Department of Accounting Education

ACCBP 100 – Course Syllabus

` 1` COURSE INFORMATION
1. Course Number : ACCBP 100
2. Course Name : Accounting Plus
3. Course Description : This bridging course exposes the accountancy student to the nature, scope and
functions of basic finance, management and marketing. It deals primarily with the basic finance principles such
as money, banking and interest rates, the Philippine financial system, time value money, concept on
international business and global finance. Moreover, the course will discuss the basics of management. Topics
include understanding the manager’s job and the environment of organizations and managers. Furthermore,
the course will dwell on marketing foundations which will discuss topics like strategic marketing management,
developing and implementing marketing strategies and the global marketing environment.
4. Pre-requisite : None
5. Co-requisite : None
6. Credit : 3.0 units
7. Class schedule : 6 hours per week

8. Program Educational Objectives (PEO) of Department of Accounting Education:

Within 3 to 5 years after graduation, the accounting graduates will be able to:

1. Engage in the field of accounting or entrepreneurial undertaking that provides employment in the
community.
2. Build and sustain a successful career in accounting through participation or involvement in continuing
professional development programs (CDPP) of the profession or pursue advance studies in other related
area of specialization.
3. Show leadership and ethical responsibility in the practice of profession or in the community.

9. Student Outcomes (SO) of BSMA graduates and their links to PEO

STUDENT OUTCOMES (SO) PEO

Upon completion of the program, the UM Bansalan Accounting students will: 1 2 3
A Resolve business issues and problems, with a global and strategic perspective using  
knowledge and technical proficiency in the areas of financial accounting and reporting, cost
accounting and management, accounting and control, taxation, accounting information
systems;
B Conduct accountancy research through independent studies of relevant literature and  
appropriate use of accounting theory and methodologies;
C Employ technology as a business tool in capturing financial and non-financial information,  
generating reports and making decisions;
D Apply knowledge and skills to successfully respond to various types of assessments; and  
(including professional licensure and certifications)
E Confidently maintain a commitment to good corporate citizenship, social responsibility and   
ethical practice in performing functions as an accountant; and
Note: *PO being addressed in this course

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 Department of Accounting Education
ACCBP 100 – Course Syllabus

10. Course Outcomes (CO) of ACCBP 100 and their links to Program Outcomes
Student Outcomes (SO)
At the end of the course, the student will have the ability to: A B C D E

CO1 Apply key concepts in basic finance in business decision-making

CO2 Explain the basic concepts, nature and functions of management
CO3 Explain the fundamental concepts and functions of marketing
Legend: Level
I = Upon attainment of this CO, students will have been introduced to this SO.
E = Upon attainment of this CO, students will have enabled themselves to attain the SO.
D = Upon attainment of this will have demonstration party or fully the SO.

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 Department of Accounting Education
ACCBP 100 – Course Syllabus

VISION
Program Educational Objectives (PEO)
By 2022, a globally recognized institution
providing quality, affordable and open education

MISSION A. Engage in business undertakings and/or

in the field of accounting that contribute
Provide a dynamic and supportive academic
to the development of their community.
environment through the highest standard of
B. Pursue a successful career in accounting
instruction, research and extension in a non-
sectarian institution committed to democratizing through relevant trainings and
access to education. involvement in the continuing
professional development programs of
CORE VALUES the profession and/ or in advanced
studies.
Values: Excellence, Innovation, Honesty and
C. Involve actively as partners in the civic
Integrity, Teamwork
program of the community.
Core Competency: Quality, affordable and open
education

Student Outcomes (SO) Course Outcomes (CO)

A. Resolve business issues and problems, with a CO1. Apply key concepts in basic finance in
global and strategic perspective using business decision-making
knowledge and technical proficiency in the
areas of financial accounting and reporting, cost CO2. Explain the basic concepts, nature and
accounting and management, accounting and functions of management
control, taxation, accounting information
systems; CO3. Explain the fundamental concepts and
B. Conduct accountancy research through
functions of marketing
independent studies of relevant literature and
appropriate use of accounting theory and
methodologies;
C. Employ technology as a business tool in capturing
financial and non-financial information,
generating reports and making decisions;
D. Apply knowledge and skills to successfully
respond to various types of assessments; and
(including professional licensure and
certifications)
E. Confidently maintain a commitment to good
corporate citizenship, social responsibility and
ethical practice in performing functions as an
accountant.

