UM Digos College

Department of Accounting Education

Roxas Extension, Digos City
     

Course Outline: ACCBP 100 – Accounting Plus

Course Coordinator: April Kate F. Valisno
Email: aprilkatefernandez@umindanao.edu.ph
Student Consultation: Done online (LMS) or traditional contact
(calls, texts, emails)
Mobile: 09125002858
Phone : (082) 553-2914
Effectivity Date: August 2020
Mode of Delivery: Blended (On-Line with face to face or virtual
sessions)
Time Frame: 54 Hours
Student Workload: Expected Self-Directed Learning
Requisites: None
Credit: 3 units
Attendance Requirements: A minimum of 95% attendance is required at all
scheduled virtual or face to face sessions.

Course Outline Policy

Areas of Concern Details
Contact and Non-contact This 3-unit course self-instructional manual is
Hours designed for blended learning mode of
instructional delivery with scheduled face to face
or virtual sessions. The expected number of hours
will be 54 including the face to face or virtual
sessions. The face to face sessions shall include
the summative assessment tasks (exams) since
this course is crucial in the licensure examination
for accountants.
Assessment Task Submission Submission of assessment tasks shall be on 3rd,
5th, 7th and 9th week of the term. The assessment
paper shall be attached with a cover page
indicating the title of the assessment task (if the
task is performance), the name of the course
coordinator, date of submission and name of the
student. The document should be emailed to the
course coordinator. It is also expected that you
already paid your tuition and other fees before the
submission of the assessment task.

If the assessment task is done in real time through

the features in the Quipper Learning Management
System, the schedule shall be arranged ahead of
time by the course coordinator.

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Department of Accounting Education
Roxas Extension, Digos City
     

Since this course is included in the licensure

examination for accountants, you will be required
to take the Multiple-Choice Question exam inside
the University. This should be scheduled ahead of
time by your course coordinator. This is non-
negotiable for all licensure-based programs.
Turnitin Submission To ensure honesty and authenticity, all
(if necessary) assessment tasks are required to be submitted
through Turnitin with a maximum similarity index
of 30% allowed. This means that if your paper
goes beyond 30%, the students will either opt to
redo her/his paper or explain in writing addressed
to the course coordinator the reasons for the
similarity. In addition, if the paper has reached
more than 30% similarity index, the student may
be called for a disciplinary action in accordance
with the University’s OPM on Intellectual and
Academic Honesty.

Please note that academic dishonesty such as

cheating and commissioning other students or
people to complete the task for you have severe
punishments (reprimand, warning, expulsion).
Penalties for Late The score for an assessment item submitted after
Assignments/Assessments the designated time on the due date, without an
approved extension of time, will be reduced by 5%
of the possible maximum score for that
assessment item for each day or part day that the
assessment item is late.

However, if the late submission of assessment

paper has a valid reason, a letter of explanation
should be submitted and approved by the course
coordinator. If necessary, you will also be required
to present/attach evidences.
Return of Assignments/ Assessment tasks will be returned to you two (2)
Assessments weeks after the submission. This will be returned
by email or via Quipper portal.

For group assessment tasks, the course

coordinator will require some or few of the
students for online or virtual sessions to ask
clarificatory questions to validate the originality of
the assessment task submitted and to ensure that
all the group members are involved.

