Distance State University

Academic Vice-Rectorate

School of Administrative Sciences

Basic Accounting Chair

ACADEMIC ORIENTATION

Asignatura:Contabilidad II

Code:00227 Credits:4

Academic degree: DIPLOMA

Mode: DISTANCE Level of virtuality: INTERMEDIATE

Subject mediated through the virtual platform

Course instructor: Carlos Arguedas Madrigal

Email:carguedasm@[Link]

THIRD QUARTER

2022
Accounting II Código: 00227

Table of contents

1. Introduction..............................................................................................................................3
2. Descripción de la asignatura...............................................................................................3
3. General Objective.....................................................................................................................3
3.1. Learning objectives..............................................................................................3
{"4. Contenidos":"4. Contents"}
5. Methodology...............................................................................................................................6
6. Materials and Teaching Resources
6.1. Audiovisuals....................................................................................................................6
7. Activity schedule.................................................................................................8
8. Assessment of learning........................................................................................11
8.1. Rounding rules...................................................................................................11
8.2. Approval of the subject.....................................................................................11
9. Techniques and instruments for assessing learning................................11
9.1. Prueba ordinaria............................................................................................................12
9.2. Differential test......................................................................................................12
9.3. Replacement Test....................................................................................................12
9.4. Individual practical work........................................................................................12
10. References...........................................................................................................................13
11. General considerations..............................................................................................13
11.1 Office hours of the department..........................................................................13
11.2 Plagiarism
12. Universal Design for Learning..................................................................................14
12.1 NVDA Program Configuration........................................................................15
12.2 Access to the Virtual Campus of the subject.......................................................17
How do I access the EducaU Virtual Campus?......................................................................20
How to log in to the session?...............................................................................................22
Where to view the subjects you enrolled in?
When do you have access to your online course available?
12.3. Library Information...................................................................................25

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Read this Academic Orientation document in full

1. Introduction
The subject Accounting II takes an approach to accounting from the
analysis and interpretation of International Financial Reporting Standards
Financial from a harmonious conceptual perspective that will allow for
student contextualize the economic and financial reality based on
globalized accounting procedures.

2. Descripción de la asignatura
The course Accounting II aims to support learning in the
process of recognition, measurement, and presentation of the main items
accounts that show a Statement of Financial Position. The subject addresses
the development of accounting based on International Standards
Financial Information providing updated and relevant accounting content
in accordance with the current regulations in Costa Rica.

3. General Objective
Apply the regulations of the International Financial Reporting Standards
Financial in the presentation of the Financial Statements, in such a way that it
I conducted a critical analysis of the different accounting contexts.

3.1. Learning Objectives

The learning objectives of the subject are as follows:

Understand the relationship between the internal control system and its components
and the role it plays in the accounting process.

2. Analyze the nature and origin of cash and bank accounts and
financial investment instruments (temporary investments) for the
adequate procedure for initial and subsequent accounting registration.

3. Differentiate between accounts receivable, notes receivable, and inventories

for the determination of the basis for recording and presenting those items
in the financial statements.

4. Differentiate between common and preferred shares in relation to registration,

valuation, information and forms of control.

5. Apply international regulations regarding classification, valuation and

presentation of property, plant, and equipment.

6. Acquire knowledge about heritage and the different items that it encompasses.
they form for the registration, valuation, and presentation in the statements
financial

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4. Contents
The content of each learning objective is as follows:

1. Accounting and the internal control system:

• Concept of the internal control system

• Components of the internal control system

• Accounting as a tool in the internal control system

2. Caja y bancos e instrumentos financieros de inversión corrientes (inversiones

transitory)

• Description of the general cash box and petty cash

• Disclosure in the financial statement of the bank account

• Initial and subsequent recording of cash and bank accounting entries

• Control over cash and bank accounts

• Concept of: financial instrument

ü Investments available for sale

ü Investments in negotiable securities

ü Investments held until maturity

• Information to disclose and controls over investments.