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ACCBP 100 – Course Syllabus

CO and Assessment task alignment

Course Outcomes Assessment Task Assessment Schedule Coverage

Theory-based Practice-based
CO 1 & CO 2 Multiple Choice First Examination Accounting and its
Questions/Short
Environment
Answer
Accounting Equation,
the Double-entry
System, Analyses of
Transactions and
Rules of Debit and
Credit

The Accounting Cycle

(An Introduction)
CO 2 & CO 3 Multiple Choice Second Examination The Bookkeeping
Questions
Phase of the
Accounting Cycle
CO 3 & CO 4 Multiple Choice Third Examination The Reporting
Questions/Short
Answer
Phase of the
Accounting Cycle

CO 1, CO 2, CO 3 & Multiple Choice Fourth Examination The Final Phase of the

Questions/Short Accounting Cycle
CO 4
Answer

*MCQ/Short Answer assessment is cumulative-based.

Assessment Task Details (Theory-based)

Assessment Coverage Assessment Task Details

Schedule
First Exam Accounting and MCQ/Short Answer You are expected to demonstrate deep understanding on
(Theory-based) the nature, scope and functions of accounting as a
its
discipline including the fundamental concepts and basic
Environment principles of accounting, basic form of business
organizations, branches of accounting, areas in the
Accounting practice of profession, core competencies required for
Equation, the accountants, uses and definition of elements, revenue
Double-entry and expense recognition principles and ethical dilemma.
System, This also include articles for you to read about the
development of Philippine Accounting standards and
Analyses of
provisions in the accountancy act of 2004.

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ACCBP 100 – Course Syllabus

Transactions
and Rules of
Debit and
Credit

The Accounting
Cycle (An
Introduction)
Second Exam The MCQ/Short Answer In this task, you are required to make a financial
(100%) (Theory- transaction worksheet lay outing the effect
Bookkeeping
based) (increase/decrease) of elements in each transaction to
Phase of the the accounting equation. Your knowledge in the
Accounting classification of account and its normal balance is
Cycle necessary in this task.

Third Exam The Reporting MCQ/Short Answer The purpose of this task is for you to demonstrate
(Theory-based) understanding in the accounting process from analysis of
Phase of the transaction to preparation of financial statements. You
Accounting are going to complete the worksheet and prepare the
Cycle financial statements of a service concern business.

Fourth Exam The Final Phase MCQ/Short Answer You are expected to demonstrate a comprehensive
of the (100%) (Theory- understanding of the principles, theories and concepts
Accounting Cycle based) learned in the previous chapters. You should possess full
understanding of the whole accounting process of a
service concern business.

11. COURSE OUTLINE AND TIME FRAME

TIME TOPICS TEACHING and LEARNING
Required Readings
FRAME ACTIVITIES
FIRST EXAMINATION
Week 1 1. Orientation Orientation
to UM Student Handbook
a. UMDC VMG
Week 3 Interactive Discussion
b. Classroom Policies
c. Requirements and
Oral Recitation
Grading System
Real life examples Ballada, Win Lu (2015). Basic
2. Accounting and its accounting - made easy. Manila:
Environment Board Works DomDane Publishing and Made Easy
a. Definition and Books.
Evolution of Accounting Group / Team Learning
b. The Accountancy
Profession – its Practice Quizzes
and Development

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ACCBP 100 – Course Syllabus

c. Branches of
Accounting
c. Users of Accounting
Information
d. Forms of business
organizations
e. The Financial
Statements

3. Accounting Equation,
the Double-entry
System, Analyses of
Transactions and Rules
of Debit and Credit
a. Basic Accounting
Equation
b. T-Account and the
Double-entry system
c. Elements of Financial
Statements and Normal
Balance of an Account
d. Rules of debit and
credit
e. Analyzing business
transactions

4. The Accounting Cycle

(An Introduction)
a. Identifying and
analyzing business
transactions and
documents
b. Journalizing business
transactions
c. Classifying business
transactions (Posting to
the general ledger)
d. Preparation of Trial
Balance
e. Basic Adjusting
entries – Prepayments,
Accruals, Deferrals
f. Worksheet
preparation
g. Financial statements
preparation
h. Closing entries

