I.

Pedagogical Guide of the Module

Credit and collections management

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 Pedagogical and Evaluation Guide of the Module:
Credit and Collection Management

Content
Page
I. Pedagogical guide
1. Description 3
2. Identification data of the standard 4
3. Pedagogical Generalities 5
4. Module focus 13
5. Teaching guidelines and learning strategies by unit 14

6. Practices/exercises/problems/activities 22
II. Evaluation guide 32
7. Description 33

8. Weighting table 37
9. Materials for the development of evaluation activities 38
10. Evaluation matrix or rubric 39

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1. Description

The Pedagogical Guide is a document that integrates technical-methodological elements laid out according to the principles and guidelines of the Model.
Quality Academic for the Competitiveness of Conalep to guide the educational practice of the teacher in the development of anticipated competencies.
in the study programs.
The purpose of this guide is to facilitate students' learning, channel their actions and reflections, and provide situations in which
he will develop the competencies. The teacher must consciously take on a role that facilitates the learning process, proposing and ensuring a
a framework that promotes a safe environment where students can learn, take risks, and make mistakes, drawing lessons from their errors
significant, mutually support each other, establish positive and trustful relationships, create meaningful relationships with adults whom they respect not for
its status as such, but as people whose example, closeness, and emotional support is valuable.
It is important to emphasize that the development of competence takes place in the classroom, as training with a focus on competencies means creating
learning experiences for students to acquire the ability to mobilize resources that are considered integral
essential for knowing how to solve problems in various situations or contexts, and involve the cognitive, affective, and psychomotor dimensions;
Therefore, the study programs describe the competencies to be developed, understanding them as the integrated combination of knowledge.
skills, attitudes, and values that enable the achievement of efficient, autonomous, flexible, and responsible performance of the individual in situations
specific and in a given context. Consequently, competence involves the understanding and transfer of knowledge to real-life situations.
This requires relating, integrating, interpreting, inventing, applying, and transferring knowledge to solve problems. This means that the content, the
teaching media, learning strategies, class organization methods, and assessment are structured based on the
competence to be formed; that is to say, the emphasis in the curriculum projection is on what the students have to learn, on the ways in which they do it and
in its application to everyday and professional situations.
Considering that the student is at the center of the educational process, the aim is to provide supporting elements that show him what competencies he will acquire.
to develop, how to do it and the way it will be evaluated. That is, through the pedagogical guide, the student will be able to self-manage their learning.
through the use of flexible and appropriate strategies that are transferred and adapted to new situations and contexts and continuously following up on their progress
through constant self-assessment, as a basis for improving the achievement and development of the essential competencies for growth
academic and personal.

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2. Identification Data of the Standard

Title:

Unit(s) of labor competence:

1.

Code: Nivel de competencia:

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 Pedagogical and Evaluation Guide of the Module:
Credit and Collection Management

3. Pedagogical Generalities

In order to disseminate the criteria to be considered in the implementation of this guide among teachers and academic staff of institutions and
State schools describe some considerations regarding the development and intention of the competencies expressed in the modules.
corresponding to basic, preparatory, and professional training.

The principles associated with the constructivist conception of learning have a close relationship with those of education based on
competencies, which has been conceived at the College as the ideal approach to guide the occupational training of future professionals
technicians and technical professionals high school graduates. This approach constitutes one of the most viable options to achieve linkage between education and
productive sector of goods and services.

The study programs propose a series of contents that are considered convenient to address in order to achieve the Learning Outcomes.
established; however, it is sought that this approach gives the teacher the possibility to develop them with greater freedom and creativity.

In this regard, it should be considered the role that the student and the teacher play within the framework of the Academic Quality Model for Competitiveness.
has, among other things, the following characteristics:

The student: The teacher:

Improves their ability to solve problems. Organizes their continuous training throughout their professional career
Learn to work in a group and communicate your Master and structure knowledge to facilitate meaningful learning experiences
ideas.
Plan the teaching and learning processes focusing on the competency-based approach,
Learn to search for information and to process it. and places them in broad disciplinary, curricular, and social contexts
Build your knowledge. Practices effective, creative, and...
innovative to its institutional context Evaluates the teaching and learning processes with
Adopt a critical and autonomous position.
a formative approach Builds environments for autonomous and collaborative learning
Carry out the self-evaluation processes and Contributes to the creation of an environment that facilitates the healthy and comprehensive development of the
co-evaluation. students

Participates in the continuous improvement projects of their school and supports institutional management.

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At this stage, a better and greater academic organization is required to support the student's activities, which in this case is significant.
greater than that of the teacher; which does not mean that their work is less important. The teacher instead of transmitting vertically and unidirectionally
knowledge is a mediator of learning, since:

Plan and design experiences and activities necessary for the acquisition of the foreseen competencies. Likewise, define the learning environments.
adequate spaces and resources for its achievement.

Provides learning opportunities to students by relying on methodologies and didactic strategies relevant to the Results of
Learning.
It also helps the student to take on a more committed role in their own process, inviting them to make decisions.

It facilitates learning to think, fostering a deeper level of knowledge.

Help in the creation and development of collaborative groups among students.

Guides the students permanently.

Encourage the student to put their ideas into practice, motivating them in their explorations and projects.

Considering the importance of the teacher planning and freely expressing their experience and creativity for the development of competencies.
considered in the study programs and specified in the Learning Outcomes, in the competencies of the Learning Units, thus
As in the module competition; you will be able to propose and use all the teaching strategies you consider necessary to achieve these.
educational fines, with the recommendation that it preferably promotes the strategies and teaching techniques described in this section.

In this regard, we will understand teaching strategies as the plans and activities aimed at a successful performance of the learning outcomes, which
They include teaching strategies, learning strategies, teaching methods and techniques, as well as parallel or alternative actions that the teacher
and the students will carry out to obtain and verify the achievement of the competency; under this premise, self-assessment must also be considered as
an outstanding strategy to educate the student about responsibility and to help them learn to value, critique, and reflect on the process
of teaching and its individual learning.

This is how the selection of these strategies should be oriented towards a constructivist approach to knowledge and directed at the students.
observe and study your environment, in order to generate new knowledge in real contexts and the development of reflective and critical capabilities
of the students.

From this perspective, the types of learning that will guide the design of the strategies and techniques are briefly described below.
they must be employed for the development of the same:

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TYPES OF LEARNING.

Significant

It is based on a constructivist conception of learning, which is nourished by various conceptions associated with cognitivism, such as the theory
psychogenetics of Jean Piaget, the sociocultural approach of Vygotsky, and Ausubel's meaningful learning theory.

This conception holds that the human being has the disposition to truly learn only that which they find meaningful.
related to their environment or their prior knowledge. Regarding student behavior, it is expected that they will be able to
develop meaningful learning in a wide range of situations and circumstances, which is equivalent to 'learning to learn', since from it
it depends on the construction of knowledge.

Collaborative.

Collaborative learning can be defined as the set of instructional or training methods for use in groups, as well as strategies.
to foster the development of mixed skills (learning and personal and social development). In collaborative learning, each group member
is responsible for their own learning, as well as for the learning of the other group members (Johnson, 1993.)

More than a technique, collaborative learning is considered a philosophy of interaction and a personal way of working, which involves the management of
aspects such as respect for the individual contributions and capabilities of group members (Maldonado Pérez, 2007). What it
distinguishes itself from other types of group situations, it is the development of positive interdependence among students, that is, an awareness of
It is only possible to achieve individual learning goals if the other group members also achieve theirs.

