contab espec. 4to año

7/25/2019 Contab Espec. 4to Ao

1/27

AO DEL CENTENARIO DE MACHU PICCHU PARA EL MUNDO

PROGRAMACIN CURRICULAR ANUAL 2011

I. DATOS INFORMATIVOS .1.1 Direccin Region! "e E"#ccin $ Ic1.% Uni"" "e &e'(in E"#c(i) Loc! $ C*inc*1.+ In'(i(#cin E"#c(i) P,-!ic $ Coercio N/ 0 2 An"r3' A)e!ino C4cere'1.5 6re $ E"#ccin 7r e! Tr-8o1.9 A'ign(#r $ Con(-i!i""1.: E'7eci!i"" $ Con(-i!i""1.; &r"o < Seccin =e'> $ 5(o H 2 I 1. N/ "e *or' $ ?+ *or' 'en!e'1.1? Pro@e'ore' $ Pro@. orge A!eB" A!eB"

$ Pro@. Mrgri( L3)no 6)!o'

II. USTIFICACIN .

To" E7re' $ Pe#e e"in o &rn E7re' re#iere "e #n con(ro! "e (o"' '#' o7ercione'coerci!e' "ini'(r(i)o' B @innciero'. E'(n"o 7re'en(e ! Con(-i!i"" 7r e'( @#ncin e"in(e

e! regi'(ro en !o' Li-ro' Con(-!e' o !o' Si'(e' Con(-!e' !!e)n"o #n con(ro! in(egr! "e !' o7ercione'#e 'e re!iG en ! e7re'.

E! e"#cn"o "e ! e'7eci!i"" "e Con(-i!i"" 'e !e ) "r conocer !o' conociien(o' -4'ico' B 7!ic(i)o'"e ! Con(-i!i"". De (! ner #e e! e"#cn"o 'e enc#en(re con !o' conociien(o' -4'ico' ! 7'r ! 5(ogr"o "e e"#ccin 'ec#n"ri

III. PROPSITO DEL &RADO $+.1 C7ci""e'.

CAPACIDADESFUNDAMENTALES

Pen'ien(o Cre(i)o

Pen'ien(o Cr(ico

So!#cin "e Pro-!e'

To "e Deci'ione'

CAPACIDADES DE AREA

&e'(in "e Proce'o'

CAPACIDADES ESPECFICASIdentifica L Con(-i!i"" B !o' '7ec(o'

-4'ico'Lo' Li-ro' Con(-!e'Reconoce

L i7or(nci "e !o' Li-ro'Con(-!e' en ! E7re'

Analiza Lo' r#-ro' #e con(iene !o' Li-ro'

Con(-!e'.

E8ec#cin "e Proce'o' Pro"#c(i)o'

Utiliza *o8' "e c#en( B @or(o' con(-!e'Aplica

C'o' 7r4c(ico' "e o7ercione'coerci!e'Registra L' o7ercione' @or#!"' en !o'

Li-ro' con(-!e'.

Co7ren'in B A7!iccin "eTecno!og'

Relaciona L Con(-i!i"" con ! e7re'Analiza Lo' c-io' *-i"o' en ! cienci

con(-!e


2/27

% V!ore' B Ac(i(#"e'$

V!ore' Ac(i(#"e'Re'7on'-i!i"" C#7!iien(o "e !' c(i)i""e' BJo (re' '#i"'#'(ici Re'7e(o !' nor' "e con)i)enci

So!i"ri"" Se i"en(i@ic con !o' 7ro-!e' "e !o' "e4'

IV. TEMAS TRANSVERSALES. E"#ccin 7r ! "eocrci B ! "e@en' "e !o' "erec*o' *#no' E"#ccin 7r ! con'er)cin B 7ro(eccin "e! e"io -ien(e E"#ccin 7r ! cre(i)i"" B "e'rro!!o 'o'(eni-!e.

V . CALENDARIKACINTrie'(re D#rcin N/ "e 'en'

I De! ?1 "e MrGo ! ?9 "e #nio "e %?11 15II De! ?: "e #nio ! 1 "e Se(ie-re "e %?11 1+III De! %? "e Se(ie-re ! 1 "e Dicie-re "e %?11 1+

Pero"o Vccion! De! ?1 "e Ago'(o ! 1% "e Ago'(o "e %?11 %

VI. OR&ANIKACIN DEL TIEMPO .1D#rcin $

2 N,ero' "e *or' 'en!e' $ ?+2 N,ero' "e 'en' $ 5?2 N,ero (o(! "e *or' $ 1%?

%Di'(ri-#cin "e *or' *4-i!e'

UNIDAD DETRAAO

NOMRETIPO DEUNIDAD

TIEMPOCRONO&RAMA

T rie'(reN/ Hor'Sen!

N/ Hor'Trie'(r!

I II III

N/ O1Conociien(o'

-4'ico' "e !Con(-i!i""

M"#!o+ * 5%

N/ ?%In)en(rio B!nce 2 Pr(i"Do-!e

M"#!o+ * +

N/ ?+Li-ro Dirio 2Li-ro C8

M"#!o + * +

VII. OR&ANIKACIN DE LOS CONTENIDOS

UNIDADESTTULO DEL MDULO

TIPO DEUNIDAD

TIEMPOCRONO&RAMA

M A M A S O N D

Uni""Di"4c(ic N/ ?1 Conociien(o' -4'ico' "e !Con(-i!i"" M"#!o 5% *.