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ACCBP 100 – Course Syllabus

i. Post-closing trial
balance
j. Reversing entries

SECOND EXAMINATION
Week 4 5. The Bookkeeping Interactive Discussions Ballada, Win Lu (2015). Basic
to accounting - made easy. Manila:
Week 5 Phase of the Oral Recitations DomDane Publishing and Made Easy
Accounting Cycle Books.
Team/Group Learning
a. Recording Business
Transactions – Board Computation
Journalizing
b. Special Journals and Practice Set – Manual
General Journal (Individual)
c. Inventory Systems and
the Purchase Quizzes
Transactions (Periodic
Method vs. Perpetual
Method)
d. Sales and Cost of Sales
Transactions (Periodic
Method vs. Perpetual
Method)
e. Freight entries
f. VAT entries
g. Posting to the General
Ledger
h. General Ledger and
Subsidiary Ledgers
Generating Trial B

THIRD EXAMINATION
Week 6 6. The Reporting Interactive Discussions Ballada, Win Lu (2015). Basic
to accounting - made easy. Manila:
Week 7 Phase of the
Oral Recitations DomDane Publishing and Made Easy
Accounting Cycle Books.
Team/Group Learning
a. Basic adjusting entries:
Deferrals, Accruals, and Board Computation
Prepayments
b. Ending Inventory Practice Set – Manual
adjusting entries (Individual)
(Perpetual Method vs.
Periodic Method) Quizzes
c. Other adjusting entries:
Uncollectible accounts and
depreciation
e. Preparation of
Worksheet
f. Preparation of Statement
of Profit and Loss

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ACCBP 100 – Course Syllabus

g. Preparation of
Statement of Financial
Position
h. Preparation of
Statement of Changes in
Equity
i. Preparation of Statement
of Cash Flows
FOURTH EXAMINATION
Week 8 7. The Final Phase of the Interactive Discussions Ballada, Win Lu (2015). Basic
to accounting - made easy. Manila:
Week 9 Accounting Cycle
Oral Recitations DomDane Publishing and Made Easy
a. Preparation of closing Books.
Team/Group Learning
entries
b. Preparation of Post- Board Computation
closing Trial Balance
Practice Set – Manual
c. Preparation of Reversing (Individual)
entries
Quizzes

12. Textbook
Ballada, Win Lu (2015). Basic of accounting - made easy. Manila: DomDane Publishing and Made Easy
Books.

Ballada, Win Lu (2016). Partnership and Corporation Accounting - made easy. Manila: DomDane
Publishing and Made Easy Books.

13. References
Lopez, R. (2016). Fundamentals of accounting - made easy. Manila: DomDane Publishing and Made
Easy Books.

Valix, C. and Peralta, J. (2016). Financial accounting volume 1. Manila: GIC Enterprises & Co., Inc.

Valix, C. and Peralta, J. (2016). Financial accounting volume 2. Manila: GIC Enterprises & Co., Inc.

Punzalan, A (2014) Comprehensive and procedural approach in practical accounting. Manila: GIC
Enterprises & Co., Inc.

Jenkins, E. ( 2015). Tax practice. The allure of unclaimed property. Accounting today, pp 14.

Robles, N ( 2014) Intermediate accounting volume 2. Manila. Mutual Books, Inc.

14. Course Evaluation

Assessment methods Weights

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 Department of Accounting Education
ACCBP 100 – Course Syllabus

EXAMINATIONS 60%
A. Exam 1 to 3 30%
B. Final Exam 30%
- MCQ (50%)
CLASS PARTICIPATIONS 40%
C. Quizzes 10%
D. Practice Set 15%
E. Oral Recitation 10%
F. Assignments 5%
TOTAL 100%

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 Department of Accounting Education
ACCBP 100 – Course Syllabus

15. Policies and Guidelines

a. Attendance is counted from the first regular class meeting.
b. A validated student identification card must always be worn by all students while attending classes.
c. Cheating is strictly prohibited. Any form of dishonesty shall be dealt with accordingly. Honesty is called for at all
times.
d. Valid examination permits are necessary in taking the examinations as scheduled. PRESCRIBED PRC
CALCULATORS are allowed during EXAMINATION.
e. Base-15 grading policy should be observed. Students who obtained failing scores in major exams are
recommended to attend the intervention class

Prepared by: Reviewed by:

CLAIRE ANNE G. PULIDO, CPA, MBA CLAIRE ANNE G. PULIDO, CPA, MBA
Faculty Program Head, BSMA

Textbook and References reviewed by: Recommending Approval

RONILO B. GENON JENNY T. HERNAN, MAEd

Librarian School Director

Approved by:

PEDRITO M. CASTILO II, Ed. D.

AVP, Learning Innovation and Design

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