El proceso contable de los documentos comerciales
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2013
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Universidad de Guayaquil Facultad de Filosofía, Letras y Ciencias de la Educación
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En la actualidad, la constante dinámica de los procesos científicos y tecnológicos producidos en la sociedad, establece que los planteles educativos promuevan ciertos modelos pedagógicos centrados en el desarrollo del pensamiento crítico a partir de la experiencia directa e interés del estudiante; él como centro del aprendizaje debe ser hábil y competente para enfrentarse a la vida económica, articulando las destrezas desarrolladas en clase en las actividades mercantiles que efectúa. En este marco, se muestra un mayor interés en los ejercicios de contabilidad, desde la simple transacción comercial, el empleo de documentos comerciales hasta el proceso contable. De ahí que, aparece el proyecto educativo “El proceso contable de los documentos comerciales”. El Objetivo General establece la importancia de la elaboración de una guía práctica como alternativa y necesidad en el desarrollo de capacidades y destrezas cognitivas y procedimentales para el mejoramiento de la enseñanza - aprendizaje del proceso contable y de los documentos comerciales contables en los estudiantes del décimo año de Educación Básica del Colegio Dr. Camilo Gallegos Domínguez. El Marco Teórico, establece los antecedentes del estudio y el sustento teórico basado en documentación mercantil, ciclos contables y los fundamentos de contabilidad, se completa con la parte epistemológica, Sociológica, Psicológica, Pedagógica y Legal; esto garantiza su contenido. El esquema metodológico comprende todos los elementos necesarios para el procesamiento de la investigación que en su diseño es cuantitativo – cualitativo, la modalidad de campo y bibliográfica; de tipo diagnóstico, explicativo, descriptivo y de proyecto factible. La propuesta, “Elaboración de una guía práctica para los estudiantes del décimo año de básica del colegio “Dr. Camilo Gallegos Domínguez”. Desde de un enfoque pedagógico entiende la solución del problema y pretende que los y las estudiantes desarrollen destrezas contables para satisfacer las necesidades mercantiles de la comunidad educativa para mejorar el aprendizaje en Contabilidad
At present, the constant dynamics of scientific and technological processes produced in society, establishes that educational institutions promote certain pedagogical models focused on the development of critical thinking from the direct experience and interest of the student; He as the center of learning must be able and competent to deal with economic life, articulating the skills developed in class in the business activities he performs. Within this framework, there is a greater interest in accounting exercises, from simple commercial transactions, the use of commercial documents to the accounting process. Hence, the educational project "The accounting process of commercial documents" appears. The General Objective establishes the importance of the elaboration of a practical guide as an alternative and necessity in the development of cognitive and procedural skills and abilities for the improvement of teaching - learning of the accounting process and commercial accounting documents in the students of the tenth year Of Basic Education of the Colegio Dr. Camilo Gallegos Domínguez. The Theoretical Framework establishes the background of the study and the theoretical support based on commercial documentation, accounting cycles and accounting fundamentals, complete with the epistemological, sociological, psychological, pedagogical and legal; This guarantees its content. The methodological scheme includes all the necessary elements for the processing of the research that in its design is quantitative - qualitative, the modality of field and bibliographical; Of a diagnostic, explanatory, descriptive and feasible project type. The proposal, "Elaboration of a practical guide for the students of the tenth year of basic of the school" Dr. Camilo Gallegos Domínguez ". From a pedagogical approach he understands the solution of the problem and pretends that the students develop accounting skills to satisfy the mercantile needs of the educational community to improve the learning in Accounting
At present, the constant dynamics of scientific and technological processes produced in society, establishes that educational institutions promote certain pedagogical models focused on the development of critical thinking from the direct experience and interest of the student; He as the center of learning must be able and competent to deal with economic life, articulating the skills developed in class in the business activities he performs. Within this framework, there is a greater interest in accounting exercises, from simple commercial transactions, the use of commercial documents to the accounting process. Hence, the educational project "The accounting process of commercial documents" appears. The General Objective establishes the importance of the elaboration of a practical guide as an alternative and necessity in the development of cognitive and procedural skills and abilities for the improvement of teaching - learning of the accounting process and commercial accounting documents in the students of the tenth year Of Basic Education of the Colegio Dr. Camilo Gallegos Domínguez. The Theoretical Framework establishes the background of the study and the theoretical support based on commercial documentation, accounting cycles and accounting fundamentals, complete with the epistemological, sociological, psychological, pedagogical and legal; This guarantees its content. The methodological scheme includes all the necessary elements for the processing of the research that in its design is quantitative - qualitative, the modality of field and bibliographical; Of a diagnostic, explanatory, descriptive and feasible project type. The proposal, "Elaboration of a practical guide for the students of the tenth year of basic of the school" Dr. Camilo Gallegos Domínguez ". From a pedagogical approach he understands the solution of the problem and pretends that the students develop accounting skills to satisfy the mercantile needs of the educational community to improve the learning in Accounting
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PROCESO CONTABLE, DOCUMENTOS COMERCIALES, APRENDIZAJE