DIARIOS

PRIMER PARCIAL

UNIDAD 1

Tema: Basic Financial Vocabulary

Objective: By the end of this topic, students will be able to identify essential financial vocabulary: income, revenue, expenses, profit, loss, budget in simple sentences and routine financial questions.

SEMANA #1

Tecnical English for Finance and Digital Busines

Welcome to Technical English for Finance and Digital Business! This course will help you learn essential English for work, business, and finance. We'll grow your communication skills step by step to prepare you for success in the global marketplace.

Technical English is essential in the workplace, enabling you to communicate clearly in professional contexts, understand reports, emails, and presentations, and navigate confidently in international environments. Mastering it improves employment opportunities and facilitates access to a global career.

This image shows the key units of a business and finance course, covering everything from basic financial concepts to digital trends, with the goal of guiding students from vision to concrete results.

Finance and Digital Business vocabulary

Revenue: The total amount generated by business activities.

Income: Refers to the amount earned.

Profit: The positive difference between income and expenses (Revenue - Expenses when it is positive).

Loss: Represents a loss when expenses exceed income (Revenue - Expenses when it is negative).

Expenses: Represents operating costs.

Budget: A financial plan.

SEMANA #2

´ TEMA: The structure of the main financial

Objective: By the end of this topic, students will be able to describe the structure of the main financial statements (balance sheet, income statement, cash flow statement) and interpret basic accounting terms (e.g., assets, liabilities).

statements

- Balance Sheet (Statement of Financial Position) Balance general (estado de situación financiera)

- Income Statement (Profit & Loss Statement, P&L) Estado de resultados (estado de resultados, P&L)

- Cash Flow Statement (Estado de flujo de efectivo)

Balance Sheet (Statement of Financial Position)

Purpose: Shows a company’s financial position at a specific point in time.

Formula: Assets = Liabilities + Equity

Key Insight: The balance sheet must always balance, meaning total assets equal total liabilities plus equity.

Structure:

- Assets (What the company owns)

Current Assets (Cash, Accounts Receivable, Inventory)

Non-Current Assets (Property, Equipment, Intangible Assets)

- Liabilities (What the company owes)

Current Liabilities (Short-term Debt, Accounts Payable)

Non-Current Liabilities (Long-term Debt, Deferred Taxes)

- Equity (Owner’s stake in the company)

Common Stock

Retained Earnings

Example

The image shows a balance sheet as of December 31, 2024, where total assets are $200,000 and are balanced by liabilities of $120,000 and equity of $80,000.

The image presents a detailed balance sheet as of December 31, showing that the company has total assets of $200,000, comprised of current assets such as cash, accounts receivable, and inventory, and noncurrent assets such as property, equipment, and equipment. These assets are financed by total liabilities of $120,000 (short- and long-term debt) and stockholders' equity of $80,000, comprised of stock and retained earnings, thus fulfilling the accounting principle of balancing assets, liabilities, and equity.

Activity done in class

Income Statement (Profit & Loss Statement, P&L)

- Purpose: Shows a company’s financial performance over a period of time (e.g., quarterly, annually).

- Formula: Net Income = Revenue – Expenses

- Key Insight: Investors focus on Net Income and EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization) to evaluate profitability.

Structure:

- Revenue (Sales/Income)

Total money earned from operations

- Cost of Goods Sold (COGS)

Direct costs related to production

- Gross Profit (Revenue - COGS)

- Operating Expenses (Salaries, Rent, Marketing)

- Operating Income (EBIT) (Gross Profit - Operating Expenses)

- Non-Operating Items (Interest, Taxes)

- Net Income (Profit/Loss) (Final bottom-line earnings)

Activity done in class

Cash Flow Statement

- Purpose: Tracks the company’s cash inflows and outflows over a period, showing liquidity and solvency.

- Formula: Net Cash Flow = Operating Cash Flow + Investing Cash Flow + Financing Cash Flow

- Key Insight: Positive cash flow from operations indicates a healthy business, even if net income is low.