3. Financial instruments receivable (Accounts receivable and documents receivable)

to charge) and inventories:

• Concept and classification of accounts and documents receivable

• Presentation and disclosure in the financial statements

• Controls over accounts and accounts receivable

• Estimation of uncollectibles

• Classification and inventory recording methods

• Inventory controls

4. Non-current financial instruments (long-term investments):

• Long-term investment concept

• Classification into common and preferred shares

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• Initial and subsequent registration of investment options

ü Equity financial instruments (stocks)

ü Debt financial instruments (bonds)

• Presentation and disclosure in the financial statements of the types of

investment

ü Available for sale

ü Negotiable securities

ü Maintained until maturity

• Registration of dividends in capital instruments

• Registration of investments in debt instruments

5. Property, plant and equipment:

• Definition and classification of property, plant, and equipment assets

• Initial and subsequent registration

• Depreciation methods

• Revaluation of assets

• Deterioration of property, plant and equipment value

• Presentation of information to be disclosed in the financial statements

• Control over property, plant and equipment

6. Equity or capital stock

• Classification of the accounts that make up the equity

• Define the concept of partner contribution

• Define the concept of additional paid-in capital, profit or loss for the period,
accumulated earnings, donated capital

• Prepare the statement of changes in equity

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5. Methodology
For the study and analysis of the subject, a teaching unit is used
complementary multimedia teaching materials which are oriented towards
the understanding and implementation of the accounting process.

Each chapter of the textbook can be supplemented through the forum.

asynchronous academic in the Virtual Campus EducaU, for this each student
has the responsibility of carefully reading the material
Write and develop the practical exercises proposed in each topic beforehand.
from the tutorial.

This subject is offered in a distance learning format with the support of resources.
technological, so it has activities in the Virtual Campus EducaU,
that allow the development of communication and interaction processes between the
participating individuals. The platform is available from Monday to Friday during hours
from 8 a.m. to 4:30 p.m.

6. Materials and Didactic Resources

In the subject, the educational unit "Accounting as
control instrument and basis for managerial decision-making
author Isabel Cristina Pereira Piedra. Costa Rica. EUNED Publishing, 2018.

This written material is based on the International Financial Reporting Standards

Finance with a solid and rigorous conceptual perspective through the use of
illustrations and practical exercises.

Regarding the EducaU Virtual Campus ([Link] it is carried out

an interaction with the student body in order to reinforce each of the
chapters and procedures for accounting for different accounting items
through the evacuation of inquiries, case developments, and material
complementary.

6.1. Audiovisual

The subject has the following audiovisual resources Podcast in

[Link] at the following email address:
Current financial instruments 1
[Link]
financial?in=audiovisualespodcastuned/sets/serie-podcast-accounting-ii

Current financial instruments 2

[Link]
sale?in=audiovisualespodcastuned/sets/podcast-series-accounting-ii

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Non-current financial instruments

[Link]
currents?in=audiovisualespodcastuned/sets/serie-podcast-contabilidad-ii

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7. Activity schedule
Dates Activities Contents
Chapter 1. Accounting and
From the 26th of Tutoring I: Virtual tutoring, resources internal control system.
September to complementaries, consultation forum. Chapter 2. Cash and banks
October 15 Virtual Campus EducaU. financial instruments of
current investment.
Chapter 3. Instruments
Tutorial
From the 17th to the 29th
II: Virtual tutoring, resources financial receivables
complementary, consultation forum. (Accounts receivable and
of October
EducaU Virtual Campus. documents receivable) and
inventories.
Chapter 1 and 2. Available from
Wednesday 19 Quiz: Virtual Campus EducaU.
from 00:30 hours to 23:30
of October Duration 25 minutes
hours.
First ordinary exam. Theoretical Chapters 1, 2, and 3. Available
Wednesday, 2 of
practice. Virtual Campus EducaU. from 00:30 hours until
November
Duration 3 hours. 11:30 PM.
Tutorial III: Virtual tutoring, resources Chapter 4. Instruments
From the 3rd to the 12th of
complementary, consultation forum. non-current financials.
November EducaU Virtual Campus.