Uni""Di"4c(ic N/ ?%

In)en(rio B !nce 2 Pr(i"Do-!e

M"#!o + *.

Uni""Di"4c(ic N/ ?1

Li-ro Dirio 2 Li-ro C8 M"#!o + *.

VIII ESTRATE&IAS METOL&ICAS.M3(o"o' B (3cnic' .

M3(o"o' $ Ac(i)o Deo'(r(i)o. T3cnic'$ L!#)i' "e i"e' Tec. Pr(ici7(i) Tec. In(er7re((i). E'(r(egi'$ Tr-8o en gr#7o "i'c#'in con(ro)er'i! 7 conce7(#!

Me"io' B (eri!e'. Ho8' "e C#en('. PC&R P7e!(e' P!#one'


3/27

Ho8' "e 7r4c(ic O(ro'

I. ORIENTACIONES PARA LA EVALUACIN1 E)!#cin 7ernen(e e in(egr!% E)!#cin 7r(ici7(i)+ E)!#cin "e c7ci""e' @#n"en(!e' "e 4re B e'7ec@ic'5 E)!#cin "e c7ci""e' e"in(e in"ic"ore' "e e)!#cin .

0 L' c7ci""e' e'7ec@ic' 'e con'(i(#Ben en in"ic"ore' "e e)!#cin.9 L e)!#cin "e )!ore' B c(i(#"e' .

. ILIO&RAFAS.1 Docen(e

2 Encic!o7e"i "e Con(-i!i"" J Oc3no &r#7o E"i(ori! J A. &oGne' 2 Con(-i!i"" &ener! J C#!(#r! "e E"icione' S.A 2 In@or(i)o En(re!ne' J Ac(#!iGcin orien(cin B 7!iccin 2 In@or(i)o c(#!iG" C-!!ero #'(n(e.

% E"#cn"o.2 Dee(rio &ir!"o r2 Diccionrio Con(-!e J #!io PneG Me'

C*inc* A!( MrGo "e %?11

................................................ ..................................................

Pro@. orge A!eB" A!eB" Pro@. Mrgri( L3)no A)!o'

..S#- Direc(or "e A.E. P . T II


4/27


5/27

MA!RI" #$ #I%$&O CURRICULAR #I'$R%I(ICA#O 200)CON!A*ILI#A# + *,%ICA - CUAR!O GRA#O

TRIM.

COMP.CAPACIDADES

FUNDAMENTALESCAPACIDAES DE AREA

CAPACIDADESESPECFICAS

CONTENIDOSDIVERSIFICADOS

APRENDIKAE ESPERADOTEMAS

TRANVER.

I

Pen'ien(oCre(i)o

Pen'ien(oCr(ico

To "e Deci'ione'

&ESTIN DE

PROCESOS

TECNOL&ICOS

EECUCIN DE

PROCESOS

PRODUCTIVOS

COMPRENSIN

IDENTIFICA

RECONOCE

UTILIKA

EPLORA

REALIKA

Conociien(o' 4'ico' JI7or(nci J'e Leg! ."e! Co7ro-n(e "e Pgo B7!iccin "e !o'7rinci7!e' ."oc#en(o' Ton"o coo re@erencie! coercio "e ! !oc!i"""e C*inc*.

L Le(r "e C-io J E!C*e#e J Re#i'i(o'@or!e' JA7!iccin

7r4c(ic.

Conce7(o J I7or(nci JA7!iccin 7rc(ic "e!PC&R.

I"en(i@ic B #(i!iG !o' Co7ro-n(e' "e Pgo"i@erencin"o e! Ei'or B U'#rio. Coo '#@#ncin #e c#7!e "e'"e e! '7ec(o Leg!.

Conoce '# 7!iccin "e! "oc#en(o "e cr3"i(o en !' o7ercione' coerci!e' . Ton"o enc#en( !o' re#i'i(o' @or!e' B e! e@ec(o Leg!

"e! "oc#en(o .

Conoce '# e'(r#c(#r "e! P!n Con(-!e &ener!Re)i'"o (on"o coo -'e ! c!'e 1 *'( !c!'e :.

E"#ccin7r!cr

e(i)i""B"e'rro!!o'o'(eni-!e

II RECONOCUTILIKA

IDENTIFICAEPLORAREALIKAAPLICA

&ener!i""e' "e! Li-roIn)en(rio B !nce'

Pr(i" Do-!e B Princi7io'F#n"en(!e'

&ener!i""e' "e! !i-roDirio

Conociien(o -4'ico B ! i7or(nci Be@ec(o Leg! #e (iene e! Li-ro "e In)en(rioInici! ! i nicir '#' o7ercione' coerci!e' !E7re' .

Lo' Princi7io' "e ! Pr(i" Do-!e B '#7!iccin

Nocione' gener!e' B e'7ec@ico' "e! Li-roDirio.


6/27

PROFESIONAL

ESPECFICA

So!#cin "ePro-!e'

APLICACIN DE

TECNOLO&AS

ccin7r!"eocrciB!"e@en'"

e!o'"erec*o'*#no'III

APLICAREPRESENTA

UTILIKAIDENTIFICA

EPLORAREALIKA

Pr4c(ic' "e A7!iccin "e!Li-ro In)en(rio B !nce'J Con'i"ern"o !'c(i)i""e' Econo. De !!oc!i"".

