Syllabus Basic Financial Accounting

St.
Mary’s College of Catbalogan

Formerly Sacred Heart College
Office of the Assistant, Dean of College
OUTCOME-BASED EDUCATION ALIGNED SYLLABUS

In FINANCIAL ACCOUNTING AND REPORTING & FUNDAMENTALS OF ACCOUNTING
1st Semester, Calendar Year 2021 to 2022
I. Course Code: Accounting I & Accounting A1
II. Course Description:
Accounting transforms business transactions into intelligible information needed by various stakeholders in making decisions. While most business
transactions are complex, learners must first develop a thorough understanding of the basic accounting principles that underpin these complex transactions.
Learners must also know the different accounting procedures and unique features applied to sole proprietorships, partnerships and corporations. This course
equips the learners with a thorough review of accounting: analysis of business transactions, accounting equation, journalizing, posting, generation of trial
balance, adjusting entries, financial statements and accounting for the formation and operation of a partnership and a corporation.
This course equips the learners with a thorough review of accounting: analysis of business transactions, accounting equation, journalizing, posting,
generation of trial balance, adjusting entries, financial statements and accounting for the formation and operation of a partnership and a corporation
Through case problems, learners are expected to complete the accounting cycle and prepare financial statements of a service entity, merchandising
entity, and manufacturing entity operating as a single proprietorship, partnership and corporation.
III. Course Units: 6 Units total

IV. Course Pre-Requisite: None
V. Contact Hours: 6 HRS/WEEK
VI. Instructor:
VII. Integration:
VIII. SMCC Vision, Mission and Core Values
Vision
Corner Mabini and Del Rosario Streets, Catbalogan City,6700 |Telefax: (055) 543-8192 | Website: www.smcc.edu.ph | Email:smccshc@gmail.com
St. Mary’s College of Catbalogan
We, the community of St. Mary’s College of Catbalogan, bearing the Ignacian Marian identity, witness to the loving compassion of Jesus and participate in the
transformation of society into new path s through academic excellence and humble service.
Mission
We commit ourselves to:
1. Promote a culture of appreciation, support and harmony for our school to be leaven of social transformation;
2. Grow in discernment, interior freedom and ethical and corporate responsibility;
3. Pursue constantly innovate programs, approaches and educational strategies to develop world class professionals;
4. Form Ignacian-Marian leaders who witness to faith, excellence and service in varied socio-cultural settings;
5. Build up resources and capabilities to sustain the ministry; intensify our educational thrust for the poor.
Core Values
1. Faith- Finding God in all things, living in the Christian, Marian, and Igncian faith as one relates to self, family, peers, and community through prayer and
liturgical celebration.
2. Excellence- Pursuing high standards in harnessing capabilities to handle life challenges.
3. Service- Sharing ones’ self generously, going beyond what is asked and expected.
IX. College Department Goal
Higher Education shall have the following objectives;
1. To provide a general education program that will assist each individual to develop his/her potential as a human being, enhance the quality citizen participation in
the basic functions of society, and promote in each student sense of national identity, cultural consciousness, and moral integrity and spiritual vigor.
2. to train the nation’s manpower in the required skills for national development, and to instill and foster the appropriate and relevant attitudes, skills and knowledge
to enable each individual to become a useful, productive and gainfully employed number of societies.
3. To develop and maintain the integrity of the professions or disciplines that will provide leadership for the nation.
4. To advance the frontiers of knowledge through research work, and apply the technology gained for improving the quality of human life and responding
effectively for changing societal needs and conditions.
X. Program Outcomes
Program Graduate Outcomes Integration Link to MV-CV