Structure:

- Operating Activities (Cash from core business operations)

Example: Cash received from customers, payments to suppliers

- Investing Activities (Cash used for long-term investments)

Example: Buying/selling property, equipment, or securities

- Financing Activities (Cash from or paid to investors and creditors)

Example: Issuing stock, borrowing money, paying dividends

SEMANA #3

Tema: Roles and Functions in a Company

Objective: By the end of this topic, students will be able to recognize and explain the primary responsibilities of various roles in an organization (e.g., CEO, CFO, accountant, financial analyst) using the appropriate vocabulary and expressions in English.

By the end of this topic, students will be able to recognize and explain the primary responsibilities of various roles in an organization (e.g., CEO, CFO, accountant, financial analyst) using the appropriate vocabulary and expressions in English.

This table describes the primary responsibilities of different roles within an organization. Each position specifies its main focus, key responsibility, tasks performed, and a practical example. It covers everything from senior executives such as the CEO, CFO, and COO to specific financial roles such as accountant, internal auditor, and financial analyst, showing how each contributes to the efficient and strategic operation of the company.

In a tourism company it is important to have general management since it controls all operations

It is a visual map of how a typical organization structures its leadership and, more specifically, its finance department to manage its economic operations.

SEMANA #4

Tema: Applied Grammar and Communication: Present Tenses

Objective: By the end of this topic, students Will be able to employ the present simple and the present continuous to describe financial tasks and formulate and respond to wh-questions in budgetary and accounting contexts

The image presents a horizontal line representing time, divided into three main sections:

- Past: A light green section on the left.

- Present: A blue section in the center.

- Future: A red section on the right.

On this timeline, dots and blocks are placed, representing actions or states at different times, and are associated with example English sentences for each tense.

📘 Present Simple Tense – Explanation

✅ When do we use the Present Simple?

We use the Present Simple to talk about:

Habits and routines– Example: I check emails every morning.– Ejemplo: Yo reviso correos todas las mañanas.

Facts and general truths– Example: The sun rises in the east.– Ejemplo: El sol sale por el este.

Schedules and timetables (for work, school, meetings)– Example: The meeting starts at 10 a.m.– Ejemplo: La reunión empieza a las 10 a.m.

This image is a visual summary of the conjugation rules for third-person singular verbs (he, she, it) in English, in the simple present tense.

This image is a table that explains how to form negative sentences in English in the simple present, depending on the subject of the sentence.

This image is a simple and direct educational tool that teaches a correct structure for constructing questions in the simple present, highlighting the use of the auxiliaries "Do" and "Does" according to the subject.

UNIDAD 2

SEMANA #5

TEMA: Introducción to Digital Business

Objective: By the end of this topic, students will be able to explain basic concepts related to digital business (e.g., digital platform, online presence, e-commerce, marketplace) and formulate sales or growth objectives in English.

The table illustrates how various verbs such as "enabling," "serves," "includes," "refers," "enhances," "optimize," "increase," "implementing," "expand," and "attract" are used to describe actions and functions within the context of digital platforms, digital transformation, marketing strategies, and business management. Each verb is presented with its base form, its Spanish equivalent, and a sentence illustrating its practical application.

Digital Business Fundamentals." It highlights how digital transformation has revolutionized the way businesses operate, connect, and deliver value. The aforementioned presentation will explore five key areas: digital platforms, online presence, e-commerce, marketplaces, and digital transformation, emphasizing their role in creating competitive advantage and growth in the digital economy. Finally, it underscores the importance of understanding these fundamentals to thrive in an ever-evolving digital marketplace.

Digital Platforms: Creating Value Through Connections". Describes how these platforms function as ecosystems that facilitate interactions, transactions and services between users, businesses and technology providers, generating value creation and network effects where their value increases exponentially with more participants, creating competitive advantages and highlights the ability of digital platforms to connect, collaborate and prosper.

showcases popular examples of digital platforms, including major players, multi-sided markets, and the underlying technical infrastructure.

highlights the challenges of digital platforms: governance, regulatory compliance (GDPR, CCPA), and maintaining user trust through security and privacy.

Online presence is visibility on the internet through websites, social media, and digital marketing, crucial for visibility, reputation, and customer reach.

Key elements of online presence: websites and SEO, social media engagement, and content marketing for visibility and customer engagement.

e-commerce as a digital marketplace with B2C, B2B, C2C, and D2C models, exemplifying how different entities conduct online transactions.

El crecimiento del e-commerce (22% anual, $5.7T mercado), el auge del comercio móvil (63%) y su impacto revolucionario en los negocios.

