COMPREHENSIVE VOCATIONAL TRAINING MANAGEMENT PROCESS

LEARNING GUIDE FORMAT

IDENTIFICATION OF THE LEARNING GUIDE

• Name of the Training Program : BASIC ACCOUNTING

• Program Code Training :13310080
• Project's name
• Project Phase
• Project Activity
• Competence : ACCOUNTING FOR OPERATIONS IN ACCORDANCE WITH CURRENT REGULATIONS AND
ORGANIZATIONAL POLICIES
• Learning Results CLASSIFY AND CODE THE ACCOUNTS ACCORDING TO THEIR NATURE AND THEIR USE. FOLLOWING
THE STANDARDIZED PROCEDURES IN CURRENT STANDARDS AND LEGISLATION.
DEVELOP ACCOUNTING AND FINANCIAL PROCESSES MANUALLY BASED ON WHAT IS ESTABLISHED.
ACCOUNT FOR THE DIFFERENT TRANSACTIONS GENERATED IN THE DEVELOPMENT OF THE CORPORATE OBJECT OF
A COMMERCIAL COMPANY TRANSPARENTLY APPLYING ACCOUNTING STANDARDS.
IDENTIFY THE DIFFERENT ENTITIES OF THE SECTOR ACCORDING TO THEIR ORGANIZATION PRINCIPLES
CORPORATE, LEGAL ASPECTS, ECONOMIC AND TYPE OF ACTIVITY.
RECORD THE INFORMATION IN ACCOUNTING SUPPORTS IN ACCORDANCE WITH CURRENT LAWS AND LEGAL
REGULATIONS.

Guide Duration : 40 Hours

2. PRESENTATION

My dear apprentices: With this guide, you take on a new challenge in your life with which you will achieve
objectives on a personal and professional level as corresponds to competency training, developing knowledge and
skills that are part of your preparation. Identify and use the legal documents for the constitution of different types
of companies, their structure and organization; taking into account the classification in accordance with IFRS
standards, for the development of its commercial activity, using computer tools. This knowledge and practice helps
the apprentice to create companies with: recognition, financial stability, permanent training, growth alternatives
and a good work environment. Upon completing the activities proposed in this guide, the learner will be able to
apply the knowledge acquired to the development of the training project that will lead them to achieve their life
project.

3. FORMULATION OF LEARNING ACTIVITIES

LEARNING ACTIVITY No 1
Watch the following videos https: // youtu.be / CR 8miL g 0 S I g and https : // youtu.be /M JKTcX 9i4 Eg answer the
following :

What are Financial Statements?

Define each of the following financial statements:
A. Statements of financial position formerly called balance sheet.
B. Statement of income. GFPI-F-135 V01
C. States of Change in assets.
D. Status of Change in Assets
Build a primer, that is, your own document where you
define the following:

E-What is an account in accounting?

F-What are the elements of accounting accounts?

G-Write 5 examples of accounting accounts where

you identify their name, code and nature.

LEARNING ACTIVITY No.2

Determine the application, description and dynamics of Asset,
ACTIVE DIDACTIC STRATEGIES
Liability, Equity, Income, Cost and Expense account accounts
1. Compressive reading
for the registration of accounting information.
2. Mind map.
3. Synoptic table
Make a comparative table where you define assets, liabilities, 5. Practical workshop
equity, income and expenses, according to Colombian 6. Collaborative work
regulations and according to international financial reporting
standards.

Perform 3 recording exercises involving different accounting accounts and explain them.
From the financial statements defined above . What are the most used financial statements?

Create an example of any financial statement mentioned .

4. . EVALUATION ACTIVITIES

Evidence of Learning Evaluation criteria Evaluation Techniques and

Instruments

Evidence of Knowledge: Question formulation

Interprets and applies generally
Exposure
accepted accounting standards and
Answer questions about: Concepts and Simulation
principles in the process of
classification of the different Forum
classification, registration and
accounts accountants, Field work
accounting verification.
expanding recognizing their Direct observationGFPI-F-135 V01
main objectives for all entities and/or
companies.
applies the puc structure commercial
Evidence of Performance:
Relates the nature studied in each
accounting account
The learner is able to define concepts
such as:
- What are states
financial?
- Accounts that make up the
statement of financial
position or balance sheet
- Accounts that make up the
Statement of income
classifies accounts in accordance with
decree 2649/93 Self appraisal . (Each learner will argue
about the degree of appropriation of
Objectively codifies accounting
the concepts analyzed and explain one
documents, rigorously applying PUC
of them, using an example.)
standards
correctly applies the principle of Co-evaluation . Each equipment
collaborative will analyze and assign a
double entry in transactions
score to the examples given by their
peers, these in turn will also be subject
to evaluation by their peers

Product Evidence:

Activities of learning
duly carried out and reflected in their
study tools.

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5. GLOSSARY OF TERMS

Accounting information : allows business managers to identify, measure, classify, record, analyze and evaluate all
operations and activities of the organization.
Catalog of accounts : seeks uniformity in the recording of economic operations carried out by entities and merchants in
order to allow uniformity of accounting information and, consequently, its clarity, reliability and comparability.
Asset: It is the financial representation of a resource obtained by the economic entity as a result of past events, from
whose use future economic benefits are expected to flow to the company.
Passive. It is the financial representation of a present obligation of the economic entity, derived from past events, by
virtue of which it is recognized that in the future resources must be transferred or services provided to other entities.
Heritage . It is the residual value of the assets of the economic entity, after deducting all its liabilities. Account: It is an
instrument that allows you to identify, classify and record an element or economic event carried out by a company.

6. BILBIOGRAPHICAL REFERENCES

6.1 WEBGRAPHY

http://www.ifrs.org/IFRSs/IFRS-technical-summaries/Documents/Marco%20Conceptual.pdf
http://www.economicas-online.com/Cont-BreveHistoria.htm
http://www.gerencie.com/cualidades-de-la-informacion-contable.html
http://www.gerencie.com/marco-juridico-de-la-contabilidad-en-colombia.html
http://fccea.unicauca.edu.co/old/tituloII1.htm
http://www.slideshare.net/kikedj/soportes-contables-y-no-contables1
http://www.gestiopolis.com/canales/financiera/articulos/14/soportes.htm
http://actualicese.com/actualidad/2009/05/27/when-la-informacion-de-los-comprobantes-contables-no- coincident-
con-lo-digitado-en-el-software-contable/

7. DOCUMENT CONTROL
Name Post Dependence Date

Author(s) CARLOS EMIRO FLOREZ INSTRUCTOR ACCOUNTING DECEMBER 2020

ACOSTA

8. CONTROL OF CHANGE
Name Post Dependence Date Reason for Change

Author(s)

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