Virgen Milagrosa University Foundation

Martin P. Posadas Avenue, San Carlos City, Pangasinan, 2420, Philippines

COLLEGE OF BUSINESS ADMINISTRATION

AND ACCOUNTANCY

Teaching and Learning Matrix for Flexible Learning (TLMFL)

1st Term AY 2020-2021

Course Code: CAEC 121 Course Title: Conceptual Framework and Accounting Standards Credit Units: 3-unit Lecture

MODALITY REMARKS
OFFLINE (may
indicate
TEACHING ASSESSMENT
other areas
ON-LINE STRATEGY TASK
LEARNING that need to
LEARNING OUTCOMES
CONTENT be
improved)

SYNCHRONOUS ASYNCHRONOUS

I. Overview of 1. Understand the Synchronous. Online Synchronous.

International Overview of Interactive lecture Group discussions
Accounting Standards through Google meet. using breakout
and Conceptual International Accounting
Standards and rooms in google
Framework
Asynchronous.Online meet.
Conceptual Framework.
lectures will be
2. Identify the elements of
recorded, saved and Quiz through
financial statements shared through Google Google
3. Learn the difference Classroom. Scanned Forms/sent
between recognition and and soft copies of attachment.
 derecognition. lectures will be sent
4. Learn concepts of through Facebook Asynchronous.
presentation and messenger. Quiz through
disclosure. Google
Offline. Consultation Forms/sent
through SMS or phone attachments
call.
Offline.
Individual
research/tasks-
based
assessment.
Practice
problems/theory
questions.

II. Overview of the 1. Identify structure and Synchronous. Online Synchronous.

Complete Set of content of different Interactive lecture Group discussions
Financial Statements financial statements. through Google meet. using breakout
2. Learn importance of rooms in google
different financial Asynchronous.Online meet.
statements lectures will be
recorded, saved and Quiz through
shared through Google Google
Classroom. Scanned Forms/sending
and soft copies of attachment.
lectures will be sent
through Facebook Asynchronous.
messenger. Quiz through
Google
 Offline. Consultation Forms/sending
through SMS or phone attachments.
call.
Offline.
Individual
research/tasks-
based
assessment.
Practice
problems/theory
questions.

III Accounting Policies, 1. Learn the accounting Synchronous. Online Synchronous.

Changes in Accounting for accounting Interactive lecture Group discussions
Estimates and Errors policies, estimates through Google meet. using breakout
and errors thru PAS. rooms in google
2. Apply the standard Asynchronous.Online meet.
applicable on changes lectures will be
in policies and recorded, saved and Quiz through
estimates. shared through Google Google
3. Apply the standard Classroom. Scanned Forms/sending
related to treating and soft copies of attachment.
errors prospectively lectures will be sent
and retrospectively. through Facebook Asynchronous.
messenger. Quiz through
Google
Offline. Consultation Forms/sending
through SMS or phone attachments.
call.
 Offline.
Individual
research/tasks-
based
assessment.
Practice
problems/theory
questions.

IV Statement of Profit 1. Learn how to prepare Synchronous. Online Synchronous.

or Loss and Other Statement of Profit Interactive lecture Group discussions
Comprehensive and the different through Google meet. using breakout
Income methods. rooms in google
2. Apply the standards Asynchronous.Online meet.
applicable to each lectures will be
accounts comprising recorded, saved and Quiz through
the Statement of shared through Google Google
Profit. Classroom. Scanned Forms/sending
3. Prepare Statement of and soft copies of attachment.
Profit lectures will be sent
through Facebook Asynchronous.
messenger. Quiz through
Google
Offline. Consultation Forms/sending
through SMS or phone attachments.
call.
Offline.
Individual
research/tasks-
 based
assessment.
Practice
problems/theory
questions.

V Statement of Cash 1. Learn how to prepare Synchronous. Online Synchronous.

Flows Statement of Cash Interactive lecture Group discussions
Flows. through Google meet. using breakout
2. Differentiate rooms in google
operating, investing Asynchronous.Online meet.
and financing. lectures will be
3. Apply the standards recorded, saved and Quiz through
applicable to each shared through Google Google
accounts comprising Classroom. Scanned Forms/sending
the Statement of Cash and soft copies of attachment.
Flows. lectures will be sent
4. Prepare Statement of through Facebook Asynchronous.
Cash Flows. messenger. Quiz through
Google
Offline. Consultation Forms/sending
through SMS or phone attachments.
call.
Offline.
Individual
research/tasks-
based
assessment.
Practice
problems/theory
questions.
VI Statement of 1. Learn how to prepare Synchronous. Online Synchronous.
Changes in Equity Statement of Changes Interactive lecture Group discussions
in Equity. through Google meet. using breakout
2. Identify different rooms in google
accounts affecting the Asynchronous.Online meet.
capital. lectures will be
3. Apply the standards recorded, saved and Quiz through
applicable to each shared through Google Google
accounts comprising Classroom. Scanned Forms/sending
the Statement of and soft copies of attachment.
Changes in Equity. lectures will be sent
4. Prepare Statement of through Facebook Asynchronous.
Changes in Equity. messenger. Quiz through
Google
Offline. Consultation Forms/sending
through SMS or phone attachments.
call.
Offline.
Individual
research/tasks-
based
assessment.
Practice
problems/theory
questions.

VII Statement of 1. Learn how to prepare Synchronous. Online Synchronous.

Financial Position Statement of Financial Interactive lecture Group discussions
Position. through Google meet. using breakout
2. Identify different rooms in google
accounts affecting the Asynchronous.Online meet.
financial position. lectures will be
3. Apply the standards recorded, saved and Quiz through
applicable to each shared through Google Google
accounts comprising Classroom. Scanned Forms/sending
the Statement of and soft copies of attachment.
Financial Position. lectures will be sent
4. Prepare Statement of through Facebook Asynchronous.
Financial Position. messenger. Quiz through
Google
Offline. Consultation Forms/sending
through SMS or phone attachments.
call.
Offline.
Individual
research/tasks-
based
assessment.
Practice
problems/theory
questions.

Course Requirements  Midterm and Final Examinations

 Quizzes and Seatwork
 Attendance and active participation during discussion and in every class activity.
 Compilation of reports.
Grading System  Final Grade = MTG + tFG
 2
 Midterm Grade (MTG) = Class Participation (60%) + Midterm Exam (40%)
 Tentative Final Grade (tFG) = Class Participation (60%) + Final Exam (40%)
 Class Participation 60%
 Examination 40%
 Board courses: To compute the transmuted grade: = student’s score x 60 + 40
Total # of items

Prepared By:

Faculty

Recommending Approval:

Melody C. Villacorta, CPA, MBA

Dean

Approved By:

Ernesto V. Escaño, Ed. D.

VP for Academic Affairs

State the funcon of accounng in a business.

5. Di+erenate between external and internal users of
accounng informaon.
6. Narrate the history/origin of accounng.
7. State the forms of business organizaon.
8. State the types of business according to their acvies.