Collaborative learning arises through transactions between students, or between the teacher and students, in a process in which change occurs.
responsibility of learning, of the teacher as an expert, to the student, and assumes that the teacher is also a subject who learns. The most important thing in
the formation of collaborative work groups is to ensure that the basic elements are clearly structured in each work session. Only from
In this way, it is possible to achieve both collaborative effort within the group and a close relationship between collaboration and the
results (Johnson & F. Johnson, 1997).

The basic elements that must be present in collaborative working groups for them to be effective are:

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positive interdependence.
individual responsibility.
the promoting interaction.
the appropriate use of social skills.
the processing of the group.

Likewise, collaborative work is primarily characterized by the following:

It develops through actions of cooperation, responsibility, respect, and communication, systematically, among the members of the group.
subgroups.
Beyond just simple teamwork on the part of the students. Basically, it can be directed towards students exchanging information and
Work on tasks until all members have understood and completed them, learning through collaboration.
It is distinguished by the development of a positive interdependence among students, where there is an awareness that it is only possible to achieve goals.
learning individuals if the other group members also achieve theirs.
Although essentially this strategy promotes activity in small working groups, care must be taken in the planning of activities that each
Member obtains personal evidence to integrate it into their portfolio of evidence.

Problem-Based Learning.

Consiste en la presentación desituaciones reales o simuladasque requieren la aplicación del conocimiento, en las cuales elalumno debe analizar la
situation and choosing or building one or several alternatives for its solution (Díaz Barriga Arceo, 2003). It is important to apply this strategy since the
skills are acquired in the problem-solving process and in this sense, the student learns to solve them when faced with
problems of their daily life, to problems linked to their experiences within the School or with their profession. Likewise, the student appropriates the
knowledge, skills, and behavioral norms that allow for creative application to new social, professional, or situational contexts
learning, therefore:

One can work individually or in small groups of students who come together to analyze and solve a selected or designed problem.
especially for achieving certain learning outcomes.

The problem should be presented first, the learning needs are identified, the necessary information is sought, and finally, the problem is revisited.
with a solution or new problems are identified and the cycle repeats.

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The problems should be designed to motivate the independent search for information through all available means for the student and
also generate discussion or controversy in the group.

The same design of the problem should encourage students to use the previously acquired knowledge.

The design of the problem must engage the interest of the students to deeply examine the concepts and objectives that they want to learn.

The problem should be related to the objectives of the study program and to problems or situations of daily life so that students
find greater meaning in the work they do.

Problems should lead students to make decisions or judgments based on facts, logical and well-founded information, and compel them to justify.
his decisions and reasoning.

It should focus on the student and not on the teacher.

TECHNIQUES

Project method.

It is a teaching technique that includes activities that may require students to investigate, construct, and analyze information that matches.
con los objetivos específicos de una tarea determinada en la que seorganizan actividades desde una perspectiva experiencial, donde el alumno
learn through personal, active, and direct practice with the purpose of clarifying, reinforcing, and building knowledge (Intel Education).
To define effective projects, it is essential to consider primarily that:
The students are the center of the learning process.

The projects focus on learning outcomes in accordance with the study programs.

Guiding questions lead the execution of projects.

The projects involve multiple types of continuous assessments.

The project has connections to the real world.

Students demonstrate knowledge through a product or performance.

Technology supports and enhances students' learning.

Thinking skills are integral to the project.

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The following recommendations are made for the present module:

Integrate various modules through the project method, which is ideal for developing collaborative work.

In the project proposal, pay attention to the following aspects:

Establish the scope and complexity.

Determine the goals.

Define the duration.

Determine the resources and supports.

Establish guiding questions. The guiding questions lead students towards achieving the project's objectives. The number of questions
guidance is proportional to the complexity of the project.

Schedule and organize the preliminary and final activities and products necessary to fulfill the project.

The activities should help hold students accountable for their own learning and apply the skills acquired in the classroom.
real projects, whose approach is based on a real problem and involves different areas.

The project must involve students participating in a research process, in which they use different study strategies; they can...
participate in the planning process of their own learning and help them to be flexible, recognize the "other" and understand their own personal environment and
cultural. Thus, it is necessary to promote the development of inquiry, interpretation, and presentation strategies for the process followed.

According to some theorists, through the project method, students seek solutions to unconventional problems when they put it into practice.
making and refining questions, debating ideas, making predictions, designing plans and/or experiments, collecting and analyzing data, drawing conclusions,
communicate their ideas and discoveries to others, ask new questions, create very concrete artifacts or proposals of a social, scientific, environmental nature,
etc.

In the vast majority of cases, projects are carried out outside the classroom and, depending on the project's orientation, in many of the
cases can interact with their communities or allow direct contact with the necessary sources of information for the formulation of their
work. These experiences in which they are involved teach them to manage and use the resources they have available, such as time and the
materials.

As a means of assessment, it is recommended that all projects have one or more progress presentations to evaluate related results.
with the project.

To learn about the progress of a project one can:

Request progress reports.

Progress presentations,

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Monitor individual or group work.

Request a log related to each project.

Schedule weekly reflection sessions on progress based on the review of the project plan.

Case studies.

The case study is a teaching technique in which students learn based on real-life experiences and situations, and it
they allow thus, to build their own learning in a context that brings them closer to their environment. This technique is based on active participation and processes
collaborative and democratic discussions of the situation reflected in the case, therefore:

Various problematic situations from life should be represented for study and analysis.

It is intended that students generate valid solutions for the possible complex problems that may arise in the future reality.

Concrete data must be proposed for reflection, analysis, and group discussion to find possible alternatives for solving the stated problem.
Guiding the student in generating alternative solutions allows them to develop creative skills, innovation capacity, and represents a resource.
to connect theory to real practice.

It should allow for reflection and comparison of one's own conclusions with those of others, accept them, and express suggestions.

The case study is relevant to use when it is intended to:

Analyze a problem.

Determine an analysis method.

Acquire agility in determining alternatives or courses of action.

Making decisions.

Some theorists propose the following phases for the study of a case:

Preliminary phase: Presentation of the case to the participants

Hatching phase: "Explosion" of opinions, impressions, judgments, possible alternatives, etc., from the participants.

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Analysis phase: In this phase, it is essential to arrive at the determination of those facts that are significant. This phase concludes when it has
achieved a synthesis accepted by all group members.

Conceptualization phase: It is the formulation of concepts or concrete principles of action, applicable in the current case and that can be used or
transferred in a similar situation.

Interrogation.

It consists of leading students to the discussion and analysis of situations or information, based on questions posed and formulated by the
teacher or by the same students, in order to explore the capacities of thought by activating their cognitive processes; it is recommended to integrate
this technique systematically and continuously addresses the previously described ones and when tackling any topic from the study program.

Participatory-experiential.

They are a set of educational elements, especially those that require a considerable degree of involvement and participation from all members.
of the group and that only have as a limit the degree of imagination and creativity of the facilitator.

Experiential exercises are an alternative for carrying out the teaching-learning process, not only because they facilitate the transmission of
knowledge, but also because they allow identifying and encouraging aspects of leadership, motivation, interaction, and communication within the group, etc.
which are of vital importance for the organization, development, and control of a learning group.

Experiential exercises turn out to be a planned and structured situation in such a way that they represent a very attractive, fun experience.
up to exciting. The game means to step back, to break away from the routine and monotonous, to take on a role or character through which the individual can
to manifest what it truly is or would like to be without fear of criticism, rejection, or ridicule.

The development of these experiences is determined by the knowledge, skills, and attitudes that the group needs to review or analyze and by
their own experiences and personal needs.

