INFOTEP

ISO 9001 CERTIFICATION

TRAINING PROGRAM BASED ON WORK COMPETENCE

ACCOUNTING CLERK

Santo Domingo, R. d.
December 14, 2012

This curriculum design model is an adaptation of the model developed and agreed upon in the VTI Network of which INFOTEP is a part.
 CONTENT PAGES

ACCOUNTING CLERK 1
December 14, 2012 1
Santo Domingo, R. d. 1
I- PRESENTATION: 3
II- Qualification Map 6
Module No. 2 6
Module No.3 6
Module No. 4 6
Module No. 7 6
Module No. 5 6
Module No. 8 6
Module No. 9 6
OUTPUT PROFILE: 8
Teaching and learning strategies 15
Teaching and learning strategies 17
Teaching and learning strategies 19
Teaching and learning strategies 23
Teaching and learning strategies 26
Teaching and learning strategies 29
Teaching and learning strategies 31
Teaching and learning strategies 34
Teaching and learning strategies 36

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 Teaching and learning strategies 38
1. Training Environment 40
6.- DOCUMENTARY REFERENCES 43
FINANCIAL ACCOUNTING 43
ACCOUNTING FOR NON-ACCOUNTANTS 43
ACCOUNTING FOR THE FIRST LEVEL 43
UNIVERSITY PRACTICAL ACCOUNTING, BOOK 1 43
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VII.

I- PRESENTATION:

This AUXILIARY ACCOUNTING Training Program was developed in the Competency Curricular Design Model and aims to achieve in the participants the
competencies required in the labor field, through the acquisition of knowledge, skills, abilities and attitudes. It is an instrument to support teaching work, guides the
conduct of the teaching and learning process, and contributes to improving the quality and relevance of training.

The program contains the following sections:

CURRICULAR DESIGN MAP, which includes the modules that make up the training program.

GENERAL DATA OF THE QUALIFICATION , which includes: Code, Title, Objective of the Qualification, Focused population, Entry requirements, Modality, Duration,
Theoretical hours, Practical hours, Approval date, Review time, Publication date, Type of qualification , Modules that make up the qualification, Exit profile,
Professional Profile of the Facilitator.

LEARNING MODULES , which are made up of: Module Code, Module Title, General Objective of the Module, Correspondence with the Competence Unit,
Prerequisites, Duration in hours, Theoretical hours, Practical hours, Learning objectives, Contents (Know, Know do, Know how to be), Evaluation criteria,
Methodological strategies for didactic planning.

RESOURCE REQUIREMENTS (training environment).

MASTER LIST , all the Materials, Equipment, Tools, Furniture and Supplies that will be used in the development of the training action are listed.

DOCUMENTARY REFERENCES, which include: bibliographical references, newspaper references or any type of publication, electronic spaces and software that serve
as support for the teacher and the participant.

For the application of this training program, the development of the following general teaching, learning and evaluation strategies is recommended:

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 • The identification of knowledge, skills and abilities that the participant masters, either through training or experience before starting the training course.

• Promote motivation and interest to learn the skills presented in this training program, through actions that highlight the benefits that the course offers to the
future graduate.

• Promote the acquisition or reinforcement of knowledge, abilities, skills and attitudes, with documentary and field research, teamwork, visits to the productive
sector or related fields, taking advantage of these experiences, to incorporate new learning to those already existing in the participant. .

• Promote the development and mastery of skills and abilities with frequent exercises and practices, in which real or simulated conditions are created for solving
problems, analyzing cases, or repeating work routines where the participant has the opportunity to transfer the learning achieved. to different contexts, and to
develop other skills, such as decision making, teamwork, resource management, among others.

This program must be reviewed every 3 years.

The Standards and Teaching Development Management, through the Department of Curriculum Development and Linkage, will follow up on its application in order
to make the adjustments and amendments required, in accordance with the technological advances in the area. For this purpose, we will appreciate the observations
you send us in the attached form. It may be completed, as the course develops, and then sent to the Standards and Teaching Development Management.

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NATIONAL INSTITUTE OF PROFESSIONAL TECHNICAL TRAINING
ACCOUNTING TRAINING ITINERARY
FULL EXIT: TECHNICIAN (A) IN ACCOUNTING

MANDATORY MODULES FOR

CERTIFY AS A TECHNICIAN (A)
IN ACCOUNTING

TECHNICAL COMPUTING
ENGLISH 35 HRS
70 HRS

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 II- Qualification Map
ACCOUNTING CLERK
LEARNING
MODULES
PROGRAM Module No. 1 Module No. 2
HUMAN FORMATION GENERAL ASPECTS OF ACCOUNTING

Hours: 15 Hours: 10

Module No.3 Module No. 4 Module No. 5

CLASSIFICATION OF ACCOUNTS PROCEDURES OF A SYSTEM COMMERCIAL TRANSACTIONS,
AND ITS STRUCTURE ACCOUNTING AND BOOKS RECORDS AND BALANCE SHEET
RECORDS VERIFICATION
Hours: 20 Hours: 50 Hours: 57