Pr4c(ic "e A7!iccin "e!Li-ro Dirio . Deo'(rn"oe! e@ec(i)o con(ro! "e !'o7ercione' #e re!iG !e7re' e"in(e e! Li-roCon(-!e.

Regi'(r en e! Li-ro "e In)en(rio Inici! n!iGn"o e in(er7re(n"o !o regi'(r"o.

Regi'(r en e! Li-ro Dirio n!iGn"o B"e'c#-rien"o e! o)iien(o' "e !' c#en('7ro"#c(o "e !' o7ercione' coerci!e' .


7/27


8/27


UNI#A# #$ !RA*A.O N/ 01

MDULO EDUCATIVO $ CONOCIMIENTOS 6SICOS DE LA CONTAILIDAD

1 DATOS INFORMATIVOS $1.1 In'(i(#cin E"#c(i) P,-!ic $ Coercio N/ 0 2 An"r3' A)e!ino C4cere'1.% 6re $ E"#ccin 7r e! Tr-8o1.+ E'7eci!i"" $ Con(-i!i""1.5 A'ign(#r $ Con((-i!i""1.0 &r"o < Seccin =e'> $ +Q H 2 I 1.9 D#rcin $ De! ?1 "e MrGo ! ?9 "e #nio "e %?111.: N/ "e *or' 'en!e' $ ?+ *or'1. Re'7on'-!e' $ Pro@. orge A!eB" A!eB"

Pro@. Mrgri( L3)no 6)!o'

II USTIFICACIN .E'(e o"#!o "e (r-8o con(iene !o' conociien(o' -4'ico' "e ! con(-i!i"" "on"e e'(o 7eri(e #e e!e"#cn"o 7rogre'i)en(e 7#e" #-icr'e en !o' con(eni"o' "e'rro!!r B ' 7eri(ir!e con'o!i"r !o'conociien(o' con(-!e' B "i@erencir !o' (e' (r(r re!cion4n"o!o' "ec#"en(e 7r '# e@ec(i)(eri!iGcin en ! c!'e.

III PROPSITO DEL MDULO $1C7ci""e'.

CAPACIDADES FUNDAMENTALES CAPACIDADES DE AREA CAPACIDADES ESPECIFICAS

Pen'ien(o Cre(i)o

Pen'ien(o Cr(ico

So!#cin "e Pro-!e'

To "e "eci'ione'

&e'(in "e Proce'o' I"en(i@ic Reconoce An!iG

E8ec#cin "e Proce'o' Pro"#c(i)o' U(i!iG A7!ic


OrgniG Sin(e(iG A7!ic

%V!ore' B Ac(i(#"e'VALORES ACTITUDES

Re'7on'-i!i"" C#7!iien(o "e !' c(i)i""e' BJo (re' '#i"'#'(ici Re'7e(o !' nor' "e con)i)enci'So!i"ri"" I"en(i@iccin con !o' 7ro-!e' "e !o' "e4'

IV TEMAS TRANSVERSALES .

N/ NOMRE DEL TEMA TRANSVERSAL?1 E"#ccin 7r ! cre(i)i"" B "e'rro!!o 'o'(eni-!e

?% E"#ccin 7r ! "eocrci B ! "e@en' "e !o' "erec*o' *#no'?+ E"#ccin 7r ! con'er)cin B 7ro(eccin "e! e"io -ien(e


9/27

VI. OR&ANIKACIN DE LA UNIDAD DE TRAAO .

ITEM

CAPACIDADESDIVERSIFICADA

S

CONOCIMIENTOSDIVERSIFICADOS

ACTITUDESACTIVIDADES

ESTRATE&ICASINDICADORES DEEVALUACION

HORAS

CRONO&RAMA DE SEMANASN/SEM.

1 % + 5 0 9 : ; 1?

11

1%

1+

15

?1

A'#e !re'7on'-i!i"""e ! 'ign(#r.

In(ro"#ccin !'ign(#r orien(cione'gener!e'

In(er3' en !'ign(#r "e'rro!!r.

Di4!ogo con !o'e"#cn"o' inci"ien"o en '#i7or(nci "e !'ign(#r.

Di@erenci !'ign(#r con '#re'7ec(i)ocon(eni"o.

?+ ?1

?%

I"en(i@ic B"#iere conoc

"e !Con(-i!i"".

Con(-i!i""$Conce7(o

L!#)i' "e i"e' con'(r#Ben"o e!7ren"iG8e..

I"en(i@ic e! Li-rocon(-!e 2Leg!iGcin

?+ ?1

?%

Conce7(# Bconoce e!In)en(. B '#'7r(e' .

In)en(rio 2 F'e' $ 5 (o

9 E'7eci!i"" $ Co7#(cin: A'ign(#r $ Con(-i!i"" 2 4'ic; Trie'(re $ I1.: D#rcin $ De! 1+ "e MrGo ! ? "e 8#nio "e %??91.; Re'7on'-!e' $ Pro@. orge A!eB" A!eB"

II USTIFICACIN.L Doc#en(cin Mercn(i! e' #n r "e ! Con(-i!i"" B coo !o' "oc#en(o 'ir)en "e '#'(en(o "e !o #e'e regi'(r en !o' Li-ro' Con(-!e' . En e'(e "#!o )o' inci"ir en !o' "oc#en(o' con'i"er"o'Co7ro-n(e' "e Pgo B e! !!en"o corre'7on"ien(e "e c" #no "e e!!o' con'i"ern"o '# -'e Leg! . Coo(-i3n e! Doc#en(o "e Cr3"i(o B e! C*e#e .

