COLLEGE OF BUSINESS

Course Title: ACCOUNTING FOR BUSINESS COMBINATION SY: 2020-2021

Course Code: ACCT311A Section: BACC3A
No. of Units: 3 Schedule:S 07:30-11:30
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
This course presents the accounting treatment for business combination such as accounting for Home Office and Branch, sales agency
transaction, Accounting for Business Combination- Acquisition of Net Assets and Acquisition of Majority of Stocks of Subsidiary. Also it will tackle
joint arrangement that forms joint operation and joint venture and foreign translation. It deals with the application of accounting standards and
generally accepted accounting principles in business combination.

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. Identify types of combination in business.

2. Apply accounting procedure and techniques in business combination such as journalizing relevant transaction related on it.
3. Prepare financial statement after the combination of business.
4. Discuss some features, events, news why combination of business occurs.

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)
1-3  Competent  Awareness of the Course Outline, Classroom Rules, Rules and Virtual Recitation
Researcher course, course Grading system, Laboratory policies policies for the Assignment
 Critical Thinker outline, set of rules and guidelines new normal and Online test
and laboratory new set up of
policies and Basic Principles and Concept of school
guidelines. Home Office, Branch, Sales Agency. Orientation on
 Orient the student to Accounting Procedure for Sales virtual classroom
the blended learning Agency Transaction Online Lecture
approach used by Accounting Procedure of General Online Class
the institution. Transaction in Home Office and discussion
 Online Branch Accounting Downloadable

Page 2 of 7
 Classes/Activities/Qu Power Point
izzes Presentation and
 •Modular Approach recorded video
 To instill in students
a critical, analytical
attitude in Home
Office and Branch
accounting
procedure, principles
and concepts. Also
the application of
applicable laws to
the accounting
procedure that is
generally accepted.
4-5  Competent  Online  Basic Principle of Business Online Lecture Virtual Recitation
Researcher Classes/Activities/Qu Combination of corporations. Online Class Assignment
 Critical Thinker izzes  Different types of Combination discussion Online test
 •Modular Approach  Accounting Procedure in Downloadable
business combination Power Point
 To instill in students a acquisition of Net Assets Presentation and
critical, analytical  Preparation of journal entries recorded video
attitude in Business and determination of goodwill
Combination together or bargain purchase result of
with applicable Financial business combination.
Statement Consolidation  Presentation of Consolidated
accounting procedure, Financial Statement of
principles and concepts. Surviving Company.
Also the application of
applicable laws to the
accounting procedure
that is generally
accepted
6 MIDTERM EXAM
7-8  Competent To instill in students a  Accounting Procedure in FS Online Lecture Virtual Recitation
Researcher critical, analytical Consolidation subsequent to Online Class Assignment

Page 3 of 7
  Critical Thinker attitude in Business date of acquisition. discussion Online test
Combination together  Computation of Consolidated Downloadable
with applicable Financial Income Statement Power Point
Statement Consolidation  Computation of Consolidated Presentation and
accounting procedure, Financial Position. recorded video
principles and concepts.  Preparation of working paper
Also the application of elimination Entry.
applicable laws to the
accounting procedure
that is generally
accepted
9-11  Competent  To instill in students a  Accounting Procedure in FS Online Lecture Virtual Recitation
Researcher critical, analytical Consolidation subsequent to Online Class Assignment
 Critical Thinker attitude in Business date of acquisition with discussion Online test
Combination together intercompany sale of inventory Downloadable
with applicable Financial and foreign translation Power Point
Statement Consolidation adjustment Presentation and
accounting procedure,  Computation of Consolidated recorded video
principles and concepts. Income Statement
Also the application of  Computation of Consolidated
applicable laws to the Financial Position.
accounting procedure  Preparation of working paper
that is generally elimination Entry.
accepted
12 FINAL EXAM

GRADING SYSTEM:
Midterm 30%
Finals 30%
Class Standing 20%
Final Product 20%
TOTAL 100%

REFERENCES:
ADVANCED ACCOUNTING (PART II)

Page 4 of 7
ANTONIO J. DAYAG, 2015 OBE EDITION

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.

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.

Page 5 of 7
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