Module No. 6
ACCOUNTS PAYABLE AND ACCOUNTS Module No. 7 Module No. 8
PAYABLE INTERNAL CASH CONTROL PAYROLL
CHARGE
Hours: 20 Hours: 30
Hours:30

Module No. 9 Module No. 10

INVENTORY MANAGEMENT, SEATING BOOK CLOSING AND BALANCE
ADJUSTMENTS AND FINANCIAL POST-CLOSURE CHECK
STATEMENTS
Hours:25
Hours:50
Note: the learning modules in a training program are presented in a sequential numerical order, however, the basic and transversal modules (of those programs that have them) may
be developed simultaneously with the technical modules, the latter, if they must Maintain the order that is indicated in the program.

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 GENERAL QUALIFICATION DATA
QUALIFICA
CODE: 2.01.10 ACCOUNTING CLERK
TION:
RATING OBJECTIVE:
Offer trained and competitive professionals in the occupation to organize, control and effectively manage an accounting system, according to indications and procedures.

FOCUSED POPULATION: Young people and adults of both sexes with aptitude and interest in working as an accounting assistant.
ENTRY REQUIREMENTS:
1) Be 16 years old or older 2) Have the 2nd. approved bachelor.
HOURS HOURS
MODALITY Qualification DURATION: 307 Hours THEORETICAL: 118 PRACTICES: 189

NO. OF
APPROVAL DATE 14/12/2011 REVIEW TIME 3 years 2
REVISION:
QUALIFICATION TYPE: SECTOR: PROFESSIONAL BRANCH PROFESSIONAL FAMILY

National Commerce and Service Administration Accounting

CODE: MODULES THAT MAKE UP THE QUALIFICATION:

Human formation

General Aspects of Accounting.

Classification of Accounts and Their Structure

Procedures of an Accounting System and Record Books.

Business Transactions and Records and Trial Balance.

Accounts Payable and Accounts Receivable.

Internal Cash Control.

Payroll.

Inventory Management, Adjustment Entries and Financial Statements.

Book Closing and Post-Closing Trial Balance.
CAREER OUTPUT: ACCOUNTING ASSISTANT

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OUTPUT PROFILE:

- DEVELOP ATTITUDES AND VALUES THAT ALLOW YOU TO INTEGRATE INTO THE WORK ENVIRONMENT IN AN APPROPRIATE
MANNER, MANAGING YOURSELF IN AN ENVIRONMENT OF TRUST AND PARTICIPATION, ACCORDING TO THE BEHAVIORAL ASPECTS
THAT ARE REQUIRED.
- DESCRIBES ASPECTS ABOUT THE HISTORY OF ACCOUNTING, ACCORDING TO EXPLANATIONS.
- CLASSIFIES ACCOUNTS AND MANAGES STRUCTURES, ACCORDING TO PROCEDURES
- APPLIES PROCEDURES OF AN ACCOUNTING SYSTEM AND RECORD BOOK, ACCORDING TO INSTRUCTIONS WITH THE REQUIRED
QUALITY.
- APPLY PROCEDURES FOR CARRYING OUT COMMERCIAL TRANSACTIONS, ACCORDING TO THE ESTABLISHED DESCRIPTIONS AND
RULES.
- APPLY TECHNIQUES FOR THE MANAGEMENT OF ACCOUNTS PAYABLE AND ACCOUNTS RECEIVABLE BOOKS, ACCORDING TO THE
PROCEDURES.
- MANAGES INTERNAL CASH CONTROL, ACCORDING TO INSTRUCTIONS.
- MAKE PAYROLL, ACCORDING TO THE PROCEDURES.
- ACCOUNTS AND MANAGES INVENTORIES, ADJUSTMENT ENTRIES AND FINANCIAL STATEMENTS ACCORDING TO QUALITY
STANDARDS.
- PERFORMS BOOK CLOSING AND POST-CLOSING TRIAL BALANCE, ACCORDING TO THE INDICATIONS.

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IV. TECHNICAL PEDAGOGICAL PROFILE OF THE FACILITATOR (A) OF THE PROGRAM: ACCOUNTING ASSISTANT

1. Minimum requirements:

1.1 ) Basic education :

-Accounting technician or professional in the areas of Administration or Economics.

1.2 ) Specialized Education :

-Methodological Training for Facilitators

1.3 Other Studies and/or Skills :

-Management of office programs (Windows, Word, Excel, Power Point, Internet).

1.4 Work experience :

-One (1 year) in professional tasks in the accounting area

Teaching experience:
-One (1 year).

1.5 Special Personal Qualities:

Good diction.
Ease of expression.
Analytical capacity.
Good presentation.
Position oriented.

RECOMMENDATIONS:
- Have updated knowledge in the area of Accounting.