Pr #e e! e"#cn"o #(i!ice !' c#en(' con cri(erio e' nece'rio n!iGr e in(er7re(r '# orgniGcin Be'(r#c(#r "e! P!n Con(-!e &ener! Re)i'"o.III. PROPSITO DEL &RADOCAPACIDADES FUNDAMENTALES CAPACIDADES DE 6REA CAPACIDADES ESPECFICAS

Pen'ien(o Cre(i)oPen'ien(o Cr(ico

So!#cin "e Pro-!e'To "e Deci'ione'

&e'(in "e Proce'o' Pro"#c(i)o'I"en(i@icReconoce

E8ec#cin "e Proce'o' Pro"#c(i)o'U(i!iGRegi'(r


A7!icRe!cion

IV. VALORES ACTITUDES.

VALORES ACTITUDESRe'7on'-i!i"" C#7!iien(o "e !' c(i)i""e' BJo (re' '#i"'#'(ici Re'7e(o !' nor' "e con)i)enciSo!i"ri"" I"en(i@iccin con !o' 7ro-!e' "e !o' "e4'V DESARROLLO DE ACTIVIDADES.

ITEM CAPACIDADES ESPECFIUCASCONTENIDOS

6SICOSAPRENDIKAES ESPERADOS CRONO&RAMAPOR SEMANAS

?1 I"en(i@icIn(ro"#ccin ! c#r'o ein@orcin in(egr!

Nocione' gener!e' "e !o'(e' (r(r

?5

?% Conoce

Conce7(o J I7or(nci JConociien(o' 4'ico' "eLo' Co7ro-n(e' "e

Pgo

Conociien(o "e !o'Co7ro-n(e' e7re'n"o

! i7or(nci "e e'(e

"oc#en(o.

?5

?+ I"en(i@ic

Conce7(o J Conociien(o'4'ico' J A7!iccin

7r4c(ic' "e$ o!e( "eVen( J Fc(#r'

L!en"o "e !o'Co7ro-n(e' "e Pgocon'i"ern"o e! '7ec(o

nor(i)o.

?;

?5 De@ine

Conce7(o JConociien(o' 4'ico' JA7!iccin 7r4c(ic' "e$Reci-o' 7or Honorrio' JLi#i"cin "e Co7r'

L!en"o B '# 7!iccin "e!o' Co7ro-n(e' "e Pgo.

1%

?0 Reconoce

Conce7(o J Conociien(o'4'ico' J A7!iccin

7r4c(ic' "e$ Le(r "eC-io

S# @#ncin "e e'(e "oc#en(o"e Cr3"i(o B e! !!en"ocorre'7on"ien(e

?;

?9 I"en(i@icConce7(o J Conociien(o'

4'ico' J A7!iccin7r4c(ic' < EL C*e#e

Re!cion ! n(#r!eG "e!C*e#e con o(ro'"oc#en(o'

?;


19/27

?: Reconoce J A7!icConce7(oJ c!'i@iccinJE'(r#c(#rJ An4!i'i' "e!

PC&R

Conoce B #-ic !' c#en('"e! PC&R con'i"ern"o !o'

cri(erio -4'ico'?;

VI EVALUACIN.CAPACIDADES DE AREA INDICADORES DE

EVALUACINTCNICAS E INSTRUMENTOS DEEVALUACIN

&e'(in "e Proce'o'

I"en(i@ic e! conce7(o ei7or(nci "e! Co7ro-n(e

"e Pgo Di@erenci !' c#en(' en e!

PC&R con'i"ern"o e!cri(erio "e '# orgniGcin B'# e'(r#c(#r.

"e O-'er)cin

Pr4c(ic c!i@ic"

Pr(ici7cin Or!

"e o-'er)cin


U(i!iG !' c#en(' 7rregi'(rr o7ercione' B'ien(o' con(-!e'.

A7!ic "ec#"en(e !o'Princi7io' "e Con(-i!i"".


U(i!iG !' c#en(' 7rregi'(rr o7ercione' B'ien(o' con(-!e'.

A7!ic "ec#"en(e !o'Princi7io' "e Con(-i!i"".

ACTITUDES INDICADPRES DE EVALUACIN INSTRUMENTOS DE EVALUACIN

C#7!iien(o "e !' c(i)i""e' B(re' e"#c(i)'

A'i'(e 7#n(#!en(e '#''e'ione' "e c!'e

M#e'(r re'7on'-i!i""@ren(e !' ccione'e"#c(i)'

Regi'(ro "e c(i(#"e'

O(ro'Re'7e(o !' nor' "e con)i)enci' A'#e c(i(#"e' Bco7or(ien(o' "ec#"o' 7rcon)i)ir con !o' "e4'

I"en(i@iccin con !o' 7ro-!e' "e !o'"e4'

AB#" '#'co7ero'='> re'o!)er '#' 7ro-!e' B(re' e"#c(i)'.