Common to All Programs in All types of School
1. Articulate and discuss the latest developments in the specific field of practice. PCSS: Committed to Integral Excellence
Human Formation JEEPGY:
Engage Citizenship
2. Communicate effectively in writing, speaking, and presenting using culturally appropriate PCSS: Promoting Dialogue of Excellence & Service
language. Faith & Life & Culture
JEEPGY: Engage Citizenship
3. Work effectively in teams, in collaboration with other disciplines and multi-cultural teams. PCSS: Engage in the Service of Service
the Church & Society with
preferential Option for the poor
JEEPGY: Youth Empowerment
4. Practice the profession in accordance with existing laws, social, moral and/or ethical PCSS: Committed to Integral Excellence
responsibility. Human Formation JEEPGY:
Gender equality
5. Act as responsible citizen and show pride of being Filipino by preserving and promoting and cultural heritage. PCSS: Faith & Service
Filipino historical and cultural heritage. Promoting Dialogue of Faith &
Life & Culture JEEPGY: Engage
Citizenship
Common to All RVM Program Graduates Outcomes of Saint Mary’s College of Catbalogan
Communicate and collaborate effectively
6. Communicate ideas, opinions, perspective, aspirations, and knowledge as great contribution to PCSS: Committed to Integral Faith and Services
human development and while doing so, uses appropriate, honest and precise language and Human Formation JEEPGY:
considers the contribution and giftedness of others with hearts and minds focused on the Engage Citizenship
commitment to serve humanity and glorify God as the model of Communicator by speaking the
truth that emanates from the person of Jesus.
Think critically and creative
7. Evaluate and judge universal issues: their cause and effect to human development their PCSS: Committed to Integral Excellence and Service
intellectual and spiritual morality-transcending from mediocrity to genuine excellence; Human Formation JEEPGY:
deciphering views and opinions of self and others between moral, ethical and intellectual and Engage Citizenship
immoral and unethical as basis in making faith-based decisions
Uphold social and ethical responsibility and civic consciousness
8. Uphold social justice, integrity, equity, credibility and responsibility for all human person and PCSS: Engage in the Service of Service
belief in their human potentials and giftedness, diversity and multi-cultural competence to bring the Church & Society with
about a productive, honest and compassionate citizenry with high regard for the common good. preferential Option for the poor
JEEPGY: Justice and Peace
Demonstrate personal responsibility and professionalism
9. Demonstrate personal transformation in order to uplift their conditions physically, morally, PCSS: Committed to Integral Faith and Excellence
spiritually and psychologically for oneself and others through continuous and meaningful learning Human Formation JEEPGY:
and enhanced professional competence brought about by the vast experiences from other wide Justice and Peace
realities within the family in school, in community, in society and the church.
Manifest lifelong learning and career skills.
10. Manifest strong will and determination to face the tasks and responsibilities in dealing with PCSS: Distinguished by a Excellence & Service
complex life realities with the goal of making lives better for the self and others using the Culture of Excellence JEEPGY:
knowledge, skills, competencies, and strong values and virtues lived, with God as the center of all Poverty Reduction
endeavors.
Use Information Technology Responsibility
11. Make judicious use of information technology in the acquisition and utilization of knowledge PCSS: Animated by the Spirit of Faith & Service
to spread the Gospel values and advance the common good. Communion JEEPGY: Justice
and Peace
Specific to a sub-discipline and a major (Bachelor of Science in Accountancy)

12. Demonstrate working knowledge in the areas of financial accounting and reporting, cost PCSS 1-8 Excellence & Service
accounting and management, management accounting, auditing, accounting information systems
and accounting research.
13. Demonstrate self-confidence in performing functions as a professional accountant. PCSS 1-8 Excellence & Service
14. Employ technology as a business tool in capturing financial and non-financial information, PCSS 1-8 Excellence & Service
preparing reports and making decisions.
15. Apply acquired knowledge and skills to pass professional licensure/certification examinations. PCSS 1-8 Excellence & Service
16. Appraise ethical problems / issues in practical business and accounting situations and PCSS 1-8 Excellence & Service
recommend appropriate course of action that adheres to the professional code of ethics.
17. Articulate and discuss the latest developments in the specific field of practice PCSS 1-8 Excellence & Service
XI. Course Learning Outcome
COURSE LEARNING OUTCOMES PROGRAM OUTCOMES