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Assignment Resubmission
Re-marking of Assessment
Papers and Appeal
Grading System
Preferred Referencing Style
Student Communication
ACCBP 100
UM Digos College
Department of Accounting Education
Roxas Extension, Digos City
You should request in writing addressed to the
course coordinator his/her intention to resubmit an
assessment task. The resubmission is premised
on the student’s failure to comply with the
similarity index and other reasonable grounds
such as academic literacy standards or other
reasonable circumstances e.g. illness, accidents
financial constraints.
You should request in writing addressed to the
program coordinator your intention to appeal or
contest the score given to an assessment task.
The letter should explicitly explain the
reasons/points to contest the grade. The program
coordinator shall communicate with the students
on the approval and disapproval of the request.
If disapproved by the course coordinator, you can
elevate your case to the program head or the dean
with the original letter of request. The final
decision will come from the dean of the college.
All culled from Quipper sessions and traditional
contact
Course discussions/exercises – 30%
1st formative assessment – 10%
2nd formative assessment – 10%
3rd formative assessment – 10%
All culled from on-campus/onsite sessions (TBA):
Final exam – 40%
Submission of the final grades shall follow the
usual University system and procedures.
Depends on the discipline; if uncertain or
inadequate, use the general practice of the APA
6th Edition.
You are required to create an email account which
is a requirement to access the Quipper portal.
Then, the course coordinator shall enroll the
students to have access to the materials and
resources of the course. All communication
formats: chat, submission of assessment tasks,
requests etc. shall be through the portal and other
university recognized platforms.
You can also meet the course coordinator in
person through the scheduled face to face
sessions to raise your issues and concerns.
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Department of Accounting Education
Roxas Extension, Digos City
     

For students who have not created their student

Contact Details of the Dean
Contact Details of the Program Jeaneth P. Tormis, CPA, MBA
Head
Students with Special Needs
email, please contact the course coordinator or
program head.
Eduard L. Pulvera, MSIS
Email: eduardpulvera@umdigoscollege.edu.ph
Phone: 09295288740
Email: tormis.jeaneth@yahoo.com
Phone: 09097231679
Students with special needs shall communicate
with the course coordinator about the nature of his
or her special needs. Depending on the nature of
the need, the course coordinator with the approval
of the program coordinator may provide
alternative assessment tasks or extension of the
deadline of submission of assessment tasks.
However, the alternative assessment tasks should
still be in the service of achieving the desired
course learning outcomes.

Course Information – see/download course syllabus in Quipper

CC’s Voice: Hello prospective accountant! Welcome to this course ACCBP

100: Accounting Plus. This course provides a reinforcement of basic
accounting, within the context of business and business decisions.
Students obtain additional knowledge of the principles and concepts of
accounting as well as their application that will enable them to appreciate
the production of accounting data.

CO In this course, the students are expected to understand the nature of

accounting and its practice. They are also expected to master the
accounting cycle and the financial reporting process of businesses. They
are to classify and record transactions, and prepare financial statements.
You will be studying the basics of bookkeeping in this course. Thus, you
are expected to read in advance the accounting cycle and basic
accounting.

Let us begin!

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Department of Accounting Education
Roxas Extension, Digos City
     

 
Big Picture
Week 1-3: Unit Learning Outcomes (ULO): At the end of the unit, you are expected to:
a. Learn the basic concepts in accounting and the accountancy profession; and
b. Summarize how the double-entry system follows the rules of the accounting
equation.

Big Picture in Focus: ULOa. Learn the basic concepts in accounting

and the accountancy profession

Metalanguage

To be able to understand more fully the terms in this section, the most essential
terms relevant to finance and to demonstrate ULOa will be defined to establish a
common frame of reference as to how the texts work in a business setting. You will
encounter these terms as we go through the study of financial management. Please
refer to these definitions in case you will encounter trouble in understanding
educational concepts.

1. Accounting. This simply is a process of keeping financial accounts. Accounting

has been defined by some organizations as follows:
1.1 Accounting is a service activity. Its function is to provide quantitative
information, primarily financial in nature, about economic entities that is
intended to be useful in making economic decisions (Statement of Financial
Accounting Standards No. 1)
1.2 Accounting is an information system that measures, processes and
communicates financial information about an economic entity (Statement of
Financial Accounting Concepts No. 1)
1.3 Accounting is the process of identifying, measuring and communicating
economic information to permit informed judgments and decisions by users
of the information (American Accounting Association)
1.4 Accounting is the art of recording, classifying and summarizing in a
significant manner and in terms of money, transactions and events which
are, in part at least, of a financial character, and interpreting the results
thereof (American Institute of Certified Public Accountants)
2. Bookkeeping. Literally means keeping records of books of financial transactions.
3. Double-entry bookkeeping. A way of recording financial transactions using
debits and credits.
4. Amatino Manucci. The inventor of double-entry bookkeeping. He also
constructed a comprehensive books of ledgers and gave importance to the aspect of
financial control.
5. Luca Pacioli. A Franciscan friar and mathematician who is regarded as the
“father of double-entry accounting” because of his published books describing the
practices of today’s use of double-entry bookkeeping. One of his books is called
“Summa” and is about essential things a merchant should know in bookkeeping.