SEMANA #6

TEMA: Digital Marketing and Promotion Strategies

Objective: By the end of this topic, students will be able to describe digital marketing strategies (e.g., SEO, SEM, social media marketing), using appropriate vocabulary and coherent expressions to present promotional plans.

Compare digital marketing strategies: SEO improves organic visibility, SEM pays for search ads, and social media marketing connects with customers.

details two distinct digital marketing strategies: Email Marketing and Influencer Marketing.

Email Marketing is defined as the practice of sending emails directly to customers to convey promotions, news, and special offers. Its typical operational steps include gathering customer email addresses.

Digital marketing helps businesses grow online. Companies use SEO, SEM, social media, email, and influencers to reach more people and sell more products

CREATE YOUR DIGITAL MARKETING STRATEGY

We are launching a new campaign. Our goal is to increase online visibility for our handmade candles. We will use SEO by adding keywords like "best scented candles" to our website. We have launched a new social media campaign on Instagram and Facebook. We will post daily pictures and use hashtags like #CandleLovers to attract customers. We will also use SEM and pay for Google Ads to appear at the top of search results.

FOLLOW THIS STRUCTURE:

We are launching a new campaign. Our goal is to increase online visibility for our handmade candles. We will use SEO by adding keywords like "best scented candles" to our website. We have launched a new social media campaign on Instagram and Facebook. We will post daily pictures and use hashtags like #CandleLovers to attract customers. We will also use SEM and pay for Google Ads to appear at the top of search results.

SEMANA #7

TEMA: Online Payment Tools and Gateways

Objective: By the end of this topic, students will be able to explain the processes and tools related to online payments (e.g., payment gateway, secure transaction, checkout process) and give instructions for making purchases on digital platforms in English.

Online payment tools are digital platforms that allow users to conduct financial transactions over the internet. These tools include mobile apps, website-integrated payment systems, and money transfer services.

A payment gateway is a service that authorizes and processes online payments, acting as an intermediary between the buyer, the merchant, and financial institutions. Its primary function is to ensure that payment information is transmitted securely and efficiently.

The payment gateway process involves several steps to complete a secure transaction:

Initiation of purchase: The customer selects the products or services they wish to purchase on the merchant's website.

Information entry: On the checkout page, the customer enters their card details or selects another available payment method.

Secure transmission: The payment gateway encrypts the information and sends it to the payment processor.

Authorization: The payment processor requests authorization from the customer's issuing bank to verify the validity of the transaction.

Response: The issuing bank approves or rejects the transaction and sends the response to the payment processor.

Confirmation: The payment gateway informs the merchant of the outcome, and if approved, the purchase is completed.

Settlement: Finally, the funds are transferred from the customer's bank to the merchant's bank.

This process is typically completed in a matter of seconds, ensuring a smooth and secure shopping experience.

The online purchasing process generally follows these steps:

Browsing: The customer navigates the website and selects the desired products or services.

Shopping Cart: The selected items are added to the virtual shopping cart.

Review: The customer reviews the products in the cart and proceeds to checkout.

Data Entry: The customer's personal and shipping information is requested.

Payment Method Selection: The customer selects their preferred payment method.

Confirmation: All information is reviewed, and the purchase is confirmed.

Receiving Confirmation: The customer receives a purchase confirmation by email or on the page itself.

Digital Wallets

What is a Digital Wallet? How It Works

An app that stores payment details - Save card details in the wallet

so customers can pay quickly.

- Tap phone or scan QR code at checkout

Popular options include Apple Pay,

Google Pay, and Samsung Pay. - Complete fast and secure transactions

Buy Now, Pay Later (BNPL)

Installment Payments Popular Services Simple Process

Split purchases into smaller Klarna, Afterpay, and Select BNPL at checkout

payments over time. Affirm lead the market. and pay in installments.

SEMANA #8

TEMA: Applied Grammar and Communication: Present Perfect Tense

Objetivo: By the end of this topic, students will be able to use the Present Perfect to describe results obtained from marketing campaigns to assess the effectiveness of different promotional strategies.