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V.-DESCRIPTION OF THE LEARNING MODULES
LEARNING MODULE No. 1

Module Code TITLE OF THE LEARNING MODULE

HUMAN FORMATION

At the end of the learning module, the participant will have the ability to develop attitudes and values that allow him or her to
General Objective of the Module integrate into the work environment appropriately, managing in an environment of trust and participation, according to the
behavioral aspects that are required.
Correspondence with the
N/A
Competence Unit:
Prerequisites: N/A

HOURS
DURATION IN HOURS: 15 THEORETICAL HOURS: 11 4
PRACTICES:

CONTENTS

KNOW KNOW TO DO KNOW HOW TO BE

LEARNING OBJECTIVES EVALUATION CRITERIA
1.1 Analyze the philosophy - Role of Vocational Training and the -Responsibility. - Analyzes the philosophy and
and operation of INFOTEP, Creation of INFOTEP operation of INFOTEP, according
according to quality policies to the institution's policies, with
in the institution. the required quality standards.
-Structure.

-Philosophy (Mission, vision). -Stake.

-Financing.

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CONTINUATION

CONTENTS

LEARNING OBJECTIVES KNOW KNOW TO DO KNOW HOW TO BE EVALUATION CRITERIA

1.2 Recognize your strengths -Self concept and self-esteem. -Responsibility. - Recognizes strengths and weaknesses,
and weaknesses, emotional according to explanations in an efficient
balance, your self-control -Self-control, management of manner.
and the skills to handle feelings and emotions.
difficult situations, according -Cooperation.
to explanations. -Empathy, tolerance and
citizenship.
- Defines positive and negative roles for
-Concept of values and -Respect and active listening. young people, according to behaviors
attitudes. and without difficulty.

-Perform procedures for self- -Self-control. -Defines life expectations, according to

- Analysis of strengths and analysis. explanations and with accuracy.
weaknesses.

-Emotional intelligence, stress

and tension management. -Manage techniques on stress -Manage stress and tension management
and tension. -Tolerance. techniques correctly, according to life
1.3 Define your expectations expectations.
and develop your life - Life expectancy and
project, according to prioritization.
explanations. - Prepare your life project.
-Goal planning. -Coexistence.
-Develop your life project and express
- Techniques for formulating your attitudes, according to your
a life project. personality precisely.

-Structure of a life project and

strategies.

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 CONTINUATION

CONTENTS

KNOW KNOW TO DO KNOW HOW TO BE EVALUATION CRITERIA

LEARNING OBJECTIVES
1.3Develop skills for -Human rights. -Develop skills for peaceful -Stake. -Develop skills for peaceful conflict
peaceful conflict resolution, conflict resolution. resolution, leadership and teamwork,
leadership and teamwork, - Communication and according to exact explanations.
according to explanations. its dimensions.

-Pacific conflict resolution. -Leadership.

- Leadership and its - Manage the skills to form

types. groups.

- Work equipment and - Apply the techniques for the peaceful

its characteristics. -Empathy. resolution of conflicts, according to the
explanations correctly.
-Techniques for decision
making.

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CONTINUATION

CONTENTS

KNOW KNOW TO DO KNOW HOW TO BE EVALUATION CRITERIA

LEARNING OBJECTIVES
1.4 Develop attitudes and - Concepts of quality and -Initiative. - Develop attitudes and techniques that
techniques that allow you productivity. -Apply techniques to improve allow you to improve your productive
to improve your your productive skills. skills, as well as the quality of quality in
productive skills, as well work performance.
as the quality of work - Productive systems and
performance, according to entrepreneurship. -Cooperation.
explanations.
- Applies techniques to improve
- Organization and planning productive skills, according to the
of tasks. quality of performance, works
accurately.
-Responsibility.
- Rational time management.

- Applies techniques on effective

management and planning for work,
according to explanations and without
error.

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CONTINUATION

CONTENTS

KNOW KNOW TO DO KNOW HOW TO BE EVALUATION CRITERIA

LEARNING OBJECTIVES
1.5 Develop the ability to - Social groups and the -Responsibility. -Identifies social risk factors, as well
successfully face social family. as risk prevention measures,
risk conditions and according to explanations, applying
effectively integrate into - Family violence (causes and appropriate techniques.
your family, community effects).
and productive -Initiative.
environment, according to - Social skills.
the explanations.
- Youth violence (causes and
effects). -Stake

-Sexual and reproductive health.

(STI prevention, HIV/AIDS).

-Social and work risk behavior

(drugs, youth gangs, violence,
others).

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 METHODOLOGICAL STRATEGIES FOR DIDACTIC PLANNING

Teaching and learning strategies

The strategies must promote the understanding, analysis, construction and transfer of knowledge, raised in the contents, to achieve the learning result.

The recommended teaching and learning strategies for content in the cognitive and attitudinal areas are:
Presentation by the teacher with active participation of the people who make up the group.

These strategies must be congruent and relevant with the content and learning objectives and must include: Individual activities, team activities and group activities.

The recommended teaching and learning strategies for content in the psychomotor area are:

Practical exercises and Projects, Simulation, Demonstration and Execution through individual activities, team activities and group activities that promote the
development of abilities, skills and attitudes.

