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Program Learning Outcomes (PLO) for Bachelor of Science in Accountancy, Bachelor of Science in ILO
Accounting Information System, Bachelor of Science in Management Accounting a b c d e f g h i j k
1. Student will be able to demonstrate competencies in the development, measurement, analysis, validation and
✓ ✓ ✓ ✓ ✓ ✓ ✓
communication of financial and other information.
2. Student will develop oral and written communication skills and critical thinking skills. ✓ ✓ ✓ ✓ ✓ ✓
3. Student will develop an appreciation for the role of ethics in both the profession and the business world. ✓ ✓ ✓ ✓
4. Student will exposed to the unique aspects of global business and accounting issues. ✓ ✓ ✓ ✓ ✓ ✓ ✓
5. Student will equipped to understand the use technology. ✓ ✓ ✓ ✓ ✓ ✓
6. Student will exposed to activities that help them work in groups. ✓ ✓ ✓ ✓ ✓ ✓ ✓
COURSE CODE/NAME: BBINTEG1 / Integrated Accounting Fundamentals eff: August 2020 Prepared by: Ma. Cecilia Emilia Lambino (malambino@national-u.edu.ph)
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COURSE DESCRIPTION
This is a 6-units introductory course in accounting that will develop learner’s appreciation of Accounting as the “Language of Business” and provide knowledge about the basic
accounting principles and concepts that will help them in analyzing, recording and summarizing business transactions and events.
Learners will also obtain an understanding of the nature, business transactions, financial statements and peculiar accounting problems of different types of business operations
like service, merchandising and manufacturing businesses. It also covers the following: special journals and payroll accounting.
PRE-REQUISITE(S)
NONE
COURSE LEARNING OUTCOMES (CLO)
PLO (BSA,BSAIS,BSMA)
At the end of the course, the student must be able to (CLO): 1 2 3 4 5 6 7 8 9 10 11
1. Recognize, measure, and present financial assets and financial liabilities in accordance with applicable PFRS ✓
2. Describe the principles and standards underlying the recognition, measurement, presentation, and disclosure
✓
requirements of the assets in statement of financial position.
3. Employ technology as a business tool in capturing financial and non – financial information, preparing reports and
making decisions.
4. Apply acquired knowledge and skills to pass professional licensure / certification examinations.
CREDIT
6 Units
TIME ALLOTMENT
8 hours lecture per week
COURSE REQUIREMENTS
QUIZZES (40%) CLASS STANDING (10%) PERIODIC DEPARTMENTAL EXAMINATIONS (50%)
- Minimum of 4 major quizzes per grading period
Midterms: Finals: 1. Assignment - Midterm Departmental Examination
Quiz No. 1 Quiz No. 4 2. Other online learning activities - Final Departmental Examination
Quiz No. 2 Quiz No. 5
Quiz No. 3 Quiz No. 6
CLASS POLICIES
1. Students are required to wear the prescribed uniform inside the school premises from Mondays through Fridays except Wednesdays, Saturdays and Sundays are
washdays wherein students must wear dresses allowed and/or specifically instructed by the College Dean.
2. Students are required to always wear their school ID and assigned school ID lace inside the school premises.
3. Students must attend at least 80% of the total credit hours of the subject to be considered enrolled
4. Cellular phones and other electronic communication devices are to be switched off or kept in silent mode during the class hours.
COURSE CODE/NAME: BBINTEG1 / Integrated Accounting Fundamentals eff: August 2020 Prepared by: Ma. Cecilia Emilia Lambino (malambino@national-u.edu.ph)
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5. A student who fails to take any of the two major examinations may apply for a special examination upon establishing to the satisfaction of the College Dean, through
supporting documents an incapacitating physical or mental condition, the death or serious illness of an immediate family member, or other exigencies.
6. Cheating in any form before or during an examination, test or written reports is prohibited.
GRADING SYSTEM
MIDTERM GRADE COMPUTATION: TENTATIVE FINAL GRADE COMPUTATION: FINAL GRADE:
Quizzes 40% Quizzes 40%
Class standing Class standing Midterm Grade = 40%
Learning Activities 10% Learning Activities 10% Tentative Finals Grade = 60%
Periodic Examination 50% Periodic examination 50% Final Grade = 100%
Midterm Grade 100% Tentative Final Grade 100%
COURSE CONTENTS
COURSE TOPIC
WEEK LEARNING LEARNING TOPICS METHODOLOGY RESOURCES ASSESSMENT
OUTCOMES OUTCOMES
At the end of the session, the
learners will be able to:
1. Oriented to the school
policies and the course.