From the 25th of Stage 1: period to download the

October 16 individual practical work. Chapters 1, 2, and 3 available.
November in Virtual Campus EducaU.
Stage 2: work evaluation
Miércoles 16 Available from 00:30 hours
individual practical on campus
of November at 11:30 PM.
Virtual Educa. Duration 25 minutes
Chapter 5. Property, Plant
From the 14th to the Tutoring
26th IV: Virtual tutoring, resources and Team. Chapter 6.
of November complementary, inquiry forum. Equity or capital stock.
Campus Virtual EducaU.
Second ordinary test. Theoretical Chapters 4, 5, and 6. Available
Wednesday 30
practice. EducaU Virtual Campus. from 00:30 hours until
of November
Duration 3 hours. 11:30 PM.

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Take the following into account:

• It is the student's responsibility to regularly check the platform.

what is the means of communication between the teacher and the student.

[Link]

• The subject has four synchronous tutorials, lasting two hours each.
each one. Based on the proposed activity schedule on the page
8, each teacher will coordinate with their respective students the schedule of the
class sessions, which will be conducted through the tool
Teams.

• The student has free access to the Teams tool through

Microsoft Office 365. In order to have access to the educational resources of
the tool downloads directly to the computer, or
If you are using a mobile device, download the app.

• The subject is scheduled on the EducaU platform as "Grouping"

for mediation", is an academic space shared by the student body of
general form. Upon entering, you can access additional educational resources
and also make inquiries regarding the didactic unit by clicking on:

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• In each tutorial, an asynchronous query forum will be enabled to carry out the
order the contents based on the teaching unit. The teacher has
48 hours to respond.

• Any question and answer made through the EducaU forum can
to be viewed by other students, thus supporting the process of
learning.

• It is very important that the student verifies the email address.

electronic at the time of enrolling in the subject, since that
The mailbox is used to create tutoring groups and carry out the
call through the Teams tool.

• This subject has a replacement test (see Article 48, subsection b, of

General Student Regulations). The student can only make up one
ordinary test, whether: in which he/she obtained fewer points or that for some reason
circumstance has not completed one of the two tests. This exam evaluates
the same chapters as the regular exam and has a duration of three hours.
The day and time of the application of these evaluation instruments is published
on the university website, subject to the approval of the vice-rectorate
academic.

• The enrollment for the resit exam is done from the Student Environment.
and is indispensable:

[Link]

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8. Assessment of learning
The General Student Regulation in its article 56 establishes: 'the grades
they will be awarded on a scale of zero (0) to ten (10), using multiples of 0.5.
The following example shows the rating that will be given to each one of
the items of the summative evaluation:

Type of instrument Value

Quiz 1.00
Individual practical work 2.00
Ordinary trial 3.50
II Ordinary test 3.50
Total 10.00

8.1. Rounding rules

The rounding criteria for the final average established in article 56 of
General Student Regulations are as follows:

The grade in each subject will be obtained through an average.

weighted average of the grades obtained in the activities of
scheduled evaluations. The weighted average of the subject
it will be rounded to the nearest whole unit or half unit using the
simple rounding rules; that is, if the decimal part of the average
is greater than or equal to 0.25 and strictly less than 0.75
round to 0.5 otherwise round to the nearest unit
close. For example, if a weighted average is 6.75, this
rounding process will assign you a grade of 7.0 for the course. If the
weighted average is 6.25, the course grade will be 6.5.

8.2. Approval of the subject

The General Student Regulations, in its article 56, defines that the grade of
The passing grade for the subject will be 7.0.

9. Techniques and instruments for evaluating learning

The subject employs various methods for the assessment of learning.
instruments: two ordinary tests, a quiz, and an individual practical work,
which apply exclusively in the EducaU Virtual Campus.
instruments encompass the content of the didactic unit explicitly and
support for the student to develop the skills and abilities they require
the professional.

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9.1. Ordinary test

The ordinary test consists of theoretical and practical exercises of the
teaching unit of the subject. Being two ordinary tests, each evaluates
specific topics, so that during the quarter it is possible to address the
total study objective. Each test comes with an answer key, which
allows appropriately setting the score for each student and receiving
feedback.