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
C.O.1.1 Plan an actual based activities using accounting principles and ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
concepts learned.
C.O.1.2 Apply accounting principles and concepts through problem solving ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
activities.
C.O.1.3 Formulate financial reports. ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
C.O.2.0 Perform self-assessment to identify one’s strengths and weaknesses ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
C.O.3.0 Plan a comprehensive review applying accounting concepts to pass ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
standardized test.
C.O.4.0 Take the simulated actual licensure exam. ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
C.O.5.1 Develop a plan on responsibilities that accept accountability on ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
consequences affecting business and accounting ethical issues.
C.O.5.2 Assess how organizations adheres to the ethical issues. ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
C.O.5.3 Act upon the consequential business and accounting ethical issues. ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
C.O.5.4 Conform to the professional code of ethics governing the ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
performance of professional activities and tasks.
C.O.6.1 Identify the latest developments in accounting. ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
C.O.6.2 Conduct seminars and training regarding the latest developments in ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

accounting.
C.O.6.4 Perform and evaluate through practical applications. ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
*Note: Please refer to CHED CMO
XI. COURSE CONTENT
CO INTENDED DETAILED COURSE CONTENT TEACHING AND STRATEGIES ASSESSMENT TIME

LEARNING LEARNING TASK FRAME
OUTCOMES ACTIVITIES
1-6.4 1. To learn the INTRODUCTION  Lecture  Lecture  Quiz 1st Week
history of Accounting and Its Environment  Discussion  Discussion  Assignments
Accounting - Definition of Accounting  Problem  Problem  Theoretical
- Evolution of Accounting Solving Solving and
2. To be able to
- Fundamental Business Model Exercises Exercises Computational
define Accounting - Types of Business Recitation
3. To be familiarized - Forms of Business Organization
with the types of - Micro, Small and Medium Enterprises
Business and - Activities in Business Organization
forms of - Purpose and Phases of Accounting
Organization - Pacioli’s Double-Entry Bookeeping and
Its Evolution
4. To understand to
- Fundamental Concepts
meaning of - Criteria for General Acceptance of an
accounting Accounting Principle

Principles - Basic Principles
5. To be familiarized - Accountancy in the Philippines
- Accountancy Act of 2004
with the
- Professional Organization
accountancy - Accounting Standard in the Philippines
Profession - Core Competencies Framework for
Accountants
- Role of Ethics in business
- Code of Ethics for Professional
Accountants in the Philippines
- The Accountancy Profession
- Branches of Accounting
1-6.4 1. To be able to Accounting Equation and Double-Entry  Lecture  Lecture  Quiz 1st Week
define Information System  Discussion  Discussion  Assignments
System - Parts of Information System  Problem  Problem  Theoretical
- Types of Accounting Information Solving Solving and
2. To be familiarized
Systems Exercises Exercises Computational
and able to define - Stages of Data Processing Recitation
the Elements of - Elements of Financial Statements
Financial - The Accounting Equation
Statements and - Debits and Credits-The Double Entry
accounting Process System
3. To understand the - Normal Balance of an Account
- Accounting Events and Transactions
Double Entry
- Types and Effects of Transaction
System and learn - Typical Account Titles Used
the process of - Accounting for Business Transaction
Journalizing - Distinction Between Revenue and

Receipts
1-6.4 1. To learn the Steps ACCOUNTING FOR SERVICE BUSINESS  Lecture  Lecture  Quiz 2nd week
of accounting Recording Business Transactions  Discussion  Discussion  Assignments
Cycles - Transaction Analysis  Problem  Problem  Theoretical
2. To learn the - Source Documents Solving Solving and
process of posting - Accounting Cycle: Sequential Steps and Exercises Exercises Computational
and Aims Recitation
summarization - The Journal
3. The learn the - Transaction are Journalized
different types of - The Ledger
account and - Chart of Accounts
charts of accounts - Posting
- Ledger Accounts After Posting
- Trial Balance
- Locating Errors
-
1-6.4 1. To understand the Adjusting the Accounts  Lecture  Lecture  Quiz 2nd week
Accrual Basis of - Accrual Basis  Discussion  Discussion  Assignments
Accounting and - Periodicity Concept  Problem  Problem  Theoretical
other Accounting - Recognition and Derecognition Solving Solving and
Principles - The Need for Adjustments Exercises Exercises Computational
2. To be familiarized - Deferrals and Accruals Recitation
with the different - Adjustments for Deferrals
types and methods - Adjustments for Accruals
of accounting - Accrual for Uncollectible Accounts
standards under - Effects of Omitting
accrual basis Adjustments]Analysis Using T-accounts

