City of Malabon University Date Last Revised:

July 2021
College Name Revision Date:
COLLEGE OF BUSINESS AND ACCOUNTANCY July 2021
Program Name Semester Adopted:
BS in Management Accounting AY 2021-2022

Vision Mission

The City of Malabon University College of
Business and Accountancy is committed to
produce Trustworthy and Competent
Professionals in the World of Business
College Goals
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.

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 assessments 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
Regulatory Framework & Legal Issues in Business CAE 317
Pre-Requisite Subject Course Credit
Law on Other Business Transactions 3 UNITS
Course Requirements
Recitation, Quiz, Assignment, Exercises and Major Exams

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

The course focuses on all the laws included in the CPALE.

The course tests the knowledge of students of the regulatory framework governing business
transactions and business organizations/associations including their legal implications.
Course Outcomes

Time Learning Outcomes Content Teaching Activity Assessment

Week 1 Obligations and Contracts
Know the ● Sources of
importance and obligations LECTURE
relevance of ● Kinds of obligations
accessory in general under
contracts entered the Civil Code
into by parties to ● Specific
secure an circumstances
obligation. affecting
obligations in
general
● Duties of obligor in
obligation to do or
not to do
● Extinguishment of
obligation
● Concepts and
classifications of
contracts
● Elements and
stages
● Freedom from
contract and
limitation
● Persons bound
● Consent
● Consideration
● Formalities
● Interpretation
● Rescissible
● Voidable
● Unenforceable
● Void
Week 2 Law on Partnership
● Nature and as
LECTURE / SEAT
distinguished from WORK
corporation
 ● Elements and kinds
● Formalities
required
● Rules of
management
● Distribution of
profits and losses
● Sharing of losses
and liabilities
● Modes and
retirement
requirements
● Limited partnership
Week 3 Corporation Law
● Incorporation and
LECTURE
organization of
private
corporations
● Powers of
corporations
● Board of directors
● Corporate officers
● Classes of stocks
● Powers, duties,
rights and
obligations of
stockholders
● Majority and
minority control
● Bylaws
● Meetings
● Merger and
consolidation
● Non-stock
corporation
● Modes of
dissolution
● Liquidation
Foreign corporations
Week 4 Negotiable Instruments
Law
LECTURE
● Negotiability
● Abnormal
negotiable
instruments
● Incomplete but
delivered
instruments
● Incomplete and
undelivered
instruments
● Complete but
undelivered
 instruments
● Forgery
Week 5 Bouncing Checks Law
Know relevant
laws concerning LECTURE
● Checks without
bank deposits and sufficient funds
the measure ● Evidence of
undertaken by knowledge of
the State to insufficient funds
protect them ● Duty of drawee
from the eyes of ● Credit construed
the public that
will eventually Law on Sales
attract investors ● Nature
to participate in ● Forms
business in the ● Requisites
country. ● Earnest money v.
option money
● Rights of the
vendor and vendee
● Obligations of the
vendor and vendee
● Warranties
● Installment sales
Week 6 Law on Credit Transactions
One must know ● Pledge
how securities are ● Real mortgage
being transacted ● Chattel mortgage LECTURE
and know the ● Nature and
proper avenue requisites
where these ● Requirements to
securities are bind the parties
being traded. and third persons
● Obligations and
rights of the
pledgor and
pledgee
● Obligations and
rights of the
mortgagor and
mortgagee
● Effect of pactum
commissorium
● Modes of
extinguishment
Week 7 Midterms

Week 8 Securities Regulation Code

● Registration of
securities LECTURE
● Shareholders’
interests
● Prohibition on
 fraud
● manipulation,
● private tender offer
● Insider trading
● Exchanges and
other security
trading markets
Week 9 Cooperative Code
Know the ● Organization and
importance of the registration of
different types of corporations LECTURE
cooperatives in ● Administration
the Philippines. ● Responsibilities,
rights and privileges
of cooperatives
● Membership
● Capital, property of
funds
● Audit, inquiry and
members’ right to
examine
● Allocation and
distribution of
funds
● Types and
categories
● Merger and
consolidation
● Dissolution
Week Philippine Deposit
10 Insurance Corporation Law
● Insurable deposits LECTURE
● Maximum liability
● Requisites for
claims

Law on Bank Secrecy

Unclaimed Balances Law
Week Anti-Money Laundering Act
11 ● Definition of terms
● Unlawful activities LECTURE
● Covered
institutions/persons
and transactions
● Suspicious
transactions
● Record keeping
requirements
● Powers of the
AMLC
● Reportorial
requirements
Week Intellectual Property Code
12 ● Patents
● Trademark, service
marks and trade
names
● Copyright
Data Privacy Act LECTURE
● General provisions
and powers of the
NPC
● Processing and
security of personal
information
● Rights of the data
subject
● Accountability for
transfer of
information
● Security of sensitive
personal
information
● Penalties
Week Electronic Commerce Act
13 ● General provisions
● Legal recognition LECTURE
and communication
of electronic data
messages and
electronic
documents
● Electronic
commerce in
carriage of goods
and electronic
transactions in
government
Week Finals
14

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