VII. ILIO&RAFAS.:.1 Docen(e.

2 Encic!o7e"i "e Con(-i!i"" J Oc3no &r#7o E"i(ori! J A. &oGne' 2 Con(-i!i"" &ener! J C#!(#r! "e E"icione' S.A 2 In@or(i)o En(re!ne' J Ac(#!iGcin orien(cin B 7!iccin

2 In@or(i)o c(#!iG" C-!!ero #'(n(e :.% E"#cn"o.

2 Dee(rio &ir!"o r2 Diccionrio Con(-!e J #!io PneG Me'

C*inc* A!( 1+ "e MrGo "e %??9


20/27

%6LA*U% #$ CON!A*ILI#A# + *,%ICAMODULO : Documentos Contable / Plan Contable General Revisado

I. DATOS INFORMATIVOS $1.1 In'(i(#cin E"#c(i) P,-!ic $ Coercio N/ 0 2 An"r3' A)e!ino C4cere'1.% 6re $ E"#ccin 7r e! Tr-8o1.+ Fi!i Oc#7cion! $ Coercio B A"ini'(rcin1.5 &r"o < Seccin =e'> $ 5 (o

1.0 E'7eci!i"" 2 A'ign(#r $ Co7#(cin J Con(-i!i"" 4'ic1.9 Trie'(re $ II1.: D#rcin $ De! 1% "e #nio ! 10 "e Se(ie-re "e %??91.; Re'7on'-!e' $ Pro@. orge A!eB" A!eB"

III USTIFICACIN.Un "e !' @#ncione' "e ! Con(-i!i"" e' ! "e con(ro!r !' "i)er'' o7ercione' #e re!iG ! e7re' en '# c(i)i"" #e 'e "e"ic e"in(ee! regi'(ro en !o' Li-ro' Con(-!e' . E' 7or e!!o' #e e' nece'rio "r!e !o' conociien(o' -4'ico' (erico < 7r4c(ico "e e'( 'ign(#r "on"e e!e"#cn"o ) conocer #(i!iGr !' c#en(' "e! PC&R con'i"ern"o !' o7ercione' "e'cri(' en ! 7r4c(ic 'ign" B regi'(r4n"o!o en !o' Li-ro'con(-!e' con'i"er"o en e'(e (rie'(re.III. PROPSITO DEL &RADOCAPACIDADES FUNDAMENTALES CAPACIDADES DE 6REA CAPACIDADES ESPECFICAS


So!#cin "e Pro-!e'

To "e Deci'ione'

&e'(in "e Proce'o' Pro"#c(i)o' I"en(i@icReconoce

E8ec#cin "e Proce'o' Pro"#c(i)o' U(i!iG

Regi'(r

Co7ren'in B A7!iccin "e Tecno!og' A7!icRe!cion

IV. VALORES ACTITUDES.VALORES ACTITUDES

Re'7on'-i!i"" C#7!iien(o "e !' c(i)i""e' BJo (re' '#i"'#'(ici Re'7e(o !' nor' "e con)i)enciSo!i"ri"" I"en(i@iccin con !o' 7ro-!e' "e !o' "e4'VI DESARROLLO DE ACTIVIDADES.


6SICOSAPRENDIKAES ESPERADOS

CRONO&RAMAPOR SEMANAS

?1 Re!cionL' c#en(' "e! PC&R 2A7!iccin "e c'o'

#(i!iGn"o '#' c"igo'.

Conoce '# 7!iccin "e !'c#en(' "e! PC&R

?5

?% I"en(i@ic Li7ros de In8entarios

9*alance $ Conce7(oI7or(nci 2A'7ec(oLeg!

Conce7(, e! Li-ro "eIn)en(rio B !nce B !i7or(nci "e '# regi'(ro

con(-!e

?5

?+ ConoceLi-ro "e In)en(rio B !nce2 Pr4c(ic'

In(er7re(cin B 7!iccin "e !'o7ercione' "e'cri('

?;

?5 I"en(i@ic J A7!ic

Partida #o7le2Princi7io' F#n".Reg!' "e De(er.

Aplicaci:n Pr;ct

De@ine ! Pr(i" Do-!e B"e'rro!! correc(en(e !'

o7ercione' 7!n(e"'.?;

?0 I"en(i@ic

Li7ro #iario .Conce7(o J I7or(nci J'e Leg!

Conce7(, e! Li-ro Dirio B !i7or(nci "e '# regi'(ro coo"e '# 'e Leg!

?5

?9 A7!ic Li-ro Dirio

2A7!iccin 7r4c(ic

In(er7re( !' o7ercione' Bregi'(r correc(en(e en e!Li-ro Dirio

?;

?: Re!cion J A7!ic Monogr@ in(egr" = In)en(rio B

!nce < Li-ro Dirio>

Regi'(r en !o' !i-ro' con(-!e'con'i"ern"o !o' conoc. -4'ico'B (3cnico'.

1%

VI EVALUACIN. 2 ! e)!#cin 'er4 7ernen(e e in(egr". 2 L e)!#cin "e c7ci""e' 'e re!iGr4 e"in(e in"ic"ore' "e e)!#cin

2 L e)!#cin "e )!ore' B c(i(#"e' con'i"ern"o e! "e'rro!!o in(egr! "e! e"#cn"o

VII. ILIO&RAFAS.:.1 Docen(e. 2 Encic!o7e"i "e Con(-i!i"" J Oc3no &r#7o E"i(ori! J A. &oGne'

2 Con(-i!i"" &ener! J C#!(#r! "e E"icione' S.A 2 In@or(i)o En(re!ne' J In@or(i)o c(#!iG"o c-!!ero #'(n(e:.% E"#cn"o.


21/27

2 Dee(rio &ir!"o r 2 Diccionrio Con(-!e J #!io PneG Me'

C*inc* A!( #nio "e %??9


UNI#A# #$ !RA*A.O N/ 0 $ + / H 2 I 1.9 D#rcin $ De! %? "e Se(ie-re ! 1 "e Dicie-re "e %111.: N/ "e *or' 'en!e' $ ?+ *or'1.; Pro@e'ore' $ Pro@. orge A!eB" A!eB"

Pro@. Mrgri( L3)no 6)!o'

III USTIFICACIN .