3. To understand the - Summary of adjusting Entries
process of - Alternative Method of Recording
Adjusting Entries Deferrals
1-6.4 1. To be able to Worksheet and Financial Statements  Lecture  Lecture  Quiz 3rd week
prepare Worksheet - The Worksheet  Discussion  Discussion  Assignments
2. To understand the - Preparing the Worksheet Problem Solving Problem Solving  Theoretical
process of the - Essence of Financial Statements Exercises Exercises and
preparation of the - Complete Set of Financial Statements Computational
worksheet - Preparing the Financial Statements Recitation
3. To know the value - Relationships among the Financial
of the worksheet in Statements
the preparation of
Financial
Statement
4. To prepare the
complete set of
Financial
Statements
1-6.4 1. To be able to apply Completing the Accounting Cycle  Lecture  Lecture  Quiz 3rd week
the accounting - Adjustments are Journalized and Posted  Discussion  Discussion  Assignments
cycle in the actual - Closing Entries are Journalized and Problem Solving Problem Solving  Theoretical
activity Posted Exercises Exercises and
- Preparation of a Post-Closing Trial Computational
Balance Recitation
- Reversing Entries
1-6.4 1. To understand the ACCOUNTING FOR A MERCHANDISING  Lecture  Lecture  Quiz 3rd week
Merchandising BUSINESS – Merchandising Operations  Discussion  Discussion  Assignments
business - Comparison of Income Statements Problem Solving Problem Solving  Theoretical
2. To learn the - Operating Cycle of a Merchandising Exercises Exercises and
accounting process Business Computational
of Merchandising - Source Documents Recitation
- Step in a Purchase Transaction
- Terms of Transaction
- Inventory System
- Net Sales
- Cost of Sales
- Value-Added Tax Entries
- Operating Expenses
1-6.4 1. To be able to apply Completing the Cycle for a Merchandising  Lecture  Lecture  Quiz 4rth
the accounting Business  Discussion  Discussion  Assignments week
cycle of - Merchandise Inventory at the End of the Problem Solving Problem Solving  Theoretical
Merchandising Period Exercises Exercises and
business in actual - Prepare the Worksheet Computational
activity - Preparing the Financial Statements Recitation
- Adjusting and Closing Entries
- Post-Closing Trial Balance
- Worksheet in a Perpetual Inventory
System
1-6.4 1. To learn the Special and Combination Journals, and  Lecture  Lecture  Quiz 4th week
different kinds of Voucher System  Discussion  Discussion  Assignments
Journals and its - Control Accounts and Subsidiary Problem Solving Problem Solving  Theoretical
uses Ledgers Exercises Exercises and
2. The know the - Special Journals Computational

difference of - Sales Journals Recitation
General Ledger - Cash Receipts Journal
and Subsidiary - Purchases Journal
ledger and how - Cash Disbursement Journal
they are used - General Journal
- Proving the Ledgers
- Flexibility of Special-Purpose Journals
- Voucher System
- Special Problems in a Voucher System
- Combination Journal
1-6.4 1. To understand the Manufacturing Operation  Lecture  Lecture  Quiz 5th week
Manufacturing - Comparing Merchandising and  Discussion  Discussion  Assignments
business Manufacturing Activities Problem Solving Problem Solving  Theoretical
2. To learn the - Elements of Manufacturing Exercises Exercises and
accounting process - Manufacturing Inventory Accounts Computational
of Manufacturing - Accounting for Manufacturing Activities Recitation
- Statement of Cost of Goods
Manufactured
- Statement of Cost of Goods Sold
- Worksheet for a Manufacturing
Company
1-6.4 1. To learn the Payroll  Lecture  Lecture  Quiz 6th week