2. Explain institutional
philosophies, values • Syllabus
Goal Setting and Proper Planning • Online Discussion
and policies, examine • University Manual and
- University and College
1 the goal setting created Handbook
vision and mission
in the light of
- Classroom policies
undertakings in this
- Goal setting and course
course, and apply the
planning
institutional values in the
life–long pursuit of the
professional career.
COURSE CODE/NAME: BBINTEG1 / Integrated Accounting Fundamentals eff: August 2020 Prepared by: Ma. Cecilia Emilia Lambino (malambino@national-u.edu.ph)
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COURSE TOPIC
WEEK LEARNING LEARNING TOPICS METHODOLOGY RESOURCES ASSESSMENT
OUTCOMES OUTCOMES
4. Describe the forms of 6. Today’s accounting • Online Quiz &
business organizations landscape in the Midterm Examination
and types of operations. international and Philippine
5. Identify the financial setting
reports and the financial 7. Branches of accounting
information contained 8. Regulatory bodies in the
therein. Philippines
9. International accounting
standards
10. Accounting Framework
11. Fundamental concepts and
principles of accounting
12. Underlying assumption and
other recognized accounting
assumptions
COURSE CODE/NAME: BBINTEG1 / Integrated Accounting Fundamentals eff: August 2020 Prepared by: Ma. Cecilia Emilia Lambino (malambino@national-u.edu.ph)
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COURSE TOPIC
WEEK LEARNING LEARNING TOPICS METHODOLOGY RESOURCES ASSESSMENT
OUTCOMES OUTCOMES
6. Present the financial
statements.
7. Appreciate the
interrelationship among
the financial statements.
COURSE CODE/NAME: BBINTEG1 / Integrated Accounting Fundamentals eff: August 2020 Prepared by: Ma. Cecilia Emilia Lambino (malambino@national-u.edu.ph)
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COURSE TOPIC
WEEK LEARNING LEARNING TOPICS METHODOLOGY RESOURCES ASSESSMENT
OUTCOMES OUTCOMES
adjustments to be 11. Adjusted trial balance
made.
5. Record and post the
adjusting entries and
prepare an adjusted trial
balance.
At the end of the session, the Topic 5: Financial statement
learners will be able to: presentation, closing entries, • Online lecture/pre-recorded • Textbook/eBook Formative
1. Prepare properly reversing entries lecture • PowerPoint Assessment:
classified financial 1. Essence of financial • Supplemental Readings • Communication Device • Assignment
statements. statements • Problem solving • Additional Hand – out
2. Prepare closing entries 2. Complete set of financial Materials
and ready the accounts statements •
for the next reporting 3. Relationships among the Summative
period. financial statements Assessment:
7
CLO2 3. Prepare post-closing 4. Current and non-current • Online Quiz &
CLO3 trial balance to confirm classification Midterm Examination
the equality of debits 5. Disclosures and notes to
and credits of real financial statements
accounts. 6. Journalizing and posting
4. Prepare reversing closing entries
entries to simplify 7. Post–closing trial balance
accounting process for 8. Reversing entries
the next accounting
period.