Today's English class was truly insightful for our group! Our professor used a set of slides, not for their specific marketing content, but to teach us about the diverse ways English can be presented. It was a valuable lesson on reading different text styles, expanding our vocabulary, and improving our reading comprehension skills within various formats.

n This first slide immediately caught our attention with its clean design. We observed how the text was formatted, drawing focus to key phrases like "Ongoing Impact" and "Traffic Growth." It demonstrated to us how English can be used efficiently on a slide for clear communication. We also focused on understanding phrases such as "still affecting the present," which helped expand our collective vocabulary for describing current situations.

The chameleon image, paired with the text about "Highlighting Changes," was very visually engaging. Our group noticed how the titles and descriptions used varying font sizes and weights to draw attention. The professor had us read phrases like "Customer Loyalty has improved" and "Market Expansion," which significantly aided our reading comprehension and reinforced vocabulary related to progress and development

§ This slide offered our group a practical look at how English is presented in real-world applications, such as on app interfaces. We practiced reading the concise points under "Before Ads" and "New Customers," which was an effective exercise in quick reading and understanding brief English statements. We also noted useful words like "interactive" and "attracted" to add to our collective vocabulary.

§ Seeing the email strategy on the laptop screen showed our group another practical way English text is employed. We focused on phrases like "New Format," "Personalized Offers," and "Improved Sales." This helped us understand how short, impactful sentences are constructed in English to convey results clearly. Reading these specific examples also introduced or reinforced particular business-related vocabulary for us.

§ The final slide on SEO efforts, with its circular diagram, emphasized how professional documents present information. Our group concentrated on the formal language used to describe actions like "Website Optimization" and "Increased Visibility." This was a beneficial exercise in reading more formal English and understanding how different concepts are linked using phrases such as "As a result" and "This has led to."

After analyzing the questions, I have gained a clearer understanding of the Present Perfect tense as a verb form that links past actions with their current relevance. Its frequent use in professional contexts such as marketing highlights its importance for reporting results and progress without specifying exact times. This study helped clarify when to use or avoid the tense, particularly regarding time expressions, and showed how effectively it communicates achievements concisely. Moving forward, I plan to deepen my knowledge by examining more marketing examples and practicing the formation of negative sentences and questions in the Present Perfect tense.

SEGUNDO PARCIAL

UNIDAD 3

Semana 9

TEMA: BASIC ACCOUNTING AND FINANCIAL ANALYSIS

Objective: By the end of this topic, students will be able to identify core accounting terminology (accounts payable, accounts receivable, general ledger) in exercises to use them in conversations about basic accounting.

Core Accounting Terminology and Definitions.

=Accountant -> Prepares financial documents and statements.

=Accounts Receivable -> C. Money that customers owe to a company.

=Assets -> D. Items of value owned by a business.

=Liabilities -> E. Debts or financial obligations of a company.
=Net Income -> B. The total profit of a company after all expenses and taxes.

=Income Statement -> Reports income and expenses over a period.

=Balance Sheet -> Shows a company’s financial position at a specific time.
=Cash Flow Statement -> Tracks money in and out of a company.

=Trial Balance -> Checks that debits equal credits in accounts.

=Chart of Accounts -> Organizes financial transactions by category.

=Net Income -> B. The total profit of a company after all expenses and taxes.

HOMEWORK

Unidad 3

Semana 10

Reading and Interpreting Financial Data

Learning Objective

By the end of this topic, students will be able to describe trends and changes in financial data (e.g., “Sales increased by 10% last month.”) and analyze charts and tables (e.g., line chart, bar chart, upward trend) using specific vocabulary in English.

These learning objectives aim to teach participants how to describe financial trends using appropriate vocabulary, effectively analyze charts and tables, and clearly communicate financial data insights in English.

This image summarizes key vocabulary for describing financial trends. For upward trends, use "increase," "grow," or "rise." For downward trends, use "decrease," "drop," or "fall." For stable trends, use "remain stable" or "stay the same."

Decrease: For general reductions in amount, size, or intensity (e.g., "Sales decreased in April").

Drop: Suggests a sudden or significant decrease (e.g., "Profits dropped last quarter").

Fall: Similar to "drop," often used with specific amounts (e.g., "Expenses fell by $1,000").

To understand line charts: identify the time period (x-axis), note the values (y-axis), and observe the trend line to see how values change over time.

