient
to think in terms of a “production function.” This is a mathematical way of relating some
measure of output, such as GNP, to the inputs required to produce it. For example, it is
possible to relate GNP to the size of the labour force measured in man-hours,
to capital stock measured in dollars, and to various other inputs that are considered
important. An equation can be written that states that the rate of growth of GNP depends
upon the rates of growth of the
labour force, the capital stock, and
other variables. A common
procedure is to assume that the
influence of the separate inputs is
additive—i.e., that the increase in
the growth of output caused by
increasing the rate of growth of,
say, capital is independent of the
rate of growth of the labour force.
This is the starting point of a
great deal of
current empirical work that
attempts to quantify the
importance of different inputs.

Under certain assumptions, some reasonable and some patently false, it is possible to
conclude that what labour and capital receive in the form of wages, profits, and interest is a
fair measure of what they contribute to the productive process. Thus in the United
States in the period following World War II the share of output going to labour was
approximately 79 percent, while the share of output distributed as “profits” was 21 percent.
If we assume that these proportions determine how much we should weight the rate of
growth of the labour force and of capital respectively in determining their contribution to
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the rate of growth of output, we must conclude that the relative contribution of capital is
slight. Alternatively, we may say that some given percentage increase in the rate of growth
of the labour force will have a much larger influence on the rate of growth of output than
the same percentage increase in the rate of growth of capital. This is a puzzling result and
can be traced to the assumption that the influence of separate inputs is additive.

3.1 Analyse the reading and point out the next:

- What are the main reasons for a country to have an economic growth?
Economic growth is one of the goals of the entire society and it implies a significant increase in
income, and the way of life of all individuals in a society. There are many ways or points of view
from which to measure the growth of a society, we could take as axes of measurement of the
investment, the interest rates, the level of consumption, the governmental policies, or the policies
of promotion to the saving; All these variables are tools that are used to measure this growth. And
this growth requires a measurement to establish how far or how close we are from development.
The first value that we must take into consideration is against whom we compare ourselves, or
what society we will take as a reference point for an ideal growth and development model. For
this we must consider the growth not considered is linked to development, since development
includes immaterial aspects such as freedom of thought, religion, intellectual, cultural, access to
information and public opinion. To have a clearer idea, for example, China has high rates of
savings, per capita income and consumption, excellent access to education at all levels, but its
own constitution of 1975 describes it as "Socialist state of dictatorship of the proletariat”, so many
of the normal freedoms in any western country are limited or prohibited for any Chinese citizen.
Also for the qualification of developed to a nation we must include the aspects of access to limited
levels of quality goods and services; A homogeneous measure that captures the well-being of a
nation at least in relation to material aspects is the Gross Domestic Product, which measures the
value of the final goods and services produced within an economy in a given year. In per capita
terms, GDP is considered as the measure of economic development, and therefore its level and
growth rate are goals by themselves.
While GDP per capita is a measure of development, care must be taken not to interpret it as
development. Development requires that economic progress does not reach only a minority.
Poverty, malnutrition, health, life expectancy, illiteracy, corruption must be eliminated for proper
development. However, these characteristics are usually used naturally when income per capita
increases.

- What is the explanation given by economist to achieve economic growth?

economic development, aims to promote long-term equitable economic growth and the efficient
generation and allocation of financial resources to support development and equality in the
countries of Latin America and the Caribbean. This mission is implemented through three
strategies: a systematic monitoring of macroeconomic policies and reforms, an evaluation of their
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impact in terms of sustainability, efficiency and equity, and substantive support for the
formulation and implementation of these policies and reforms by part of governments.

- Explain the meaning of the blue-highlighted concepts

 PRODUCTION FUNCTION represents the maximum amount that can be produced of a good
with some resources; therefore it is an application that a resource vector makes it correspond
to a scalar that represents the quantity produced. The production function of a producer
relates the amount of production factors used to the production obtained thanks to it. The
producer can be an economy, a productive sector or a certain industry.
 LABOUR FORCE: A workforce is the physical or mental effort made by employees to develop a
product or provide a service. The cost of labor corresponds to the price or compensation that
must be paid to use the human talent necessary to be able to develop said product or provide
the required service. The workforce is elementary, and from the point of view of cost you can
analyze that in a company for example you have a variety of type of collaborators, that is, it
has different functions, affects several dependencies and have different controls. A company
can have collaborators that are in the commercial area, the administration area or the
affected production area of its economic activity and for this same reason you have to learn to
identify the elements that really are part of the cost of the product or service offered by the
company.
 EMPIRICAL WORK: The scientific method constitutes an orderly work system that allows to
reach a knowledge using a certain way to process the information. The best known and used
scientific method is the empirical method. Empiricism is essentially using sensory perception of
reality for the formation of knowledge. Thus, formulating hypotheses and experimenting with
experiments to perceive reality, we can arrive at theses that explain scientific knowledge.

