University of San Agustin

General Luna St., 5000, Iloilo City Philippines

www.usa.edu.ph

COLLEGE OF COMMERCE
cma@usa.edu.ph

September 7, 2020

Dear AE 26 Students,

Welcome to AE 26 Income Taxation. I am MS. FATIMA T. PERALTA, CPA, MMBM and your instructor in
this course. Aside from welcoming you, let me give you some helpful information and a few hints for
successful completion of this course.

The COVID 19 pandemic has forced has to re-configure our academic strategies starting this AY 2020-
2021. Instead of the traditional face-to-face learning activities, we shifted to online learning for those
with connectivity and modular for those with limited or no connectivity at all. We know this is your first
experience with an online course. Online or modular courses provide a different way to study and place
a different skill from students. As an online learner, you will discover self-motivation and discipline are
most important. This means that you are completely responsible for establishing and maintaining a
regular study system. Some of you anticipate that online courses will be easier than face-to-face
courses. However, you will be responsible for the same course materials and the same standards of
excellence that are required in the face-to-face courses. While I will provide you with the support
during the course but you should be aware of the self-discipline required to successfully complete AE 26
and become Certified Public Accountants (CPA).

Classes will start on September 7, 2020. It is imperative to get started right away and to maintain the
pace outlined in your course in your course materials.
Please check on the orientation material I have uploaded. The requirements for AE 26 are:
1. Required Textbook: Income Taxation, Rex Book Store
Author: Rex B. Banggawan, CPA, MBA
Available at Rex Bookstore
2. Facebook messenger for communication
3. Submission of assignments and quizzes
4. Summative tests

Thank you and good luck!

FATIMA T. PERALTA, CPA, MMBM

Course Instructor

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