S.Y.

2022-2023

Course Syllabus Template

Instructions for using this Course Syllabus Template
The syllabus is broken into discrete sections, which can be rearranged, removed, or modified to best fit
your course and teaching style.
In order to keep the syllabus accessible, the style (headings, paragraphs etc.) should be maintained.
The syllabus includes some common language to describe campus policies and services to serve as a
guideline for you. Be sure to read these sections.
Adjust descriptions of activities and outcomes to fit your course.
o Look for *blue text marked also with an “*,” used as a placeholder, to indicate information
needed, text you should change, or notes. Be sure to delete these notes before finalizing your
syllabus and change the text color to black.
o Be sure to remove references to tools, activities, or outcomes that you do not plan to use in
your course.
o The syllabus includes some common language to describe campus policies and services to
serve as a guideline for you. Be sure to read these sections and change language to fit your
course needs.

Delete this page from your

finished syllabus before distribution.

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Fundamentals of Accountancy 1

Part 1: Course Information

Instructor Information
Instructor: Ronilo G. Salvador Jr
Contact Number: 0999-664-6540
E-mail: mr.ron.kinect@gmail.com
Course Description
Accountancy 1, also known as Financial Accounting, is an introductory course in accounting that covers
the basic principles, concepts, and techniques used in recording, analyzing, and reporting financial transactions
of a business entity. The subject provides students with a strong foundation in financial accounting, which is
essential for understanding and interpreting the financial information of business entities. Topics covered
typically include the basic accounting concepts, principles, and standards, the double-entry accounting system,
financial statement preparation, accounting for merchandising operations, accounting for cash and receivables,
and accounting for long-term assets.

Prerequisite
None
Textbook & Course Materials

Recommended Texts & Readings

Hand Outs/Modules and other readings will be made available by your teacher
Course Requirements
Internet connection (DSL, LAN, or cable connection desirable)
Gmail accounts
Notebooks, yellow paper and black pens
Course Structure
The lesson will be delivered by lectures and discussion with the use of PowerPoint presentations. The
discussion in every meeting lasts for two hours and the students are expected to do the activities in
asynchronous (home-based).

Online Resources

Part 2: Student Learning Outcomes

List the student learning outcomes for this course. A bulleted list is a good way to display these dates of
coverage, topics and objectives as shown below:

Week 1
Chapter 1: Introduction and scope of the topic.

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 Identify the purpose of Accounting

Week 2
Chapter 2: The Branches of Accounting

Week 3
Chapter 3: Users of Accounting Information
Chapter 4: Forms of Business Organizations

Week 4
Chapter 5: Types of Business According to Activities
Chapter 6: Accounting Concepts and Principles

Week 5 - 7
Chapter 7: The Accounting Equation

Week 8
Chapter 8: Types of Major Accounts

Week 9-11
Chapter 9: Books of Accounts

Week 12
Chapter 10: Business Transactions and Their Analysis As Applied to the Accounting Cycle of a Service
Business
 Rules of Debits and Credits
 Journalizing
 Posting

Week 13
Chapter 11: Business Transactions and Their Analysis As Applied to the Accounting Cycle of a Service
Business

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 Adjusting Entries
 Adjusted Trial Balance
 Preparation of Basic Financial Statements (Income Statement)

Week 14
Chapter 12: Accounting Cycle of a Merchandising Business

You will meet the objectives listed above through a combination of the following activities in this course:
 Attending the Class every week
 Completing the Activities
 Participating in the Class discussion
 Taking the exams

Part 3: Topic Outline/Schedule

Week Readings/Hand-Out link Classwork/Activity Assignment/Project Due Date
1 Chapter 1: Introduction and
scope of the topic.
2 Chapter 2: The Branches of
Accounting
3 Chapter 3: Users of
Accounting Information
Chapter 4: Forms of Business
Organizations
4 Chapter 5: Types of Business
According to Activities
Chapter 6: Accounting
Concepts and Principles
5 Chapter 7: The Accounting
Equation
6 Chapter 7: The Accounting
Equation
7 Chapter 7: The Accounting
Equation
8 Chapter 8: Types of Major
Accounts
9 Chapter 9: Books of Accounts
10 Chapter 9: Books of Accounts
11 Chapter 9: Books of Accounts
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Week Readings/Hand-Out link Classwork/Activity Assignment/Project Due Date
12 Chapter 10: Business
Transactions and Their
Analysis As Applied to the
Accounting Cycle of a Service
Business
13 Chapter 11: Business
Transactions and Their
Analysis As Applied to the
Accounting Cycle of a Service
Business
14 Chapter 12: Accounting
Cycle of a Merchandising
Business