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Department of Accounting Education
Roxas Extension, Digos City
     

 
6. Eugen Schmalenbach. German academic who published a book unifying the
financial data used in different companies called “The Model Chart of Accounts.”
7. Ethics. It is concerned with right and wrong and how conduct should be judged to
be good or bad.
7.1 Business ethics tells what is right or wrong in a business situation, while
professional ethics tells the same thing regarding a professions. Ethical
conflicts can rise, however, when what might be best for the company is
wrong morally or professionally.
8. Sarbanes-Oxley Act (SOX). Law enacted that requires all companies to report
periodic financial statements. This also provides provisions on integrity on audited
reports and role of auditors and management.
9. Memorandum. In Summa, it is a book prepared in chronological order where a
narrative description of the business economic events are recorded.
10. Journal. In Summa, the entries made here are one in currency, in chronological
order, and in narrative form.
11. Ledger. In Summa, it is an alphabetical listing of all the business’ accounts
along with the running balance of each particular accounts.
12. Generally accepted accounting principles (GAAP). Accounting practices
follow certain guidelines called GAAP. IT encompasses the conventions, rules and
procedures necessary to define accepted accounting principle at a particular time.
12.1 The general acceptance of an accounting principle usually depends on
how well it meets three criteria: relevance, objectivity and feasibility.
12.2 A principle has relevance to the extent that it results in information that is
meaningful and useful to those who need to know something about a certain
organization.
12.3 A principle has objectivity to the extent that the resulting information is
not influenced by the personal bias or judgment of those who furnish it.
Objectivity connotes reliability and trustworthiness. It also connotes
verifiability, which means that there is some way of finding out whether the
information is correct.
12.4 A principle has feasibility to the extent that it can be implemented without
undue complexity or cost. These criteria often conflict with one another. In
some cases, the most relevant solution may be the least objective and the
least feasible.

Essential Knowledge

Fundamental Business Model

The below figure illustrates how a business is structured to provide a customer

proposition. The business model is built on five activities:
1. First, the investors provide the required capital for the business. The cash
investment will then be held in a bank account.
2. The cash in the business can be:
 converted into another type of asset that will be used in the business
(e.g. equipment) or sold (e.g. inventory); or
 spent on operating costs such as salaries, rentals and utilities.

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Department of Accounting Education
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3. The combination of business resources provides the basis for producing the
products or services.

4. The sale of a product or service generates an asset called a receivable. This

asset once collected will produce a cash inflow for the business.
5. If there's an existing debt from banks, the cash inflow from collections will be
used to provide the debt providers with interest on their loans to the company.
The rest of the cash can be sent back to the cycle by being converted into
other assets or spent on operating costs (back to stage 2). In the normal
course of business, this whole process will earn profits on which tax will have
to be paid. Any profit after tax can continue to be reinvested in the cycle or
paid out to the owners as a "return" on their investments.

Forms of Business Organizations

1. Sole proprietorship. This business organization has a single owner called the
proprietor who generally is also the manager. Sole proprietorships tend to be
small service-type (e.g. physicians, lawyers and accountants) businesses and
retail establishments. The owner receives all profits, absorbs all losses and is
solely responsible for all debts of the business. From the accounting
viewpoint, the sole proprietorship is distinct from its proprietor. Thus, the
accounting records of the sole proprietorship do not include the proprietor's
personal financial records.

2. Partnership. A partnership is a business owned and operated by two or more

persons who bind themselves to contribute money, property, or industry to a
common fund, with the intention of dividing the profits among themselves.
Each partner is personally liable for any debt incurred by the partnership.
Accounting considers the partnership as a separate organization, distinct
from the personal affairs of each partner.

