Métodos innovadores en el aprendizaje de la contabilidad general
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Fecha
2019
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Universidad de Guayaquil. Facultad de Filosofía, Letras y Ciencias de la Educación
Resumen
El presente proyecto educativo tiene la finalidad de mejorar los conocimientos
de los estudiantes mediante la aplicación de una Guía de Métodos abriendo
nuevas posibilidades de fortalecer valores, conducta, actitudes y aptitudes
durante su vida profesional desarrollando sus habilidades y capacidades
intelectuales que le permiten orientarse correctamente en la asignatura de
Contabilidad. En Ecuador se establece dentro del Código de Comercio entre
otros artículos, que todo Comerciante debe llevar Contabilidad de forma
obligatoria, de igual manera dentro de las normas de Contables se prohíbe
alterar todas las operaciones y transacciones hechas en los Estados
Financieros llevando así un Proceso Contable transparente sin ilícitos, de allí
que en el proceso Educativo se deberán adoptar nuevas modalidades con el
fin que los estudiantes salgan con un Perfil Académico garantizado dentro de
la Especialización de Contabilidad para así contribuir a cumplir con las
necesidades de la comunidad comercial y en general. Para el presente estudio
se realizó una investigación del campo mediante una encuesta y observación
directa, posteriormente se tabularon y analizaron los datos para así conocer
la solución de los métodos que deben estar en el repertorio de los docentes
permitiendo una permanente perfección en el proceso enfrentando a los
estudiantes a situaciones reales donde comprenden y aplican lo que aprenden
para mejorar.
The current educational project aims to improve the knowledge of students through the application of a Teacher´s Guide having new possibilities to strengthen values, behavior, attitudes and skills during their academic life developing their skills and intellectual abilities that allow them to guide themselves properly in accounting. In Ecuador, it is established within the Código de Comercio, among other commercial sources, that every merchant must follow the necessary accounting procedures , it is forbidden to alter or skip the mandatory transactions from the account statements thus leading to an accounting process transparent without illicit operation, improving the educational process by adopting new modalities in this way students´ academic profile will contribute to the needs of the business community and in general. This research was carried out through a survey and direct observation, the data was tabulated and analyzed in order to obtain the results, the methods that should be in the repertoire of the teachers allowing a permanent development in the process of students to real situations where they understand and apply what they have learnt.
The current educational project aims to improve the knowledge of students through the application of a Teacher´s Guide having new possibilities to strengthen values, behavior, attitudes and skills during their academic life developing their skills and intellectual abilities that allow them to guide themselves properly in accounting. In Ecuador, it is established within the Código de Comercio, among other commercial sources, that every merchant must follow the necessary accounting procedures , it is forbidden to alter or skip the mandatory transactions from the account statements thus leading to an accounting process transparent without illicit operation, improving the educational process by adopting new modalities in this way students´ academic profile will contribute to the needs of the business community and in general. This research was carried out through a survey and direct observation, the data was tabulated and analyzed in order to obtain the results, the methods that should be in the repertoire of the teachers allowing a permanent development in the process of students to real situations where they understand and apply what they have learnt.
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Palabras clave
CONTABILIDAD, ACADEMICO, TRANSACCIONES