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LEARNING MODULE No. 2
TITLE OF THE LEARNING MODULE
Module Code: GENERAL ASPECTS OF ACCOUNTING
At the end of the module, the participant will be able to describe the general aspects of accounting, according to
General Objective of the Module:
explanations.
N/A
Correspondence with the unit of competence:
Prerequisites: N/A
DURATION IN HOURS: 10 THEORETICAL HOURS: 10 PRACTICAL HOURS: n/a
CONTENTS

KNOW KNOW TO DO KNOW HOW TO BE EVALUATION CRITERIA

LEARNING OBJECTIVES
2.1.- Handle the general GENERAL ASPECTS OF Order -Manages the general aspects of
aspects of accounting, ACCOUNTING: accounting, according to
according to • Accounting Concept characteristics and procedures, with
characteristics and • History of accounting accuracy.
procedures.
• Fundamental Objectives.
Responsibility
• Different stages - Applies international accounting
• Accounting in the concepts, principles and standards,
Dominican Republic, Law according to quality standards,
133 following instructions.
• International accounting
principles and standards. Cooperation.
• Accounting and its
Relationship with other
Disciplines.
• Functions of the Accountant
and their ethics.
• Commercial organizations.

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 METHODOLOGICAL STRATEGIES FOR DIDACTIC PLANNING

Teaching and learning strategies

The strategies must promote the understanding, analysis, construction and transfer of knowledge, raised in the contents, to achieve the learning result.

The recommended teaching and learning strategies for content in the cognitive and attitudinal areas are:
Presentation by the teacher with active participation of the people who make up the group.

These strategies must be congruent and relevant with the content and learning objectives and must include: Individual activities, team activities and group activities.

The recommended teaching and learning strategies for content in the psychomotor area are:

Practical exercises and projects, Simulation, Demonstration and Execution through individual activities, team activities and group activities that promote the
development of abilities, skills and attitudes.

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LEARNING MODULE No. 3
TITLE OF THE LEARNING MODULE:
Module Code:
CLASSIFICATION OF ACCOUNTS AND ITS STRUCTURE
At the end of the module, the participant will be able to classify accounts and manage their structure, according to
General Objective of the Module::
quality standards and procedures.
N/A
Correspondence with the unit of competence:
Prerequisites: N/A
DURATION IN HOURS: 20 THEORETICAL HOURS: 5 PRACTICAL HOURS: 15

CONTENTS

KNOW KNOW TO DO KNOW HOW TO BE EVALUATION CRITERIA

LEARNING OBJECTIVES
3.1 Classify the accounts, CLASIFICATION OF Classify real and nominal Responsibility -Classifies real and nominal accounts,
according to their ACCOUNTS: accounts. according to their structures and without
structures. Real Accounts supervision.
• Assets
• Passives
• Capital Creativity

Nominal accounts
• Income
• Costs Order.
• Bills

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3.2 Apply the procedure Origin of accounts Apply the procedure for Initiative Apply the procedure for the catalog of
for the catalog of • Debtor the chart of accounts. accounts according to its specifications
accounts. • Creditor correctly.

Chart of accounts Responsibility.

• Concept
• Use.

METHODOLOGICAL STRATEGIES FOR DIDACTIC PLANNING

Teaching and learning strategies

The strategies must promote the understanding, analysis, construction and transfer of knowledge, raised in the contents, to achieve the learning result.

The recommended teaching and learning strategies for content in the cognitive and attitudinal areas are:
Presentation by the teacher with active participation of the people who make up the group.

These strategies must be congruent and relevant with the content and learning objectives and must include: Individual activities, team activities and group activities.

The recommended teaching and learning strategies for content in the psychomotor area are:

Practical exercises and projects, Simulation, Demonstration and Execution through individual activities, team activities and group activities that promote the
development of abilities, skills and attitudes.

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LEARNING MODULE No. 3

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LEARNING MODULE No.4
TITLE OF THE LEARNING MODULE:
Module Code:
PROCEDURES OF AN ACCOUNTING SYSTEM AND RECORD BOOKS
At the end of the module, the participant will be able to apply procedures of an accounting system and record
General Objective of the Module:
books, according to instructions and with the required quality.
Correspondence with the unit of competence: N/A
Prerequisites: N/A
DURATION IN HOURS: 50 THEORETICAL HOURS: 15 PRACTICAL HOURS: 35

CONTENTS

KNOW KNOW TO DO KNOW HOW TO BE EVALUATION CRITERIA

LEARNING OBJECTIVES
4.1 Apply procedures in PROCEDURES OF A Manage accounting systems Initiative - Manages accounting systems and their
the accounting system, ACCOUNTING SYSTEM : and their receipts. receipts, according to procedures and
according to instructions. without error.
• Debits and Credits.

• Balance of an Account. Order

• Basic Accounting Equation.

Apply procedures in the -Applies procedures in the accounting
• Accounting Systems and accounting system. Cooperation. system, according to instructions with
the required quality.
Their Components.

