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DMC COLLEGE FOUNDATION

SCHOOL OF BUSINESS AND ACCOUNTANCY
BACHELOR OF SCIENCE IN ACCOUNTING TECHNOLOGY
Sta. Filomena, Dipolog City

Course Code TQM
Course Title TOTAL QUALITY MANAGEMENT
Course Credit 3 units
Prerequisite

I.

COURSE DESCRIPTION:
Total Quality Management (TQM) is a customer-oriented philosophy that ensures all members strive to achieve improvement of the organization through
ongoing participation of all employees. Organizations adopting TQM often work out their own definitions, so that the general model is relevant and clear to their
management and employees. This course is designed to provide you with an understanding of TQM principles in order to incorporate them into your organization’s
framework. It is essential for supervisors and managers who are responsible for facilitating continuous improvement in their organization.

INSTITUTIONAL LEARNING OBJECTIVES:

By the end of their four-year stay at DMC, students should be able to:

1. Manifest academic excellence through their globally-competitive skills and desirable work ethics.
2. Exemplify the qualities of a graduate who achieves optimum integral human development.
3. Exhibit leadership by developing socially-oriented programs for disadvantaged communities to promote social justice, equity and transformation leading to self-
reliance.
4. Apply their acquired technology-based skills to their chosen field of practice.
5. Demonstrate excellence as active partners in nation-building through research and innovation.
6. Advocate nationalism through athletics, culture and the arts.

PROGRAM-LEVEL STUDENT LEARNING OUTCOMES: 1. taxation and accounting research. corporations.e. partnerships. preparing reports and making decisions. 2. 2. 1.h.c. 1. Perform cost-benefit analysis for management decisions. 1 SYLLABUS DMCCF – SBA – BS Accountancy/BS Accounting Technology/BSBA CURRICULAR PROGRAM EDUCATIONAL OBJECTIVES: 1. cost accounting and management.ECON. 1.a. accounting information systems.b. management accounting. 1.b. payroll system and executive information system .d. Record financial transactions in compliance with generally accepted accounting standards for sole proprietorships. 2. Recognizing and communicating professional limitations or other constraints that would preclude responsible judgment or successful performance of an activity 3. government and not-for-profit organizations.g. Evaluate and design an appropriate computer based information systems in organizations such as financial accounting system. Perform independent audit of financial statements and prepare audit reports and other reports to management. Design and implement a management control and performance system.f. partnerships.a. Appraise ethical problems / issues in practical business and accounting situations and recommend appropriate course of action that adheres to the professional code of ethics. government and not-for-profit organizations. Record financial transactions in compliance with generally accepted accounting standards for sole proprietorships. Employ technology as a business tool in capturing financial and non-financial information. Prepare general-purpose financial reports in accordance with generally accepted accounting standards. 3. auditing. 1. 1. Communicate effectively the results of financial analysis. performance management and monitoring system. Demonstrate working knowledge in the areas of financial accounting and reporting. corporations. 1. Prepare individual and corporate income tax returns and basic tax planning in compliance with relevant legislations and regulations. Recognizing and refraining from either actively or passively subverting the attainment of the organization's legitimate and ethical objectives.

Multi.Develop strategies to ensure that team members are actively encouraged and supported to participate in decision-making processes and to assume responsibility and exercise initiative as appropriate. Enhance and develop the learner’s potentials by applying the acquired skills and knowledge in achieving the goals of daily undertakings.Establish systems to ensure that the organization’s continuous improvement processes are communicated to all stakeholders. meetings. ECON. and confrontations to be able to develop acceptance of certain Responsible responsibilities towards enhancement of public relation with the community they served. community and the country which are among the significant values of a good business administrator or marketing manager. talented/Versatile Committed to Serve Internalize the essence of service to oneself. you should be able to: . . the students are able to: Graduate Attribute God Fearing Manifest the spirit of Faith by internalizing and applying the principles of oneness. 1 SYLLABUS DMCCF – SBA – BS Accountancy/BS Accounting Technology/BSBA COURSE-LEVEL STUDENT LEARNING OUTCOMES: At the successful completion of this course. Socially Strengthen awareness on the significance of social gatherings. family. Expected DMCian Identify Desired Result: By the end of the program. .Develop effective mentoring and coaching processes to ensure that individuals and teams are able to implement and support the organization’s continuous improvement processes II. Knowledgeable Inculcate the significance of various learning processes towards attainment of goals to become productive graduate and effective business administrators or marketing managers. peace and prosperity through Gospel teachings in any circumstances regardless of beliefs. Expected DMCian Graduate Attribute Rubrics Excellent (4) Proficient (3) Adequate (2) Limited (1) Score (Socially Responsible) .