En e! 7re'en(e M"#!o e"#c(i)o con(iene (eor 2 7rc(ic "e ! Con(-i!i"" 2 Li-ro' Con(-!e' #e 'e"e(!!o' en ! 7r(e V =OrgniGcin "e (r-8o> e"in(e e!!o e! e"#cn"o con'o!i"r4 '#' conociien(o' en !o

#e re'7ec( +/ &r"o "e E"#ccin Sec#n"ri 7r #e ! coenGr e! 5/ gr"o "e E"#ccin Sec#n"ri (eng!o' conociien(o' '#@icien(e' B coenGr con -'e e! gr"o corre'7on"ien(e.

III. PROPSITO DEL MDULO $

+C7ci""e'.CAPACIDADES FUNDAMENTALES CAPACIDADES DE AREA CAPACIDADES ESPECIFICAS

Pen'ien(o Cre(i)o

Pen'ien(o Cr(ico

So!#cin "e Pro-!e'

To "e "eci'ione'

&e'(in "e Proce'o' I"en(i@ic

Reconoce An!iG

E8ec#cin "e Proce'o' Pro"#c(i)o' U(i!iG A7!ic


OrgniG Sin(e(iG A7!ic

5V!ore' B Ac(i(#"e'

VALORES ACTITUDESRe'7on'-i!i"" C#7!iien(o "e !' c(i)i""e' BJo (re' '#i"'#'(ici Re'7e(o !' nor' "e con)i)enci'

So!i"ri"" I"en(i@iccin con !o' 7ro-!e' "e !o' "e4'

IV. TEMAS TRANSVERSALES .

N/ NOMRE DEL TEMA TRANSVERSAL


22/27

?1 E"#ccin 7r ! cre(i)i"" B "e'rro!!o 'o'(eni-!e?% E"#ccin 7r ! "eocrci B ! "e@en' "e !o' "erec*o' *#no'?+ E"#ccin 7r ! con'er)cin B 7ro(eccin "e! e"io -ien(e


23/27

V . OR&ANIKACIN DE LA UNIDAD DE TRAAO .

ITEM

CAPACIDADESDIVERSIFICADAS

CONOCIMIENTOSDIVERSIFICADOS

ACTITUDESACTIVIDADES

ESTRATE&ICASINDICADORES DE

EVALUACIN

HORAS

CRONO&RAMA DE SEMANASN/SEM.

1 % + 5 0 9 : ; 1?

11

1%

1+

?1

Re!cion !o'conociien(o'7r e@ec(o "e'# 7!iccin .

A7!iccinPr4c(ic "e !Pr(i" Do-!e

Concen(rcinen c!'e

In(er7re( !o' c'o'7!n(e"o'

A7!iccin "e !o'conociien(o'-4'ico'

?+ ?1

?%I"en(i@ic e!Li-ro Dirio

Li-ro Dirio 2I7or(nci .

In(er3' enconocer !o'conociien(o'

Lec(#r B e7!iccin"e! (e

I"en(i@ic e!rB"o "e! Li-roDirio

?; ?1

?0

conoce B 7!icconociien(o'en e! Li-roC8.

2Li-ro C8 JA'7ec(oLeg!.

2 A7!iccin7rc(ic

"e! Li-ro C8

Re'7e( !'nor' "econ)i)enci

In(er7re(cin B"e'rro!!o "e !7rc(ic 7!ic"

Conoce B 7!ic!o' conociien(o'-4'ico'.

?5 ?5

?9&ener!i"""e! Li-ro C8=For(o'>

Coen(rio&ener! "e! Li-ro

C8 B nco'=For(o' >

Accion e!-ien(e "e7ren"iG8e.

Coen(rio gener!cerc "e! (e

I"en(i@ic ! Li-ro

C8 B nco'.?; ?1

MAR&EN DE SE&URIDAD ?1 TOTAL SEMANAS 1+


24/27

VI. EVALUACIN.

CAPACIDADES DE AREA INDICADORES DE EVALUACINTCNICAS E INTRUMENTOS DE

EVALUACIN

&e'(in "e Proce'o'

I"en(i@ic e! conce7(o ei7or(nci "e !o' Li-ro'con(-!e' .

Di@erenci !' c#en(' 7re@ec(o "e '# regi'(ro

"e O-'er)cin

Pr4c(ic c!i@ic"

Pr(ici7cin Or!

"e o-'er)cin


Regi'(r !' o7ercione'coerci!e' "e ! E7re'

A7!ic !o' conociien(o' -4'ico'B !o' 7rinci7io' @#n"en(!e' "e! 7r(i" "o-!e

Co7ren'in B 7!iccin "eTecno!og'.