• Concepts Related to the

Elements that make up an
Accounting System.

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CONTINUATION
CONTINUATION...

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LEARNING OBJECTIVES
4.2 Manage record books, BOOKS AND Manage record books. Responsibility - Manages record books, according to
according to procedures. RECORDS DOCUMENTS: procedures, applying appropriate
techniques.

• Books and records

documents
Cooperation

• Journal Entry, General

Major, Assistant Major,
Specialized Journals
Puntuality.
• Sub Auxiliary
Commercial documents
as sources of
information.

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 METHODOLOGICAL STRATEGIES FOR DIDACTIC PLANNING

Teaching and learning strategies

The strategies must promote the understanding, analysis, construction and transfer of knowledge, raised in the contents, to achieve the learning result.

The recommended teaching and learning strategies for content in the cognitive and attitudinal areas are:
Presentation by the teacher with active participation of the people who make up the group.

These strategies must be congruent and relevant with the content and learning objectives and must include: Individual activities, team activities and group activities.

The recommended teaching and learning strategies for content in the psychomotor area are:

Practical exercises and projects, Simulation, Demonstration and Execution through individual activities, Team activities and Group activities that promote the
development of abilities, skills and attitudes.

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LEARNING MODULE No. 5
TITLE OF THE LEARNING MODULE:
Module Code:
COMMERCIAL TRANSACTIONS , RECORDS AND TRIAL BALANCE
At the end of the module, the participant will be able to apply procedures for carrying out commercial
General Objective of the Module:
transactions, according to the established descriptions and standards.
N/A
Correspondence with the unit of competence:
Prerequisites: N/A
DURATION IN HOURS: 57 THEORETICAL HOURS: 17 PRACTICAL HOURS: 40

CONTENTS

KNOW KNOW TO DO KNOW HOW TO BE EVALUATION CRITERIA

LEARNING OBJECTIVES
5.1 Carry out commercial TRANSACTIONS Apply procedures to carry out Initiative -Applies procedures for carrying out
transactions, according to COMMERCIAL: commercial transactions. commercial transactions, according to
the established precisely established descriptions and
descriptions and • Description standards.
standards. • Basic Transactions. Carry out commercial Order
transactions. -Performs commercial transactions and
records, according to instructions with
the required quality.

Integration.

5.2 Manage records and ACCOUNTING RECORDS. Manage records and trial Responsibility - Manages records and trial balance,
trial balance, according to balance. according to procedures and without
procedures. difficulty.

CHECKING BALANCE.
Cooperation and vocation for
service.

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CONTINUATION
CONTINUATION...

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LEARNING OBJECTIVES EVALUATION CRITERIA
5.3 Make a scheme for the SCHEME FOR Apply procedures for the Initiative - Create a scheme for the
reconciliation of accounts, CONCILIATION OF account reconciliation reconciliation of accounts,
according to procedures. THE BILLS. scheme. according to procedures using
appropriate techniques.

Cooperation. -Applies procedures for the

account reconciliation scheme,
according to instructions precisely.

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 METHODOLOGICAL STRATEGIES FOR DIDACTIC PLANNING

Teaching and learning strategies

The strategies must promote the understanding, analysis, construction and transfer of knowledge, raised in the contents, to achieve the learning result.

The recommended teaching and learning strategies for content in the cognitive and attitudinal areas are:
Presentation by the teacher with active participation of the people who make up the group.

These strategies must be congruent and relevant with the content and learning objectives and must include: Individual activities, team activities and group activities.

The recommended teaching and learning strategies for content in the psychomotor area are:

Practical exercises and projects, Simulation, Demonstration and Execution through individual activities, Team activities and Group activities that promote the
development of abilities, skills and attitudes.

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LEARNING MODULE No. 27
Module Code: Learning Module Title: ACCOUNTS PAYABLE AND ACCOUNTS RECEIVABLE
At the end of the module, the participant will be able to apply techniques for managing books in accounts
General Objective of the Module:
receivable and payable, according to the procedures.
N/A
Correspondence with the unit of competence:
Prerequisites: N/A
DURATION IN HOURS: 30 THEORETICAL HOURS: 10 PRACTICAL HOURS: 20

CONTENTS

KNOW KNOW TO DO KNOW HOW TO BE EVALUATION CRITERIA

LEARNING OBJECTIVES
6.1 Carry out procedures PROCEDURES FOR THE -Apply techniques to manage Initiative - Performs procedures to manage
for managing the auxiliary MANAGEMENT OF AUXILIARY auxiliary books of accounts accounts receivable subsidiary books,
ledger of accounts ACCOUNTS RECEIVABLE receivable. according to procedures, without
receivable, according to BOOKS: difficulty.
procedures and
instructions. • Accounts receivable concept Order
• Credit and debit note - Apply the techniques to manage
concept auxiliary books of accounts receivable,
• Accounts receivable according to the instructions correctly.
auxiliary book management
techniques.
Responsibility.