9.2. Differential test

The differentiated test has the same characteristics as the ordinary test.
It corresponds to duly substantiated special cases to the chair, who
define the date of the test application.

9.3. Replacement test

It is applied only once to replace only one of the ordinary tests, of
each subject, due to failure or non-presentation of it.

The replacement test has the same characteristics as the ordinary test.
It will evaluate the same content and learning objectives corresponding to the
ordinary test that is retaken. The grade obtained replaces the score of the
ordinary test. This test is applied on the EducaU platform.

9.4. Practical work

The student will develop a project individually on the theme
theoretical practice that permeates the subject. This project aims to
student body identify, recognize and record the main items and
theoretical concepts of the different accounting processes for the formation of
the financial statements.

The individual practical work will be available on the EducaU Virtual Campus.
(review the activity schedule) for the students to download the
file with the exercises that must be developed.

The work must not be sent by any electronic means; if you do, it will not be
subject of qualification. The student will use the EducaU Virtual Campus to give
response to theoretical and practical cases through a multiple-choice questionnaire
multiple.

For the evaluation of the quiz, the questionnaire modality will also be used.
multiple choice.

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10. References
State Distance University. (2005). Academic Management Regulations
The State Distance University. San José: Academic Vice Presidency. San
José: Information, Documentation and Bibliographic Resources Center
(CIDREB). Area of Institutional Information and Documentation.

State Distance University. (2012). General Student Regulations. San

José: Academic Vice-Rectorate. Center for Information, Documentation and
Bibliographic Resources (CIDREB). Information and Documentation Area
Institutional

11. General considerations

The application of the assessment instruments for this subject is carried out at
through the EducaU Virtual Campus. This platform provides
relevant information, practices on the studied chapters and support
academic to improve learning through the asynchronous forum it has
each tutorial.

11.1 Office hours of the department

Tuesdays and Thursdays 2 p.m. to 4:30 p.m. Phone 2527-2389 or by email
electronic to carguedasm@[Link]. If you need to send a query to
The course manager must indicate: full name, ID number and
nombre de la asignatura. Si no aporta los datos anteriores, no se puede atender
the timely requirement for information.

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11.2 Plagiarism

12. Universal Design for Learning

These academic guidelines are developed considering the Design
Universal Design for Learning (UDL) so that students can
access the material in different ways, considering organizations
visuals of the information up to alternative texts for images and links
web. If you need a program for reading the guidelines
academic because they have low vision or have another visual disability, they are given

recommend the use of NVDA (Non Visual Desktop Access, for its acronym in
English) and you can access the following link to download it:
[Link]

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12.1 NVDA program configuration

Once the program is installed, access NVDA and in the 'Preferences' choose the
Document Formatting Option...

The options that must be checked for the reading are:

Announce comments.

Announce editor revisions.

Announce spelling errors.

["Announce pages.","Announce tables."]

▪Announce row headers - table column.

Announce links.

Announce headlines.

Announce lists.
Announce appointments.

Announce landmarks.

Announce milestones.

Announce if it accepts click.

The following image shows the settings to improve reading of

this document:

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12.2 Access to the Virtual Campus of the subject

UNED has three virtual campuses EducaU, EstudiaU, and AprendeU, but
this subject will be offered in the Virtual EducaU Campus, from this space
will be able to carry out educational processes, organize themselves and communicate with their
classmates and the teacher.