SEMANA 11 (Del 16 al 20 de Junio del 2025)

TEMA: Budgeting and Projections

Objective: By the end of this topic, students will be able to create budgets and financial forecasts in English, using appropriate expressions to present estimates and predictions, for example: We expect our revenue to grow by….

Budgeting and Financial Projections

Objective: By the end of this topic, students will be

able to create budgets and financial forecasts in English,

using appropriate expressions to present estimates

and predictions (We expect our revenue to grow by…)

and Will and going to for financial predictions and

plans, for example: We will invest in new software.

/ We are going to expand our budget.

Key Vocabulary for Estimates

Expressing Expectations

We expect sales to grow.

We estimate a profito f $20,00

Stating Plans

We plan to invest in new products.

We predict higher sales next quarter.

Describing Changes

There Will be a 5% increase in costs.

Expenses Will decrease next month

Talkin About Changes in Numbers

Describing Budget Changes

Sales Revenue

We expect sales revenue to increase by 10% next quarter

Marketing

Marketing expenses Will stay the same this year

Employee salaries Will increase by 5%

Office Expenses

Office expenses Will decrease by 10% to sabe money

Category	Planned Budget($)	Expected change
Sales Revenue	50,000	+10% Increase
Marketing	5,000	No change
Employee Salaries	20,000	+5% Increase
Office Expenses	3,000	-10% Decrese

Using “ Will for predictions

Future Guess

We Will increase our

Profit next year

Using “Going to” for plans

SEMANA 12 (Del 23 al 27 de Junio del 2025)

TEMA:

Applied Grammar and Communication: Past Simple Tense

Objective: By the end of this topic, students will be able to use the Past Simple to report previous financial results related to investments and budgets.

Using the past simple for financial results

The past simple is a crucial part of the

english language and is one of the

toughedt tenses to learn for beginners.

When do we use the past simple?

We use the past simple to talk about past financial results and completed actions in business.

Structure

Positive

Subject+verb (past form)+ object

The company earned $50,000 last year

Negative

Subject+ did not + base verb+ object

Sales did not grow last quarter

Question

Did ++ subject + base verb + object?

Did the company increase profits in 2023?

Key financial verbs in past simple

Formation Rules

For regular verbs in the past simple tense, we add -ed to the base form:

Spelling Rules

Practice with financial Reporting

The past simple tense is especially important when reporting on financial results. Here are some common phrases used in financial reporting

UNIDAD 4

Semana 13

TEMA: CRYPTOCURRENCIES AND BLOCKCHAIN

Objective: By the end of this topic, students will be able to explain basic cryptocurrency concepts such as Bitcoin, cryptocurrency, and blockchain technology, using fundamental terminology like digital wallet appropriately.

Learning objetives

§ Core Understanding

Explain basic cryptocurrency concepts including Bitcoin, cryptocurrency, and blockchain technology

§ Terminology Mastery

Use fundamental terminology like digital wallet appropriately in context

§ Practical application

Understand how cryptocurrency transaction work in real-word scenarios.

What is Cryptocurrency?

Cryptocurrency is a type of digital currency that uses secure blockchain technology to operate without the need for a bank or central authority. It allows you to send and receive money online quickly and securely, from anywhere in the world.

What is Blockchain?

A blockchain is a digital ledger that records all cryptocurrency transactions. It is:

· Distributed across many computers

· Secure and transparent

· Visible to everyone

· Immutable (cannot be changed)

Blockchain technology ensures that all bitcoin transactions are safe and verifiable without requerid a central authority.

Grammar: First conditional with cryptocurrencies

The First Conditional is used to talk about things that are possible in the future.

Structure: If + present simple, will + verb

§ If then price of Bitcoin rises, more people will start investing

§ If we use blockchain, our transactions will be more secure

§ If the system fails, we will lose money

§ If the value of cryptocurrency increases, more people will invest.

Reading Comprehension Activity: Cryptocurrencies and Blockchain

1. Vocabulary

- Cryptocurrency: A type of digital money not controlled by banks or governments.
- Blockchain: A system that stores information in connected and secure blocks.
- Bitcoin: The most popular cryptocurrency.
- Digital wallet: A virtual space used to store cryptocurrency securely.
- Buy, sell, save: Common actions users do with cryptocurrencies.
- Secure / Connected: Describes the safety and link between data blocks.
- Record / Store / Protect / Use: Verbs used to describe blockchain and crypto functions.