6.2 Carry out procedures PROCEDURES FOR BOOK Empathy - Performs procedures for managing
for managing auxiliary MANAGEMENT, ACCOUNTS auxiliary accounts payable books,
accounts payable books, PAYABLE AUXILIARIES: according to the explanations using
according to the appropriate techniques.
explanations. •Concept of accounts payable
Collaboration.

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CONTINUATION

CONTINUATION...

KNOW KNOW TO DO KNOW HOW TO BE

LEARNING OBJECTIVES EVALUATION CRITERIA
6.3 Apply the techniques TECHNIQUES FOR BOOK -Apply techniques to manage -Self-control. - Apply the techniques to manage
to manage auxiliary books MANAGEMENT, ACCOUNTS auxiliary books of accounts auxiliary accounts payable books,
of accounts payable, RECEIVABLE ASSISTANT. payable. according to indications with the
according to indications required quality.
with the required quality.

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 METHODOLOGICAL STRATEGIES FOR DIDACTIC PLANNING

Teaching and learning strategies

The strategies must promote the understanding, analysis, construction and transfer of knowledge, raised in the contents, to achieve the learning result.

The recommended teaching and learning strategies for content in the cognitive and attitudinal areas are:
Presentation by the teacher with active participation of the people who make up the group.

These strategies must be congruent and relevant with the content and learning objectives and must include: Individual activities, team activities and group activities.

The recommended teaching and learning strategies for content in the psychomotor area are:

Practical exercises and projects, Simulation, Demonstration and Execution through individual activities, team activities and group activities that promote the
development of abilities, skills and attitudes.

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LEARNING MODULE No. 7
Module Code: Learning Module Title: INTERNAL CASH CONTROL
At the end of the module, the participant will be able to manage internal cash control, according to
General Objective of the Module:
procedures.
N/A
Correspondence with the unit of competence:
Prerequisites N/A
DURATION IN HOURS: 20 THEORETICAL HOURS: 10 PRACTICAL HOURS: 10

CONTENTS

KNOW KNOW TO DO KNOW HOW TO BE

LEARNING OBJECTIVES EVALUATION CRITERIA
7.1 Manage petty cash, SMALL BOX: Create funds, disbursements and Responsibility -Manages petty cash, according to
according to procedures. receipt of funds. procedures and without difficulty.
• Petty Cash Concept
• Fund Creation - Create funds, disbursements and
• Disbursements Order. receipt, according to instructions
• Replenishment of Funds following the required measures.
• Accounting.

7.2 Perform bank CONCILIATION Detect any posted deposit that Cleaning -Performs bank reconciliation,
reconciliation, according BANKING: did not reach the bank. according to quality standards,
to quality standards. taking appropriate precautions.
• bank book Account for all bank charges.
• bank status
Detect errors in the amounts, in - Detects errors in the amounts, in
• Deposit in transit your own accounting books or in its own accounting books or in the
• Checks in transit the bank account. Creativity. bank account, according to the
• Credit notes procedures correctly.
• Debit notes
• Troubleshooting
• Accounting.

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 METHODOLOGICAL STRATEGIES FOR DIDACTIC PLANNING

Teaching and learning strategies

The strategies must promote the understanding, analysis, construction and transfer of knowledge, raised in the contents, to achieve the learning result.

The recommended teaching and learning strategies for content in the cognitive and attitudinal areas are:
Presentation by the teacher with active participation of the people who make up the group.

These strategies must be congruent and relevant with the content and learning objectives and must include: Individual activities, team activities, and group activities.

The recommended teaching and learning strategies for content in the psychomotor area are:

Practical exercises and projects, Simulation, Demonstration and Execution through individual activities, team activities and group activities that promote the
development of abilities, skills and attitudes.

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 LEARNING MODULE No. 8
Module Code: Learning Module Title: PAYROLL
At the end of the module, the participant will be able to make payroll, according to the procedures and
General Objective of the Module:
instructions.
N/A
Correspondence with the unit of competence:
Prerequisites: N/A
DURATION IN HOURS: 30 THEORETICAL HOURS: 10 PRACTICAL HOURS: 20

CONTENTS

KNOW KNOW TO DO KNOW HOW TO BE EVALUATION CRITERIA

LEARNING OBJECTIVES
8.1 Make payroll, PAYROLL: Balance payroll. Discretion - Makes payroll, according to
according to procedures. procedures correctly.
• Payrolls: Concept

• Bonus (According to current

Law)
Apply procedures for
• Easter regalia. calculating the Easter
bonus and royalty. Order. - Applies procedures for calculating the
Easter bonus and royalty, according to
their specifications.

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CONTINUATION
CONTINUATION...

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LEARNING OBJECTIVES
8.2 Calculate payroll • Payroll Deductions and Calculate payroll deductions Initiative -Calculate payroll deductions and
deductions and Withholdings and withholdings. withholdings, complying with local
withholdings, according * Income Taxes (ISR) precautions.
to procedures
* Social Security 8701
* Law 116 (INFOTEP)
* Law 1692

• Payroll Matching Process Responsibility.

