Professional Documents
Culture Documents
Program Bachelor of Science in Accountancy Semester & 1st Semester, S.Y. 2021-2022
School Year
Professor/ Kathleen A. Ebuen, CPA Class Schedule Monday, Wednesday & Friday
Instructor Email address: prmsukathleenebuen1228@gmail.com 3:00-4:00pm
Information Consultation
Hours Monday 9:00-11:00 am
the students shall have the ability to: (CMO No. 27, 2017)
PRMSU Graduate is expected to be an excellent: PILO 1 Can demonstrate leadership concepts, theories
and practices in managing a typical business
venture
a. LEADER
IILO 1 Strong network leader, who is committed,
PILO 2 Ability to act in recognition of professional, social
morally upright, and responsible, and who
and ethical responsibility and to work effectively
proactively governs in the specific field of
in multi-disciplinary and multi-cultural teams.
specialization
IILO 2 Visionary leader, who effectively manages INTENDED
and optimizes human capital toward LEARNING
sustainable development OUTCOMES PILO 3 Ability to provide accounting services within the
(PILOs) AND context of professionalism and ethical
b.COMMUNICATOR PERFORMANCE consideration.
IILO 3 Strong and effective communicator, who has INDICATORS
the power to express himself/herself orally PILO 4 Deep and broad understanding of accounting
and in writing, and other appropriate modes (PIs) standards and practices as well as business and
of expression taxation laws.
IILO 4 Competitive and lifelong learner, whose
excellence in services towards local and
global needs
PILO 5 Ability to apply research methodology in making
decisions and acquiring new knowledge in the
c. INNOVATOR industry in which they are professionally part of.
IILO 5 Research-oriented individual, who uses
scientific process to create knowledge
necessary to address varied societal needs
towards inclusive growth and sustainable PILO 6 Ability to maintain an attitude of learning to learn
development and maintain competence in the field of
IILO 6 Critical thinker and problem solver, who is accountancy through further studies.
equipped in research methods and utilizes COURSE By the end of the course, the students will be able to: ( CMO
empirical evidence and scientific approach to INTENDED No. 27, 2017)
knowledge creation and utilization through LEARNING
knowledge transfer CILO 1 Cite specific examples in which accounting is used
OUTCOMES
in making business decisions
(CILOs)
Revision 00-08132021 5|Page
Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph
Accounting in
Business
4. Brief history of
and Reporting, 23rd
accounting
Edition. DomDane
5. Common branches of
Publishers, 2021.
accounting
6. Users of accounting
Millan, Zeus Vernon.
information
Financial Accounting
7. Forms of business
and Reporting
organizations
(fundamentals), 3rd
8. Advantages and
Edition. Bandolin
disadvantages of the
Enterprise, 2020.
different forms of
business
organizations
Printed
References:
Ballada, Win. Basic
Financial Accounting
1. Basic accounting and Reporting, 23rd
TLO 2 concepts Edition. DomDane
ACCOUNTING 2. Accounting Publishers, 2021.
CONCEPTS AND standards Lecture
1, 2 2 Week 3 3 hours Recitation
PRINCIPLES 3. The Conceptual Discussion Millan, Zeus Vernon.
Framework for
Financial Accounting
Financial Reporting
and Reporting
(fundamentals), 3rd
Edition. Bandolin
Enterprise, 2020.
References:
Ballada, Win. Basic
Financial Accounting
and Reporting, 23rd
accounting equation Edition. DomDane
THE Discussion
2. The expanded Publishers, 2021.
ACCOUNTING Problem
accounting equation
EQUATION Solving Recitation
3. Applications of the Millan, Zeus Vernon.
accounting equation Financial Accounting
and Reporting
(fundamentals), 3rd
Edition. Bandolin
Enterprise, 2020.
Printed
References:
Ballada, Win. Basic
1. The Account Financial Accounting
2. The Five Major and Reporting, 23rd
TLO 4 Accounts Edition. DomDane
TYPES OF MAJOR 3. Chart of accounts Lecture Publishers, 2021.
