NEGROS ORIENTAL STATE UNIVERSITY

Instructor: Frederick Celestial Roda, CPA

Course Code:
EN- FABM

Course Title:
Enhancement of Fundamentals of Accountancy, Business and Management

Course Description:
This is an introductory course in principles of accounting data analysis that will develop
students’ appreciation of accounting as a language of business and an understanding of basic
accounting concepts and principles that will help them analyze business transactions. Also, the
course deals with the preparation and analysis of financial statements of a service business and
merchandising business using horizontal and vertical analyses and financial ratios. Knowledge
and skills in the analysis of financial statements will aid the future entrepreneurs in making
sound economic decisions.
ecords and
financial statements
By the end of the semester, the student will be able to:
1. To make students truly appreciate and understand the role of accounting in the success and
growth of a business, accounting concepts and principles were explained comprehensively.
Accounting procedures were each illustrated in simple manner for easier understanding.

2. To enhance the student’s learning of various topics presented, illustrations, study aids,
discussion questions, exercises and problems were provided at the end of each chapter.

3. To build the ability of a student to use the fundamental accounting equation to analyze the
effect of business transactions on an organization's accounting records and financial statements

All these are achieved excellent instruction, relevant and responsive research and/or extension
services, and quality-assured production, of a true NOrSUnian with the core values of
SAPPHIRE needed to become dynamic, competitive and globally responsive.

Required Readings:
Fundamentals of Accountancy, Business and Management 2020, Cabrera

Topics Covered/ Weekly Lecture Schedule:

Week 1: NOrSU Pre-liminaries

Week2- 5: Introduction to Accounting, Accounting Concept and Principles, Accounting

Equation

Week 6-8: Types of Major Accounts, Books of Accounts and Double-Entry System

Week 9: DEPARTMENTAL MIDTERM EXAM

Week 10-13: Business Transactions and Their Analysis, Posting to the Ledger,

Week 14-16 Adjusting Entries

Week 17 Accounting Cycle of a Service Business

Week 18: DEPARTMENTAL FINAL EXAM