Importancia de la documentación mercantil como soporte contable
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2012
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Universidad de Guayaquil Facultad de Filosofía, Letras y Ciencias de la Educación
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El problema detectado en el colegio fiscal mixto “5 de febrero” es el poco interés de los estudiantes sobre conocimientos de aplicación de documentos mercantiles y tributarios y las falencias al momento de su práctica. Dentro de las causas encontradas está la no actualización de los docentes en metodología y técnicas de aprendizaje dentro del área contable y tributaria, ocasionando esto un total desinterés en los estudiantes por la materia, perjudicándolos al momento de la práctica laboral. En el marco teórico este aprendizaje contable y tributario está apoyado por fundamentaciones filosóficas, pedagógicas, andragógicas, psicosociales, técnicas y legales, lo que permite el sustento científico en las líneas de investigación realizada; la metodología aplicada está en el orden de descriptiva y de proyecto factible, como instrumento de investigación se aplicó la encuesta en una muestra de personas que integran la comunidad educativa. Para el análisis e interpretación de los resultados se utilizaron tabulaciones con cuadros y gráficos. La Propuesta comprende el diseño de talleres de capacitación, dónde los docentes, estudiantes y representantes legales mejoren el proceso de aprendizaje sobre documentación mercantil y tributario. El propósito de este proyecto es mejorar los conocimientos en el área contable, desarrollando mas competencias en los/as estudiantes quienes hoy en día muestran dificultades para manejar documentos contable y tributarios
The problem detected in the mixed tax school "February 5" is the lack of interest of students in knowledge of application of commercial and tax documents and shortcomings at the time of their practice. Within the causes found is the non-updating of teachers in methodology and learning techniques within the accounting and tax area, causing this a total lack of interest in students for the subject, hurting them at the time of work practice. In the theoretical framework this accounting and tributary learning is supported by philosophical, pedagogical, andragogical, psychosocial, technical and legal bases, which allows the scientific support in the lines of research carried out; The applied methodology is in the order of descriptive and feasible project, as a research instrument the survey was applied in a sample of people that integrate the educational community. For the analysis and interpretation of the results, tabulations with charts and graphs were used. The Proposal includes the design of training workshops, where teachers, students and legal representatives improve the learning process on commercial and tax documentation. The purpose of this project is to improve the knowledge in the accounting area, developing more competences in the students who nowadays show difficulties to handle accounting and tax documents
The problem detected in the mixed tax school "February 5" is the lack of interest of students in knowledge of application of commercial and tax documents and shortcomings at the time of their practice. Within the causes found is the non-updating of teachers in methodology and learning techniques within the accounting and tax area, causing this a total lack of interest in students for the subject, hurting them at the time of work practice. In the theoretical framework this accounting and tributary learning is supported by philosophical, pedagogical, andragogical, psychosocial, technical and legal bases, which allows the scientific support in the lines of research carried out; The applied methodology is in the order of descriptive and feasible project, as a research instrument the survey was applied in a sample of people that integrate the educational community. For the analysis and interpretation of the results, tabulations with charts and graphs were used. The Proposal includes the design of training workshops, where teachers, students and legal representatives improve the learning process on commercial and tax documentation. The purpose of this project is to improve the knowledge in the accounting area, developing more competences in the students who nowadays show difficulties to handle accounting and tax documents
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DOCUMENTACIÓN, MERCANTIL, METODOLOGÍA, TRIBUTACIÓN