sincerity. opinions Incapable of carrying tasks performance and even methods that are and ideas when confronted as expected due to limited beyond expectations. critically objectives were based on are somehow based on the assigned tasks were coupled with honesty and the set principles and the courtesy and respect. Strategic Displays high level of Capable of establishing Lacks the skills. and honesty. 1 SYLLABUS DMCCF – SBA – BS Accountancy/BS Accounting Technology/BSBA Obedient All group participants were Almost all members of the Some members of the All members were active and performed the group were participative. initiative. social responsibility. beneficial and for the with challenging initiatives. practically not visible. difficulties. GRADING SYSTEM . group performed their hesitant. Perceptive Performed the tasks Interpretations of the tasks Reflections and opinions The group performance of creatively. Relation principles. dedication Public Community irregular appearances performing responsibilities and service for the safety Services with the occurred. (Knowledgeable) Innovative The performance of the The duties and functions Some members displayed Displayed no interest in assigned tasks was were performed with interest towards the the performance of tasks genuinely based on strategies and techniques. are visible. attainment of the assigned due to its physical excellent individual’s tasks. disagreeable and tasks with genuine responsive and showed tasks without punctuality disobedient. welfare of all concerned. ECON. III. (Committed to Serve) Committed to service for Has displayed high level Performed tasks related to Punctuality does not exist. acceptance of the tasks. and poor and lacks of self- and security of every observance of Public services to all concerned confidence in delivering DMCian. circumstances. sincerity values of the college. Total avoidance of the welfare of DMCians commitment.

5. the class record. 4.) discuss major branches of economic inquiry: microeconomics.) understand the concepts of scarcity 4. 2.) understand the concept of an economic model and its uses. explain and give example/s 20 item-quiz. Scores are recorded in 1. Rational Behavior and opportunity cost. positive analysis and normative analysis. Topics. The basic task of an Economy economy and the discipline of economics.) describe the mechanism of the each topic. Definition of Economics 1. 1 SYLLABUS DMCCF – SBA – BS Accountancy/BS Accounting Technology/BSBA Preliminary Grade (PG) Midterm Grade (MG) Pre-final Grade (PFG)/ Finals Grade (FG) Semestral Final Grade (FG) PRELIM EXAM 40% MIDTERM EXAM 40% PREFINAL EXAM 40% FINA EXAM 40% PG 25% QUIZZES 25% QUIZZES 25% QUIZZES 25% QUIZZES 25% MG 25% ORAL RECITATION/ ORAL RECITATION/ ORAL RECITATION/ ORAL RECITATION/ PFG 25% REPORTING/ REPORTING/ REPORTING/ REPORTING/ FG 25% REQUIREMENTS 25% REQUIREMENTS 25% REQUIREMENTS 25% REQUIREMENTS 25% FG 100% ATTENDANCE 10% ATTENDANCE 10% ATTENDANCE 10% ATTENDANCE 10% 100% 100% 100% 100% Course Objectives. Time Student Learning Outcomes Assessment Strategies Outcomes-Based Allotment (SLO) (AS) Assessment/Results/Evidence (OBARE) PRELIMINIARY COVERAGE MODULE 1 : 4 Hours Chapter 1.ECON.) explain rational behaviour and . The economic way of reasoning 2.ECONOMICS What It’s All Students are expected to: About Read. 3. 3. macroeconomics.

1 SYLLABUS DMCCF – SBA – BS Accountancy/BS Accounting Technology/BSBA marginal analysis a method of analyzing the way we make decisions. Net National Product. 4. MODULE 3 : 4 Hours At the end of the Module. UNEMPLOYMENT. Chapter 2. . National Income. Measuring Aggregate Output: differs from nominal GDP. explain and give example/s Chapter 3. investment. how it can be 1.BUSINESS CYCLES. households. each topic. of study. The Expenditure AND Income sum of consumption. Scores are recorded in Components of GDP government purchases and net exports each topic.Understand why GDP must equal the 3. and governments and how international trade affects the economy. Economic Activity and Economic and how expenditure on the nation.Explain how the concepts of Gross National Product. 3. Read.Understand how spending and income circulate among business firms.ECON.Introduction to Macroeconomic Concepts 1. Read. the class record. students are expected to.s Decisions output results in income to resource owners. Personal Income. 4. Group Report. explain and give example/s 20 item-quiz. MODULE 2 : 4 Hours Objectives: At the end of the Module. and disposable income can be derived from GDP. Gross Domestic Product 2. Looking at the Economy from a viewed as the value added to Macroeconomic Perspective intermediate products and how real GDP 2.) Discuss the business cycle. students are expected to. AND ECONOMIC 1. explain what GDP is.

