Professional Documents
Culture Documents
CONSULTATION PERIOD:
COURSE DESCRIPTION
This course introduces student in special transactions involving partnerships and revenue
recognition. It discusses companies in distress involving partnerships and corporations. It also discuss the
revenue recognition principles under PFRS 15
MAIN REFERENCE
Guerrero and Peralta, 2017, Advanced Accounting: Principles and Applications Vol 1. GIC Enterprises, Manila
SUGGESTED READINGS AND REFERENCES
Dayag, Antonio J. 2020, Advanced Financial Accounting. Review School of Accountancy, Manila
Dayag, Antonio J. 2019, CPA Examination Review Manual: Advanced Financial Accounting. Review School of
Accountancy, Manila
Guerrero, Pedro, 2019, CPA Examination Review: Advanced Financial Accounting and Reporting. GIC Enterprises,
Manila
COURSE REQUIREMENTS
Requirement 1: Assignment
Requirement 2: Quiz (Multiple Choice Questions)
Requirement 3. Major Exams
Final Output:
GRADING SYSTEM
Class Standing (50%) and Major Exam (50%) = Total (100%)
NU FLEX Guidelines:
I. RASL – Remote Asynchronous/Synchronous Learning
1. This is a home-based learning which is a combination of real-time and not real-time remote
learning.
2. The delivery modes will be: 50% of the contact hours for the week will be allotted for
synchronous session while the remaining 50% will be for the asynchronous mode.
3. Attendance of students in synchronous sessions is highly encouraged..
4. All courses to be taught shall use Microsoft Teams as a general resource for course
administration and learner support. The minimum level of use includes the following:
✓ Posting of an up-to-date course outline
✓ Contact information for instructors including consultation hours
✓ Details of coursework and assignments including dates of deadlines
✓ Course Notices and announcement
✓ Online submission of course deliverables
✓ Online quizzes or exams
1. This is an online home based learning system that involves video conferencing that
simulates face-to-face instruction.
2. This requires a real-time participation with learning channels to include but not limited to:
✓ Videoconferencing
✓ Live chatting
✓ Live streaming lectures
✓ Live webinars
1. This is an offline home-based learning system that involves downloadable course materials
that are used by students at their own pace.
2. Activities here will be done offline.
3. Course materials are available for viewing and downloadable in Microsoft Teams
4. Students learn at their own pace, but deadlines for course deliverables will be discussed
and included in the course outline
5. Course materials will be uploaded and to include, but not limited to the following items:
✓ PowerPoint (PPT) with audio (and/or annotations)
✓ Supplement materials such as handouts, reference articles, or links related
to lesson
✓ Worksheet, rubrics and timetable for deliverables of the course
6. Learning channels include but not limited to:
✓ Self-guided lesson modules
✓ Pre-recorded powerpoint presentation, videos or webinars
✓ Posted lecture notes
✓ Exchange across online discussion boards or social media
✓ Blogs
1. Be in MS Teams classroom ten (10) minutes before the scheduled class to resolve
connection issues.
2. Show respect to your faculty and address them as Dr., Prof., or Ms. Or Mr.
3. Wear smart casual attire. Sleeveless and sandos are not allowed.
4. You should be seated for the duration of the meeting and if you need to attend to urgent
matters during class that will take some time, inform your instructor in the chat box and wait
for approval.
5. Find a quiet place conducive for learning and turn off or put into silent mode any cellphones,
TV, and radio.
6. Wear headphones/earphones because it is much easier to listen and prevents microphone
feedback.
7. Mute the microphone when you are not speaking.
8. If you have any question or clarification, please do one of the following:
➢ Click the “Raise Hand” function on the MS Teams Screen and wait to be
called/recognized before unmuting your microphone. When done, mute your
microphone again.
➢ If you have any question, you may use the chat box.
9. Attendance will be monitored every session.
V. DISCIPLINE
Provisions in the Student Handbook and other university policies governing the students will
remain in effect unless suspended by the Academic Council or by the President.
B.PLAGIARISM. Students should always be careful in distinguishing his own ideas from
information taken from other sources. Students should cite the sources and properly acknowledge
them in their work/submission.
➢ Assignments and projects are analysis of what you have researched, read and learned in
class and therefore, “copy-paste” submission is not acceptable.