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4. Module Approach

Within our national economic environment, the diversity of profit-making companies or organizations is evident, as well as the activities they carry out to
the accomplishment of its objectives is clearer than ever, being one of them of utmost importance both for the organization and for the people involved.
credit and collections management, as it is one of the most complex activities.

Credit and collection management is a predominant activity within the office because it generates, recovers, and distributes.
the resources that a company has manufactured and needs to transfer to third parties through the granting of credits. For our students
it is essential to understand the needs of an organization that is dedicated to the sales of products, whether tangible or intangible, through
the credits and their timely recovery with the collection.

According to the above, in the Credit and Collection Management module, students are expected to develop competencies to
apply techniques, tools, and procedures aimed at the collection, billing, and provision of goods and services from the company to individuals,
through two learning units: application of credit and collection procedures and management of credit information systems.
collection.

The approach of this module involves seeking strategies different from those used in traditional teaching, as it is not limited to the learning of a
set of concepts around the contents, it aims to interrelate continuous reflection and analysis with action to enhance not only the
acquisition of knowledge, but also of skills and abilities and to develop in the student the attitudes for teamwork; to work together
different areas such as credit, collections, and finance. Creative thinking, critical thinking, and the ability to confront must also be promoted.
errors, find alternative solutions when problems arise, which implies providing ongoing support aimed at
promote the development of skills that result in efficient performance for both professional and personal life.

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5. Didactic orientations and strategies of

unit learning

Unit I Application of credit and collection procedures

Didactic Guidelines

To start the unit, it is suggested that the teacher do the following:

Read to the students the objective of the module and the unit so that the students can identify the scope and the knowledge that will be addressed.
within its development.
Recommend to the students the use and collection of the recommended bibliography within the module.
Encourage teamwork by developing exercises, practices, or tasks that are suitable for this medium.
Indicate the visit to banks, surety companies, and loan houses to obtain information regarding the acquisition and requirements to be.
person subject to credit.
Use ICTs for the development of classes, particularly the use of graphic presentations and the internet.
Instruct the students to gather information about credit cards and then create a mural newspaper where it can be displayed.
exhibit the collected information.
Promote values and sustainable development within the office, especially in the credit area.
Encourage the collection of documents related to obtaining loans.
Encourage the use of surveys and questionnaires regarding the topics of credit and collections.

To enhance classroom work, it is recommended to promote the following transversal competencies:

Manage the available resources by applying an adequate system of logistical and production costs.
Express ideas and concepts through graphic representations.
Identify the key ideas in the factors that influence the location of a company.
Manages information and communication technologies to obtain information and express ideas.
Follow instructions and procedures thoughtfully, understanding how each of their steps contributes to achieving the objective.

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Organize information according to the professor's instructions.

Synthesize evidence obtained through experimentation to draw conclusions and formulate new questions.
Use information and communication technologies to process and interpret information.
Structures ideas and arguments clearly, coherently, and succinctly.
It articulates knowledge from various fields such as budgets, costs, logistics, and establishes relationships between them.

Provide perspectives with openness and consider those of other people thoughtfully.
Adopt a constructive attitude, consistent with the knowledge and skills you possess within various work teams.

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Learning Strategies Academic Resources

Collect individual information about credits and their different types. Bibliography:
meanings.
National College of Professional Technical Education.
Comment as a team about the information gathered and they will share it with the rest. Theoretical-Practical Manual of the Self-Contained Module
companions. Credit and Collections Management. 2006.
Individually search for information on the Web regarding the topic of credits and their
Emilio Villaseñor Fuerte. Elements of Administration
classification. of credit and collection. Mexico, Editorial Trillas 2007.
Create a comparative chart as a team regarding the classification of credits.
Hayes, Stephan. Credit and Collections, Practical Guide.
Formals
Mexico, Editorial, ECASA, 2005.
Informal
Research in a team the functions and classifications of credit and collections. Complementary:
Present the results of your research to the group through a presentation.
Market, H. Salvador. Credit and Collections: How
Collect information about credits using websites or visits to the achieve profits through credit and collections
library of the school or of the locality. strategic. Mexico, Macchi Publishing, 2003.

Visit companies dedicated to providing loans to third parties with the need to Pere J. Brachfield. How to sell on credit and collect without
collect information about the products they offer. setbacks. Spain, Ediciones Gestión 2000, 2003.

Compare in groups the collected information to be able to write a review of the topic.
Web Pages:
Conduct the evaluation activity 1.1.1 'Design a practical case to determine the
bases for granting credit to a person or company. Credit Management, Analysis, and Policies.
Realizar en forma individual un resumen del tema cobranza. Available in:
[Link]
Gather information related to billing using websites as a team. credit/[Link]#aspect(05-10-11).
Design team policies for the collection area, as well as the vision, mission, and the The Commercial Value of Credit. Available at:
organization chart of the area.
[Link]
Research in teams about the most commonly used means to perform the function of the commercial-credit/commercial-value-
collection within a company. [Link]#xwhy(05-10-11)

Carry out practices 1 and 2 as a team. The linear analysis of break-even point and expenses of
collections.
Complete exercises No. 1, 2, and 3 [Link]
They will dramatize in teams the collection process of an item. credits/[Link](05-10-11)

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General Law of Securities and Credit Operations.

You will create a list as a team about the private collection agencies that Available en:
banks are hired for the recovery of their loans. [Link]
A round table will be held in a group format on the topic of collections. 11).

Carry out the evaluation activity 1.2.1 "Draft a collection letter". Digital library of the Academic Network of CONALEP
Content of books, theoretical-practical manuals,
Conclude the unit with the group's conclusions and feedback from the interactive tutorials, learning objects, manuals
topics covered in class. technicians. Available at:[Link]
(05-10-11).

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Unit II Management of credit and collection information systems

Teaching Guidelines

For this unit, it is suggested that the teacher begin with the following:

Indicate to the students the use of ICTs to promote the enrichment of knowledge derived from credit management and the
collection as well as the management of credit and collection information systems
Start the unit with a projection about the information generated in the credit and collection area.
Illustrate the classes with images, drawings, graphs, among other means.
Encourage students in group dynamics and teamwork.
Indicate to the students the gathering of information regarding the management of credit and collections information systems.
Use practical exercises capable of developing in the student the ability to analyze, discern, determine, and act in a real situation.
regarding the credits.
Use digital electronic media such as videos, conferences, chats, visits, or videotapes.
Request students to refer to libraries, archives, or study centers to gather relevant information on the topics discussed.
within the present unit.

To enhance classroom work, it is recommended to promote the following transversal competencies:

Manage the available resources by applying an appropriate system of logistics and production costs.
Express ideas and concepts through graphical representations.
Identify the key ideas in the factors that affect the location of a company.
Handles information and communication technologies to obtain information and express ideas.
Follow instructions and procedures thoughtfully, understanding how each of its steps contributes to achieving the objective.
Organize information according to the professor's instructions.
Synthesize evidence obtained through experimentation to draw conclusions and formulate new questions.

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Use information and communication technologies to process and interpret information.

He/She structures ideas and arguments clearly, coherently, and succinctly.
Articulates knowledge from various fields such as budgeting, costs, logistics, and establishes relationships between them.

Bring open perspectives and consider those of others reflectively.

Assume a constructive attitude, consistent with the knowledge and skills you possess within different work teams.