discuss the social costs of unemployment and the programs designed to cushion these costs.THE PRICE LEVEL AND INFLATION 1.. The Distortions and Costs of Price 2.ECON.) explain how unemployment is 1. explain how inflation affects workers. Discuss the record and sources of economic growth in our country. 2. 4. 5. Economic Growth and Its Sources rate can be viewed as the sum of frictional. The Business Cycle measured and how the unemployment is 2. MIDTERM COVERAGE MODULE 4 : 4 Hours At the end of the Module. The price Level and Inflation inflation. 6. 3. students are expected to.) deflate nominal income using a price Instability index to derive real income and know the 3. creditors and debtors. employers. 3. 1 SYLLABUS DMCCF – SBA – BS Accountancy/BS Accounting Technology/BSBA GROWTH 2.) understand how price indexes are used to measure the price level and 1. How Price Instability Affects the distinction between real and nominal Performance of the Economy wages. . define the concept of full employment and show how it is related to the natural rate of unemployment. Chapter 4. Explain potential real GDP and the difficulties involved in estimating it. structural and cyclical unemployment. Unemployment measured and how the unemployment 3.

Exercises In Supply from a market supply curve and discuss 4. 1 SYLLABUS DMCCF – SBA – BS Accountancy/BS Accounting Technology/BSBA 4. Basic Concepts in Supply discuss changes in aggregate demand. use aggregate supply and demand analysis to show how the equilibrium level of real GDP and the Price level over a year are determined. explain how inflation affects economic decisions and the functioning of the economy.. 4. Shifts of Supply 3. 2.) Distinguish an aggregate demand curve from a market demand curve and 1. 5..) distinguish an aggregate supply curve 3. Non-Price Determinants In Supply 2. use aggregate supply and demand analysis to show how changes in aggregate demand and aggregate supply affect the equilibrium levels of real GDP and the price level for a given year and to explain the causes of recessions.ECON. students are expected to. explain how inflation affects interest rates and know the distinction between real and nominal interest rates.. MODULE 5 : 4 Hours At the end of the Module. Elasticity of Supply changes in aggregate supply.AGGREGATE DEMAND AND AGGREGATE SUPPLY 1.. excessive unemployment and inflation. Chapter 5.AGGREGATE DEMAND- AGGREGATE SUPPLY ANALYSIS OF ECONOMIC FLUCTUATIONS AND . 5. MODULE 6 : 4 Hours Chapter 6.

.ECON. Discuss the process of self-correction in an overheated economy and explain how that process results in a wage-price spiral and period of inflation . Macroeconomic Equilibrium in a why self-correction mechanism implied by Growing Economy the model does not always work quickly and reliably. Keynesian Model 2. Chapter 7. FINANCIAL . 4.MONEY. students are expected to..) Discuss the Keynesian Model of macroeconomic equilibrium and explain why Keynes thought that the economy could stagnate in equilibrium at a level of real GDP well below potential real GDP. 1 SYLLABUS DMCCF – SBA – BS Accountancy/BS Accounting Technology/BSBA GROWTH 1. students are classical Model versus the expected to. Explain how supply-side shochs affect the economy and understand the consequences of a supply-side recession.) understand the classical model of Macroeconomic Equilibrium macroeconomic equilibrium and explain 3. Macroeconomic Equilibrium : The At the end of the Module. 2. 3. Exchange Rates and 1. SEMI-FINALS COVERAGE MODULE 7 : 4 Hours At the end of the Module.

2.. 4.) discuss the determinants of the Demand. Money 3. given stock of money. show how multiple expansion of the 5. Banking explain the concept of fractional reserve 2. MODULE 8 : 3 Hours At the end of the Module.) Examine the balance sheets of a bank 3. The Demand for Money of the Philippine money stock. 5. and the official measures 3.THE BANKING SYSTEM 1.STABILIZATION OF THE .ECON. The Sock of Money. What is Money and Its Function money stock in an economy. Chapter 9. 1 SYLLABUS DMCCF – SBA – BS Accountancy/BS Accounting Technology/BSBA MARKETS. How Banks Make Loans and banking. Create Checkable Deposits 2. changes in money demand can affect interest rates. MODULE 9 : 4 Hours At the end of the Module. students are expected to.) discuss the major components of the 1.) explain how. The Need to Understand Changes in 4. Multiple Expansion of the Money and show how the balance sheets are Stock for the Entire Banking System affected when the bank makes loans. Toward Understanding How The money stock can result from an inflow of Money Supply Changes excess reserves into banks and calculate the reserve multiplier. discuss bank portfolio management practices. and Interest Rates demand to hold money. students are expected to. Bank Portfolio Management 3. given the demand for Money Stock money. 4. Measuring the Stock of Money of near money. changes in the available money stock can affect credit and interest rates and influence spending decisions and how.) discuss the origins of banking and 1.) list the four major functions of money EQUILIBRIUM in the economy. Chapter 8. the concept 2. 4. AND MACROECONOMIC 1.