accounting for - Accounting for Payroll  Discussion  Discussion  Assignments
Payroll Problem Solving Problem Solving  Theoretical
Exercises Exercises and
Computational
Recitation
1-6.4 1. To be able to Partnership: Basic Considerations and  Lecture  Lecture  Quiz 7th week
define Partnership Formation  Discussion  Discussion  Assignments
and its - Definition Problem Solving Problem Solving  Theoretical
characteristics - Characteristics of a Partnership Exercises Exercises and
2. To understand the - Advantages and Disadvantages of a Computational
accounting Partnership Recitation
process of - Partnership Distinguished from
Partnership Corporation
- Classification of Partnership
- Kinds of Partnership
- Articles of Partnership
- SEC Registration
- Accreditation to Practice Public
Accountancy
- Accounting for Partnership
- Partnership Formation
1-6.4 1. To be able to apply Partnerships: Operations and Financial  Lecture  Lecture  Quiz 8th week
the accounting Reporting  Discussion  Discussion  Assignments
cycles of - Adjustments are Journalized and Posted Problem Solving Problem Solving  Theoretical
Partnership in - Closing Entries are Journalized and Exercises Exercises and
actual activity Posted Computational
- Preparation of a Post-Closing Trial Recitation
Balance
- Reversing Entries
- Rules for the Distribution of Profits or
Losses
- Correction of Prior Period Errors

- Distribution of profits or Losses Based
on Agreement
- Financial Reporting
1-6.4 1. To know and THE ACCOUNTANCY PROFESSION  Lecture  Lecture 9th week
understand the - Definition of accounting  Discussion  Discussion
general definition - The accountancy profession Problem Solving Problem Solving
of accounting and a. Public accounting Exercises Exercises
the accountancy b. Private accounting
profession c. Government accounting
2. To know the - Limitation of the practice of public
difference accountancy
between public, - Accreditation to practice public
private and accountancy
government - Continuing professional development
accounting - CPD credit units
3. To know the - Accounting and auditing
difference - Accounting and bookkeeping
between - Accounting and accountancy
accounting, - Financial accounting and managerial
bookkeeping and accounting
accountancy - Generally accepted accounting principles
4. To know the - Purpose of accounting standards
difference - Financial Reporting Standards Counsel
between financial - Philippine Interpretations Committee
and managerial - International Accounting Standards
accounting Committee
5. To be able to International Accounting Standards Board
define accounting
standards and
principles.
6. To be familiarized
with difference
standards counsel,
committee and
board and their
functions
1.
1-6.4 1. To be able to CONCEPTUAL FRAMEWORK –  Lecture  Quiz 10th
understand and Assumptions and financial reporting  Discussion  Assignments week
define the concept  Underlying assumptions Problem Solving  Theoretical
and framework of a. Going concern Exercises and
accounting and its b. Accounting entity Computational
corresponding c. Time period Recitation
underlying d. Monetary unit
assumptions  Definition of Conceptual Framework
2. To be able to  Purpose of Conceptual Framework
enumerate all users  Users of Financial information
of financial  Scope of Conceptual Framework
information and its  Objective of financial reporting
significant
 Specific objectives of financial reporting
3. To be able to
 Accrual accounting
define objective,
scope and purpose  Limitation of financial reporting
of financial
reporting
4. To understand
accrual accounting
5.
1-6.4 1. To be able to CONCEPTUAL FRAMEWORK –  Lecture  Quiz 11th
understand and Qualitative characteristics  Discussion  Assignments week
define the  Fundamental qualitative characteristics Problem Solving  Theoretical
concept and a. Relevance Exercises and
framework of b. Faithful representation Computational
accounting c. Enhancing qualitative characteristics Recitation
and its d. Comparability
corresponding e. Understandability
qualitative f. Verifiability
characteristics g. Timeliness
2. h. Substance over form
i. Prudence or conservatism
j. Cost constraint on useful information
1-6.4 1. To be able to CONCEPTUAL FRAMEWORK – Element  Lecture  Quiz 12th

