COLLEGE OF BUSINESS

Course Title: ACCOUNTING FOR GOVERNMENT & NON-PROFIT-ORGANIZATION SY: 2020-2021

Course Code: ACCT311A Section: BACC3A
No. of Units: 3 Schedule:TTH 09:30-11:30
Prerequisite: BACC131A
Professor: Gerber Mendoza
Email: gerber_mendoza@yahoo.com
ELGA AND GRADUATE PROGRAM OUTCOMES
OUTCOMES
Professionally Competent Morally 1. An ability to apply knowledge of analyzing business transactions and apply appropriate
Upright accounting standards to the program’s student outcomes and to the discipline
Self- Giving 2. An ability to analyze a problem, and identify and define the appropriate accounting standards,
God-Loving practices, and policies to its solution
Socially Responsible 3. An ability to select and process the accounting method or procedure to meet desired needs
4. An ability to function effectively on teams to accomplish a common goal
5. An understanding of professional, ethical, legal, security and social issues and responsibilities
6. An ability to communicate effectively with a wide range of stakeholders
7. An ability to analyze the local and global impact of changes in business operations and the
corresponding standards governing those enterprises.
8. Recognition of the need for and an ability to engage in continuing professional development
9. An ability to use the theories and concepts to the current practice.
10. An ability to process the transactions of different industry.

COURSE DESCRIPTION
Government Accounting is a continuation of the study of advanced accounting. The areas of coverage in this course include issues concerning the
operation of not for profit entities, government accounting and other International Accounting Issues. These topics require a working knowledge of GAAP
and Professional Pronouncements.

Page 1 of 7
DESIRED LEARNING OUTCOMES (Enumerate General objectives of the subject which is allign to the ELGA and Program Outcomes)
On the completion of the course, the student is expected to be able to do the following:

1. Apply accounting procedure and techniques in government accounting and non-profit organization such as journalizing relevant
transaction related on it.
2. Familiarized with financial statement for National Government Agencies
3. Prepare Financial Statement for NPO
4. Integrate transactions among government agencies.
5. Classify different types of NPO.

FINAL PRODUCT:

The student is required to ….

FINAL PRODUCT POINTS

ATTENDANCE …......................... 20
LECTURE …………………… 40
SEATWORKS …………………… 40

TOTAL 100

Week ELGA Intended Learning Course Topics Teacher Assessment Task

Objectives (Ilo) Learning
Activities (Tla)
1-2  Competent  To Prepare The Course Outline, Classroom Rules, Rules And Virtual Recitation
Researcher Student On How The Grading System, Laboratory Policies Policies For The Assignment
 Critical Thinker Operation Of And Guidelines New Normal And Online Test
Government Relates New Set Up Of
With Accounting •Nature And Scope Of The New School
Process And Government Accounting System. Orientation On
Procedure That Is Virtual Classroom
With Conformity With Online Lecture
International Online Class
Standards. Discussion

Page 2 of 7
 Downloadable
Power Point
Presentation And
Recorded Video
3-5  Competent To Prepare The Student Accounting For Budgetary Accounts Online Lecture Virtual Recitation
Researcher On How The Operation -Recording Of Appropriations, Online Class Assignment
 Critical Thinker Of Government Relates Allotments And Obligations Discussion Online Test
With Accounting Downloadable
Process And Procedure Revised Hart Of Accounts. Power Point
That Is With Conformity Accounting For Disbursement And Presentation And
With International Related Transactions Under Ngas Recorded Video
Standards. Types Of Disbursement
Provision For Modernization,
Standardiation Amd Regulation Of
The Procurement Activities Of The
Government

6 Midterm Exam
7  Competent  To Prepare The Accounting For Income, Collection Online Lecture Virtual Recitation
Researcher Student On How The And Related Transactions. Online Class Assignment
 Critical Thinker Operation Of Types Of Collection Discussion Online Test
Government Relates -Authority With Limitations, Income Downloadable
With Accounting From Sale Of Property By Power Point
Process And Government, Grants And Donations, Presentation And
Procedure That Is And Other Miscellaneous Collections. Recorded Video
With Conformity With
International
Standards.
8-11  Competent  To Prepare The Accounting For Income, Online Lecture To Instill In
Researcher Student On How The Collection And Related Online Class Students A Critical,
 Critical Thinker Operation Of Transactions. Discussion Analytical Attitude
Government Relates Types Of Collection Downloadable In Business
With Accounting -Authority With Limitations, Power Point Combination
Process And Income From Sale Of Property Presentation And Accounting

