YLLANA BAY VIEW COLLEGE INC.

THE BUILDER OF FUTURE LEADERS

COLLEGE OF BUSINESS EDUCATION
East Road Capitol, Enerio Street, Balangasan Dist., Pagadian City

YLLANA BAY VIEW COLLEGE INC.

East Road Capitol, Enerio Street, Balangasan Dist., Pagadian City

MISSION

The Yllana Bay View College, Inc. is committed as steward of excellent service and quality education with utmost dedication and commitment especially to the less
fortunate students.

VISION

The attainment of quality education and academic excellence to produce a well-rounded individuals.
 YLLANA BAY VIEW COLLEGE INC.
THE BUILDER OF FUTURE LEADERS
COLLEGE OF BUSINESS EDUCATION
East Road Capitol, Enerio Street, Balangasan Dist., Pagadian City

YLLANA BAY VIEW COLLEGE INC.

East Road Capitol, Enerio Street, Balangasan Dist., Pagadian City

Course Code/No: Acctng+1

Course Title: Principles of Accounting 1

Number of Units: Three (3) units

Laboratory: None

Pre-requisite subjects: None

Course Description:
The course is not just theory but also takes real life examples and walks you through the accounting process. It is meant for students who would like to grasp the accounting
concepts in an easy and fun learning environment.
A study of accounting concepts and their application in transaction analysis and financial statement preparation and analysis. Emphasis on the accounting cycle for service and
merchandising enterprises. 
 YLLANA BAY VIEW COLLEGE INC.
THE BUILDER OF FUTURE LEADERS
COLLEGE OF BUSINESS EDUCATION
East Road Capitol, Enerio Street, Balangasan Dist., Pagadian City

Course Learning Outcomes/Objectives:

1. Study Guide: Each unit contains a Study Guide that provides students with the learning outcomes, unit lesson, required reading assignments, and supplemental resources.
2. Learning Outcomes: Each unit contains Learning Outcomes that specify the measurable skills and knowledge students should gain upon completion of the unit.
3. Unit Lesson: Each unit contains a Unit Lesson, which discusses lesson material.
4. Reading Assignments: Each unit contains Reading Assignments from one or more chapters from the textbook and publisher videos.
5. Suggested Reading: Suggested Readings are listed in Unit I and IV. Students are encouraged to read there sources listed if the opportunity arises, but they will not be tested on their
knowledge of the Suggested Readings.
6. Learning Activities (Non-Graded): These non-graded Learning Activities are provided to aid students in their course of study.

Upon completion of this course, students should be able to:

1. Examine the accounting cycle.

2. Identify business transactions.
3. Generate inventory systems and costing methods.
4. Appraise the classes and transactions of liabilities.
5. Formulate financial statements according to Generally Accepted Accounting Principles (GAAP)
6. Analyze financial statements to inform decision makers.
7. Evaluate internal accounting controls.
8. Compare International Financial Reporting Standards (IFRS) to Generally Accepted Accounting Principles (GAAP).
 YLLANA BAY VIEW COLLEGE INC.
THE BUILDER OF FUTURE LEADERS
COLLEGE OF BUSINESS EDUCATION
East Road Capitol, Enerio Street, Balangasan Dist., Pagadian City

Outline and Timeline:

FIRST PRELIM EXAM  Managerial Accounting
Define Managerial Accounting
Identify problems in Managerial Aspects 2
Solve problems in Managerial Accounting

 Business Organization
Identify different business organizations 2 4
Differentiate organizations and companies

 Introduction to Cost Behavior and Cost Volume

Relationships
2
Differentiate Cost Behavior and Cost Volume
Define Cost Behavior and Cost Volume
Compute and solve problems in Cost Volume
Relationships
SECOND PRELIM EXAM  Measurement of Cost Behavior
Identify different measurements of Cost Behavior 2
Compute and Solve problems in Cost Behavior

 Cost Management Systems and Activity-Based

Costing 2 4
Define Management Systems
Identify the management systems that will be used
in costing
Perform different activity-based costing
2
 Relevant Information in Decision Making
Benefits of Good Decision Making
Ways to have Good Decisions
 YLLANA BAY VIEW COLLEGE INC.
THE BUILDER OF FUTURE LEADERS
COLLEGE OF BUSINESS EDUCATION
East Road Capitol, Enerio Street, Balangasan Dist., Pagadian City

MIDTERM EXAMINATION  Marketing Decisions 2

The 4 different Types of marketing Decisions
Differentiate each marketing decisions
Define each marketing decisions
4
 Job Costing 2
Define Job Costing
Compute and Solve problems of costing

 Process Costing-Systems
2
The 3 processes of costing-systems
Advantage of Using the Process Costing-Systems
SEMI-FINAL EXAMINATION  Cost Allocation 2
Compute different types of cost allocation
Define Cost Allocation
Solve problems with cost allocation