• Payroll Accounting.

8.3 Calculate labor Calculate labor benefits. Order -- Calculate labor benefits, according
benefits, according to
• Employment benefits
to procedures and without difficulty.
procedures.

• Employer payrolls.
Discretion.

Digitize the payroll.

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 METHODOLOGICAL STRATEGIES FOR DIDACTIC PLANNING

Teaching and learning strategies

The strategies must promote the understanding, analysis, construction and transfer of knowledge, raised in the contents, to achieve the learning result.

The recommended teaching and learning strategies for content in the cognitive and attitudinal areas are:
Presentation by the teacher with active participation of the people who make up the group.

These strategies must be congruent and relevant with the content and learning objectives and must include: Individual activities, team activities and group activities.

The recommended teaching and learning strategies for content in the psychomotor area are:

Practical exercises and projects, Simulation, Demonstration and Execution through individual activities, team activities and group activities that promote the
development of abilities, skills and attitudes.

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LEARNING MODULE No. 9
Title of the Learning Module: INVENTORY MANAGEMENT , ADJUSTMENT ENTRIES AND FINANCIAL
Module Code:
STATEMENTS.
At the end of the module, the participant will be able to account for and manage inventories according to quality
General Objective of the Module:
standards.
N/A
Correspondence with the unit of competence:
Prerequisites: N/A
DURATION IN HOURS: 50 THEORETICAL HOURS: 20 PRACTICAL HOURS: 30

CONTENTS

KNOW KNOW TO DO KNOW HOW TO BE

LEARNING OBJECTIVES EVALUATION CRITERIA
9.1 Manage the concept of INVENTORIES: Order - Manages the inventory concept,
inventory and depreciation, according to procedures and with
according to methods and • Inventory Concept the required quality.
categories.
• Inventory management
Cleaning
• Accounting for
Inventories.
Responsibility .
VERIFICATION ON DEPRECIATION:

• Depreciation: Concept

• Methods and categories

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CONTINUATION

CONTENTS

KNOW KNOW TO DO KNOW HOW TO BE EVALUATION CRITERIA

LEARNING OBJECTIVES
9.2 Make accounting MAKING ADJUSTMENT SEATS: Prepare the adjusted trial balance. Responsibility - Makes accounting entries, according
entries, according to to instructions and procedures, without
instructions and - Work sheets error.
procedures. - Adjustment Seat:
* Settings Accounts
- Adjusted Trial Balance.

Order.

9.3 Prepare financial REALIZATION OF Prepare financial statements Cooperation - Prepares financial statements,
statements, according to STATE according to classification according to
FINANCIAL:
classification. its specifications.

Financial statements:
Concept
Goals
Characteristics - Classifies the financial statements
Tolerance.
Classification according to their correctly according to the instructions.
purposes
Components
Formats.
Classify the financial statements.
METHODOLOGICAL STRATEGIES FOR DIDACTIC PLANNING

Teaching and learning strategies

The strategies must promote the understanding, analysis, construction and transfer of knowledge, raised in the contents, to achieve the learning result.

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 LEARNING MODULE No. 10
The recommended teaching and learning strategies for content in the cognitive and attitudinal areas are:
Presentation by the teacher with active participation of the people who make up the group.

These strategies must be congruent and relevant with the content and learning objectives and must include: Individual activities, team activities and group activities.

The recommended teaching and learning strategies for content in the psychomotor area are:

Practical exercises and projects, Simulation, Demonstration and Execution through individual activities, team activities and group activities that promote the
development of abilities, skills and attitudes.

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 Learning Module Title: BOOK CLOSING AND POST CLOSING TRIAL BALANCE
Module Code:
At the end of the module, the participant will be able to close the Book and post-closing Trial Balance, according
General Objective of the Module:
to the instructions.
N/A
Correspondence with the unit of competence:
Prerequisites: N/A.
DURATION IN HOURS: 25 THEORETICAL HOURS: 10 PRACTICAL HOURS: 15

CONTENTS

KNOW KNOW TO DO KNOW HOW TO BE EVALUATION CRITERIA

LEARNING OBJECTIVES
10.1 Carry out book BOOK CLOSING: Closing the accounting Order - Close books, according to instructions
closing according to books. and without difficulty.
procedures. • Book Closing
• Procedures for the Closing Responsibility.
Process

10.2 Prepare a post- TRIAL BALANCE Perform post trial balance Initiative - Performs post-closing trial balance
closing trial balance POST – CLOSING: closing. according to indications, applying
according to the appropriate techniques.
instructions. • Trial Balance after Closing
Ato-control.
• Error Location.

METHODOLOGICAL STRATEGIES FOR DIDACTIC PLANNING

Teaching and learning strategies

The strategies must promote the understanding, analysis, construction and transfer of knowledge, raised in the contents, to achieve the learning result.

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 LEARNING MODULE No. 10
The recommended teaching and learning strategies for content in the cognitive and attitudinal areas are:
Presentation by the teacher with active participation of the people who make up the group.