define and of financial statements  Discussion  Assignments week
enumerate the - Definition of elements of financial  Problem  Theoretical
element of statements Solving and
financial - Asset recognition principle Exercises Computational
statements - Liability recognition principle Recitation
2. To be - Income recognition principle  Quiz
familiarized with - Expense recognition principle  Assignments
the asset, - Measurement of elements  Theoretical
liability income Financial capital and physical capital and
and expense Computational
recognition Recitation
principles and its
corresponding
measurement
3.
1-6.4 1. To be able to STATEMENT OF FINANCIAL POSITION  Lecture  Quiz 13th
define financial An introduction  Discussion  Assignments week
statements and its  Definition of financial statement  Problem  Theoretical
components  Components of financial statement Solving and
2. To understand the  Objective of financial Statement Exercises Computational
objective of  Frequency of reporting Recitation
financial  Definition of statement of financial
statements position
3. To be familiarized  Definition of asset
with the different
 Current and noncurrent assets
form, classification
 Definition of liability
and division of
financial  Current and noncurrent liabilities
statements  Equity
To be able to  Shareholder’s equity
understand and  Notes to financial statements
read all  Report form of statement of financial
components of position
financial  Account form of statement of financial
statements position
 Line items in the statement of financial
position
Illustrative statement of financial position with
proper classification and notes
1-6.4 1. To be able to STATEMENT OF COMPREHESIVE  Quiz 14th -15th
define and INCOME – An introduction  Assignments week
familiarized the - Comprehensive income  Theoretical

Statement of - Components of profit or loss and
comprehensive - Components of other comprehensive Computational
income income Recitation
2. To be able to - Presentation of comprehensive income
enumerate the - Line items in the income statement and
components of statement of comprehensive income
profit or loss and - Functional presentation of income
other statement
comprehensive - Natural presentation of income statement
income - Illustrative income statement with notes
3. To be familiarized - Illustrative statement of comprehensive
with the different income
presentation of - Illustrative single statement of
comprehensive comprehensive income
income - Statement of retained earnings
4. To be able to - Statement of changes in equity
identify the line Statement of cash flows
item in the income
statement and
statement of
comprehensive
income
5. To be able to read
and understand all
illustrative
presentation of
income statement
To be familiarized
with the statement of

retained earnings,
changes in equity
and cash flow
XII. GRADING SYSTEM
Major exams 30%

Quizzes 25%
Recitation/Class Participation 20%
Seatworks/Projects/Case Study 15%
Assignment 10%
Total 100%
XIII. CLASSROOM POLICY

Aside from academic deficiency, other grounds for a failing grade are:
Grave misconduct and/or cheating during examinations
Unexcused absences of more than 20% of required number of meetings per term
A failing academic standing and failure to take periodic graded exams (Prelim, Mid-term & Finals)
XIV. REQUIRED READING : Basic Financial Accounting and Reporting & Fundamentals of accounting by WIN Ballada 2020 edition; Financial Accounting
and Reporting by Valix 2020 edition.
Prepared by: Checked and Verified:
Name of the Instructor Program Head, ___________
Reviewed: Noted: Recommending Approval:
JUNAR S. DAPAPAC JASON P. TY JAKE C. ONTUCA

Research and Planning Officer Quality Assurance Assistant Dean of College
Approved:
S.MA. JESUSITA L. BERNATE, RVM

School President

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St.

Mary’s College of Catbalogan

OUTCOME-BASED EDUCATION ALIGNED SYLLABUS

II. Course Description:

III. Course Units: 6 Units total

We commit ourselves to:

IX. College Department Goal

Higher Education shall have the following objectives;

Program Graduate Outcomes Integration Link to MV-CV

Specific to a sub-discipline and a major (Bachelor of Science in Accountancy)

XI. Course Learning Outcome

COURSE LEARNING OUTCOMES PROGRAM OUTCOMES

C.O.6.2 Conduct seminars and training regarding the latest developments in ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

XI. COURSE CONTENT

CO INTENDED DETAILED COURSE CONTENT TEACHING AND STRATEGIES ASSESSMENT TIME

accounting Accounting Principle

Journalizing - Distinction Between Revenue and

accrual basis Adjustments]Analysis Using T-accounts

2. The know the - Special Journals Computational

1-6.4 1. To learn the Payroll  Lecture  Lecture  Quiz 6th week

- Correction of Prior Period Errors

1-6.4 1. To be able to CONCEPTUAL FRAMEWORK – Element  Lecture  Quiz 12th

familiarized the - Comprehensive income  Theoretical

with the statement of

XII. GRADING SYSTEM

Major exams 30%

XIII. CLASSROOM POLICY

Prepared by: Checked and Verified:

Name of the Instructor Program Head, ___________

Reviewed: Noted: Recommending Approval:

JUNAR S. DAPAPAC JASON P. TY JAKE C. ONTUCA

S.MA. JESUSITA L. BERNATE, RVM

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