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Learning Strategies Academic Resources

Individually make a brief summary of the topics discussed during the Bibliography:
unity
National College of Technical Professional Education.
Gather information as a team, based on websites. Theoretical-Practical Manual of the Self-Contained Module
Compare the information obtained as a team and classify it according to its use. Credit and Collections Management. 2006.
Create comparative charts between various documents, obtaining
Emilio Villaseñor Strong. Elements de
characteristics, common requirements.
Credit and collection management. Mexico,
Individually prepare a credit authorization letter and compare it with Editorial Trillas 2007.
the one of his companions.
Search teams for information regarding credit line contracts and share it. Hayes, Stephan. Credit and Collections, Practical Guide.
Mexico, Editorial, ECASA, 2005.
same with her classmates.
Conduct a presentation in teams about line of credit contracts and evaluate. Supplementary:
the own and that of her peers.
Carry out the evaluation activity 2.1.1 'Prepare documents for the authorization of a' Market, H. Salvador. Credit and Collections: How
achieving profits through credit and collections
credit strategic. Mexico, Editorial Macchi, 2003.
Individually collect the following documents:
 Delivery note Pere J. Brachfield. How to sell on credit and collect
without setbacks. Spain, Ediciones Gestión 2000,
 The invoice
2003.
 Counter-receipt
 Checks
 Promissory note. Web Pages:

 Bill of exchange. Credit Management, Analysis, and Policies.

Request from teams the documentation brought to class. Available in:
Carry out practices 3, 4, and 5. [Link]
Complete exercise No. 4. credit/[Link]#aspect(05-10-11)
Carry out the evaluation activity 2.2.1 'Prepare the necessary documents for the The Commercial Value of Credit. Available at:
collection. [Link]
Design the following reports in teams: commercial-credit/commercial-value-
[Link]#xbecause(05-10-11).
 Age of balances.
 Monthly collection forecast. The linear analysis of break-even point and expenses
 Collection diary to be made. of collections.
[Link]

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 Collection diary completed. -credits/[Link](05-10-11).

Work as a team to create a presentation about the reports prepared. General Law on Titles and Credit Operations.
Comment as a group and draw conclusions from the presentations. Available en:
Carry out the evaluation activity 2.3.1 'Prepare reports and reports of the department' [Link] (05-
of credit and collections. 10-11).
Conclude the module with the group's conclusions, if applicable, review any. Digital library of the CONALEP Academic Network
of the topics in which there are doubts. Content of books, theoretical-practical manuals,
interactive tutorials, learning objects,
manuals technicians. Available
en: [Link] (05-10-11).

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6. Practices/Exercises
/Problems/Activities

Unit of Learning: Application of credit and collection procedures. Number: 1

Practice: Preparation of the operational policies for the credit and collection area. Number: 1
Purpose of the practice: Develop your own credit and collection policies in accordance with the established policies for a
administration.
Scenario: Classroom, small business Duration 4 hours

Materials, Tools, Instruments,

Machinery and Equipment
Performances

White sheets Develop as a team a script for an interview directed at the management staff of the credit area
collections, for obtaining information about the operating policies of the department of
Pen credit and collections.
Pencil Interview the management staff of the credit and collections area.
Goma Develop the formats to register the information about policies that contain the following:
Title or designation of the policy
Computer
Date of last review
Printer Scope of application of the policy
Area that generates the policy report.
Name of the person responsible for the development of the policy
Report preparation date
Record the information gathered in the interview in the format.
Develop the necessary credit policies.
Develop the necessary collection policies.
Prepare a report on the policies.
Prepare a written report of the practice carried out that includes:
Policy formats
Conclusions

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Credit and Collection Management

Learning Unit: Application of credit and collection procedures. Number: 1

Practice: Development of the area organizational chart Number: 2
Purpose of the practice: Prepare the organizational chart of the area according to the established policies to visualize the organizational structure.

Scenario: Class, company Duration 4 hours

Materials, Tools, Instruments,

Performance
Machinery and Equipment

White letter-sized paper. Elaborar en equipos, un guión de entrevista dirigido al personal directivo del área de crédito y
collection, for obtaining information about the organizational chart and structure of the area.
Rules
Squares. Interview the management staff of the credit and collection area.
Pencil. Prepare the corresponding organizational chart, considering:
Eraser. Header:

Title or name of the organizational chart.

Date of last update.
Area responsible for the preparation of the organizational chart.
Links with other organizational charts of the company.
Name and position of the person in charge.
Content:
Number of positions.
Number of staff by position.
Lines of hierarchical authority.
Lines of functional authority.
Prepare a written report of the practice that includes:
Procedure and results obtained in the practice.
Organizational chart.

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 Pedagogical and Assessment Guide for the Module:
Credit and collection management

Unidad de Aprendizaje: Management of credit and collection information systems Number: 2

Practice: Request the documentation from the company's credit department. Number: 3
Purpose of the practice: Request the credit documentation, in accordance with the established policies to process the information.
Scenario: Class, company. Duration 4 hours

Materials, Tools, Instruments,

Performances
Machinery and Equipment

Letter size white paper. Develop a questionnaire or interview script in a team for data collection on
Graph paper. the collection that includes information about:

Pencil. Credit applications and their applications.

Eraser. Credit authorization letters.
Credit lines and their application.
Computer Apply the script or interview questionnaire.
Typewriter
Process the collected information.
Compare the documentation with what is established in the company's policies, identifying
Forms of credit
Credit integration
Develop the following models based on the information obtained:
Credit application.
De carta de autorización de crédito
Credit line
Prepare a written report of the practice that includes:
Questionnaire or interview script
Collected information
Documentation models for credit management
Conclusions

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 Pedagogical and Evaluation Guide of the Module:
Credit and collection management

Learning Unit: Management of credit and collection information systems Number: 2

Practice: Preparation of an aging report of balances. Number: 4
Purpose of the practice: Prepare balance reports in accordance with the policies established for their control.
Scenario: Company Duration 6 hours

Materials, Tools, Instruments

Performances
Machinery and Equipment

Bibliography. Develop in teams a script for an interview with management personnel from the credit and collections area.
Letter size white sheets. for obtaining data on reports and balance statements.
Tabular sheets. Interview the management staff of the credit and collections area.
Pencil. To prepare the tables or formats to record information about reports and balance statements.
that contain the following:
Eraser.
Header:
Title or designation of the report.
Period covered by the report.
Area responsible for the preparation of the report or report.
Area that generates the report.
Name and position of the person in charge.
Date of report preparation.
Content:
Amount of overdue balances per unit of time.
Amount of balances due by time unit.
Record the information gathered during the interview in the format.
Determine the balances.
Establish the corresponding indices.
Elaborate the graphs.
Interpret the results.
Prepare balance report.
Prepare a written report of the practice that includes:
Formats or frames.
Debtors index.
Graphs.
Conclusions.

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 Pedagogical and Evaluation Guide of the Module:
Credit and collection management

Learning Unit: Management of credit and collection information systems Number: 2

Practice: Elaboración de un reporte de cobranza. Number: 5
Purpose of the practice: Prepare collection reports according to the established policies for their control and administration.
Scenario: Company Duration 6 hours

Materials, Tools, Instruments,

Performances
Machinery and Equipment

Bibliography. Develop a script for an interview with management personnel in the credit area.
White letter size sheets. collection, for obtaining data on reports and collection reports.
Tabular sheets. Interview the management staff of the credit and collections area.
Grid paper. Prepare the tables or formats with the necessary columns and rows to regulate the
Pencil. information about collections that contains the following:
Eraser. From the header:
Computer. Title or designation of the report.
Period covered by the report.
Organizational area that includes the report.
Area that generates the report.
Name and position of the person responsible for the preparation of the report.
Date of report preparation.
Of the content:
Global monthly collection amount.
Monthly global forecast of weekly collection.
Monthly analytical forecast of weekly collections.
Predicted daily collection amount.
Amount of daily collection made.
Assist accounts receivable by customer.
Graphs and collection statistics.
Annual budget for credit and collections.

