Professional Documents
Culture Documents
by
1. Attendance is a must
Students are required to attend all classes starting with the first meeting of every
subject.
Dropped Mark:
o A student who has been absent for at least three classes shall be automatically
dropped from the class roll.
First Evaluation; January 13, 16 & 22, 2019; Prof. Glenn A. Magadia and Prof.
Andrea Rose E. Rimorin
Intro, Standards, Materiality and Risk, Reports, Evidence, The Audit and
assurance Service Process, Code of Ethics for Professional Accountants, RA 9298
The Philippine Accountancy Act of 2004, Consideration of Internal Control,
Compliance and Internal Auditing, Legal Liability, Test of Controls in the
Revenue/Receipt Cycle, Test of Controls in the Purchases and Cash
Disbursement Cycle, Substantive Tests in the Expenditure/ Disbursement Cycle
Second Evaluation; February 13,17 & 20, 2019; Prof. Ruth P. Carlos and Prof
Gerwin M. Ortega
Test of Controls and Substantive Tests of Personnel and Payroll and Management
discretion in Accounting for Postretirement Benefit, Test of Controls and
Substantive Tests in the Conversion Cycle: Inventory, Fixed Assets and
Management Discretion in Accounting for Impaired Assets, Test of Controls and
Substantive Test in the Financing Cycle: Investments, Debt, Equity and
Management Discretion Accounting for Financial Instruments, Sampling in Test of
Controls, Sampling in Substantive Tests
Second Evaluation; March 13, 15 & 17, 2019; Prof. Jonathan Binaluyo and Prof.
Maria Luisa U. Oliveros
First Evaluation; January 13, 16 & 22, 2019; Prof. Lyra Victoria M. Villareal; Assets
Second Evaluation; February 13,17 & 20, 2019; Prof. Jonathan P. Binaluyo;
Liabilities
Second Evaluation; March 13, 15 & 17, 2019; Prof Gerwin M. Ortega and Prof.
Grace Manalo; Shareholders' Equity/Special Topics (Leases, Employee Benefits
and Income Tax)
3. Student Participation
Each student is required to participate in the discussion. This is for the professor to
gauge the level of the knowledge of each student, then, for the professor to apply
appropriate teaching methods.
In line with this, each student is required to have a copy of the recommended book
during the class.
4. Appeal
Appeals relative to the foregoing shall be directed to the Instructor. Further appeals
shall be directed to the Chairperson and then to the Dean.