2 Taller de Accounting

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INSTITUCIÓN EDUCATIVA DISTRITAL TÉCNICA BILINGÜE Código: F-GA

JORGE NICOLÁS ABELLO


Versión Nº: 02
Educamos con calidad y fe para la
Fecha : 17-03-2020
autonomía y la productividad
Guía de Aprendizaje Página 1 de 1
Barranquilla – Atlántico

1. IDENTIFICACIÓN DE LA GUIA DE APRENDIZAJE


ÁREA: ACCOUNTING GRADO: 10º
Nombre: Carlos Andrés Acosta
Domínguez
TEMA: Labor contract FECHA: Julio 27 de 2020
- Definition ENTREGA: Agosto 15 de 2020
- Types of contract and salary
APRENDIZAJE: Identify the elements of the employment contract.
Properly explain the different rules that govern the employment contract.
INSTRUCCIONES GENERALES:
1. Leer cuidadosamente la guía.
2. Leer la información dada en esta guía sobre la temática.
3. Ver los video propuestos
4. Responder las actividades
5. Entregar solución a tu profesor de manera virtual en la plataforma SIAN o al
correo [email protected]
6. Para cualquier inquietud, comunicarse al correo electrónico dado
anteriormente.

2. ¿QUÉ VOY APRENDER?


Watch the following videos:

https://youtu.be/r4K1chisYIw https://youtu.be/1s2HgmmFA_g
Employment contract Types of employment
contract

Access this link to get more information


https://www.thebalancecareers.com/what-is-an-employment-contract-2061985

TYPES OF SALARY
Bonus—Compensation received by an employee for
services performed. A bonus is given in addition to an
employee’s usual compensation.

Commission—Compensation received by an employee for


services performed. Commissions are paid based on a
percentage of sales made or a fixed amount per sale.

Sede N°1 Carrera 25 N°57-06 Barrio Los Andes, Barranquilla (Atlántico) Teléfono 3700628-3721283
Sede N°2 Calle 64 N°24B-82 Barrio Los Andes, Barranquilla, Atlántico. Teléfono 3651005
INSTITUCIÓN EDUCATIVA DISTRITAL TÉCNICA BILINGÜE Código: F-GA
JORGE NICOLÁS ABELLO
Versión Nº: 02
Educamos con calidad y fe para la
Fecha : 17-03-2020
autonomía y la productividad
Guía de Aprendizaje Página 2 de 1
Barranquilla – Atlántico

Salary—Compensation received by an employee for services performed. A salary is


a fixed sum paid for a specific period of time worked, such as weekly or monthly.

Tip income—Money and goods received for services performed by food servers,
baggage handlers, hairdressers, and others. Tips go beyond the stated amount of
the bill and are given voluntarily.

Wages—Compensation received by employees for services performed. Usually,


wages are computed by multiplying an hourly pay rate by the number of hours
worked.
3. PRACTICO LO QUE APRENDÍ

1. After watching the video “Employment contract”


https://youtu.be/r4K1chisYIw , answer the following questions:

a. What is an employment contract?


A//: It is the agreement between employer and worker whereby the
latter undertakes to provide certain services on behalf of the employer
and under his direction, in exchange for remuneration.
b. Why is it important to have an employment contract?
A//: Once you have signed it, the contract will be binding.

Whether you are an employee or an employer, there are numerous legal


obligations that you must meet. Depending on the country in which you
live and work, there may be many laws that govern the relationship
between employer and employee. Signing legally binding employment
contracts avoids misunderstandings and provides both parties with
absolute clarity about their rights and responsibilities.
c. Are employees able to discuss employment contract´s terms and
conditions with employers?
A//: Many companies already have their terms and conditions no matter
what each employee says, those are their rules

2. What are the elements that should be included in the employment contract?
Make a list and describe them.
A//: They are three:
Personal provision of the service: this provision assumes that the worker
must provide her services personally to the employer, that is, she cannot
carry it out through third parties.
Subordination: this element involves the execution of tasks under the
command of a superior on or off the job site. It is characterized, among
other issues, by compliance with the orders received, a schedule, and the
supply of work materials by the employer so that the worker can carry out
the activity.
Remuneration: this element is what is called salary and must be paid to the
worker as consideration for their services.

3. After watching and understanding the video about types of employment


contract https://youtu.be/1s2HgmmFA_g, complete the following chart:

TYPES OF CONTRACTS

Sede N°1 Carrera 25 N°57-06 Barrio Los Andes, Barranquilla (Atlántico) Teléfono 3700628-3721283
Sede N°2 Calle 64 N°24B-82 Barrio Los Andes, Barranquilla, Atlántico. Teléfono 3651005
INSTITUCIÓN EDUCATIVA DISTRITAL TÉCNICA BILINGÜE Código: F-GA
JORGE NICOLÁS ABELLO
Versión Nº: 02
Educamos con calidad y fe para la
Fecha : 17-03-2020
autonomía y la productividad
Guía de Aprendizaje Página 3 de 1
Barranquilla – Atlántico

Based on duration Based on hours worked Special


contracts
I.fixed term contract
a. Well defined and time I.part time
limited projets.
b. Replacement of absent
emploees
c. Practical training___ _speciaty
d. apprenticeship Arises
e. business needs for peaks contract__
demands._
II._open-ended __
a. Seasonal contract.__
b. Fixed periodic II.full time _
c. itermittect
d. discontinuous

4. Before reading the passage, answer the following questions:

a. What kind of jobs pay the highest and lowest salaries?