Register the information gathered in the interview in the format.

Establish the collection made.

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 Pedagogical and Assessment Guide of the Module:
Credit and Collection Management

Establish the corresponding indexes.

Draw the graphs.
Interpret the results.
Prepare a collection report.
Prepare a written report of the practice conducted that includes:
Costs.
Indices.
Graphs.
Conclusions.

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 Pedagogical and Evaluation Guide of the Module:
Credit and Collection Management

Nombre del Alumno: Group:

Learning Unit 1: Application of credit and collection procedures.

Resultado de Aprendizaje: 1.1 Establishes the criteria for granting credit to a person or company according to the
organization policies.
Exercise number 1: Operate the Operating Cycle, NCT and Financing

Instructions: Read the following case carefully and then calculate the operating cycle by product, the total, and the financing needs.
CP.

A company that manufactures and sells products presents the following data:
Patrimonial Situation of the Client Total Producto A Product B
Box 204
Accounts Receivable 283 123 160
Inventory 199 140 59
Intangible 16
Current Asset 702
Accounts x Pay 133
145.75 59.25
Salaries to Pay 72
Taxes to be Paid 210
Passive Current 415

Income Statement Total Product A Product B

Sales 1758 1250 508
CMV -1269 -875 -394
Gtos Vtas., Adm., Grales. -192 -135.5 -55.5
Depreciation -72
Net Operating Profit 225

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 Pedagogical and Evaluation Guide of the Module:
Credit and Collection Management

Nombre del Alumno: Group:

Learning Unit 1: Application of credit and collection procedures.

Learning Outcome: 1.1 Determine the basis for granting credit to a person or company according to the policies.
of the organization.

Exercise No. 2: Increase in sales and financing costs.

Instructions: Read carefully the following case and then identify the increase in sales and the costs of financing.

Una empresa presenta los siguientes datos: Promedio de cuentas a cobrar 50 días, promedio de cuantas a pagar 30 días, promedio de inventario 10
days. Buy 1 unit per day at $8 (365 days a year) and sell it for $10.

An opportunity arises to increase sales by 50% by selling within the country. To finance the additional working capital, a bank offers a
loan at 120% TNA. Is this increase in sales beneficial for you if you plan to finance all the additional working capital with the loan? The interest is not
tax deductible.

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 Pedagogical and Assessment Guide of the Module:
Credit and Collection Management

Student's Name: Group:

Learning Unit 1: Application of credit and collection procedures.

Learning Outcome: 1.2 Determines collection procedures based on the policies established by management.

Exercise No. 3: Installment sales and collections

Instructions: Read carefully the following case and then explain what is the present value of this strategy?

A company determines the following variables:

Probability of Collection
0 to 30 days 0.1
31 to 60 days 0.2
61 to 90 days 0.5
91 to 120 days 0.1
More than 120 days 0.1

After 120 days, the company considers the accounts uncollectible. Cash discounts are 5% if paid within 30 days, 2% if paid
before 60 days. Expect a sales increase of $10,000, and costs of $5,000. Regarding costs, they are paid 30 days before they occur.
sale.

Collection expenses are 3% on sales, in case they are collected after 90 days. The expected inflation is 2% per month and the cost of
company capital of 5% monthly.

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Credit and collection management

Nombre del Alumno: Group:

Learning Unit 2: Management of credit and collection information systems

Resultado de Aprendizaje: [Link] the documentation for the collection to clients in accordance with the established guidelines.

Ejercicio núm. 4: Decision to grant a loan

Instructions: Read the following case carefully and then issue your decision to grant or deny the credit.

In a company, two strategies are debated: to grant credits or not.

It has been determined that if credit is not offered to the customer, they can sell their products for $120 each, and their estimated production costs are
$35 per unit. The quantity sold is 100.
If credit is offered, a term of 30 days will be granted, with a collection probability of 92%. Additionally, if sales are made on credit, sales will increase.
a 20% and the cost per product is $40. The company's financing cost is 25% per year.

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 Pedagogical and Evaluation Guide of the Module:
Credit and collection management

II. Module Evaluation Guide

Credit and Collection Management

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 Pedagogical and Evaluation Guide of the Module:
Credit and collections management

7. Description

The evaluation guide is a document that defines the process of collecting and assessing the evidence required by the developed module.
it aims to guide the evaluation of the competencies acquired by students, associated with the Learning Outcomes; where
In addition, describe the techniques and instruments to be used and the weighting of each evaluation activity. The Learning Outcomes are defined.
taking as references: the generic competencies that the student acquires to perform in personal and professional fields that
allow for harmonious coexistence with the environment and society; the disciplines that are essential for students to perform.
effectively in various fields, developed around areas of knowledge and the professionals that allow for efficient performance,
autonomous, flexible and responsible for their professional practice and specific work activities, in a changing environment that demands the
multifunctionality.

The importance of competency evaluation, under a continuous improvement approach, lies in the fact that it is a process through which information is obtained and
They analyze the evidence of a student's performance based on the evaluation guide and rubric, to issue a judgment that leads to making
decisions.

The assessment of competencies focuses on the actual performance of students, supported by valid and reliable evidence against the reference that is
the evaluation guide, which, in the case of professional competencies, is associated with a specific standardization of a sector or area and not in
contents and/or potentials.

The Assessment Model is characterized by being Reliable (it applies the same judgment to all students), Comprehensive (it involves the dimensions
intellectual, social, affective, motor and axiological), Participative (includes self-assessment, co-assessment and hetero-assessment), Transparent (consistent with
the required learnings for the competency), Valid(the evidence must correspond to the evaluation guide).

Assessment of Learning.

During the teaching-learning process, it is important to consider three purposes of assessment: diagnostic, formative, and summative.

The diagnostic evaluation allows us to establish a starting point based on the detection of the situation in which our
students. It also allows for the establishment of socio-affective links between the teacher and their group. The student, in turn, will be able to obtain information about the
aspects where emphasis should be placed on your dedication. The teacher will be able to identify the characteristics of the group and properly guide them.
strategies. In this stage, informal mechanisms for information gathering can be used.

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 Pedagogical and Evaluation Guide of the Module:
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The formative assessment is carried out throughout the entire learning process of the student, constantly, either at the end of each activity.
learning or in the integration of several of these. Its purpose is to inform students of their progress regarding the learnings that
they must reach out and advise him on where and in what aspects he has weaknesses or difficulties in order to be able to regulate his processes. Errors are accepted here, they
they are identified and corrected; it is feasible to work collaboratively. Likewise, the teacher can adopt new strategies that contribute to improvement.
group results.

Finally, the summative assessment is basically adopted for a social function, as it assumes accreditation, a promotion,
a school failure, dropout rates, etc., through standardized and well-defined criteria. The evidence is prepared individually,
since a criterion or value is being assigned conventionally. It expresses the synthesis of the achievements obtained by cycle or school period.

Regarding the agent or person responsible for carrying out the evaluation, three categories are distinguished: self-assessment, which refers to the evaluation that
The student reflects on their own performance, which allows them to recognize their possibilities, limitations, and necessary changes to improve their learning.
The roles of evaluator and evaluated coincide in the same people.

Self-evaluation in which students evaluate each other, that is, evaluators and evaluated alternately exchange their roles; the
Students as a group participate in the evaluation of the learning achievements, whether by some of their members or by the group as a whole; The
co-evaluation allows the student and the teacher to:

Identify personal and group achievements

Fomentar la participación, reflexión y crítica constructiva ante situaciones de aprendizaje
Give your opinion about their performance within the group.
Develop attitudes that are oriented towards group integration
Improve your responsibility and identification with the work
Make value judgments about others in an environment of freedom, commitment, and responsibility.
Heteroevaluation, which is the type of evaluation that is used most frequently, where the teacher is the one who evaluates, its external variant occurs
when agents who are not part of the teaching-learning process are the evaluators, providing some objectivity due to their lack of involvement.