2. Cloze Activity

1. Cryptocurrencies are not controlled by banks or governments.
2. All transactions are recorded on the blockchain.
3. The most popular cryptocurrency is Bitcoin.
4. You need a digital wallet to store your cryptocurrency.
5. Blockchain technology is secure and transparent.
6. If someone sends Bitcoin, the blockchain will record the transaction.
7. If you lose your digital wallet, you can’t access your money.
8. In the future, more people will use cryptocurrency.

3. Conditional Grammar Practice

Zero Conditional (general truths):

• If you lose your digital wallet, you can’t access your money.
(If + present simple, ... present simple)

First Conditional (possible future situations):

• If we use blockchain, we will protect our financial data better.
• If someone sends Bitcoin, the blockchain will record the transaction.
(If + present simple, ... will + base verb)

4. Final Reflection

This activity helped me understand how cryptocurrencies and blockchain work. I learned new vocabulary like digital wallet and blockchain, and practiced the Zero and First Conditionals in real financial contexts. I believe cryptocurrency is the future of finance because it’s secure, fast, and global.

Semana 14

TEMA: CRYPTOCURRENCIES AND BLOCKCHAIN

Learning Objective

By the end of this topic, students will be able to describe Fintech tools such as crowdfunding, peer-to-peer lending, mobile payment apps, and Buy Now, Pay Later, and explain their advantages and disadvantages using cause-and-effect expressions

Learning Objectives

Understand Key Fintech Terms

Describe crowdfunding, peer-to-peer lending, mobile payment apps, cryptocurrency, and buy now, Pay later (BNPL).

What is Fintech?

"Financial Technology" uses technology to improve financial services, helping people send money, invest, borrow, and pay online quickly and safely (Solarz &, Malgorzata, 2021).

How Crowdfunding Works

The Process

A business or person creates a project, and people donate money to support it.

A new tech company raised money through crowdfunding.

Crowdfunding platforms connect creators directly with potential backers, eliminating traditional funding gatekeepers.

Peer-to-Peer Lending:

Pros and Cons

Advantages

- Easy to get a loan without a bank

- Lower interest rates

- Faster approval process

Disadvantages

-Can be risky for lenders

-Borrowers may not repay the loan

-Less regulatory protection

SEMANA 15

TEMA: Digital Security in Finance

Learning Objective: By the end of this topic, students will be able to identify the main digital security risks: data breaches, encryption, and two-factor authentication, and propose protection measures in financial contexts, communicating them clearly.

Digital security in the financial sector is essential to protect both personal data and financial transactions from increasinDigital security in the financial sector is essential to protect both personal data and financial transactions from increasingly sophisticated cyber threats.

Digital Security in Finance: Keys to Protecting Your Money

- Main threats

Phishing: Fraudulent emails or messages seeking to obtain personal data.

Malware: Malicious software designed to infiltrate and damage systems.

Ransomware: Data kidnapping through encryption, demanding a ransom for its release.

Security breaches: Unauthorized access to financial systems

- Protection strategies

Multi-factor authentication: Implement multiple verification methods to access accounts.

Strong passwords: Use complex and unique combinations for each service.

Regular updates: Keep systems and applications up-to-date to address vulnerabilities.

Education and awareness: Train users and employees on safe online practices.

Constant monitoring: Monitor for suspicious activity and respond quickly to incidents.

- Emerging Technologies in Financial Cybersecurit

Artificial Intelligence: Detects unusual patterns and potential fraud in real time.

Blockchain: Offers secure and transparent transactions, reducing the risk of manipulation.

Predictive Analytics: Anticipates threats by studying historical data and trends

Why is it crucial?

Digitization has transformed the way we manage our finances, from online banking to digital investments. However, this evolution has also increased the risks of cyberattacks, such as phishing and ransomware

SEMANA 16

TEMA: Applied Grammar and Communication: First Conditional

Learning Objective: By the end of this topic, students will be able to apply conditional structures (0 and 1) and use cause-and-effect expressions to describe security scenarios, risks, and consequences in digital finance.

Applied Grammar for Digital Finance Security

Learn to apply conditional structures and cause-effect expressions to describe security scenarios in digital finance.