R: The highest paid are orthonists, engineering project managers, and
company directors, and the lowest paid are housework
b. Do you think the most difficult jobs always get the highest wages?
R: Usually if they require more preparation.
c. How can an employee earn more money in a job?
R: Studying and striving.

5. Read this pay guide for new employees. Then answer the questions.

a. What is the purpose


of the guide?
R: Show how much
sellers earn and how
much they can increase
their salary if they
work overtime.
b. How can the employees
earn twice as much
money?
R: Working overtime on
weekends and nights.
c. What is discussed at a
pay review?
R: There is talk about
whether employees are
matching their jobs.
d. Give the difference between salary and wage.
R: The essential difference between a salary and wages is that a

Sede N°1 Carrera 25 N°57-06 Barrio Los Andes, Barranquilla (Atlántico) Teléfono 3700628-3721283
Sede N°2 Calle 64 N°24B-82 Barrio Los Andes, Barranquilla, Atlántico. Teléfono 3651005
INSTITUCIÓN EDUCATIVA DISTRITAL TÉCNICA BILINGÜE Código: F-GA
JORGE NICOLÁS ABELLO
Versión Nº: 02
Educamos con calidad y fe para la
Fecha : 17-03-2020
autonomía y la productividad
Guía de Aprendizaje Página 4 de 1
Barranquilla – Atlántico

salaried person is paid a fixed amount per pay period and a wage earner
is paid by the hour. Someone who is paid a salary is paid a fixed amount
in each pay period, with the total of these fixed payments over a full
year summing to the amount of the salary.
e. How can employees get a raise in this job?
R: Doing their jobs well and on time.
f. Give the definition of the following words: overtime, rate, raise, pay
review.
R: Overtime: overtime, are the additional amounts of time that a worker
performs on his work day, which is usually an eight-hour day. The term is
also used for payment received for overtime worked.
Rate: It is a tax whose taxable event consists in the exclusive use or
special use of the public domain, the provision of services or the
performance of activities under public law that refer, affect or benefit
in particular the taxpayer.
Raise: The term increase is one that is related to the increase, growth or
rise of any element in relation to previous stages.
Pay review: The salary review is the increase or decrease in the salary
paid to a worker, a group of workers or the entire workforce of a
company.

6. Ask 2 of your family members about the type of contracts they signed at
work. Report their answers here and describe the type of employment
contract they have.

7. Collocations with contract complete the phrases below with the following
verbs.

1. ______sign_____ a contract ⇒ to put your signature on a contract to


show that you agree to it
2. _ draw up __ a contract ⇒ to prepare/write a contract
3. breach _ a contract ⇒ to break one or more of the terms of the contract
4. _ terminate ___ a contract ⇒ to end a contract before the official end
date
5. sign ___ a contract ⇒ to fulfil all the terms of the contract
6. _extend___ a contract ⇒ to make a contract continue for a longer time
7. _renew____ a contract ⇒ to sign a new contract (when the previous
contract has finished)

4. ¿CÓMO SÉ QUE APRENDÍ?

1. Marcus wants to incent the marketing company to create a great marketing


campaign for the film. What kind contract would you recommend to him to be
used with his employees?
A//: for work and labor.

2. How important are employment contracts in Colombia? Do you think the


elements that are included in our contracts are profitable for Colombian

Sede N°1 Carrera 25 N°57-06 Barrio Los Andes, Barranquilla (Atlántico) Teléfono 3700628-3721283
Sede N°2 Calle 64 N°24B-82 Barrio Los Andes, Barranquilla, Atlántico. Teléfono 3651005
INSTITUCIÓN EDUCATIVA DISTRITAL TÉCNICA BILINGÜE Código: F-GA
JORGE NICOLÁS ABELLO
Versión Nº: 02
Educamos con calidad y fe para la
Fecha : 17-03-2020
autonomía y la productividad
Guía de Aprendizaje Página 5 de 1
Barranquilla – Atlántico

employees?
A//: I would say that contracts are very important and they are also very profitable
for Colombians because they only seek to reach an agreement between part and
part.

3. Choose one of these topics and write an article giving


your opinion. Be creative, you can also include pictures
to illustrate. (200 words)
A. Importance of employment contracts
B. Full timers vs. part timers
C. Commissions and bonuses: big motivation at work

5. ¿QUÉ APRENDÍ?

SELF –EVALUATION: Write an X in the column that best represents your process while
answering this guide.

I`M DOING I`M DOING GOOD I MUST WORK ON IT


REALLY GREAT
I understand what an YES
employment contract is and its
relevance
I know the elements that are YES
included in the employment
contracts.
I recognize the different types YES
of employment contracts
I understand the types of
salary an employee can earn
I learn new vocabulary related YES
to contracts.

Sede N°1 Carrera 25 N°57-06 Barrio Los Andes, Barranquilla (Atlántico) Teléfono 3700628-3721283
Sede N°2 Calle 64 N°24B-82 Barrio Los Andes, Barranquilla, Atlántico. Teléfono 3651005

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