These strategies must be congruent and relevant with the content and learning objectives and must include: Individual activities, team activities and group activities.

The recommended teaching and learning strategies for content in the psychomotor area are:

Practical exercises and projects, Simulation, Demonstration and Execution through individual activities, team activities and group activities that promote the
development of abilities, skills and attitudes.

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5.- RESOURCE REQUIREMENTS

1. Training Environment

- Classroom with the indicated pedagogical space 23 m to 27 m , adequate lighting and ventilation.
2 2

- Workshop
Tables
- Chair
Facilitator desk

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2. MASTER LIST
DESCRIPTION
No. UNIT AMOUNT
MATERIALS

1) Thick or hard cardboard Sheet 5

2) Small clip 33 mm of 100 units Boxes 2
3) 3", 14" and 18" columns block 3 each
4) Social security form Tube 18
5) Income tax form unit 18
6) Law 116 payment form Book 1
7) Eraser Unit 5
8) Staples Boxes 2
9) Auxiliary ledger sheets Unit 100
10) General Ledger Sheets " 100
11) thick markers " 10
12) Bond Paper 8 1/2 x 11 Ream 1
13) Carbon paper 8 1/2 x 11 “ 1
14) Income and expense stubs Unit 1
15) Standard Fixed Asset Cards
Unit 40

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 TOOLS
1 Stapler Unit 2

2 Drill " 5

3 Rules of 12 " 18

4 Staple remover " 5

5
Pencil sharpener " 3

EQUIPMENT
1 Standard calculator Unit 18

FURNITURE
1 Desk with chair for facilitator 25X32X42 feet Unit 1
2 Table for participants " 18
3 Board " 1
4 Chairs for participants " 18

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6.- DOCUMENTARY REFERENCES

1 .- GUAJARDO CANTU, GERARDO

FINANCIAL ACCOUNTING
USA, PRENTICE HALL, 6TA. EDITION, 1988

2 .- GUAJARDO CANTU, GERARDO

ACCOUNTING FOR NON-ACCOUNTANTS
MEXICO, MCGRAW HILL, 2ND EDITION, 2005

3 .- TORIBIO, DAMASO
ACCOUNTING FOR THE FIRST LEVEL
MEXICO MCGRAW HILL, 11TH EDITION, 2003

4 .- LARA, JOSE A
UNIVERSITY PRACTICAL ACCOUNTING, BOOK 1
SANTO DOMINGO, RD EDITOR WE ARE GRAPHIC ARTS, 1ST EDITION, 2003

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INFOTEP
ISO 9001 CERTIFICATION
This document corresponds to the ACCOUNTING ASSISTANT Program in the qualification modality. It was prepared according to PT-ONA-052 in the
Management of Standards and Teaching Development, through the Department of Curriculum Development and Linkage.

ORGANIZED AND/OR DESIGNED BY : Lic. Roselyn Brito

Technical Department of Development and
Curricular Linkage National Office, INFOTEP

REVIEWED BY : Lic. Luz María Mena

Head of Development Department
Curricular Linkage, INFOTEP

VERIFIED BY : Lic. Maura A. Corporan Solano

Standards and Teaching Development Manager.
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SPECIALISTS
: Lic. Petra Feliz, INCOFT director
Lic. Victoria Naranjo, PRO MADRE director
Lic. Ireno Lapaix, director ITEROM
Lic. Febles, director AY B MASTERS (Central Regional Management)..

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Lic. Mercedes Pérez, SECOM director
Lic. Vicente Binet Fabián, INCOTE director (Southern Regional Management)..

Dr. Hilda Pichardo, director Father Fantino

Lic. Oneida Molina, director of CTC MOLINA, SRL (Northern Regional Management)..

Lic. Marvis Lynch Harris, SIDESA director

Lic. Jose L. Venzan M, CADEMP director (Eastern Regional Management)..

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INFOTEP
Regional Management: System Operating Center (COS):
Improvement Suggestions for the Review of Training Programs
Name of the Training Action Facilitator:
Date:

ISO 9001 CERTIFICATION

Page Current content Proposal Rationale for improvement

Regional Management or Name of the COS: Write the name of the Regional Management or name of the COS responsible for the execution
of the training action.

Facilitator_________________________________ Supervisor_________________________________
NOTE: If your proposal takes up more space than the form contains, you may attach additional sheets.

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Training Action: The name of the training action is written exactly as it appears in the programming.
Facilitator: Write the name of the teacher responsible for the training action.
Date: Write the actual date on which the improvement proposal is made.
Page: The number of the program page is written, where the improvement is located.
Current content: The information that is suggested to be modified is written, as it appears in the training action program.
Proposal: The suggestion or proposal for change is written about how the content should appear within the training program, specifying
whether it should be eliminated, changed order, merged or inserted new information.
Justification for the improvement: Write why there is a need for a change in the content of the training program.
Facilitator: Write the full name of the Facilitator who teaches the training action.
Supervisor: Write the full name of the workshop manager/Advisor, responsible for the training program .

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