Con'i"er e! regi'(ro en !o'Li-ro' Con(-!e' coo (-i3n(o re@erenci "e !o' 'i'(e' o7rogr' con(-!e' #(i!iG"o'7or !g#n' e7re''.

ACTITUDES INDICADORES DE EVALUACININSTRUMENTO DE

EVALUACIN

C#7!iien(o "e !' c(i)i""e' B(re' '#i"'

A'i'(e 7#n(#!en(e '#''e'ione' "e c!'e

M#e'(r re'7on'-i!i"" @ren(e !' ccione' e"#c(i)' Regi'(ro "e c(i(#"e'

O(ro'Re'7e(o !' nor' "e con)i)enci

A'#e c(i(#"e' Bco7or(ien(o "ec#"o' 7rcon)i)ir con !o' "e4'.

I"en(i@iccin con !o' 7ro-!e' "e!o' "e4'

AB#" '#' co7ero' =' > re'o!)er '#' 7ro-!e' B (re'e"#c(i)'.

VII. ILIO&RAFAS. :.1 Docen(e.

2 Encic!o7e"i "e Con(-i!i"" J Oc3no &r#7o E"i(ori! J A. &oGne' 2 Con(-i!i"" &ener! J C#!(#r! "e E"icione' S.A 2 In@or(i)o En(re!ne' J In@or(i)o c(#!iG" C-!!ero #'(n(

:.% E"#cn"o.2 Dee(rio &ir!"o r2 Diccionrio Con(-!e J #!io PneG Me'

C*inc* A!( MrGo "e %?11

................................................ ..................................................

Pro@. orge A!eB" A!eB" Pro@. Mrgri( L3)no A)!o'

..S#- Direc(or "e A.E. P . T II


25/27

CAR!$L #$ CAPACI#A#$% 6 CONOCIMI$N!O% #I'$R%I(ICA#O% 2011

CAPACI#A#$% #I'$R%I(ICA#A% CONOCIMI$N!O% #I'$R%I(ICA#O%

G$%!IN #$ PROC$%O%I"en(i@ic B conoce ! Con(-i!i"" con '#' '7ec(o' -4'ico'.con'i"ern"o en(re e!!o' '# "e@inicin ! re!cin "e !con(-i!i"" con o(r' cienci' !o' 7rinci7io' "e ! con(-i!i""en(re o(ro' #e )n 'er)ir "e conociien(o' -'e' ! e"#cn"o.e"#cn"o.$.$CUCION #$ PROC$%O%De'rro!! B regi'(r en !o' !i-ro' con(-!e' 7!icn"o !o'conociien(o' -4'ico' "e ! con(-i!i"" #(i!iGn"o !' 7r4c(ic'e!-or"' 7or e! "ocen(e . '4n"o'e 7r '# e!-orcin "(o' ein@orcione' #e !e ) 'er)ir ! e"#cn"o 7r #e 7#e"#-icr'e B "#irir 4' conociien(o' 7r4c(ico' "e !con(-i!i""COMPR$N%ION 6 APLICACIN #$ !$CNOLOGIA

In(er7re( B 7!ic !o' conociien(o' c(#!e' B nor(i)o' 7ro"#c(o' "e !o' c-io' (ecno!gico' coo !egi'!(i)o 'ien"onece'rio en e! 'ec(or e7re'ri! 7r 'er e@ec(i) B re! e!

7roce'o con(-!e "e ! e7re' .Con'i"ern"o #e e"in(e !

con(-i!i"" 'e *ce e@ce(i)o e! con(ro! "e ! c(i)i"" econic"e ! e7re'

CONOCIMI$N!O% *A%ICO% #$ LA CON!A*ILI#A#2 Con(-i!i"" J Conce7(o J i7or(nci J O-8e(i)o J F#ncione'.2 Re!cin "e ! con(-i!i"" con o(r' cienci' o "i'ci7!in'.2 C!'e' "e con(-i!i""2 Princi7io' &ener!e' "e ! Con(-i!i""2 L c#en( J A'7ec(o' "i)er'o' "e ! c#en(2 Conociien(o' -4'ico' B "i@erenci "e! PC&R2 PC&E

2 Conociien(o' &ener!e' B co7onen(e' "e! "e e'(r#c(#r "e! PC&R

IN'$N!ARIO 6 *ALANC$ + PAR!I#A #O*L$

2 Li-ro Con(-!e' JLeg!iGcin.2 In)en(rio JF'e' J Pr(e' "e! In)en(rio2 C!'e' $ Ac(i)o:P'i)o JIn)en(rio2 Li-ro "e In)en(rio B !nceJA'7ec(o Leg! J RB"o JPr(e'.2 A7!iccin 7r4c(ic "e! Li-ro "e In)en(rio B !nce'.2 Conociien(o' &ener!e' "e In). B !nce=For(o>.2 Pr(i" Do-!eJ J Reg! gener!e' "e ! 7r(i" "o-!e2 A7!iccin 7r4c(ic "e ! 7r(i" "o-!e.

LI*RO #IRIO + LI*RO CA.A

2 A7!iccin 7rc(ic "e ! 7r(i" "o-!e.2 Li-ro Dirio JI7or(nciJA'7ec(o !eg!JLeg!iGcin

2 A7!iccin 7rc(ic "e! Li-ro Dirio2 Coen(rio &ener! "e! Li-ro Dirio =@or(o'>2 Li-ro C8 JA'7ec(o Leg!J J A7!iccin 7r4c(ic "e! Li-ro C82 Coen(rio gener! "e! Li-ro C8 B nco' =@or(o'>.


