University of the Philippines

Cesar E.A. Virata School of Business

BA 124 AY 2023
General Course Outline
(Prof. Maria Elizabeth Peralta-Loriega)

Course Modules:

Module Topic Number of Sessions

1 General Concepts of Taxation 9
2 Income Taxation 15
3 Value-added Tax 9
4 Other Percentage Taxes 6
5 Excise Taxes 4.5
6 Documentary Stamp Taxes 4.5

Grading Scheme:

Class participation, quizzes, etc. 15%

Mid-term examination/Final Examination 85%

Grade Equivalent Schedule:

97-100 1.0 77-80 2.25

93-96 1.25 73-76 2.5
89-92 1.5 69-72 2.75
85-88 1.75 65-68 3.0
81-84 2.0 below 65 5.0