 The Master Budget 2 4

Define Master Budget
Compute and Solve problems by budgeting
Differentiate Master Budget and Flexible Budget
2
 The Flexible Budget
Define Flexible Budget
Identify the pros and cons of flexible budget
Solve problems using variance analysis
FINAL EXAMINATION  Variance Analysis 2
Identify Horizontal and Vertical Variance
Analysis
Balance numbers using horizontal and vertical
4
 YLLANA BAY VIEW COLLEGE INC.
THE BUILDER OF FUTURE LEADERS
COLLEGE OF BUSINESS EDUCATION
East Road Capitol, Enerio Street, Balangasan Dist., Pagadian City

analysis
Solve and compute problems of horizontal and
vertical variance analysis 2
 Management Control Systems
Define Management Control Systems
Identify different control systems
2
 Responsibility Accounting
Balance the responsibility accounting of
horizontal and vertical variance analysis
Define the reliability of Accounting

Learning Plan:
No. of Weeks No. of Hours Learning Objectives Teaching-Learning Strategies Methods and Assessment Material
Week 1 3 hours  Students Awareness on YBVC  Students can give  Presentation of COR Student’s
Handbook
 YLLANA BAY VIEW COLLEGE INC.
THE BUILDER OF FUTURE LEADERS
COLLEGE OF BUSINESS EDUCATION
East Road Capitol, Enerio Street, Balangasan Dist., Pagadian City

Mission, Vision and Goals feedback on the YBVC  Roll call of officially
 Learning, expectations and Mission, Vision and enrolled students COR
getting to know each other Goals  Presentation of Course
 Students will be able to Course Syllabus
 Discussion of the Grading System Syllabus
 Setting the learning atmosphere share their experiences
and expectations
 Getting to know each
other
Week 2 3 hours  Managerial Accounting  Physical Class  Presentation Course Syllabus
 Define Managerial  Oral Recitation  Skills/Performance Test
Accounting  Student Activity
 Identify problems in Book
 Small Groupings
Managerial Aspects (Games)
 Solve problems in
Managerial Accounting

Week 3 3 hours  Define business  Student Activity  Presentation Course Syllabus

Organization and its aspects  Oral Recitation  Skills/Performance Test
 Identify different business  Physical Class
organizations Book
 Small Groupings
 Differentiate organizations
and companies

Week 4 First Prelim Examination

Week 5 3 hours  Differentiate Cost Behavior  Student Activity  Presentation Course Syllabus
and Cost Volume  Oral Recitation  Skills/Performance Test
 Define Cost Behavior and  Small Groupings
Cost Volume (Games) Book
 YLLANA BAY VIEW COLLEGE INC.
THE BUILDER OF FUTURE LEADERS
COLLEGE OF BUSINESS EDUCATION
East Road Capitol, Enerio Street, Balangasan Dist., Pagadian City

 Compute and solve problems in

Cost Volume Relationships
Week 6 3 hours  The Aspects of the  Student Activity  Cooperative Learning Course Syllabus
Measurement of Cost  Oral Recitation  Presentation
Behavior  Physical Class  Skills/Performance Test
 Identify different Book
 Small Groupings
measurements of Cost (Games)
Behavior
 Compute and Solve problems in
Cost Behavior
Week 7 3 hours  Cost Management Systems  Student Activity  Cooperative Learning Course Syllabus
and Activity-Based Costing  Oral Recitation  Lecture
 Define Management  Physical Class  Presentation
Systems Book
 Small Groupings  Skills/Performance Test
 Identify the management (Games)
systems that will be used in
costing
 Perform different activity-
based costing
Week 8 Second Prelim Examination
Week 9 3 hours  Benefits of Good Decision  Student Activity  Cooperative Learning Course Syllabus
Making  Oral Recitation  Lecture
 Ways to have Good Decisions  Physical Class  Presentation
Book
 Small Groupings  Skills/Performance Test
Week 10 3 hours  Identify the 4 different  Student Activity  Cooperative Learning Course Syllabus
Types of marketing  Oral Recitation  Lecture
decisions  Physical Class  Presentation
 Differentiate each Book
 Small Groupings  Skills/Performance Test
 YLLANA BAY VIEW COLLEGE INC.
THE BUILDER OF FUTURE LEADERS
COLLEGE OF BUSINESS EDUCATION
East Road Capitol, Enerio Street, Balangasan Dist., Pagadian City

marketing decisions (Games)