3. Corporation. A corporation is a business owned by its stockholders. It is an

artificial being created by operation of law, having the rights of succession
and the powers, attributes and properties expressly authorized by law or

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Department of Accounting Education
Roxas Extension, Digos City
     

 
incident to its existence. The Stockholders are not personally liable for the
corporation's debts. The corporation is a separate legal entity.

Activities in Business Organizations

Many types of decisions are made in business organizations. Accounting provides

important information to make these decisions. The three types of organizational
activities are as follows: financing, investing, and operating.

1. Financing Activities. Financing activities are the methods an organization

uses to obtain financial resources from financial markets and how it manages
these resources. Primary sources of financing for most businesses are
owners and creditors, such as banks and suppliers. Repaying the creditors
and paying a return to the owners are also financing activities.
2. Investing Activities. Investing activities involve the selection and management
including disposal and replacement of long-term resources that will be used
to develop, produce, and sell goods and services. Investing activities include
buying land, equipment, buildings and other resources that are needed in the
operation of the business, and selling these resources when they are no
longer needed.
3. Operating Activities. Operating activities involve the use of resources to
design, produce, distribute, and market goods and services. Operating
activities include research and development, design and engineering,
purchasing, human resources, production, distribution, marketing and selling,
and servicing.

Purpose and Phases of Accounting

Business transactions are the economic activities of a business. Recording
these historical events is a significant function of accounting. Accounts are produced
to aid management in planning, control and decision-making and to comply with
regulations.

Before the effects of transactions can be recorded, they must be measured.

In order that accounting information will be useful, it must be expressed in terms of
a common financial denominator—money. Money serves as both a medium of
exchange and measure of value.

To measure a business transaction, the accountant must decide when the

transaction occurred (recognition issue), what value to place on the transaction
(valuation issue) and how the components of the transaction should be classified
(classification issue).

By simply measuring and recording transactions, the resulting information will

be of limited use. To be useful in making decisions, the recorded data must be
classified and summarized. Classification reduces the effects of numerous
transactions into useful groups or categories. Summarization of financial data is
achieved through the preparation of financial statements. These summarize the
effects of all business transactions that occurred during some period.
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Department of Accounting Education
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After going through the preceding phases, it is imperative that the result of the
summarization phase be interpreted or analyzed to evaluate the liquidity, profitability
and solvency of the business organization. Accounting provides the decision-makers
with information to make reasoned choices among alternative uses of scarce
resources in the conduct of business and economic activities.

Fundamental Concepts
Several fundamental concepts underlie the accounting process. In recording
business transactions, accountants should consider the following:
1. Entity Concept. An accounting entity is an organization or a section of an
organization that stands apart from other organizations and individuals as a
separate economic unit. Simply put, the transactions of different entities
should not be accounted for together. Each entity should be evaluated
separately.

2. Periodicity Concept. An entity's life can be meaningfully subdivided into equal

time periods for reporting purposes. It will be aimless to wait for the actual last
day of operations to perfectly measure the entity's profit. This concept allows
the users to obtain timely information to serve as a basis on making decisions
about future activities. For the purpose of reporting to outsiders, one year is
the usual accounting period.

3. Stable Monetary Unit Concept. The Philippine peso is a reasonable unit of

measure and that its purchasing power is relatively stable. It allows
accountants to add and subtract peso amounts as though each peso has the
same purchasing power as any other peso at any time. This is the basis for
ignoring the effects of inflation in the accounting records.

Basic Principles

In order to generate information that is useful to the users of financial statements,

accountants rely upon the following principles:
 Objectivity Principle. Accounting records and- statements are based on the
most reliable data available so that they will be as accurate and as useful as
possible. Reliable data are verifiable when they can be confirmed by
independent observers. Ideally, accounting records are based on
information that flows from activities documented by objective evidence.
Without this principle, accounting records would be based on whims and
opinions and is therefore subject to disputes.

 Historical Cost. This principle states that acquired assets should be

recorded at their actual cost and not at what management thinks they are
worth as at reporting date.

