COURSE OUTLINE

nd
2 SEMESTER, AY 2022-2023

COURSE CODE: BSA 310

COURSE TITLE: Accounting for Business Combination

PRE-REQUISITES:

NO. OF UNITS: 3 units

CONTACT HOURS: 5:30-7PM (Thurs)/ 4-5:30PM (Sat)

PLACEMENT: 3rd Year, 2nd Semester

COURSE DESCRIPTION:

This course provides learners a comprehensive understanding of and application of the

accounting principles relating to mergers and acquisition, preparation of consolidated financial
statements, including translation of foreign operations, joint arrangements and investment in
associates.
LECTURE (ONLINE)
WEEK LEARNING OUTCOMES MODULE NO. TOPICS ASSESSMENT
E-BOOK/TEXTBOOK (LEARNING ACTIVITIES/TASKS
PAGE WITH RUBRICS)
1-6 1. Understand how to account Concept of Business Seatwork
business combination to be Combination
presented to financial Recitation
Business Combination
statement part 1-2 Quiz
6 PRELIMINARY EXAMINATION
7-12 2. Keep understanding on how Consolidated Financial Seatwork
to account and record Statement Part 1-4
consolidating transaction of Assignment
parent and its subsidiaries
Group Recitation

Quiz
12 MIDTERM EXAMINATION
13-14 3. Be familiarize about Concept of Separate Seatwork
concept of separate Financial Statement
financial statements and Recitation
Presentation
how it is being presented
 Quiz
15-17 Learn about process of foreign Foreign exchange rate Recitation
exchange and its effect in
presentation of financial Derivatives
Seatwork
statements; evaluate derivates
and hedging and understand its Corporate Liquidation
Quiz
effects in organization; and and Reorganization
solve and understand corporate
liquidation process and
reorganization
18 FINAL EXAMINATION

COURSE POLICIES:
1. CLASS PARTICIPATION: All students are strongly encouraged to ask questions during class
sessions. Students can also present their ideas on topic regardless of whether they are
consistent with those of the instructor or author of the textbook they are using. Students are
not free to talk or whisper with individual during class session.

2. MISSED EXAMS AND ASSIGNMENT: Students who will miss any major examination will be
given a chance to take the said examination after a week of the scheduled major examination
and will be required to present a special permit from the cashier’s office. For quizzes or
assignments taken online, if an error in the system or internet connectivity problems occurred
while taking the quiz or submission of the assignment, a re-scheduled time and date will be set
by the professor for the particular student.

3. ACADEMIC HONESTY: All students are to adhere to high standards of integrity in their
academic
work. Plagiarism and cheating are not acceptable and will not be condoned by the college.
Students involved in such activities are subject to serious disciplinary action. For further
explanation on this topic, please refer to the WCC Student Handbook.
GRADING SYSTEM
PRELIMINARY GRADE - Average of quizzes (3 quizzes) + Class standing (Recitation, Learning Activities, Oral Report) + Prelim Exam
3

MIDTERM GRADE - Average of quizzes (3 quizzes) + Class standing (Recitation, Learning Activities, Oral Report) + Midterm Exam
3

FINAL GRADE - Average of quizzes (3 quizzes) + Class standing (Recitation, Learning Activities, Oral Report) + Final Exam
3

OVERALL GRADE - Prelim Grade + Midterm Grade + Pre-Final Grade

3

REFERENCES:
Accounting for Business Combinations (Advanced Accounting 2)/Zeus Vernon B. Millan
Advanced Financial Accounting by Dayag

Advanced Accounting by Guerrero

JOURNALS:
Highest Standard, The Official Technical Journal of the Board of Accountancy

ELECTRONIC DATA BASE SUBSRIPTIONS:

Companion Website - http://www.cengage.com/cgiwadsworth/course_products_wp.pl?

fid=M20b&flag=student&product_isbn_issn=9781439044612&disciplinenumber=1000&template=AUS