1, 2 4 ACCOUNTS 4. Common account Week 5 6 hours Discussion Recitation
titles Millan, Zeus Vernon.
5. Drills on account Financial Accounting
titles and Reporting
(fundamentals), 3rd
Edition. Bandolin
Enterprise, 2020.
3. Ledger
4. Formats of the Financial Accounting
books of accounts and Reporting, 23rd
5. Double-entry Edition. DomDane
system Publishers, 2021.
DOUBLE-ENTRY 6. Normal balances of
SYSTEM accounts Solving Millan, Zeus Vernon.
7. Rules of debits and Financial Accounting
credits and Reporting
8. Ending balance of (fundamentals), 3rd
account Edition. Bandolin
9. Contra and adjunct Enterprise, 2020.
accounts
Printed
References:
Ballada, Win. Basic
Financial Accounting
TLO 6 and Reporting, 23rd
1. The accounting cycle Edition. DomDane
BUSINESS Lecture
2. Identifying and Publishers, 2021.
TRANSACTIONS Discussion Quiz
analyzing transactions
1, 2, 6 AND THEIR Week 7 3 hours Problem Seatwork
and events Millan, Zeus Vernon.
ANALYSIS Solving Recitation
3. Journalizing Financial Accounting
4. Recording drills and Reporting
(fundamentals), 3rd
Edition. Bandolin
Enterprise, 2020.
Printed
References:
Ballada, Win. Basic
Financial Accounting
and Reporting, 23rd
Lecture Edition. DomDane
TLO 7
Discussion Publishers, 2021.
POSTING TO THE 1. Posting
1,2 7 Week 9 3 hours Problem Seatwork
LEDGER 2. Unadjusted trial balance
Solving Millan, Zeus Vernon.
Financial Accounting
and Reporting
(fundamentals), 3rd
Edition. Bandolin
Enterprise, 2020.
Printed
References:
Ballada, Win. Basic
Financial Accounting
and Reporting, 23rd
1. Accruals of income and Edition. DomDane
TLO 8 Lecture
expense Publishers, 2021.
Discussion Quiz
ADJUSTING 2. Depreciation and bad Week
1,2 8 6 hours Problem Seatwork
ENTRIES debts 10-11
Solving Recitation Millan, Zeus Vernon.
3. Deferrals of income and Financial Accounting
expense and Reporting
(fundamentals), 3rd
Edition. Bandolin
Enterprise, 2020.
Revision 00-08132021 10 | P a g e
Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph
Printed
1. Inventory References:
2. Inventory systems Ballada, Win. Basic
3. Gross profit Financial Accounting
4. Recording in the and Reporting, 23rd
TLO 10 General and Special Lecture Edition. DomDane
ACCOUNTING journals Discussion Quiz Publishers, 2021.
CYCLE OF A 5. Posting to the Week
1,2, 3 10 9 hours Problem Seatwork
MERCHANDISIN General and 15-17
Solving Millan, Zeus Vernon.
G BUSINESS Subsidiary ledgers
Financial Accounting
6. The accounting
and Reporting
cycle of a
(fundamentals), 3rd
merchandising
Edition. Bandolin
business
Enterprise, 2020.
Revision 00-08132021 11 | P a g e
Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph
V. GRADING SYSTEM
Assessment Task Midterm Period Final Period Targets and Standards
Class Standing:
Recitation – 10%
Quizzes – 20%
Attendance – 10% 50% 50%
Exercises/Assignments – 10%
Note : Flexi percentage: college-based
decision
Major Exams: 85% and above of the class obtaining at
Major Exam – 40% least passing rate of 75% and above
Project – 10% 50% 50%
Note : Flexi percentage: college-based
decision
Total 100% 100%
SEMESTRAL GRADE = 50% MIDTERM GRADE + 50% FINAL GRADE
COURSE INTENDED
PILO PILO PILO PILO PILO PILO PILO PILO PILO PILO PILO PILO PEO PEO PEO PEO
LEARNING OUTCOMES
1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4
(CILOs)
Revision 00-08132021 12 | P a g e
Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph
Ballada, Win. Basic Financial Accounting and Reporting, 23 rd Edition. DomDane Publishers. 2021.