 Revenue Recognition Principle. Revenue is to be recognized in the

accounting period when goods are delivered or services are rendered or
performed.
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Department of Accounting Education
Roxas Extension, Digos City
     

 Expense Recognition Principle. Expenses should be recognized in the

accounting period in which goods and services are used up to produce
revenue and not when the entity pays for those goods and services.

 Adequate Disclosure. Requires that all relevant information that would affect
the user's understanding and assessment of the accounting entity be
disclosed in the financial statements.

 Materiality. Financial reporting is only concerned with information that is

significant enough to affect evaluations and decisions. Materiality depends
on the size and nature of the item judged in the particular circumstances of
its omission. In deciding whether an item or an aggregate of items is
material, the nature and size of the item are evaluated together.

 Consistency Principle. The firm should use the same accounting method
from period to period to achieve comparability over time.

Branches of Accounting
The main branches of accounting and their brief descriptions are discussed as
follows:

Auditing. Auditing is the accountancy profession's most significant service to the

public. An external audit is the independent examination that ensures the fairness
and reliability of the reports that management submits to users outside the business
entity. The result of the examinations is embodied in the independent auditor's
report. Once the required financial statements have been prepared by management,
they have to be evaluated in order to ensure that they do not present a distorted
picture.

Bookkeeping. Bookkeeping is a mechanical task involving the collection of basic

financial data. The data are first entered in the accounting records or the books of
accounts, and then extracted, classified and summarized in the form of income
statement, balance sheet and cash flows statement.

Cost Bookkeeping, Costing, and Cost Accounting. Cost bookkeeping is the

process that involves the recording of cost data in books of accounts. It is, therefore,
similar to bookkeeping except that data are recorded in very much greater detail.
Cost accounting makes use of those data once they have been extracted from the
cost books in providing information for managerial planning and control. Cost
accounting deals with the collection, allocation, and control of the cost of producing
specific goods and services. This accumulation and explanation of actual and
prospective cost data is important to control Current operations and to plan for the
future.

Financial Accounting. Financial accounting is focused on the recording of business

transactions and the periodic preparation of reports on financial position and results

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Department of Accounting Education
Roxas Extension, Digos City
     

 
of operations. Financial accounting is the more specific term applied to the
preparation and subsequent publication of highly summarized financial information.

Financial Management. Financial managers are responsible for setting financial

objectives, making plans based on those objectives, obtaining the finance needed
to achieve the plans, and generally safeguarding all the financial resources of the
entity. It should also be noted that the financial manager draws on a much wider
range of disciplines (such as economics and mathematics) and relies more
extensively on non-financial data than does the more traditional accountant.

Management Accounting. Management accounting incorporates cost accounting

data and adapts them for specific decisions which management may be called upon
to make. A management accounting system incorporates all types of financial and
non-financial information from a wide range of sources.

Taxation. Tax accounting includes the preparation of tax returns and the
consideration of the tax consequences of proposed business transactions or
alternative courses of action. As typically known, accountants involved in tax work
are responsible for computing the amount of tax payable by both business entities
and individuals.

Government Accounting. It is concerned with the identification of the sources and

uses of resources consistent with the provisions of city, municipal, provincial or
national laws. The government collects and spends huge amount of public funds
annually so it is necessary that there is proper custody and disposition of these
funds.

Self-Help: You can also refer to the sources below to help you further
understand the lesson:

Ballada, W. (2016). Basic Accounting 2016 issue (21st edition). DomDane Publishers
and Made Easy Books: Manila

BASIC ACCOUNTING: BASIC ACCOUNTING CONCEPTS, PRINCIPLES, AND

PROCEDURES, VOLUME 2, 2ND EDITION. (2018). Kirkus Reviews, Retrieved from
https://www.proquest.com/docview/1991915978?accountid=31259

Merino, D. N. (2016). Basic accounting and finance. 2nd edition; engineering

management handbook, 2nd edition, huntsville (2nd edition ed., pp. 199-223).
Huntsville: American Society for Engineering Management (ASEM). Retrieved from
https://www.proquest.com/docview/2173844129?accountid=31259

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Department of Accounting Education
Roxas Extension, Digos City
     

 
Let’s Check

Activity 1. Choose the best answer.

