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Republic of the Philippines

President Ramon Magsaysay State University


Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph

AN OUTCOMES BASED FLEXIBLE LEARNING COURSE SYLLABI


(References: CMO 75, S. 2017, R.A. 7227 & CMO No.77, S.2017, CMO No. 4, S.2020, RA 8972, University Faculty Manual, Student Manual, Registrar’s Manual
Board Approved PRMSU Strategic Framework for Flexible Teaching and Learning and other CM
O’s of different programs offered in the university)

FACULTY INFORMATION AND SCHEDULE


Campus Main Campus College College of Accountancy and Business
Administration

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

I. VISION, MISSION, QUALITY POLICY, COLLEGE GOALS AND PROGRAM OBJECTIVES


The College shall aim for the following goals:
(https://web.facebook.com/prmsucaba )
1. Continuously enhance instruction towards becoming a
center of excellence in business administration.
2. Enhance the quality of learning and upgrade its facilities to
The President Ramon Magsaysay State University shall be a
enable students to:
University Vision progressive learner-centered research university recognized in College Goals
2.1 Acquire the knowledge, proficiency and skills in their
the ASEAN Region in 2020. (BOR Resolution No. 784 s. 2015)
respective specialization tracks.
2.2 Enhance their competencies in ICT-based and social
entrepreneurship focused business concerns; and
2.3 Develop values required of professional accounts and
business administrators in the context of the evolving

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Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph

global industries and local and national economy


1. The primary goal of accounting education is to produce
competent and ethical professional accountants capable of
making a positive contribution over their lifetimes to the
profession and society in which they work.
2. The BSA program should provide a foundation of
professional knowledge, professional skills, and
The President Ramon Magsaysay State University shall professional values, ethics and attitudes that enable them
primarily provide advance and higher professional, technical, Program to contribute to learn and adapt to change throughout
University Objectives their professional lives.
special instructions in various disciplines; undertake research,
3. An accountancy and accounting information system
Mission extension, and income generation programs for sustainable (CMO No. 27, professional may cover a number of different technical or
development of Zambales, the region, and the country. 2017) strategic positions.
(Section 2 of Republic Act No. 11015) 4. The strategic relevance of Accountancy is represented by
its ability to support the various stakeholders, e.g.,
regulatory bodies, potential investors, creditors,
management and employees, in taking strategic and
operating decisions through the presentation and analysis
of financial data and information arising from business
transactions.
The PRMSU values diversity and seeks talented students,
faculty, and staff from diverse backgrounds. The PRMSU does
not discriminate on the basis of race, color, sex, sexual
The President Ramon Magsaysay State University is
orientation, gender identity, religion, creed, national, or ethnic
committed to continually strive for excellence in instruction,
Non- origin, citizenship status, age, disability, veteran status or any
research, extension and production to strengthen global
Quality Policy Discrimination other legally protected class status in the administration of its
competitiveness adhering to quality standards for the utmost
Statement admissions, financial aid, educational or athletic programs, or
satisfaction of its valued customers. (BOR Resolution No. 875
other University administered programs or in its employment
s. 2016)
practices. Questions or complaints regarding this policy should
be directed to the Vice President of Academic and Student
Affairs and Director of Student Affairs, PRMSU, Iba, Zambales.
II. COURSE INFORMATION
Course Code RBA Course Title REVIEW OF BASIC ACCOUNTING
Semester and 1st Semester Course Review of Basic Accounting focuses on the accounting

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Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph

Year Level concepts, principles, and procedures needed in the


1st Year bookkeeping and financial presentation of single
Offered
proprietorships and corporations engaged in service and
Description merchandising operations. Emphasis is placed upon the
Credit Units 3 units lecture principles that govern the construction and operation of
accounts, which then allow for periodic analysis, interpretation,
valuation and income determination to take place.
Contact Hours Place of Course
3 hours (Lecture) - 54 hours Core Course
per Week In the Program
Pre-Requisite None Co-Requisite None
Course Delivery Online Approach: Synchronous and Asynchronous Course Online Approach:
Mode Requirement Access Device/s: Smartphone, Laptop, Desktop, Smart
This course is conducted virtually using TV or Tablet
videoconferencing applications and Learning Connection (Internet Bandwidth Minimum Requirement:
Management System (LMS)  2.0 Mbps up and down for single screen
 2.0 Mbps up 4.0 Mbps down for dual screen
Modular Approach :  2.0 Mbps up 6.0 Mbps down for triple screen
 For screen sharing only: 150-300kbps
This course is home-based learning approach through
 For audio VoIP: 60-80kbps
drop box system with the help of LGU-Barangay.
Software Platforms:
 Facebook Messenger App
 Zoom, Google Meet, Messenger Video-call
 Free LMS (Google Classroom)
 University LMS
Learning Preparation:
 Any form of Multimedia Presentations

Learners Initial Requirements for Online Approach:


 Basic knowledge in using Facebook-messenger,
Zoom and LMS Applications.

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Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph

Modular (Self Learning Module) Approach :


 Printed Self Learning Module
 Basic or Feature Phone for text and call only
 Drop Box
 Vehicle for transportation of SLM
Online Approach:
Announcements will be posted in the Messenger Group Netiquette for Online Classroom:
Account/Chat box and via LMS on a regular basis. During virtual classroom discussion, it is important to
understand the rules of netiquette on how to interact
Course
Course Etiquette with one another online. You can read more about the
Communication Modular (Self Learning Module) Approach: rules of netiquette at
Announcements will be given in a form of (http://www.albion.com/netiquette/index.html)
printed/hardcopy through Drop Box LGU-Barangay,
SMS Text and Phone call.
III. STUDENT OUTCOMES (INSTITUTIONAL, PROGRAM AND COURSE)
PRMSU Within four to five years after graduation, the alumni from the
GRADUATE College of Accountancy and Business Administration of the
ATTRIBUTES President Ramon Magsaysay State University shall be: (CMO
No. 27, 2017)
INSTITUTIONAL
INTENDED PROGRAM PEO 1 Leaders and lifelong learners in the areas of
LEARNING EDUCATIONAL business, accountancy, and accounting
OUTCOMES OBJECTIVES information system in the academe or industry;
(IILOs) (PEO) PEO 2 Accountants and accounting information system
professionals with exemplary work ethics and
commitment to serve and improve the
community;
PEO 3 Analytical professionals capable of creating
opportunities and initiating innovative solutions in
their field of expertise and specialization;
PEO 4 Dynamic and proactive in managing resources to
ensure sustainability of the environment.
PROGRAM When one has fully completed the BS in Accountancy Program

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Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph

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)
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Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph

CILO 2 Identify generally accepted accounting principles


CILO 3 Solve problems applying the accounting equation
CILO 4 Classify accounts according to the five major
types
CILO 5 Differentiate a journal from a ledger and identify
the types of journals and ledgers
CILO 6 Identify business and non-business transactions,
enumerate the types of business documents,
recite the rules of debit and credit, and apply
these to simple cases
CILO 7 Post journal entries to the ledger, get the ending
balances of ledger accounts, and prepare the
unadjusted trial balance
CILO 8 Identify items that need adjustment and prepare
adjusting entries
CILO 9 Complete the accounting process of a service
business
CILO 10 Complete the accounting process of a
merchandising business.

IV. COURSE CONTENT AND CONSTRUCTIVE ALIGNMENT


TOPIC DURATI
STUDENT TEACHING ASSESSMENT ONLINE/PRINTED
LEARNING ON/
PILOs CILOs TOPIC OUTLINE LEARNING LEARNING TASKS REFERENCES
OUTCOMES WEEK
TIME ACTIVITIES
(TLOs) NO.
The PRMSU Vision Introduction to the  http://
& Mission and Course(Policy,Requirements www.prmsu.edu.ph
Week 1 3 hours  Discussion N/A
College Goals , Grading System) /

1, 2 TLO 1 1. Definition of Week 2 3 hours Lecture  Printed


INTRODUCTION accounting Discussion Recitation References:
TO ACCOUNTING 2. Nature of accounting Ballada, Win. Basic
3. Functions of Financial Accounting

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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.

1, 2 3 TLO 3 1. The basic Week 4 6 hours Lecture Quiz  Printed

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Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph

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.