Assessment Activities

The study programs consist of Learning Units (LU) that group Learning Outcomes (LO) linked together.
closely and that they require gradual development. Given that a result is established, it is necessary to verify that it is indeed
It has been achieved, so that in the description of each unit, the essential evaluation activities necessary to assess have been defined.
learning outcomes of each of the RAs that make up the units.

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This does not imply that other activities proposed by the teacher cannot be developed and evaluated, but it is important not to confuse them with the activities.
of learning that the student constantly engages in to contribute to their learning and that, although they are evaluated for formative purposes, do not
They are formally registered in the School Administration System (SAE). The formal registration only applies to the activities described in the programs.
and evaluation plans.

In this way, each RA has at least one assigned evaluation activity, to which a weighting has been determined in relation to
to the Unit to which it belongs. This in turn has a weighting that, when added to the rest of the Units, makes up 100%. That is to say, for
considering that the corresponding competency for the module in question has been acquired, these percentages should be accumulated throughout the
period to be in a position to certify it. Each of these weighings will depend on the relevance of the AE with respect to the
RA and this one in turn, with respect to the Learning Unit. These weights will be assigned by the specialist designer of the study program.

The weighting assigned to each of the activities is also established in the Weighting Table, which is developed in
una hoja de cálculo que permite, tanto al alumno como al docente, ir observando y calculando los avances en términos de porcentaje, que se van
achieving (see section 8 of this guide).

This weighting table contains the Learning Outcomes and the Units to which they belong. It also indicates, in the column of
evaluation activities, the coding assigned to it from the curriculum and which in turn is linked to the Evaluation System
SAE School. The columns of aspects to be evaluated correspond to the type of learning being assessed: C = conceptual; P = Procedural and A =
Attitudinal. The following three columns indicate, in percentage terms: the first the specific weight assigned from the study program.
for that activity; the second, achieved weight, is the level that the student reached based on the evidence or performances demonstrated; the third,
accumulated weight refers to the sum of the percentages achieved in the various evaluation activities that must be accumulated over time.
school year.

Another element that complements the weighting matrix is the rubric or valuation matrix, which establishes the indicators and criteria.
to consider for evaluation, whether it is a product, a performance, or an attitude, which will be explained below.

A valuation matrix or rubric is, as its name indicates, a double-entry matrix in which, on one side, the indicators are established.
specific aspects that must be taken into account as a minimum requirement to evaluate whether the expected learning outcome has been achieved and,
On the other hand, the overall quality or satisfaction criteria achieved. In the central cells, the criteria that will be used are described.
evaluate those indicators, explaining what the characteristics of each one are.

The established criteria are: Excellent, in which, in addition to meeting the established standards or requirements deemed necessary in the
achievement of the product or performance, is proactive, demonstrates initiative and creativity, or goes beyond what is requested as a minimum, contributing

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 Pedagogical and Evaluation Guide of the Module:
Credit and collection management

additional elements in favor of the indicator; Sufficient, if it meets the established standards or requirements deemed necessary to demonstrate that it
has performed adequately in the activity or production of the product. It is at this level that we can say that it has been acquired the
insufficient, for when it does not meet the established standards or minimum requirements for performance or product.

Evaluation using the assessment matrix or rubric

A key point in this methodology is that the student is provided with the evaluation plan, consisting of the weighting table and the
Rubrics, in order to know what will be requested and what the characteristics and quality levels that must be met will be.
demonstrate that he has achieved the expected learning outcomes. Likewise, he has the ability to self-regulate his time and effort to recover.
the unachieved learnings.

As stated in the study programs, in a class session prior to completing the unit, the teacher must hold a session of
recapitation with your students with the purpose of assessing whether the expected results were achieved; with this it is intended that the student has the
opportunity, in case of not achieving them, to redo their evidence, carry out additional activities or repeat their performance again, in order to
recover immediately and not wait until the end of the school year accumulating deficiencies that could prevent him from ultimately achieving the
module competence and, therefore, not passing it.

The evaluation matrix or rubric has assigned ratings for each indicator to be assessed, which will provide the teacher with the elements to
objectively evaluate the products or performances of their students. These assessments are also linked to the SAE and the weighting matrix.
It should be noted that the teacher will not have to perform mathematical operations for recording the results of their students, simply
you should mark in each cell of the rubric the one that most closely matches what the student did, either in a spreadsheet issued by the SAE or
through the Web.

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 Pedagogical and Evaluation Guide of the Module:
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8. Table of
Weighting

ASPECTS A
ACTIVITY OF EVALUATE % Weight % Weight % Weight
UNIT RA Specific Achieved Accumulated
EVALUATION C P A

1.1 Determines the basis for granting credit to a

person or company according to the policies of the ▲ ▲ ▲
Application of 1.1.1. 20
procedures organization.
of credit and
collection. 1.2 Determine collection procedures based on the
policies established by management. 1.2.1 ▲ ▲ ▲ 20

WEIGHT PER UNIT 40

2.1 Issues the documentation for the granting of credits.

agreement with the regulations established by the company. 2.1.1 ▲ ▲ ▲ 15

2. Management of
systems of 2.2 Issue the documentation for collection to the clients of
agreement with the established guidelines. 2.2.1 ▲ ▲ ▲ 30
information from
credit and
collection 2.3 Operates the information system of the credit department
and collection in accordance with the guidelines established by the 2.3.1 ▲ ▲ ▲ 15
management.

WEIGHT FOR THE UNIT 60

TOTAL WEIGHT OF THE MODULE 100

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 Pedagogical and Evaluation Guide of the Module:
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Materials for Development

Evaluation Activities

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 Pedagogical and Evaluation Guide of the Module:
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10. Valuation Matrix or Rubric

VALUATION MATRIX OR RUBRIC

Siglema: ADCC-02 Name of the Credit and collection management Name of the
Module: Student:
Evaluator teacher: Group: Fecha:

Result of 1.1 Establish the bases for granting credit to Activity of 1.1.1 Design a practical case to determine the bases
Learning: a person or company in accordance with the policies evaluation for the granting of credit to a person or
from the organization company.

C R I T E R I A
INDICATORS %
Excellent Sufficient Insufficient
Describe the person or the company. Omit describing the person or the.
agreement with the following elements: company in accordance with the company in accordance with the
Personality: whether it is a legal entity or following elements: following elements:
Physics with business activity Personality: if it is a Person Personality: if it is a Person
Age for natural person or seniority Moral or Physics with activity Moral or Physics with activity
for a legal entity. business business
Mexican or foreign nationality with Age for individuals or Age for an individual or
permanent residency. antiquity for legal entities. antiquity for a legal entity.
Aspects 40 If it is two to three years old Nationality Mexican o Nationality Mexican o
qualitative in the operation with the same activity foreigner with residence foreign with residence
If you have the possibility of permanent. permanent.
provide a joint guarantor or guarantee, If you have two to three years of Si tiene de dos a tres años de
whether a natural person or a legal entity. antiquity in operation with antiquity in operation with
If you have properties that are the same activity the same activity
they could take as collateral If you have the possibility of If you have the possibility of
provide a mandatory provide a mandatory
collateral or guarantee, whether person guarantee or endorsement, whether a person
Physical or Moral. Physical or Moral.
Capital for legal entities Capital for legal entities Omit to perform any of the
Aspects Amount of income for individuals Amount of income for following:
40
quantitative If you have solid financial statements natural persons Capital for legal entities
and solvents and explain why If it counts with states Amount of income for

