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OUTCOMES-BASED EDUCATION (OBE) COURSE SYLLABUS IN

FUNDAMENTALS OF ACCOUNTANCY, BUSINESS AND MANAGEMENT 2
Date revised/enhanced: 08-03-2022

I. School
SY 2022-2023/1st Semester
Year/Semester
II. University Vision: A globally-recognized green research University committed to excellent service to the nation
Mission Foster excellence, holistic and inclusive education attuned to the demands of a diverse world towards the
formation of productive and value-laden lives
Goal Uphold the tradition of excellence in instruction, research, extension and production geared towards a
strong academe-industry interface for societal development
Core Values Respect, Integrity, Social Responsibility, Excellence, Commitment
Institutional Outcomes:
A. A Professional who is morally upright, socially responsible and globally employable
B. A Leader and Innovator who inspires others and is committed to social transformation and national
development
C. An Environmental Advocate committed to research, extension and production initiatives

III. College/Campus College of Education – Laboratory Schools

IV. Grade Level Senior High School Grade 12 Tangerine (ABM)
V. Programs Outcomes
A. Demonstrate communicative, numerical and technological competence L
B. Think intelligently, critically, and creatively in life situations L
C. Make informed and value-based decisions L
D. Perform civic duties O
E. Use resources sustainably O
F. Participate actively in artistic and cultural activities and in the promotion of wellness and lifelong fitness. O
G. Participate in generating new knowledge through research and development projects O
H. Support local, regional and national development plans along educational, environmental and socio-economic O
programs.
I. Promote environmental awareness through environmental education O
L – Learning P – Practiced O – Opportunity

VI. Course Code/Title Fundamentals of Accountancy, Business and Management 2

CSUCSU-F-ACAD-07 Rev.1 Effectivity Date: January 3, 2022

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VII. Course Description

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.
VIII. Course Credit 4 units (Lecture)
IX. Prerequisite Fundamentals of Accountancy, Business and Management 1
X. Contact Hours 4 contact hours per week (80 hours a semester)
XI. Subject Outcomes
At the end of the course, the students shall be able to:
COs Description A B C D E F G H I
Prepare journal entries for basic business transactions;
CO1 solve exercises and problems that require using the t- 3 3 3
account
Solve exercises and problems that require preparation of
CO2 Statement of Comprehensive Income for a service 3 3 3
business and a merchandising business
Solve exercises and problems that require preparation of
CO3 3 3 3
Statement of Changes in Equity for a single proprietorship
Solve exercises and problems that require preparation of
an SFP for a single proprietorship with proper classification
CO4 3 3 3
of accounts as current and noncurrent using the report
form and the account form
Solve exercises and problems that require preparation of a
CO5 3 3 3
Cash Flow Statement
Solve exercises and problems that require computation
CO6 and interpretation using horizontal analysis, vertical 3 3 3
analysis, and various financial ratios
Identify the proper treatment of reconciling items in the
CO7 bank reconciliation 3statement and prepare bank 3 3 3
reconciliation statement
Explain the procedure of computing gross taxable income
CO8 3 3 3
and tax due

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XII. Course Outline/Learning Plan

Textbooks/ Teaching and Instructional

Desired Learning Course Content/ Assessment Time Table
COs References Learning Activities Resources/
Outcomes Subject Matter Tasks (Hours)
(TLAs) Materials
CO1 At the end of the A. Recalling the
chapter, the student Recording and • Valenzuela- • Workbook/Module • Assignment • Journal Pad 16
shall be able to: Posting Process Manalo, M. (2015) • Blended learning • Quizzes • PowerPoint hours
1. Business documents Learning to • Video/Multimedia • Activities presentation
Differentiate the journal 2. Journalizing Succeed in Presentation • Textbook
from the general ledger business Business with • Laptop
transactions Accounting.
Determine the normal 3. Posting Quezon City: The
balance of an account 4. Trial balance Phoenix
Publishing House,
Prepare journal entries Inc.
to record basic • Ballada, W. &
business transaction Ballada, S. (2015)
Basic Accounting,
Determine balances of Sampaloc, Manila:
accounts using the t- Domdane
account Publishers &
Made Easy Books
CO2 Identify the elements of B. Statement of
the SCI and describe Comprehensive • Valenzuela- • Workbook/Module • Assignment • Journal Pad 8 hours
each of these items for Income Manalo, M. (2015) • Blended learning • Quizzes • PowerPoint
a service business and (SCI) • Ballada, W. & • Video/Multimedia Activities presentation
a merchandising 1. the service income Ballada, S. (2015) Presentation • Textbook
business and operating • Valencia, E. & • Laptop
expenses of a Roxas G. (2014-
Prepare an SCI for a service business as 2015) Basic
service business using well as sales, Accounting:
the single-step purchase accounts, Concepts,
approach cost of goods sold Principles,
and other expenses Procedures and
Prepare an SCI for a of a merchandising Applications.
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merchandising business Baguio City:

business using the 2. preparation of the Valencia
multistep approach SCI for both service Educational
and merchandising Supply
businesses
CO3 Prepare an SCE for a C. Statement of Changes
single proprietorship in Equity (SCE) • Valenzuela- • Workbook/Module • Assignment • Journal Pad 8 hours
1. The forms of Manalo, M. (2015) • Blended learning • Quizzes • PowerPoint
business • Peralta, J. Valix, • Video/Multimedia • Activities presentation
organization, C., & Valix, C.A. Presentation • Textbook
namely, single (2015-2018). • Laptop
proprietorship,
partnership, and
corporation, and the
structure of a SCE
of a single
proprietorship
2. preparation of the
said financial report
CO4 Identify the elements of D. Statement of
the SFP and describe Financial Position • Valenzuela- • Workbook/Module • Assignment • Journal Pad 7 hours
each of them (SFP) Manalo, M. (2015) • Blended learning • Quizzes • PowerPoint
1. Account titles: • Peralta, J. Valix, • Video/Multimedia • Activities presentation
Prepare an SFP using i. assets, C., & Valix, C.A. Presentation • Textbook
the report form and the ii. liabilities, and (2015-2018). • Laptop
account form with iii. capital accounts
proper classification of of the Statement
items as current and of Financial
noncurrent Position
2. Preparation of the
SFP using the report
form and account
form

MIDTERM EXAMINATION 1 hour

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CO5 At the end of the E. Cash Flow Statement

chapter, the student (CFS) • Valenzuela- • Workbook/Module • Assignment • Journal Pad 8 hours
shall be able to: 1. Discuss the Manalo, M. (2015) • Blended learning • Quizzes • PowerPoint
components and • Peralta, J. Valix, • Video/Multimedia • Activities presentation
Differentiate the forms structures of a CFS C., & Valix, C.A. Presentation • Textbook
of business 2. Prepare a CFS (2015-2018). • Laptop
organization

Identify the advantages

and disadvantages of
each form

CO6 Define the F. Analysis and

measurement levels Interpretation of • Ballada, W. & • Workbook/Module • Assignment • Journal Pad 12 hours
namely, liquidity, Financial Statements Ballada, S. (2015) • Blended learning • Quizzes • PowerPoint
solvency, stability, and the methods or • Valencia, E. & • Video/Multimedia • Activities presentation
profitability tools of analysis of Roxas G. (2014- Presentation • Textbook
financial 2015) • Laptop
Perform vertical and statements to
horizontal analyses of include horizontal
financial statements analysis, vertical
analysis, and
Compute and interpret financial ratios
financial ratios such as
current ratio, working
capital, gross profit
ratio, and the like
CO7 At the end of the H. Basic Transactions
chapter, the student related to Bank • Valenzuela- • Workbook/Module • Assignment • Journal Pad 10 hours
shall be able to: Deposits and Bank Manalo, M. (2015) • Blended learning • Quizzes • PowerPoint
Reconciliation • Peralta, J. Valix, • Video/Multimedia • Activities presentation
Describe the nature of basic transactions, C., & Valix, C.A. Presentation • Textbook
a bank reconciliation and documents (2015-2018). • Laptop
statement related to bank
deposits and
Identify common withdrawals a bank
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reconciling items and reconciliation

describe each of them statement, its
nature and
Analyze the effects of structure, and
the identified reconciling items
reconciling items and methods of
preparation
Prepare a bank
reconciliation
statement
CO8 At the end of the I. Income and Business
chapter, the student Taxation • Ballada, W. & • Workbook/Module • Assignment • Journal Pad 9 hours
shall be able to: the sound Ballada, S. (2015) • Blended learning • Quizzes • PowerPoint
principles of • Valencia, E. & • Video/Multimedia • Activities presentation
Define income and taxation, its Roxas G. (2014- Presentation • Textbook
business taxation and purpose, and 2015) • Laptop
its principles and preparation of • Peralta, J. Valix,
processes forms and payment C., & Valix, C.A.
of taxes (2015-2018).
Explain the procedure
of computing gross
taxable income and tax
due and explain the
principles and
purposes of taxation

Distinguish individual
from business taxation
FINAL EXAMINATION 1 hour

XIII. Suggested 1. Teaching Guide for Senior High School Fundamentals of Accountancy, Business and Management Part 2 (n.d.). Retrieved
Readings and from https://www.teacherph.com/fundamentals-abm-1-senior-high-school-teaching-guide/
References 2. Ferrer, R.C. & Millan, Z.V. (2017). Fundamentals of Accountancy, Business & Management Part 2. Baguio City: Bandolin
Enterprise
XIV. Course Requirements A. Compilation of Individual Activities and
B. Major Examinations (Mid-Term and Final/ Quarterly Assessment)
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XV. Course Policies A. Submission of projects shall be on or before the due date agreed upon by the students and the faculty. Late submission will
earn a grade of 75.
B. Cheating and plagiarism are strictly prohibited. Students caught doing these acts shall be dealt with in accordance with the
provisions in the Student Handbook.
XVI. Grading System
Criteria Percentage
Written Work - - - - - - - - - - - - - - - - 25 %
Performances - - - - - - - - - - - - - - - - 45 %
Quarterly Exams ------------ --- 30 %
Total: 100 %
XVII Consultation 9:30-11:30 -1:00-4:00 (W) @ 12- Tangerine Room.
Time/Venue Students are encouraged to arrange an appointment via messenger, email, or text messages

Prepared by: Reviewed by: Approved: Concurred:

QUENNIE ANNE S. MOLOD JOERANDY C. TABLIZO DITAS T. MANLANGIT LILY P. CUSTODIO, Ph.D.
Assistant Professor II Head Teacher/SHS Coordinator Principal Vice President for Academic Affairs
Date: _______________ Date: _______________ Date: _______________ Date: _______________

CSUCSU-F-ACAD-07 Rev.1 Effectivity Date: January 3, 2022