Requirements for the use of Virtual Campuses

For a good user experience and navigation within the Virtual Campus
you must have at least the following:
Desktop or laptop PC
• Hardware
ü Desktop or laptop computer with a 13-inch screen or
superior with minimum capability to view HD video (resolution of
1280 x 720 pixels.
ü Free disk storage space: minimum 1GB - 5GB or more
it is recommended to download and store files.
ü Processor: 1 GHz (minimum), 2 GHz dual-core is recommended or
superior.
ü Memory: 4 GB (minimum), 8 GB or higher is recommended.
ü Physical network connection (network cable) or wireless (WiFi) with speed
equal to or greater than 5 Mbps download and 1 Mbps upload.
ü Use an online speed tester to find out your actual speed:
[Link]
[Link]
[Link]

• Software
ü Operating system
§ Windows 8.1 (until January 2023), Windows 10, Windows 11 or
superior.
§ MacOS 10.12 (Sierra), 13 (High Sierra), 10.14 (Mojave), 10.15
(Catalina), 11.0 (Big Sur), 12.0 (Monterey) or higher.
ü Web browser: Chrome, Firefox, Safari or Edge updated to their latest version
version. It should be noted that Internet Explorer browser is not supported.
You can check your browser version at:
[Link]

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ü Having access to two of the web browsers mentioned above,

updated to the latest version, in case there are difficulties
with one of them I can make use of the other.

ü A microphone, headphones or speakers, and a compatible camera for use in

web browser
ü An institutional email account, which is visible from the Environment
Student, as it will be required to recover your password in case of
that I forgot it.

ü Enable pop-ups in the web browser when the

online platform requires it.
• Security
ü Verify that the URL you are accessing is correct.
example [Link] without letters or special characters
additional).
ü Check the authenticity and privacy of the site at the lock symbol at
start of the URL, check that the URL address is correct, that the
the connection is secure and the certificate is valid:

Mobile device
• Hardware:
ü Tablet or smartphone device with a minimum capacity for
view HD video (resolution of 1280 x 720 pixels).
ü Free disk storage space: minimum 1GB - 5GB or higher
it is recommended to download and store files.
ü Processor: 1 GHz (minimum), 2 GHz dual-core recommended or
superior.
ü Memory: 4 GB (minimum), 8 GB or higher is recommended.
ü Wireless network connection (WiFi) or mobile data (3G or higher) with
speed equal to or greater than 5 Mbps download and 1 Mbps upload.

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Use an online speed meter to know your actual speed:

[Link]
[Link]
[Link]

• Software:
ü Operating System
§ Android 10, 11, 12, 13 or higher.
§ iOS 11.x, 12.x, 13.x, 14.x or higher.
§ iPadOS 13.x or higher.
ü Tested web browser: Mobile Safari or Google Chrome.
You can check your browser version at:
[Link]
ü Having access to the two web browsers mentioned above,
updated to the latest version, so that in case you have difficulty
with one of them I can make use of the other.
ü Microphone, speakers, and camera integrated into the device.
ü An institutional email account, which is visible from the Environment
Student, as you will need it to recover your password in case of
that I forgot it.

ü Enable pop-ups in the web browser when the

online platform requires it.
• Security
ü Check that the URL you are accessing is correct.
example [Link] without special letters or characters
additional)
ü Check the authenticity and privacy of the site in the browser menu
mobile in the "Website information" option, check that the address
The URL is correct, the connection is secure and the certificate is
valid

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How do I access the EducaU Virtual Campus?

Access to the virtual campus can be done from a web browser or
using the mobile application Campus Virtual UNED.

From the web browser

If accessing from a web browser, you must type: [Link],

you can do it in two different ways.
Option 1

In the main menu of the UNED page, locate the Students option, there
you will find the direct link to access EducaU.

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Option 2

On the main page of UNED, locate the Zone U section, there you will find the
direct link to access EducaU.

From the UNED Virtual Campus App

You can also access it from the mobileCampus application.

Virtual UNED, which is available for mobile devices
with iOS and Android operating system. To know how
download it consult:
• Manual for Android Operating System:
[Link]
ual_App_Campus_Virtual_UNED_2021_Android.pdf
• Manual for iOS operating system:
[Link]
ual_App_Campus_Virtual_UNED_2021_iOS.pdf
The use of this application is recommended for:

• Receive notifications of the subject's activity.

• Check the internal email of the platform
• Review the materials and instructions for the subject's activities.
• Check announcements and delivery scheduling.
• Check grades.
• Maintain communication with teachers and classmates.

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How to log in to the session?

To access the session, the following information is required:

User

It is your ID number in a format of ten digits, without dashes or spaces.