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 Pedagogical and Evaluation Guide of the Module:
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C R I T E R I O S
INDICATORS %
Excellent Sufficient Insufficient
If you have five references solid and solvent financials and individuals
commercial and/or banking and state explain why If it counts with states
what are If you have five references solid and solvent financiers
It refers in the bases to the commercial and/or banking and and explain why
legal basis. state what they are. If you have five references
commercial and/or banking and
state what they are.
It contains a cover with the following It contains a cover with the Omit doing any of the
data. following data. following:
 Student's name.  Student's name. Create a cover with the
 Delivery date  Delivery date the following data.
Presentation
 Job Title  Job Title  Student's name.
writing of the 10
 Module name  Module name  Delivery date
document Consider the spelling and grammar rules of Consider the rules  Job Title
syntax. spelling and syntax.  Module Name
Attach the necessary documentation for Consider the rules
the granting of credit. orthographic and syntactic.
Anticipate strategies to achieve their Prepare strategies to achieve Omit performing any of the
objectives. its objectives. next:
Shows organization and responsibility when Sample organization y Foresee strategies to achieve
submit your work by the established date responsibility when delivering your its objectives.
by the Teacher. I work on the date established by Sample organization y
Submit the work paying attention to aspects of the Teacher. responsibility when delivering your
cleaning and order. Submit the work carefully. I work on the established date
Show respect by taking care of and using aspects of cleanliness and order. by the Teacher.
Attitudes 10 appropriately the facilities and the Show respect by taking care and using Submit the work carefully.
school supplies. appropriately the facilities aspects of cleanliness and order.
Show willingness and take on the role and the school supplies. Show respect by taking care of
assigned in collaborative work. Show willingness and assume the role to use appropriately the
Fosters empathy and promotes activities assigned in the work installations y the material
for the benefit of the group. collaborative. student.
Show disposition and assume the
assigned role at work
collaborative.
100

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 Pedagogical and Evaluation Guide for the Module:
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VALUATION MATRIX OR RUBRIC

Siglema: ADCC-02 Name of the Credit and collection management Name of the
Module: Student:
Evaluator teacher: Group: Date:

Result of 1.2 Determine collection procedures based on Activity of 1.2.1 Prepare a collection letter.
Learning: the policies established by management. evaluation
C R I T E R I O S
INDICATORS %
Excellent Enough Insufficient
Establish any of the following
policies for the recovery of policies for the recovery of the following policies for the
money lent to its clients in money lent to its clients in recovery of money lent to
form of goods. form of goods. suspicious
clients in form of
Restrictive Restrictive goods.
Policies for collections 40
Liberals Liberals Restrictive
Rational Rational Liberals
It presents an annex in which Rational
explain what each one consists of
of the policies.
Contains the following elements: Contains the following elements: Omit some of the following
Date Date elements:
Who it is addressed to. Who it is addressed to. Date
Recipient's address. Recipient's address. Who it is addressed to.
Data that you must Credit number. Credit number. Recipient's address.
40
contain the letter Text. Text. Credit number.
Farewell. Farewell. Text.
Company. Company. Farewell.
Design a specific format for Company
the collection letter
It contains a cover with the It contains a cover with the Omit to perform any of the
following data. following data. next:
Written presentation of the
15  Student's name.  Student's name. Create a cover with the
document  Delivery date  Delivery date following data.
 Job Title  Job Title  Student's name.

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C R I T E R I A
INDICATORS %
Excellent Sufficient Insufficient
 Module name  Module Name  Delivery date
Consider the rules Consider the rules  Job Title
spelling and syntax. spelling and syntax.  Module name
He delivers it clean and He delivers it with cleanliness and order. Consider the rules
order. Sample responsibility the orthographic and syntactic.
Show responsibility when deliver it on the specified date Deliver with cleanliness and order.
deliver it on the specified date by the professor. Show responsibility to
by the teacher deliver it on the specified date
Make a presentation to your by the professor.
companions del work
performed.
Show perseverance in Sample perseverance the Omit doing any of the
make the most of the marked errors take advantage of the marked errors next:
in previous activities for in previous activities for Sample perseverance the
improve your work. improve your work. take advantage of the marked errors
Plan strategies to achieve Anticipate strategies to achieve in previous activities for
their objectives. their objectives. improve your work.
Show organization and Sample organization y Foresee strategies to achieve
responsibility when delivering your responsibility when delivering your its objectives.
Attitudes I work on the established date I work on the date established by Sample organization y
5
SELF-EVALUATION by the Teacher. the Teacher. responsibility when delivering your
Deliver the work carefully Submit the work carefully I work on the established date
aspects of cleanliness and order. aspects of cleanliness and order. by the Teacher.
Show willingness and take on the Show willingness and assume the role Deliver the work carefully
assigned role at work assigned in the work aspects of cleanliness and order.
collaborative. collaborative. Show willingness and take on the
Fosters empathy and promotes assigned role at work
activities for the benefit of collaborative.
group.
100

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 Pedagogical and Evaluation Guide for the Module:
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VALUATION MATRIX OR RUBRIC

Signal: ADCC-02 Name of Credit and Collection Management Name of the

Module: Student:
Evaluator teacher: Group: Date:

Result of 2.1 Issuess the documentation for the granting of Activity of 2.1.1 Prepare documents for the authorization of a
Learning: credits in accordance with the established regulations evaluación: credit.
for the company.
C R I T E R I O S
INDICATORS %
Excellent Sufficient Insufficient
Contains: The credit application contains: Skip making the credit request
Credit amount Credit amount with any of the following
Interests Interests requirements:
Repayment period Repayment term Credit amount
Grace period Grace period Interests
Request for Repayment term
30 Amortization Amortization
credit Guarantees Guarantees Grace period
Real guarantees Real guarantees Amortization
Trust guarantee. Trust guarantee Warranties
Design a specific format for the Real guarantees
credit application. Trust guarantee.
Contains: Contains Omit to include in the authorization letter
Date Date any of the following:
Who is it addressed to Who it is addressed to. Date
Recipient's address Recipient's address. Who it is addressed to.
Credit number Credit number Recipient's address.
Letter from
30 Text Text. Credit number.
authorization Text.
Farewell. Farewell.
Company. Company. Farewell.
Attached is a catalog of financial products Company.
with those that the granting company has
credit.
Contract of Contains: Contains: Omit to include in the line contract
30 credit any of the following:
line of credit Interest rates Interest rates

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C R I T E R I O S
INDICATORS %
Excellent Sufficient Insufficient
Closing Closure Interest rates
Costs Costs Closure
Continuity of costs associated with your Continuity of costs Costs
credit line associated with your line of Continuity of associated costs
Payment conditions credit with your line of credit
Credit line and guarantee Payment terms Payment conditions
Particular clauses for the increase Line of credit and guarantee Credit line and guarantee
from the line of credit, advance payment or
end of the credit relationship.
Show perseverance by taking advantage of the Sample perseverance the Skip performing any of the
errors marked in previous activities take advantage of the marked errors next:
to improve your work. in previous activities for Show perseverance by taking advantage
Look for solutions to the problems that you improve your work. the errors marked in activities
they present. Look for solutions a the previews to improve your work.
Forecast strategies to achieve your problems they face. Find solutions to the problems
objectives. Foresee strategies to achieve that they present to him.
Shows organization and responsibility when their objectives. Plans strategies to achieve your
submit your work by the established date Sample organization y objectives.
by the Teacher. responsibility when delivering your Sample organization y
Submit the work paying attention to aspects of I work on the established date. responsibility when delivering your
cleanliness and order. by the Teacher. I work on the date established by the
Attitudes 10 Participate in the conservation of hygiene Submit the work carefully. Teacher.
in the classroom. aspects of cleanliness and order. Submit the work paying attention to aspects
Show confidence in your own Participate in the conservation of of cleaning and order.
capabilities. hygiene in the classroom. Participate in the conservation of the
Show respect by caring for and using Show confidence in your hygiene in the classroom.
appropriately the facilities and the own abilities. Show confidence in your own
school supplies. Show respect by taking care and capabilities.
Show willingness and take on the role to use appropriately the Show respect by caring for and using.
assigned in collaborative work. facilities y the material appropriately the facilities and the
Fosters empathy and promotes activities school school supplies.
for the benefit of the group. Show willingness and take on the Show willingness and take on the role
assigned role at work assigned in collaborative work.
collaborative.
100

