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GUIDE FOR THE PREPARATION OF THE MENTAL MAP ON ACCOUNTING DOCUMENTS,

COMMERCIAL AND SECURITIES.

In the commercial transactions of an entity, documents appear that demonstrate these events,
accordingly, it will make a mental map in which it recognizes the importance, concepts and characteristics
of the documents that are used in the different commercial operations and that in some cases these are
support for the recording of economic events in the accounting of organizations; Accordingly, the
following information must be considered at least:

• Classification of documents: commercial documents, securities, accounting documents, non-

accounting or extra-accounting documents
• Concept, differences, characteristics.
• Examples and their legal requirements
• Supports according to the operations of the economic entity: Purchase of merchandise, return of
purchased merchandise, sale, return of sold merchandise, expenses, purchase of assets,
acquisition of liabilities, among others.
• Accounting books required in organizations.

For the presentation of the mind map, the following should be taken into account:

● Must be organized, clear and simple, using pictures and words

● The main and secondary topics must be connected to the Central topic "Accounting, commercial and
securities documents"
● The map should express the development of ideas, reflection and deepening on the subject.
● Comply with the requirements of a mind map, it is suggested to take into account the following
indications:

GUIDE FOR THE PREPARATION OF A MENTAL MAP

Definition:

In accordance with Caffaro (2017), andThe mind map is a strategy for learning, which has abstract
and free thought at stake with the properties of association. Already in its evolution, the mind map
is seen as a learning strategy that enables holistic thinking to be activated and awakens latent
potentials in the brain. In its design, "logic and fantasy come together to form the flow of perfect
thought, the mind map is analytical, logical association, multidimensional and colorful where words
are combined with images" Buzan (2011). Currently, Buzan (2019) defines the mind map as a
"powerful tool for learning, which allows to focus and process information, develop an action plan
and start new projects."

Elements that make up the mind map

Attachments or links: they are aids in expanding the idea or concept.

Core content: It is made up of a drawing, key idea / word / concept or a fusion of them. The central
content is the protagonist, therefore, it is the most striking part of the map.

Drawings, images, symbols: they are visual aids for the brain to map faster than text. They are
generally images or symbols that are representative of data, concepts, or ideas.

Clouds: they concentrate or highlight ideas or branches that have something in common.

Keywords: They are the words that accompany or are placed on one side of the image of the subject or that
are placed on top of the branch that joins concepts.

Branches and forks: represent the general and specific components of the map. Each branch and
its forks are of a different thickness, but maintain the same color.

References: last detail of the main branches. Lets go to the primary source.

Remember that a mind map is different from a

concept map.
A mind map deals with the ideas and memories of your mind,
the concept map deals with concepts from a book, class,
lecture
Steps to develop the mind map

1. Define the core content: place the content in the center of the screen or paper and distinguish
with an image or icon that represents it. The core content isa theme, idea or concept to develop.

2. Identify a limited number of characteristics of the core content: make the forks throughIt is
main ideas, later in groups and associations.Previously, it is suggested to have a brainstorm. It is
important to use colors, only one per bifurcation, taking special care in its thickness.

3. Rank ideas: establish the size of the branches, letters, colors, categories and subcategories,
establishing a certain size for the branches and images, so that, in reading, it is understood that
the size of the main branches and images is greater than that of the secondary branches, and of
the latter greater than that of the tertiary branches and so on.
4. Join associations: secondary ideas and associations between ideas are radiated through
branches, and lines.
5. Expand out: prioritize ideas according to clock hands. At each fork, include a digital or hand-
drawn image.
6. Locate images: visual aids and colors will determine the quality of the presentation, for this reason it is
recommended to take special care in the quality and size of the image to accentuate the ideas to
remember.
7. Design nodes: to secure the connections between the branches.

Recommendations for developing the mind map

● It is recommended that prior to the preparation of the mind map, there is a prior
brainstorming so that you can be clear about the main and secondary ideas.
● Use the sheet horizontally, in the center the idea, concept or situation to be worked on; post
the main ideas clockwise, then secondary and tertiary ideas outward.

● Organizing the space well, guarantees the presentation of all ideas and a correct distribution
of bifurcations, branches, images, nodes, clouds.
● If the elaboration of the mind map is going to be carried out in digital, at the time of
elaboration, it is important that the images are available at the same size, according to the
classification of main, secondary, and tertiary ideas.
● Making use of the least number of words possible, the use of codes, images, emoticons,
symbols is more creative and helps to remember more easily.
● The images reinforce the concept. For the ramifications it is advisable to use words or short
ideas, accompanied by their respective image.
● For every human being it is easier to remember images, icons, symbols and colors, than
words or content. Hence the importance of using bright colors in the mind map.
● It is important to adapt the size of the letters to the relative importance of each branch, branch or node.

● Avoid saturation of colors. One for each fork. What changes is the thickness of the branch.

Digital tools can be used for mind mapping

Ayoa: brainstorming, spider diagram, mind mapping, project planning, information presentation,
note taking, memory exercises. Free, paid and business plan.https://www.ayoa.com/mind-
mapping/

Goconqr: mind maps, personalized learning for students, teachers, institutions and companies.
Free registration.https://www.goconqr.com/es/mental-maps/

Imdmap: mind mapping, brainstorming, project management. Free, downloadable for Windows
or MAC.https://buzanlat.com/imindmap/

Litpen: Intended for creating honeycomb mind maps, it was released in 2013 quickly and
creatively. www.litpen.com

MindNode: works on touch devices and is designed for IOS. Mind mapping and brainstorming.
https://mindnode.com/

Mindmeister: generate mind maps online. Free, personal, pro and business plan.
www.mindmeister.com

Mind42: online tool for designing mind maps that allows you to incorporate images into your work by
taking them from a local source, and allows you to preview web links that are part of the scheme.
https://mind42.com/

Mindomo: generate mind and concept maps, charts and Gantt charts online. Free plan, personal
and work, student, teacher. Free registration.https://www.mindomo.com/es/. Mindomo tutorial:
https://youtu.be/jT8cueGYcms
Tutorial: Study Techniques: how to make Mind Maps. (Psicoactiva, 2016)
https://www.youtube.com/watch?v=kTyKNCy3mTo

Example mind map.

Source: SENA (2020)

Bibliography:
Buzan, T. (1996). The mental maps book. Barcelona: Urano Editions.

Buzan, T., & Griffiths, C. (2011). Mind maps for the company: get the most out of your
capabilities.

Buzan, T. (2019). Mind Maps (Spanish Edition): The definitive guide to learning how to
use the most effective thinking tool ever invented. Encourage Editorial.

Jäschke, D. (2017). Mind maps: organize your projects. Bogotá, Panamericana Editorial.

Psychoactive. (2016). Study Techniques: how to make Mind Maps. Recovered from:
https://www.youtube.com/watch?v=kTyKNCy3mTo