1. Which area of public accounting means the examination of financial statements

by a CPA for the purpose of expressing an opinion as to the fairness of the
statements?
a. External auditing
b. Internal auditing
c. Taxation
d. Management advisory services

2. Which of the following is true?

a. Partners are personally liable for the liabilities of the partnership if the
partnership is unable to pay.
b. Partners can normally transfer their partnership interests with ease.
c. Stockholders are personally liable for the liabilities of the corporation if the
company is unable to pay.
d. Normally, stockholders can only sell their ownership interests when the
corporation terminates.

3. The measurement accounting is accomplished by

a. storing data.
b. reporting to decision makers.
c. recording data.
d. processing data

4. The consistency concept means that

a. Firms in the same industry must account for similar items in the same way.
b. Firms may never change the way in which they prepare their accounts.
c. When preparing the accounts of a firm, one should normally account for
similar items in the same way from one accounting period to the next.
d. None of the above.

5. The financial statements should be stated in terms of a common denominator.

a. Stable monetary unit
b. Accrual
c. Time period
d. Going concern

6. Which of the following accounting concepts states that an accounting transaction

should be supported by sufficient evidence to allow two or more qualified individuals
to arrive at essentially similar conclusion?
a. Periodicity
b. matching
c. stable monetary unit
d. objectivity

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Department of Accounting Education
Roxas Extension, Digos City
     

 
7. The financial accounting process provides information about economic activities
of an enterprise for a specified accounting period that is shorter than the life of the
enterprise.
a. going concern
b. measurement in terms of money
c. time period
d. measurement of economic resources and obligations

8. They encompass the conventions, rules, and procedures necessary to define what
is accepted accounting practice.
a. Generally accepted accounting principles
b. Accounting assumptions
c. Conceptual frameworks
d. Accounting concepts

9. The main function is to establish and improve accounting standards that will be
generally accepted in the Philippines.
a. Philippine Institute of CPAs
b. Professional Regulation Commission
c. Board of Accountancy
d. Financial Reporting Standards Council

10. Accountants employed by a particular business firm or not-for-profit organization,

perhaps as chief accountant, controller, or financial vice president, are said to be
engaged in practice in
a. commerce and industry.
b. general accounting.
c. independent accounting.
d. public accounting.

11. This principle requires relevant information to form part of financial statements
for decision-making purposes.
a. accounting entity
b. adequate disclosure
c. materiality
d. objectivity

12. Proponents of historical costs maintain that in comparison with all other valuation
alternatives for general purpose financial reporting, statements prepared using
historical costs are more
a. indicative of the entity's purchasing power.
b. conservative.
c. objective.
d. relevant.

13. The principle of objectivity includes the concept of

a. summarization.
b. classification.
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Department of Accounting Education
Roxas Extension, Digos City
     

 
c. conservatism.
d. verifiability.

14. Which accounting process is the recognition or nonrecognition of business

activities as accountable events?
a. Recording
b. Identifying
c. Communicating
d. Measuring

15. Accounting is a service activity. Its function is to provide

a. Quantitative and qualitative information
b. Qualitative information
c. Quantitative information
d. None of the above

Let’s Analyze
Activity 1. Discuss the following statements below based on your own understanding.

1. Why is accounting often referred to as the language of business?

2. Research about the accountancy profession and write your thoughts below.

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Department of Accounting Education
Roxas Extension, Digos City
     

In a Nutshell

Activity 1. We have discussed in this unit the basic concepts in accounting and its
importance in your role as future accountants. In this part, you will be required to draw
conclusions, perspectives, arguments and ideas from the unit lesson. I will supply the
first item and you will continue the rest.

1. Accounting is part of our everyday life. We keep records of our daily transactions
and accounting can help us simplify it. Accounting is applicable to all whether you are
an individual or a business entity since we all have financial responsibilities to account
for.

Your Turn

2.

3.

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Roxas Extension, Digos City
     

4.

5.

6.

7.

8.

9.

10.

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