 Define each marketing
decisions
Week 11 3 hours  Identify Job Costing and its  Student Activity  Cooperative Learning Course Syllabus
elements  Oral Recitation  Lecture
 Define Job Costing  Physical Class  Presentation
 Compute and Solve Book
 Small Groupings  Skills/Performance Test
problems of costing (Games)
Week 12 Midterm Examination
Week 13 3 hours  Identify the Process  Student Activity  Cooperative Learning Course Syllabus
Costing-Systems units  Oral Recitation  Lecture
 The 3 processes of costing-  Physical Class  Presentation
systems Book
Small Groupings Skills/Performance Test
 Advantage of Using the (Games)
Process Costing-Systems
Week 14 3 hours  Compute different types of  Student Activity  Cooperative Learning Course Syllabus
cost allocation  Oral Recitation  Lecture
 Define Cost Allocation  Physical Class  Presentation
 Solve problems with cost Book
 Small Groupings  Skills/Performance Test
allocation (Games)
Week 15 3 hours  Identify Horizontal and  Student Activity  Cooperative Learning Course Syllabus
Vertical Variance Analysis  Oral Recitation  Lecture
 Balance numbers using  Physical Class  Presentation
horizontal and vertical Book
 Small Groupings  Skills/Performance Test
analysis (Games)
 Solve and compute
problems of horizontal and
vertical variance analysis
 YLLANA BAY VIEW COLLEGE INC.
THE BUILDER OF FUTURE LEADERS
COLLEGE OF BUSINESS EDUCATION
East Road Capitol, Enerio Street, Balangasan Dist., Pagadian City

Week 16 Semi-Final Examination

Week 17 3 hours  Define Management  Student Activity  Cooperative Learning Course Syllabus
Control Systems  Oral Recitation  Lecture
 Identify different control  Physical Class  Presentation
systems Book
Small Groupings Skills/Performance Test
 Perform Responsibility (Games)
Accounting
 Balance the responsibility
accounting of horizontal
and vertical variance
analysis
Week 18 Final Examination

COURSE Requirements

Presentation (5 %)     Each student will summarize their findings in a short 10-15 minute presentation during the final week of class. The presentations will be graded on:

 Content–extent to which the presentation is related to an important point of course content

 Clarity-    organization of your arguments and presentations, analysis of your key points, and persuasiveness of your position
 YLLANA BAY VIEW COLLEGE INC.
THE BUILDER OF FUTURE LEADERS
COLLEGE OF BUSINESS EDUCATION
East Road Capitol, Enerio Street, Balangasan Dist., Pagadian City

 Grammar -use of correct grammar, spelling, and sentence structure

 Accuracy –of the country, date, and business model presented
 Articulation – organization and articulation of your oral presentation

Homework (10 %) - There will be homework assignments, current events articles during the semester.

Tests (60%)  Three exams will be administered. The exams will cover the material included in the textbook chapters, handouts and lectures.  Missed Tests: Make up tests will not
be given except in extreme cases with supportive documentation.  You must notify the professor prior to the day of the test or the next class.

Participation (10%).  All students are expected to participate actively in class discussion.  This includes evidence of thorough prior preparation of course materials, engaging in
exercises, etc.  Attendance at all sessions is required except in previously arranged cases/emergencies. 

GRADING SYSTEM
Minor Exams include the following: Major Exams:
Quizzes First Prelim Examination
Assignments Second Prelim Examination
 YLLANA BAY VIEW COLLEGE INC.
THE BUILDER OF FUTURE LEADERS
COLLEGE OF BUSINESS EDUCATION
East Road Capitol, Enerio Street, Balangasan Dist., Pagadian City

Projects Midterm Examination

Recitations Semi-Final Examination
Attendance Final Examination
Class Participation
Attitude

Symbols:
TEQ- Total Equivalent in Percentage FPG- First Prelim Grade
NEQ- Number of Equivalent in Percentage SPG- Second Prelim Grade
MNE- Minor Examination MG- Midterm Grade
MJE- Major Examination SFG- Semi-Final Grade
TFG- Tentative Final Grade
FG- Final Grade

Step 1:
TEQ OF MNE
_______________ x 100% = MNE Grade
NEQ OF MNE
 YLLANA BAY VIEW COLLEGE INC.
THE BUILDER OF FUTURE LEADERS
COLLEGE OF BUSINESS EDUCATION
East Road Capitol, Enerio Street, Balangasan Dist., Pagadian City

Step 2:
TEQ OF MJE
________________ x 100% = MJE Grade
NEQ OF MJE

Classroom Policy:
1. Tun off the lights and electric fan after classes.
2. Ten consecutive absent without proper consent will be mark as dropped.
3. Students shall be in proper complete school uniform everyday.
4. The chairs must be arranged accordingly.
 YLLANA BAY VIEW COLLEGE INC.
THE BUILDER OF FUTURE LEADERS
COLLEGE OF BUSINESS EDUCATION
East Road Capitol, Enerio Street, Balangasan Dist., Pagadian City

Prepared by:

LHESLY JADE M. LARUBIS

Instructor
 YLLANA BAY VIEW COLLEGE INC.
THE BUILDER OF FUTURE LEADERS
COLLEGE OF BUSINESS EDUCATION
East Road Capitol, Enerio Street, Balangasan Dist., Pagadian City

Check & Verified by:

FILOMENA R. BALUDO, MBA

Program Head BS Entrepreneurship

Recommending Approval: Approval:

RUBEN V. APAO, M.A.SOC LITO D. TALPIS, MPA

Academic Head Vice President, Administration/Registrar

GRACE B. TALPIS, LLB

President/CEO