OBJECTIVE Describe an innovation practice about skills assessment conducted as part of accounting...

OBJECTIVEDescribe an innovation practice about skills assessment conducted as part of accounting and auditing subject in Business and Entreprenuer Degree.

-Meeting between students and team-teachers to solve five case studies. -The learning objectives are more complicate progressively. In these sessions the student knows the process required for the fulfillment of the objectives and the achievement of the expected skills beforehand.

Activities

ACTION RESEARCH METHODOLOGY

- Students work alone- Learning objectives are consolidated by

studentsThe student must carry out a comparative analysis on the change in the assets of two companies that apply

different accounting standards.

COMPETENCESCategories Competences and skills

Instrumental skills

Cognitive and ethics values

New thinking:.analyses, message develop and debate

KnowledgeResolve Problems and case study

Tecnologic InformationPC develop toolDate base manages

Systemic skills Focus on result Focus on successfull and results

COMPETENCYTuning

RD 1303/2007VERIFICA Notes

ACTIVITYDESIGNED

EVALUATIONGarcía-García et

al. (2010)

DEVELOPMENT AND

OBSERVATION

RESULTS &IMPROVEMENTS

AUTONOMOUS WORK

CLASSWORK

«EXPERIENCE IN COMPETENCY ASSESSMENT FOR CORPORATE ACCOUNTING TRANSACTIONS»

Queiro-Ameijeiras, C. ,Arce-Gisbert, M. and Sanchidrián-Pardo, R.

Universidad Europea Valencia (Spain)

QUESTIONS to ANSWER

Real Cases study

1. Which is the commodity form of society gathered at the base? Why?2. From the simplified balance sheet:

a. What items make up the equity of the entity?b. What is the share nominal value and the nominal value that emerges from the information of balance?c. In these time or period what did it happen about the share capital? d. How much equity range of this company in the years 2008 and 2009?e. Do you agree with the change in equity? 3. Given the information provided in the classroom, games can affect the change of equity.4. What is the difference between a company's net assets and the entity equity´s?5. What is the value of equity? Do you agree with this equity?6. From the funds of the institution answer what is the breakdown of the results for the years 2008, 2009.7. Do you think this information is relevant to analyse the ethical behaviour of the managers? Which arguments do you choose to protect the good behaviour and the ethics value of the financials managers?

Students work 5 level of accounting statements.

An Example of easy statement:

The capacity of manage financial information is the

ability to retrieve and analyze information from

several sources, in addition to the treatment and

manage other dates and preparing an executive

sumary

Patrimonio de WILD COTTON 2009 2008 2007A) PATRIMONIO NETO 762.503 576.714 500.481A-1) Fondos propios 762.503 576.714 500.481I Capital 3.006 3.006 3.0061. Capital escriturado 3.006 3.006 3.0062. (Capital no exigido) n.d. n.d. n.d.II Prima de emisión n.d. n.d. n.d.III Reservas 573.708 404.225 326.970IV (Acciones y participaciones en patrimonio propias) n.d. n.d. n.d.V Resultados de ejercicios anteriores n.d. n.d. n.d.VI Otras aportaciones de socios n.d. n.d. n.d.VII Resultado del ejercicio 185.789 169.483 170.505VIII (Dividendo a cuenta) n.d. n.d. n.d.A-2) Ajustes por cambios de valor n.d. n.d. n.d.A-3) Subvenciones, donaciones y legados recibidos n.d. n.d. n.d.

The purpose in this fhase is to familiarize students with the

operation of the databases to learn to manage information (the context of the Information

technology applied to business). Furthermore, by using real cases,

our intentions are that the students assimilate theoretical

concepts and analyze the information provided by them.


Queiro-Ameijeiras, C. ,Arce-Gisbert, M. and Sanchidrián-Pardo, R. Universidad Europea Valencia (Spain)

5 CASES STUDIES

Moreover, in the classroom sessions students are asked to deliver a portfolio of learning with classroom work, independent study and a review of the experience of the evaluation.

We work different information sources as significant events at the CNMV website, information for investors through internet in domestic or foreign companies.



EVALUATION SYSTEM:

Teacher-Cuestionary about knowleges and skills



General skills Indicators CRITERIAL Solving case study and focus on results

Class contributions and level of participation

Any participation in the class session

SCORE: 0

Student tries answer

SCORE: 0,5

Student answers correctly.

SCORE:1

The case study are sending on time

Student doesn’t send the case study

SCORE: 0

On time

SCORE: 0,5

Student sends it before de deadline

SCORE. 1

Student resolves the individual homework

Student doesn´t do the homework or they have big mistakes.

SCORE: 0

Student does the homework -intermediate level of knowledge-

SCORE: 1

All right and well done without mistakes

SCORE: 2

Ability to manage information

Checking the references and bibliography

Student doesn´t manage scientific reference

SCORE: 0

Student checks the main references.

SCORE: 0,5

Student looks for an exhaustive references

SCORE: 1

Internal report Original idea The analysis report is not prepared by the student

SCORE: 0

Student tries to make the internal diagnostic

SCORE: 0,5

Student prepares an excellent diagnostic report

SCORE: 1

GLOBAL SCORE GENERAL SKILLS

(60% OF THE ASSESSTMENT OF INNOVATION ACTIVITY) 0 3 6

Specific competences Indicators CRITERIALS

Checking the reasons of the aims changes in principal assets indicators

Critical ability or aptitud Any critical analysis

SCORE: 0

Mistake in the critical analysis

SCORE: 1

Excellence critical analysis

SCORE: 2

Choose the business Co. Work with the same indicator in the first step

SCORE: 0

Student chooses an easy business Co

SCORE: 1

The Co choosen by them present every kind of operations and transactions

SCORE: 2

GLOBAL SCORE (40% OF THE ASSESSMENT OF INNOVATION ACTIVITY ) 0 2 4

RESULTS & IMPROVES

• 100% students participated actively in all the blocks in which the activity is

divided. • 60% students improved their scores in comparatation with others subjects of

this area that they studied before.• 90% Students evaluated the innovation activity as a «complete practice to

learn, develop new IT skills, work alone and with others teachers and students and also enjoy»

• 100% teachers recomended this metodologhy as a complementary system to motivate students and conect them to the real word in the 3ª semestre (2º course)



Points to Improve were:• Help to the students to choose the Companies in the second part because

these elections generated frustation in the mayority of students.• Clarify evaluation criterial and methodology before.• Eliminate the indicator «original report» and include another about the clear

of communication skills and knowledge althought the diagnostic report.• Integrate others teachers, others subjects or courses, and invite an external

financial managers as a mentor.

OBJECTIVE Describe an innovation practice about skills assessment conducted as part of accounting...

Documents

Transcript of OBJECTIVE Describe an innovation practice about skills assessment conducted as part of accounting...