Examples:

If your identification number has 7 digits (1-234-567) you must enter:

0102340567
If your identification number has 8 digits (1-1456-052) you must type:
0114560052

However, if you are a foreign student or resident, your User

it will consist of the identification number you used when making the
enrollment.
Password.
Based on the following premises, execute what is indicated as applicable:

• Students using this Virtual Campus for the first time

They must write the word Uned with the U in uppercase followed by the symbol
point ("."). Subsequently, and without leaving space, you must type your date of
birth, registered on your identification; applying the format: two digits
the day, two digits of the month, and the last two digits of the year.

Example:

If you were born on February 7, 1985, you should type:

Unit.070285

Upon entering, you will be asked to change your password, keep in mind that
to do this, you must comply with the requirements indicated on the screen;
subsequently this will be the one that must be used. It is worth noting that this

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action must be done from a web browser, as the application

does not allow it to be done.

• Regular students

They are all those students who have been using EducaU in semesters.
previous or since the first quarter of 2019, for this enter the password
that has been used, in case you do not remember it, please consult the following
section.

• Students who forgot their password

In case of having problems with access or if you forgot your password for
to log in, you should use the option: Did you forget your password? (Located in the
main page of the platform). From where you can generate a new one.

For better visualization of how to access the platform, you can

consult the tutorial video found at the following link:
[Link] use the following QR code.

Where to view the subjects you enrolled in?

Upon entering EducaU, locate the section 'Course Overview', which shows
in the name of all the subjects in which he is enrolled, in this Campus
Virtual. To access the virtual environment of this subject, click on the
nombre:

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When do you have access to your online course available?

Access to the EducaU environments will be available starting from the first Monday.
from the official start of each academic period. For the third term...
The entry date will be Monday, September 26, 2022.

What support is provided to learn how to use the Virtual Campus?

The UNED provides three official means through which you can learn to
to use the virtual campus, the following are described:
1. Webinar "Induction to the virtual campus AprendeU, EstudiaU and
EducaU on September 27, 2022, starting at 6:00 p.m.
2. On the website of the Online Learning Program (PAL)
([Link] can be found in the menu
Students, the options: Manuals, Tips and Frequently Asked Questions
about the virtual campus, visit it in the Learning Resources section
located on the main page of the UNED.
3. On the YouTube channel of Online Learning, there are videos.
tutorials that will guide you regarding the input and technical use of the
different tools that you will find in the virtual campus. You can access
through the link [Link]
4. The Facebook social network page "Online Learning", to be
up to date with notices and communications regarding the virtual campus.

Additionally, the Online Learning Program makes available to the

students the emailaprendizajeenlinea@[Link] that they can
channel your inquiries regarding the technical use of the Virtual Campus EducaU.

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12.3. Library Information

LIBRARY - ONLINE SERVICES

On [Link], access the Library and you will be able to:

• Get to know the different services available to you

• Check the online catalog for information on physical collections
and full text, as well as its availability
• When registering with your Office 365 account* (without the domain
@[Link]) you can access your history in the library, renew in
line their loans and reserve material that is currently checked out
• Access a variety of digital resources with millions of articles
scientists, books publications serialized, audiobooks
documentaries, bibliographic managers. (As this service
exclusive for students, it is required to access with your account
of Office 365)
• Request loan of materials from libraries of other institutions
• Make global queries in databases through
CITIUS metasearch engine.

DIGITAL RESOURCES AT YOUR DISPOSAL

Remember that your Office 365 account is your institutional email and
stands out in his/her student environment.

For any library-related inquiries, if you need guidance.

and support, in person and remotely, it will be a pleasure to assist you
at the phones 2527-2261 and 2527-2262, by email
electroniccirculacion@[Link] or on Facebook by accessing
[Link]/bibliounedcr

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[Link]

circulacion@[Link]
rcerdasc@[Link] 2527-2261 / 25272262 /
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[Link]
fchinchilla@[Link]
____________________________________________________________ 2527-2407
UNED: Meritorious Institution of Education and Culture