Page 3 of 7
 Procedure That Is By Government, Grants And Recorded Video Procedure,
With Conformity With Donations, And Other Principles And
International Miscellaneous Collections. Concepts. Also The
Standards. • Accounting For Local Application Of
Government Units Applicable Laws To
Synthesize Principles -Basic Features And Policies The Accounting
And Standards In Applicable To Local Procedure That Is
Relation To Government Units Generally Accepted
Measurement, -Lgu Bdget Process
Recognition, • The New Barangay
Presentation And Accounting System
Disclosure Of Financial -Brgy Accounting System That
Statements Of Not-For Covers Planning, For The
Profit Entities. Receipts, Payments,
Infrastructure, And
Reforestation Projects.

• Discuss The Concept Of

Not-For-Profit Organization
• Accounting Procedures
For Npo
• Recognition Of
Revenues For Different Types
Of Npo.
• Preparation Of Financial
Statements Of Npo.

12 Final Exam

Page 4 of 7
GRADING SYSTEM:
Midterm 30%
Finals 30%
Class Standing 20%
Final Product 20%
TOTAL 100%

REFERENCES:
ADVANCED ACCOUNTING (PART II)
ANTONIO J. DAYAG, 2015 OBE EDITION

VIRTUAL CLASSROOM POLICIES:

EXPECTATIONS FROM STUDENT

The student’s responsibility is to come to each class prepared for individual and group outputs. They are also expected to take all
examinations and submit required materials on the date scheduled. They should read the assigned problems prior to class. They are
expected to attend each class and participate actively in the discussions.

ACADEMIC DISHONESTY
All students are expected to be academically honest. Cheating, lying and other forms of immoral and unethical behavior will not be tolerated.
Any student found guilty of cheating in examinations or plagiarism in submitted course requirements will (at a minimum) receive an F or
failure in the course requirement or in the course. Plagiarism and cheating refer to the use of unauthorized books, notes or otherwise
securing help in a test; copying tests, assignments, reports or term papers; representing the work of another person as one’s own;
collaborating without authority, with another student during an examination or in preparing academic work; signing another student’s name on
an attendance sheet; or otherwise practicing scholastic dishonesty.

POLICY on ABSENCES
Request for excused absences or waiver of absences must be presented upon reporting back to class. Each student must be responsible to
monitor his/her attendance including absences and tardiness. It is also his responsibility to consult with the teacher, chair or dean should his
case be of special nature.

Page 5 of 7
ONLINE NETIQUETTE
General Guidelines:
1. Students will use official DLSAU account in signing up for official online platform.
2. Screen name and aliases are not accepted during the live sessions.
3. Student should use appropriate language and tone during online sessions.
4. Respect and consideration for other students should be observe all the time.
5. Sarcasm, humor, and/or posting of jokes are not allowed inside the platform
6. Issues of privacy and information sharing outside of class is strictly prohibited.

On Live Classes
1. In all live classes, student must be log in at least ten (10) minutes before the designated time. Student will wait for the faculty to be
accepted in the platform.
2. All student maybe in dress down attire during the live classes, however a proper dress code is strongly observed.
3. All participants will always have the microphone on and off when classes are conducted. Microphone will turn ON once permitted by
the faculty and turn OFF once done.
4. Students must signify intention to speak using available icon’s or simply raise hands to ask the faculty permission to speak. In this
manner, speaking simultaneously among participants will be avoided.

5. Sharing of screen by students must obtained approval from the faculty, screen that contains personal information is advise to close
before sharing screen.
6. Students are encouraged to use the chat feature of the platform for conversations relevant to the topic. Off topic exchanges are
strongly discouraged.

Check by: Dr. Glen De Leon

PROGRAM HEAD

Endorsed by: Dr. Glen De Leon

Dean

Approved by: Dr. Bernardo Sepeda

VCAR

Page 6 of 7
Student’s copy:

I have read the course syllabus and I understand that I have to comply with the requirements of the course and the expectations from me as a
student of BACC3A during the 1st TERM of SY 2020-2021. I am fully aware of the consequences of non-compliance with the abovementioned
requirements and expectations.
________________________________________
Printed name and signature of student
Date: ___________________________
Teacher’s copy:

I have read the course syllabus and I understand that I have to comply with the requirements of the course and the expectations from me as a
student of BACC3A during the 1st TERM of SY 2020-2021. I am fully aware of the consequences of non-compliance with the abovementioned
requirements and expectations.

________________________________________
Printed name and signature of student
Date: ___________________________

Page 7 of 7