City of Malabon University Date Last Revised:

College Name Revision Date:

College of Business and Accountancy
Program Name Semester Adopted:
Bachelor of Science in Management Accounting AY 2021-2022

Vision
The City of Malabon University College of
Business and Accountancy is committed to
produce Trustworthy and Competent
Professionals in the World of Business.
Mission
College of Business and Accountancy of the City
of Malabon University aims to provide life-long
learning with relevant experiences; rooted upon
Ethical and Standard in Business Industries.

College Goals
C.B.A.-C.M.U. generally anchored to the following objectives; to wit:

 To keep the students updated with the latest information through in-house seminars and
training.
 To actualize the theoretical knowledge and application through on-the-job training, case
analysis and management research for economic decision making.

Program Outcomes

A graduate of BS in Management Accounting should be able to:

1. Resolve business issues and problems, with a global and strategic perspective using
knowledge and technical proficiency in the areas of financial accounting and reporting, cost
accounting and management, accounting and control, taxation, and accounting information
systems;
2. Conduct accountancy research through independent studies of relevant literature and
appropriate use of accounting theories and methodologies;
3. Employ technology as a business tool in capturing financial and non-financial information,
generating reports and making decisions;
4. Apply knowledge and skills to successfully respond to various types of; and
5. Confidently maintain a commitment to good corporate citizenship, social responsibility and
ethical practice in performing functions as an accountant.

Course Information
Course Name Course Code
Accounting for Sole Proprietorship with Service and ISR 111
Merchandising
Pre-Requisite Subject Course Credit
NA 3 UNITS

Course Requirements
Pass all examinations and other course related requirements

Grading System
% Scale Rating Numerical Rating Remarks
98-100 1.00 Excellent
95-97 1.25 Excellent
92-94 1.50 Very Good
89-91 1.75 Very Good
86-88 2.00 Good
83-85 2.25 Good
 80-82 2.50 Satisfactory
77-79 2.75 Satisfactory
75-76 3.00 Passed
Below 75 5.00 Failed
INC Incomplete
DO Dropped Officially
DU (5.00) Dropped Unofficially

Course Description
This course will help the learners to understand the basic foundations of accounting and how the
accounting process should be done.

Course Outcomes
1. To gain understanding about the fundamentals of accounting
2. To differentiate the different types of Business Organizations
3. To know how to record accounting transactions and what are the necessary steps
needed to be done.
4. To know how the accounting process works in a service and merchandising business.

Time Learning Outcomes Content Teaching Activity Assessment

The learners should be  INTRODUCTION TO  Lectures  Recitation

able to: ACCOUNTING  Illustrations  Quiz
 Define Accounting  Demonstrati  Homework
ons  Exams
 Describe the
nature of  Problem
accounting. solving
Week
 Explain the  Recorded
1
functions of Video
accounting in Discussion
business.
 Narrate the
history/origin of
accounting.

The learners should be  BRANCHES OF  Lectures  Recitation

able to: ACCOUNTING AND  Illustrations  Quiz
 Homework
 Differentiate the USERS OF  Demonstrati
ons  Exams
branches of ACCOUNTING
accounting. INFORMATION  Problem
 Explain the kind or solving
type of services  Recorded
rendered in each Video
of the branches of Discussion
accounting.
Week  Define external
2 and
Week3
users and give
examples.
 Define internal
users and give
examples.
 The learners should be  BUSINESS  Lectures  Recitation
able to: ORGANIZATIONS  Illustrations  Quiz
 Demonstrati  Homework
 Differentiate the
ons  Exams
forms of business
organization.  Problem
Week  Identify the solving
4  Recorded
advantages and
disadvantages of Video
each form of Discussion
business
organization.
 Compare and
contrast the types
of business
according to
activities.
 Identify the
advantages,
disadvantages, and
business
requirements of
each type of
business
organization.

The learners should be  ACCOUNTING  Lectures  Recitation

able to: CONCEPTS AND  Illustrations  Quiz
 Demonstrati  Homework
 Explain the varied PRINCIPLES
ons  Exams
accounting
concepts and  Problem
Week principles. solving
5  Recorded
 Solve exercises on
accounting Video
principles as Discussion
applied in various
cases.

The learners should be  THE ACCOUNTING  Lectures  Recitation

able to: EQUATION  Illustrations  Quiz
 Demonstrati  Homework
 Illustrate the
 Exams
accounting ons
equation.  Problem
Week  Perform solving
6
operations  Recorded
involving simple Video
cases with the use Discussion
of accounting
equation
Week MIDTERM EXAMINATION
 7

The learners should be  TYPES OF MAJOR  Lectures  Recitation

able to: ACCOUNTS  Illustrations  Quiz
 Demonstrati  Homework
 Discuss the five
ons  Exams
Week major accounts.
8  Cite examples of  Problem
each type of solving
account.  Recorded
 Prepare a chart of Video
accounts. Discussion

The learners should be  BOOKS OF  Lectures  Recitation

able to: ACCOUNTS AND  Illustrations  Quiz
 Homework
 Identify the uses of DOUBLE ENTRY  Demonstrati
ons  Exams
the two books of SYSTEM
Week accounts.  Problem
9  Illustrate the solving
format of general  Recorded
and special Video
journals. Discussion
 Illustrate the
format of General
and Subsidiary
Ledgers

The learners should be  BUSINESS  Lectures  Recitation

able to: TRANSACTIONS AND  Illustrations  Quiz
 Demonstrati  Homework
 Describe the nature THEIR ANALYSIS
ons  Exams
and give examples
of business  Problem
transactions. solving
 Identify the  Recorded
Week
10 different types of Video
business Discussion
documents.
 Analyze common
business
transactions using
the rules of debit
and credit.

The learners should be  ACCOUNTING CYCLE  Lectures  Recitation

able to: OF A SERVICE  Illustrations  Quiz
 Demonstrati  Homework
 Describe the nature BUSINESS
ons  Exams
of transactions in a
service business.  Problem
 Record transactions solving
of a service  Recorded
business in the Video
 general journal Discussion
Week  Post transactions in
11
the ledger
 Prepare a trial
balance.
 Prepare Adjusting
Entry
 Complete the
Accounting Cycle

The learners should be  ACCOUNTING CYCLE  Lectures  Recitation

able to: OF A  Illustrations  Quiz
 Demonstrati  Homework
 Describe the nature MERCHANDISING
ons  Exams
of transactions in a BUSINESS
merchandising  Problem
business. solving
 Record transactions  Recorded
Week of a merchandising Video
12 and business in the Discussion
Week general and special
13 journals
 Post transactions in
the general and
subsidiary ledgers
 Prepare a trial
balance.
 Prepare Adjusting
Entries
 Complete the
accounting cycle of
a merchandising
business.
 Prepare the
Statement of Cost
of Goods Sold and
Gross Profit

Week
FINAL EXAMINATION
14

Suggested Textbooks/Reference Materials:

- Basic Financial Accounting and Reporting Made Easy by Win Ballada
- Fundamentals of Accounting, Business and Management by Zeus Vernon B. Millan