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 Pedagogical and Evaluation Guide of the Module:
Credit and collections management

VALUATION MATRIX OR RUBRIC

Siglema: ADCC-02 Name of the Credit and collection management Name of

Module: Student:
Evaluator teacher: Group: Date:

Result of 2.2 Issues the documentation for the collection to the Activity of 2.2.1 Prepare necessary documents for collection.
Learning: clients in accordance with the guidelines evaluation
established.

C R I T E R I A
INDICATORS %
Excellent Enough Insufficient
Prepare the following documents. Omit preparing any of the.
for collection: for collection: following documents for the
Delivery note Delivery note collection
Invoice Invoice Delivery note
receipt counter receipt Invoice
Documents to be prepared Cheques Check Receipt
60
for collection Promissory Note Promissory note Checks
Agreement of recognition of Bill of exchange Promissory note
debt Recognition agreement of Bill of exchange.
Payment commitment letter debt Recognition agreement of
Attached description of the orders debt
performed.
Structure the data accordingly Structure the data accordingly Omit doing any of the
with the type of document with the type of document next:
Record the data accurately. Set the data accurately. Structure the datos of
Data management 20 Design each of the agreement with the type of
formats in software. document.
Record the data accurately.

It contains a cover with the It contains a cover with the Avoid performing any of the
Written presentation of 10 following data. following data. following:
document  Student's name.  Student's name. Create a cover with the

Academic Model of Quality for Competitiveness ADCC-02 45/48

 Pedagogical and Assessment Guide of the Module:
Credit and collection management

C R I T E R I O S
INDICATORS %
Excellent Sufficient Insufficient
 Delivery date  Delivery date following data.
 Job Title  Job Title  Student's name.
 Module name  Module name  Delivery date
Consider the rules Consider the rules  Job Title
spelling and syntax. spelling and syntax.  Module name
It delivers with cleanliness and Consider
He delivers it with cleanliness and order. the rules
order. Sample responsibility the orthographic and syntactic.
Show responsibility when deliver it on the specified date Deliver with cleanliness and order.
deliver it on the specified date by the teacher. Show responsibility the
by the teacher deliver it on the specified date
Presents the work by the teacher.
snail-like y all the
formats elaborated in
computer.
Show perseverance in Show perseverance Omit performing any of the
to the
take advantage of the marked errors take advantage of the marked errors next
in previous activities for in previous activities for Sample perseverance to the
improve your work. improve your work. take advantage of the marked errors
Find solutions to the Search for solutions to the problems in previous activities for
problemas que le presentan. that they present to him. improve your work.
Show organization and Sample organization y Search solutions a the
responsibility when delivering your responsibility when delivering your problems they face.
Attitudes 10 I work on the established date I work on the date set by Sample organization y
by the Teacher. the Teacher. responsibility when delivering your
Submit the work carefully Deliver the work carefully. I work on the established date
aspects of cleanliness and order. aspects of cleanliness and order. by the Teacher.
Show respect by taking care of Submit the work carefully
use appropriately the aspects of cleanliness and order.
installations and the material
school

100

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 Pedagogical and Evaluation Guide of the Module:
Credit and collection management

RUBRIC OR EVALUATION MATRIX

Siglema: ADCC-02 Name of the Credit and collections management Name of the
Module: Student:
Evaluator teacher: Group: Date:

Result of 2.3 Operate the information system of the department of Activity of 2.3.1 Prepare reports and reports of the department
Learning: credit and collection according to the guidelines evaluation: credit and collections HETEROEVALUATION
established by management.
CRITERIA
INDICATORS %
Excellent Sufficient Insufficient
Prepare the following reports and presentations: Prepare the following reports and omit some of the following.
Aging report of balances. reports : reports or reports:
Monthly forecast report of Seniority report of Seniority report of
collection. balances. balances.
Daily collection report to be made. Monthly forecast report Monthly forecast report
Reports and Daily collection report made. of collection. of collection.
reports to 60 Accounts Receivable Assistant. Daily collection report to Daily collection report to
Annual credit budget and to carry out. to carry out.
to elaborate
collection. Daily Collection Report Daily collection report
Include graphs of the statistics of carried out. carried out.
collection. Accounts Receivable Assistant. Accounts Receivable Assistant.
Annual credit budget and Annual credit budget and
collection. collection.
Structure the data according to the Structure the data accordingly Omit doing any of the
type of document with the type of document following:
Record the data accurately. Record the data accurately. Structure the data accordingly
Check the quantities for each Check the quantities for each with the type of document.
Data management 20
report. report. Record the data accurately.
The graphs are created with an analysis. Verify the quantities for
that allows the interpretation of the each report.
data.
Presentation It contains a cover with the It contains a cover with the Omit doing any of the
writing of the 10 following data. following data. next:
 Student's name.  Student's name. Create a cover with the
document

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 Pedagogical and Evaluation Guide of the Module:
Credit and collection management

C R I T E R I O S
INDICATORS %
Excellent Sufficient Insufficient
 Delivery date  Delivery date following data.
 Title of the work  Job Title  Student's name.
 Module Name  Module name  Delivery date
Consider the spelling and Consider the spelling rules  Title of the work
syntax. and syntax.  Module name
He/She delivers it with cleanliness and order. He delivers it with cleanliness and order. Consider the rules
Show responsibility when delivering it Sample responsibility to the orthographic and syntax.
on the date set by the professor deliver it on the specified date Deliver with cleanliness and order.
Present the bound work and the by the professor. Show responsibility to the
colored graphs. deliver it on the specified date
by the teacher.

Show perseverance by taking advantage of the Sample perseverance the Omit performing any of the
errors marked in previous activities take advantage of the marked errors next:
to improve their work. in previous activities for Sample perseverance the
Search for solutions to the problems that you improve your work. take advantage of the marked errors
present Look for solutions to the problems in previous activities for
Forecast strategies to achieve your that they present to him. improve your work.
objectives. Prepare strategies to achieve Find solutions to the problems
Demonstrates organization and responsibility their objectives. that they present to him.
upon submitting your work on the date Sample organization y Predict strategies to achieve
Attitudes 10 established by the Teacher. responsibility when delivering your its objectives.
Submit the work paying attention to aspects of I work on the date set by Sample organization y
cleanliness and order. the Teacher. responsibility when delivering your
Show willingness and take on the role Deliver the work carefully I work on the date set by
assigned in collaborative work. aspects of cleanliness and order. the Teacher.
Fosters empathy and promotes activities Show willingness and take on the role Submit the work carefully
for the benefit of the group. assigned in the work aspects of cleanliness and order.
collaborative. Show willingness and take on the
assigned role at work
collaborative.
100

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