Revision 00-08132021 13 | P a g e
Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph
MISSED MAJOR EXAMINATIONS Any late submission of/missed quizzes, homework and activities will have a
MISSED ACTIVITIES grade of zero. Unexcused exam absence will automatically merit the
student a grade of zero. For an excused exam absence, the student will be
given a grade of INC and a chance to take the equivalent examination, i.e.
similar topics, in a future Specs 500 class. A valid excuse is qualified as
either death of family members up to the second degree of consanguinity,
confinement due to a serious medical condition (certified by a doctor who
is not related to the student), or representing the college/ university in
competitions. It is the student’s duty to establish the veracity of the
excuse. This should be coordinated with the instructor as soon as
possible/in the meeting following the exam. Only one examination may be
excused in this manner.
Special Exam/Missed Major Exam
If you have missed faculty-conducted exam due to illness or misadventure,
you may apply for an alternative exam. (refer to student handbook)
Special Circumstances/Special Needs
Students with disability or ongoing illness can make arrangements with the
professor/instructor regarding the different assessment tasks (e.g. projects,
exam, quiz) to minimize or eliminate the impact of his/her disability.
However, meeting the learning objectives of the subject must be
observable. The arrangements will involve modifications of the assessment
tasks (e.g. performance task) but maintain academic standards. (refer to
Revision 00-08132021 14 | P a g e
Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph
RA 7227)
Special Consideration/Missed Activities
Special consideration consists of the exercise of academic discretion to
provide equitable treatment to students whose performance in an
assessment item is affected by illness, accident or work-related
circumstances and for single parent (as per RA 8972/Solo Parent Act).
You should only apply for special consideration when your performance in
an assessment item, including examinations, has been affected by
extenuating or special circumstances beyond your control. Special
consideration is not automatically guaranteed and may not result in a mark
adjustment. (faculty discretion)
For students involved in religious, sports and cultural activities (athletes,
performing artist) will also be given considerations, only if they present the
program of activity and excuse letter from their respective pastor or
coaches. (refer to student manual/memo from OUP)
ACADEMIC INTEGRITY It is expected that the student follows the highest principles of academic
honesty. Any form of work that will be submitted should be their own or
should have the work of others clearly documented and acknowledged. All
students must be committed to the principles of intellectual honesty and
integrity. Once found responsible of an academic dishonesty violation
(cheating, fabrication, plagiarism, sabotage, participation in academically
dishonest activities, facilitating academic dishonesty, etc), a student will be
subjected to the University's rules and regulations which may result to a
failing mark and expulsion from the university.
Cheating in quizzes, homework, and exams, as well as academic dishonesty
in general, will not and never be tolerated. Any attempt at cheating in any
requirement will entail the student an automatic grade of 5.00, and the
case will be forwarded to the Student Disciplinary Council (SDC). Course
withdrawals to avoid getting a grade of 5.0 in these cases will not be
Revision 00-08132021 15 | P a g e
Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph
If you are a student with special needs and require accommodations, you
must be registered with the University’s Guidance and Counseling Office
(GCO). Students must provide current documentation to GCO which
identifies their special needs and need for accommodation(s). Students
SPECIAL SERVICES must meet instructors with appropriate notification from GCO of the
approved accommodation as early in the semester as possible. You may
learn more about the services of the GCO by visiting its office.
Note: For other academic and student policy, please refer to the student
handbook/manual.
Revision 00-08132021 16 | P a g e
Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph
Annex A
_______________________________________
(Student Signature over Printed Name/Date)
Witness:
______________________________________________________
(Parent’s/Guardian Signature Over Printed Name)
______________________________________________________
(Faculty Signature over Printed Name/Date)
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