1, 2 5 TLO 5 1. The books of Week 6 3 hours Lecture Quiz  Printed


BOOKS OF accounts Discussion Recitation References:
ACCOUNTS AND 2. Journal Problem Ballada, Win. Basic

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Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph

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.

Week 8 3 hours Online Exam


MIDTERM EXAMINATION

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Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph

 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.

1,2,3 9 TLO 9 1. The worksheet Week 9 hours Lecture Quiz  Printed


ACCOUNTING 2. Financial 12-14 Discussion Seatwork References:

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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, 23rd
Edition. DomDane
statements
Publishers, 2021.
CYCLE OF A 3. Closing entries
Problem
SERVICE 4. Post-closing trial
Solving Millan, Zeus Vernon.
BUSINESS balance
Financial Accounting
5. Reversing entries
and Reporting
(fundamentals), 3rd
Edition. Bandolin
Enterprise, 2020.

 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.

FINAL EXAMINATION Week 18 2 hours Online Exam

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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

VI. COURSE-LEVEL CURRICULUM MAP


Legend: L - Learning; P – PROGRAM EDUCATIONAL
PROGRAM INTENDED LEARNING OUTCOMES (PILOs)
Practice; O – Opportunity OBJECTIVES (PEO)

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)

CILO 1 Cite specific examples in


which accounting is used in L L L L
making business decisions

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Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph

CILO 2 Identify generally


accepted accounting L L L L
principles
CILO 3 Solve problems applying L P L
the accounting equation
CILO 4 Classify accounts
according to the five major L L L
types
CILO 5 Differentiate a journal
from a ledger and identify the L L L
types of journals and ledgers
CILO 6 Identify business and
non-business transactions,
enumerate the types of
business documents, recite L L L L
the rules of debit and credit,
and apply these to simple
cases
CILO 7 Post journal entries to the
ledger, get the ending
balances of ledger accounts, L P L
and prepare the unadjusted
trial balance
CILO 8 Identify items that need
adjustment and prepare L P L
adjusting entries
CILO 9 Complete the accounting L P L
process of a service business
CILO 10 Complete the
accounting process of a L P L
merchandising business.
VII. ADDITIONAL/SUGGESTED READINGS

Ballada, Win. Basic Financial Accounting and Reporting, 23 rd Edition. DomDane Publishers. 2021.

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Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph

VIII. CLASS POLICIES


A student is considered officially dropped only upon submission of the
instructor’s copy of the duly accomplished dropping slip before the
DROPPING scheduled deadline for dropping. A student who has dropped the course
but fails to submit the instructor’s copy at least two (2) weeks before the
last day of classes will be given a grade of 5.0. (refer to student handbook)

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
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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

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Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph

permitted. (refer to Student Handbook)

Due to this pandemic face to face consultation is not encouraged. To


ensure the instructor’s availability, schedule an appointment with the
instructor. Consultation via e-mail is encouraged as well. Please state your
CONSULTATION
question as completely as possible. Consultation through phone will only be
entertained if the student introduces himself/herself and follows courteous
language. (refer to faculty manual/individual faculty teaching load)

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.

Prepared by: Reviewed: Endorsed for Utilization:

ALLAN T. DELA PEÑA, DPA


KATHLEEN A. EBUEN, CPA ADRIAN UMAYAN, CPA Dean, College of Accountancy and Business
Instructor I OIC - Program Chair, BSA Administration

Date : Date : Date :

Note: Accomplish Annex A

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Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph

Annex A

AGREEMENT BETWEEN FACULTY AND STUDENT


(CMO No. 27, 2017)

I, __________________________________________________________ with Home Address ______________________________________________________


officially enrolled student this ___________ A.Y. ________________ at President Ramon Magsaysay State University, agreed and sworn to adhere the academic
policies stipulated in the course syllabus and diligently comply with all the requirements of this course.

_______________________________________
(Student Signature over Printed Name/Date)

Witness:

______________________________________________________
(Parent’s/Guardian Signature Over Printed Name)

______________________________________________________
(Faculty Signature over Printed Name/Date)

Note : Please return this accomplished form to the concerned faculty.

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