students are Chapter 10. Supply.) show how automatic stabilizers 4. 3.) Explain how expansionary fiscal 1.ECON. 5. Macroeconomics and policies affect the economy and show Microeconomics how such policies can be used to 2. FINALS COVERAGE MODULE 10 : 4 Hours At the end of the Module.) show how an expansionary monetary 1. Labor Force and Unemployment 3. . 1 SYLLABUS DMCCF – SBA – BS Accountancy/BS Accounting Technology/BSBA ECONOMY THROUGH MONETARY 1. 4.. Automatic Stabilizers and Cyclical macroeconomic equilibrium.Side Fiscal Policies policy shifts the economy’s aggregate demand curve and affects macroeconomic equilibrium.STABILIZATION OF THE expected to.)discuss the basic ideas and implications of monetarism for monetary policy. 5. Inflation 2. ECONOMY THROUGH FISCAL POLICY 1. Common Economic Goals eliminate recessionary GDP gaps. Using Fiscal Policy to Influence policy shifts the economy’s aggregate Aggregate Demand demand curve and affects 2.) discuss the quantity theory of money and the possible long-term effects of monetary policy on the price level. Influences on the Budget Deficit 3.) show how a contractionary monetary 3. explain how supply-side fiscal policies can affect the economy in the long run and assess the effectiveness of recent supply-side policies.) discuss the mechanism through Which POLICY monetary policy affects interest rates 2. Deflation moderate shifts in aggregate demand.

1.ECON. Analysis 2. Chapter 12. Basic Concept in Equilibrium currencies . Purposes of Taxation limitations of taxation. Concept of Taxation 2. explain in your own words certain 7. 6. Basis of Taxation taxation and the tax system. Importance of Taxation 3. 2.) use supply and demand analysis to . and basis of taxation.BASIC TAXATION CONCEPTS 1. Chapter 11. 1 SYLLABUS DMCCF – SBA – BS Accountancy/BS Accounting Technology/BSBA MODULE 11 : 4 Hours At the end of the Module. Process of Taxation 4. Classification of Taxes 12. Meaning and Characteristics of a 6. students are expected to. define the term taxation and enumerate 9. Distinction of Taxes From Other Related Items. distinguish tax from other terms related Tax to it. process and principles of 3. outline the scope and inherent 5.THE ECONOMICS OF FOREIGN EXCHANGE AND THE 1.) summarize in brief the importance. 11. Nature of Taxation purpose.. students are expected to. Certain Doctrines in Taxation its characteristics in order. 10.) explain in your own words the concept. Scope of the Power of Taxation 5. Principles of a Sound Tax System doctrines of taxation. 4. nature.) Understand how international BALANCE OF INTERNATIONAL TRADE transactions between the countries of the world involve the exchange of foreign 1. 8. MODULE 12: 4 Hours At the end of the Module.

DEAN – SBA VP. COURSE POLICIES 1. from class if he/she is not present within the first third fraction of the scheduled class time.. Tardiness beyond twenty (20) minutes is considered an absence. V. DINO JOEY CORDOVA INSTRUCTOR OIC. IV. 1 SYLLABUS DMCCF – SBA – BS Accountancy/BS Accounting Technology/BSBA 2. 3. 2. Regular attendance is required of all students. Exercises on Equilibrium Analysis show how exchange rates of one currency into another are established in foreign exchange markets and explain the causes of currency appreciation and depreciation. A student is considered absent. BULJATIN. 4. PAULICAN. REB RACHELL-ANN B. ECON. Attendance is counted upon the first day of regular classes regardless of the date of the student’s enrollment.ACADEMIC AFFAIRS/DEAN OF INSTRUCTION . CPA DR. Three late entrances shall be counted as an absence for the purpose of record keeping. REFERENCES: Prepared by: Noted by: Approved: EARL RUSSELL S. A student who has incurred absences of more than twenty (20%) of the required total number of class hours and laboratory periods in a given time shall be considered failed.