- According to the image what are the most common factors for economic growth in Colombia
Factors that cause economic growth

 Natural resources are the productive factors that nature brings: renewable and non-
renewable. Initially, economists noted that the countries that had these resources were richer,
so Adam Smith attached great importance to the land in economic growth. It is also true that
countries that have abundant resources tend to specialize in those types of production that
use these resources more, but we also know that in the long term it is not a decisive factor in
the economic growth of countries.
 Productivity (quantity of goods and services obtained by a unit of factor produced) and
production factors (shows how these production factors relate). It has proven itself as a very
important long-term element in the standard of living of a country. The production function
serves to show how these elements Y = AF (L, K, H, R) relate to constant returns to scale, if we
double the quantities we will double the final production.
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 The formation of physical capital. Classical economists have already pointed out the
importance of labor and capital factors, but the differentiating element for growth should be
caused by the intensity of one of the capital factor. The physical capital is the goods that are
produced to help produce other goods and services. The production function is Y = AF (K, L)
where they realized that the highest value was obtained by A, that is, the change in technical
progress.
 The role of technology. The production factors (K, L) only explain some of the growth, the rest
are explained by variables that Solow determined “technical progress”. Previously, they had
considered technical progress an exogenous variable and had concentrated on capital and
labor, but after Solow's estimation they began to be interested in further studying said
residue. Highlighting within it innovations and advances in scientific and technical knowledge.
 The human capital The capital factor is divided into investment in equipment and human
capital, both have increasing or at least constant returns. Human capital has two points of
view: qualitative (labor) and quantitative (level of training).

3.2 Contextualización e identificación de conocimientos.

complete the following chart

Concept What you know Definition

GDP (PIB) NOT Gross Domestic Product (GDP), is a macroeconomic
magnitude that expresses the monetary value of
the production of goods and services of final
demand of a country or region during a given
period, usually one year or quarterly.

GDP is used as an object of macroeconomic study.

Its calculation falls within the national accounts. For
its estimation, several complementary approaches
are used. After the relevant adjustment of the
results obtained, in a partial way, the submerged
economy is included in its calculation.

Personal consumption YES

personal consumption such as purchases of goods and
services incurred by people to meet their primary and
secondary needs at a given time. It should be noted, that
many times, part of this consumption may be unnecessary,
because it does not represent a real need that must be met
at that time and therefore can be postponed.
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Government spending NOT Government expenditures as part of GDP and per capita
expenditures indicate the size of the government and
reflect the historical and present political decisions about its
role as a service provider and income redistributor.
However, a large part of the variation in these relations
(ratios) between countries shows the various approaches in
the provision of goods and services and the delivery of
social support, rather than true differences in the
expenditure of resources. For example, if support is
provided through tax relief rather than direct spending, the
expenditure / GDP ratios will naturally be lower. In addition,
for OECD member countries that are members of the
European Union, the Maastricht criteria include objectives
for the sum in which expenditures can exceed revenues in
any given year. Finally, it is important to note that the size
of the expenses does not reflect the efficiency or
productivity of the government.
Real GDP NOT The fundamental objective of calculating GDP is to obtain
the production of an economy and its evolution over time,
so the effect of the rise in GDP prices must be eliminated. In
this way, real GDP multiplies the goods produced by
constant prices. To calculate the real production, the GDP
deflator is used, according to the inflation index (or by
computing the value of the goods regardless of the year of
production using the prices of a certain reference year).
Nominal GDP YES
The nominal gross domestic product (GDP) is the value at
market prices (at current prices) of the production of final
goods and services produced in a country for a given period
of time, usually one year.
Per capita
In contrast, the average income figures provide a more
accurate perspective of what people earn within a particular
geographic area. The average income is the level of income
in the middle of a list. Exactly half of the people are above
the average income, and the other half is below.

_ Once column one is completed, watch the video: https://www.youtube.com/watch?v=2n-

m2mWyz5g to complement the column two in order to widen the real concepts proposed on it.

3.3 Actividades de contextualización e identificación de conocimientos necesarios

para el aprendizaje.
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Observe the Reading and analyse the information. Answer the questions and give
examples in context of each one.

1. Active income (earned income): - The active income or earned income is the
money that you get by doing active work or physically work, by doing the work your
presence is necessary to the working. like professional, he only earns money when
he do the work.

 For example, an accountant who works for a monthly paycheck receives active income.

2. Passive income: - passive income is income that give you cash flow regularly
without doing any work or effort. like a professional (lawyer, doctors, engineers)
they only paid for their work if they not do work, they won't get any income, but an
"Entrepreneur" develops a method for his business that he can go for his holiday
but he generates regular income. it’s also called as recurring revenue model.