26/27

%6LA*U% #$ CON!A*ILI#A# + *,%ICAMODULO : Documentos Contable / Plan Contable General Revisado

I. DATOS INFORMATIVOS $1.1 In'(i(#cin E"#c(i) P,-!ic $ Coercio N/ 0 2 An"r3' A)e!ino C4cere'1.% 6re $ E"#ccin 7r e! Tr-8o1.+ Fi!i Oc#7cion! $ Coercio B A"ini'(rcin1.5 &r"o < Seccin =e'> $ 5 (o 1.0 E'7eci!i"" 2 A'ign(#r $ Co7#(cin J Con(-i!i"" 4'ic1.9 Trie'(re $II1.: D#rcin $ De! 1% "e #nio ! 10 "e Se(ie-re "e %??91.; Re'7on'-!e' $ Pro@. orge A!eB" A!eB"

IV USTIFICACIN.Un "e !' @#ncione' "e ! Con(-i!i"" e' ! "e con(ro!r !' "i)er'' o7ercione' #e re!iG ! e7re' en '# c(i)i"" #e 'e "e"ic e"in(e e! regi'(ro en !o' Li-ro' Con(-!e' . E' 7or e!!o' #e e' nece'rio "r!e !o' conociien(o' -4'ico' (erico < 7r4c(ico "e e'('ign(#r "on"e e! e"#cn"o ) conocer #(i!iGr !' c#en(' "e! PC&R con'i"ern"o !' o7ercione' "e'cri(' en ! 7r4c(ic 'ign" Bregi'(r4n"o!o en !o' Li-ro' con(-!e' con'i"er"o en e'(e (rie'(re.III. PROPSITO DEL &RADOCAPACIDADES FUNDAMENTALES CAPACIDADES DE 6REA CAPACIDADES ESPECFICAS


So!#cin "e Pro-!e'To "e Deci'ione'

&e'(in "e Proce'o' Pro"#c(i)o' I"en(i@icReconoce

E8ec#cin "e Proce'o' Pro"#c(i)o' U(i!iGRegi'(r

Co7ren'in B A7!iccin "e

Tecno!og'

A7!ic

Re!cionIV. VALORES ACTITUDES.

VALORES ACTITUDESRe'7on'-i!i"" C#7!iien(o "e !' c(i)i""e' BJo (re' '#i"'#'(ici Re'7e(o !' nor' "e con)i)enciSo!i"ri"" I"en(i@iccin con !o' 7ro-!e' "e !o' "e4'VII DESARROLLO DE ACTIVIDADES.


6SICOSAPRENDIKAES ESPERADOS

CRONO&RAMAPOR SEMANAS

?1 Re!cionL' c#en(' "e! PC&R 2A7!iccin "e c'o' #(i!iGn"o '#' c"igo'.

Conoce '# 7!iccin "e !'c#en(' "e! PC&R

?5

?% I"en(i@ic Li7ros de In8entarios

9*alance $ Conce7(oI7or(nci 2A'7ec(oLeg!

Conce7(, e! Li-ro "e

In)en(rio B !nce B !i7or(nci "e '# regi'(rocon(-!e

?5

?+ ConoceLi-ro "e In)en(rio B !nce2 Pr4c(ic'

In(er7re(cin B 7!iccin "e !'o7ercione' "e'cri('

?;

?5 I"en(i@ic J A7!ic

Partida #o7le2Princi7io' F#n".Reg!' "e De(er.

Aplicaci:n Pr;ct

De@ine ! Pr(i" Do-!e B"e'rro!! correc(en(e !'

o7ercione' 7!n(e"'.?;

?0 I"en(i@ic Li7ro #iario .

Conce7(o J I7or(nci J'e Leg!

Conce7(, e! Li-ro Dirio B !i7or(nci "e '# regi'(ro coo"e '# 'e Leg!

?5

?9 A7!ic Li-ro Dirio

2A7!iccin 7r4c(icIn(er7re( !' o7ercione' Bregi'(r correc(en(e en e!Li-ro Dirio

?;

?: Re!cion J A7!ic Monogr@ in(egr" = In)en(rio B

!nce < Li-ro Dirio>

Regi'(r en !o' !i-ro' con(-!e'con'i"ern"o !o' conoc. -4'ico'B (3cnico'.

1%

VI EVALUACIN. 2 ! e)!#cin 'er4 7ernen(e e in(egr". 2 L e)!#cin "e c7ci""e' 'e re!iGr4 e"in(e in"ic"ore' "e e)!#cin

2 L e)!#cin "e )!ore' B c(i(#"e' con'i"ern"o e! "e'rro!!o in(egr! "e! e"#cn"oVII. ILIO&RAFAS.

:.1 Docen(e. 2 Encic!o7e"i "e Con(-i!i"" J Oc3no &r#7o E"i(ori! J A. &oGne'

2 Con(-i!i"" &ener! J C#!(#r! "e E"icione' S.A 2 In@or(i)o En(re!ne' J In@or(i)o c(#!iG"o c-!!ero #'(n(e:.% E"#cn"o. 2 Dee(rio &ir!"o r 2 Diccionrio Con(-!e J #!io PneG Me'


27/27

C*inc* A!( #nio "e %??9

contab espec. 4to año

Documents