CALENDAR/EXAMINATION SCHEDULE:
 Preliminary Examination
 Midterm Examination
 Prefinals Examination
 Final Examination
Week of October 3-8
Week of November 14-19
Week of December 12-17
Week of February 6-11
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Part 4: Grading Policy

Graded Course Activities
Grading System
Percentage Grading Classification Description
20% Classwork Activities, projects, formative assessments
20% Attendance Student’s attendance records
15% Participation Interaction with instructors and classmates
25% Examination Result of summative assessments
100% Total

Late Work Policy

Be sure to pay close attention to deadlines—there will be NO make-up assignments, quizzes, or late
work accepted without a serious and compelling reason, instructor approval, and grading deduction.
Grade Assignment
Final grades assigned for this course will be based on the percentage of total points earned and are
assigned as follows:
Grading Description Scale 1 Scale 2 Scale 3
Excellent 96.00 - 100.00 1.00 - 1.24 A+
Superior 94.00 - 95.99 1.25 - 1.49 A
Very Good 91.00 - 93.99 1.50 - 1.74 A-
Good 89.00 - 90.99 1.75 - 1.99 B+
Very Satisfactory 86.00 - 88.99 2.00 - 2.24 B
High Average 83.00 - 85.99 2.25 - 2.49 B-
Average 80.00 - 82.99 2.50 - 2.74 C+
Fair 77.00 - 79.99 2.75 - 2.99 C
Pass 75.00 - 76.99 3.00 - 3.99 C-
Conditional 70.00 - 74.99 4.00 - 4.99 D
Failing 0.00 - 69.99 5.00 - 5.00 F
Failure Due to Absences 5A 5A 5A
Withdrawal 5W 5W 5W
Incomplete INC INC INC
Dropped DRP DRP DRP

Part 5: Course Policies

Attend Class
Students are expected to attend all class sessions as listed on the course calendar.
Participate
*If you monitor, track, and/or score student participation, explain how you will keep track and how often
students should be accessing the course. If appropriate, mention that you will be using group
discussions, chat sessions, and group work, to monitor their participation in the course.

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Build Rapport
If you find that you have any trouble keeping up with assignments or other aspects of the course, make
sure you let your instructor know as early as possible. As you will find, building rapport and effective
relationships are key to becoming an effective professional. Make sure that you are proactive in
informing your instructor when difficulties arise during the semester so that they can help you find a
solution.
Complete Classwork
All assignments for this course will be submitted in-person or electronically through email or
Edmodo unless otherwise instructed. Assignments must be submitted by the given deadline or special
permission must be requested from instructor before the due date. Extensions will not be given beyond
the next assignment except under extreme circumstances.
All discussion assignments must be completed by the assignment due date and time. Late or missing
discussion assignments will affect the student’s grade.
Examination
All examinations for this course will be conducted in campus with an assigned proctor.
Assignments must be submitted by the given deadline or special permission must be requested from
instructor before the due date. Extensions will not be given beyond the next assignment except under
extreme circumstances.
All discussion assignments must be completed by the assignment due date and time. Late or missing
discussion assignments will affect the student’s grade.

Incomplete Policy
Under emergency/special circumstances, students may petition for an incomplete grade. An incomplete
will only be assigned if [*insert condition here]. All incomplete course assignments must be completed
within [*insert timeframe here].
Inform Your Instructor of Any Accommodations Needed
Disability Statement: If you are a student with a disability requesting reasonable accommodations in this
course, please inform your instructor or School Administrator immediately.
Commit to Integrity
As a student in this course you are expected to maintain high degrees of professionalism, commitment
to active learning and participation in this class and also integrity in your behavior in and out of the
classroom.
Academic Dishonesty Policy
1. Academic dishonesty includes such things as cheating, inventing false information or citations,
plagiarism, and helping someone else commit an act of academic dishonesty (if a student’s work closely
resembles that of other students they will all be questioned/reprimanded). It usually involves an
attempt by a student to show possession of a level of knowledge or skill that he/she does not possess.
2. Course instructors have the initial responsibility for detecting and dealing with academic dishonesty.
Instructors who believe that an act of academic dishonesty has occurred are obligated to discuss the
matter with the student(s) involved. Instructors should possess reasonable evidence of academic
dishonesty.
3. Instructors who are convinced by the evidence that a student is guilty of academic dishonesty shall
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immediately inform upper management/guidance counselor for discipline before assigning an
appropriate academic penalty. If the instructors believe that the academic dishonesty reflects on the
student's academic performance or the academic integrity in a course, the student's grade should be
adversely affected. Suggested guidelines for appropriate actions are an oral reprimand in cases where
there is reasonable doubt that the student knew his/her action constituted academic dishonesty;

Important Note: Any form of academic dishonesty, including cheating and plagiarism, may be reported to the
office of student affairs.

Course policies are subject to change. It is the student’s responsibility to check for corrections or updates to
the syllabus.

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