Make an initial investment to buy and obtain a fixed income each month for the
rental of said property.
3. Portfolio Income: - Portfolio income is different from passive income and active
income. portfolio income is a investment on securities, Stocks, bonds etc returns
include, dividends, interest, capital gains and Returns on the investment basis.
 iva
 reteica
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 retefuente

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

Directions

Cash flow is one of the most important things for a business to pay attention to. Cash flow can be positive
when income is more than the cost of expenses. Cash flow could be negative if expenses are more than the
income of the business.

In this episode, one of the Biz Kid$ had a lawn mowing business. He had earned a lot of money, but some
of his customers did not pay on time. This caused a problem with cash flow. He had earned the money, but
he had not received it yet. The amount of money owed to him was called accounts receivable.

Imagine that you are the owner of the lawn mowing business. Use the following information to put to- gether
a positive cash flow by the end of the summer.

• You want to earn $1,200 by the 31st of August.

• You can mow 2 lawns per day - one in the morning and one in the afternoon.

• You charge $15 per lawn.

• School is out June 1st through August 31st, and those are the days that you can mow lawns.

• You cannot mow lawns on the 4th of July, because it is a holiday.

• The gasoline for your lawn mower is $4.00 per gallon, and your mower holds 2 gallons.

• A full tank of gas will last for 2 days of mowing.

• Your mower needs a tune up every 30 days.

• A tune up will cost $200, and takes 2 days out of your schedule.

• For every 3 customers that pay you on time (the day that you mow their lawn), there is 1 customer
who pays you 1 week later.

1. How many days do you have to work this summer to have a positive cash flow?

2. How many days do you have to work this summer to earn $1,200 by the 31st of August?

3. How much money can you earn through August 31st, if you work both morning and afternoon every
day that is not a holiday?
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3.5 Actividades de Transferencia de Conocimientos

Directions
You own a candy store. You need to track your income and expenses for the work that was done today.
Use the table below and do the math to find the balance for the end of the day. Remember, if money
comes in as income, it is a credit, and if money goes out as an expense, it is a debit. Keep a running
total in the balance column.

Transaction Credit Debit Balan

ce

Example: Spend $10 to buy a box of 100 peppermint sticks. $10.0 -

0 $10.0
0

Sell 25 peppermint sticks for 50 cents each. $12.5 $

0 2.50

1. Spend $15 to buy a box of 100 individually wrapped jawbreakers. $

2. Sell 10 jawbreakers for $1 each. $

3. Spend $2 for cleaning wipes to keep your counters clean. $

4. Pay a worker $8 per hour for the 4 hours they worked this $
morning.

5. Spend $25 to buy a box of 100 chocolate bars. $

6. Sell 80 chocolate bars for $1 each. $

7. Sell 10 pounds of mixed wrapped candy for $5 per pound. $

What are some possible expenses that you have not considered yet for today’s business?
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Have students discuss these ideas and share their answers with the class.

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 enmascarar, pegante, tijeras.

4. ACTIVIDADES DE EVALUACIÓN

Evidencias de Aprendizaje Criterios de Evaluación Técnicas e Instrumentos de

DE CONOCIMIENTO: DESARROLLO
DE LASS ACTIVIDADES PROPUESTAS
EN CADA UNA DE LAS GUIAS DE
APRENDIZAJE. EVALUACIONES
ESCRITAS DE CONCEPTOS BASICOS.
PARTICIPACION EN FOROS.
Propone alternativas creativas,
lógicas y coherentes que
posibiliten la resolución de
problemas según la demanda del
contexto social y productivo.
Aborda procesos de trabajo
colaborativo orientados hacia la
construcción colectiva según los
requerimientos de los contextos
sociales y productivos.
Evaluación
Uso de guías, talleres, ejercicios
orales y escritos.
Seguimiento individual y grupal en
las actividades realizadas en clase
para fines de verificación.
Entrega puntual de actividades
Desarrollo de trabajos colaborativos
propuestos en clase en relación con
los contenidos de la guía

4. GLOSARIO DE TERMINOS

4.1 Write down in front of each word of technical vocabulary, the translation into
Spanish.

Balance

Cash flow Credit Debit

Expenses

Income Minimum
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wage Profit
Revenue Taxes

5. REFERENTES BIBLIOGRAFICOS

https://www.britannica.com/topic/economic-growth/The-analysis-of-growth

https://www.thebalance.com/real-gdp-per-capita-how-to-calculate-data-since-1946-3306028

https://howtoselfhelp1.blogspot.com/2018/12/different-types-of-income.html

http://bizkids.com/wp/wp-content/uploads/Biz_Kids_Lesson_123.pdf

Nombre Cargo Dependencia Fecha

Autor (es) César A. Rodríguez Instructor Instituto August 29th, 2019

Triangulo

6. CONTROL DEL DOCUMENTO

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

Nombre Cargo Dependencia Fecha Razón del Cambio

Autor (es)