8 MIDTERM EXAMINATION
COURSE CODE/NAME: BBINTEG1 / Integrated Accounting Fundamentals eff: August 2020 Prepared by: Ma. Cecilia Emilia Lambino (malambino@national-u.edu.ph)
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COURSE TOPIC
WEEK LEARNING LEARNING TOPICS METHODOLOGY RESOURCES ASSESSMENT
OUTCOMES OUTCOMES
4. Determine the cost of 9. Sales Returns and
sales, gross income and allowances
operating income. 10. Credit card sales
5. Prepare the 11. Net sales
merchandiser’s financial 12. Gross purchases
statements in 13. Freight-in
accordance with 14. Freight-out
Philippine Financial 15. Purchase returns and
Reporting Standards. allowances
6. Adjust the books of a 16. Purchase discounts
merchandiser. 17. Net cost of purchases
7. Prepare financial 18. Cost of sales
statements. 19. Operating expenses and
8. Close the books and non-operating expenses
prepare a post-closing 20. Adjusting entries and
trial balance. adjusted trial balance
9. Make reversing entries. 21. Worksheet preparation
22. Financial statements
preparation
23. Multi-step form of income
statement and function of
expense form of income
statement
24. Closing entries and Post–
closing trial balance
2. Special Journals
- Sales Journal
- Purchases Journal
COURSE CODE/NAME: BBINTEG1 / Integrated Accounting Fundamentals eff: August 2020 Prepared by: Ma. Cecilia Emilia Lambino (malambino@national-u.edu.ph)
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COURSE TOPIC
WEEK LEARNING LEARNING TOPICS METHODOLOGY RESOURCES ASSESSMENT
OUTCOMES OUTCOMES
- Cash Receipts
Journal
- Cash
Disbursements
Journal
3. Subsidiary Ledgers
- Accounts
Receivable
- Accounts Payable
» Prepare basic journal Topic 8: Accounting for • Online lecture/pre-recorded • Textbook/eBook Formative
CLO1 entries for manufacturing Manufacturing Business lecture • PowerPoint Assessment:
CLO2 operations. • Supplemental Readings • Communication Device • Assignment
» Prepare income statement 1. Operating cycle for Problem solving • Additional Hand – out
CLO4 of a manufacturing business manufacturing entities Materials
including statement of cost 2. Income statement for
of goods manufactured. manufacturing entities Summative
3. Recording transactions Assessment:
for manufacturing • Online Quiz & Final
11 business Examination
- Purchase and
issuance of raw
material
- Incurrence of direct
labor
- Incurrence of factory
overhead
- Other expenses
COURSE CODE/NAME: BBINTEG1 / Integrated Accounting Fundamentals eff: August 2020 Prepared by: Ma. Cecilia Emilia Lambino (malambino@national-u.edu.ph)
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COURSE TOPIC
WEEK LEARNING LEARNING TOPICS METHODOLOGY RESOURCES ASSESSMENT
OUTCOMES OUTCOMES
» Prepare payroll summary Topic 9: Payroll Accounting
including determination of • Online lecture/pre-recorded • Textbook/eBook Formative
proper deductions to 1. Payroll terminologies lecture • PowerPoint Assessment:
employees. 2. Employees’ share • Supplemental Readings • Communication Device • Assignment
» Prepare journal entries in - SSS, Philhealth and Problem solving • Additional Hand – out
relation to payroll cycle Pag-ibig Materials
contributions
- Withholding tax Summative
deductions Assessment:
- Preparation of • Online Quiz & Final
payroll summary Examination
- Journal entries
CLO1
3. Employer’s share
12
CLO2 - SSS, EC, Philhealth,
CLO4 and Pag-ibig
contributions
- Payroll summary and
journal entries
4. Remittance of
government
contributions
- Forms to be used
and procedures
- Journal entries
14 FINAL EXAMINATION
PRESCRIBED TEXTBOOK
1. Cruz-Manuel, Z. (2017). 21st Century Accounting Process, Basic Concepts and Procedures. Manila: GIC Enterprises and Co., Inc.
RECOMMENDED RESOURCES
1. Ballada, Win & Susan. (2014). Fundamentals of Accounting. Manila: Domdane Publishers.
2. Abeleda, Nelson. (2014). Simplified Accounting for Sole Proprietorship. Manila: Nelson Publishing.
3. Anthony, R. (2014). Accounting: Text and Cases. Quezon City: C & E Publishing, Inc.
4. Cabrera, M. E. (2014). Fundamentals of Accounting Volume 1. Manila: GIC Enterprises & Co, Inc.
5. Ong, F. (2014). Fundamentals of Accounting. Quezon City: C & E Publishing, Inc.
6. Rante, G. (2014). Fundamentals of Accounting. Mandaluyong City: Millenium Books, Inc.
7. Valencia, E. (2014) Basic Accounting: Concepts, Principles, Procedures and Applications. Mandaluyong City: Millenium Books, Inc.
COURSE CODE/NAME: BBINTEG1 / Integrated Accounting Fundamentals eff: August 2020 Prepared by: Ma. Cecilia Emilia Lambino (malambino@national-u.edu.ph)
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8. Weygandt, (2015) Principles of Accounting, Philippine Reprint Edition, Wiley Custom Edition, 3rd Edition
9. Cabrera, Ma. Elenita Balatbat (2015), Fundamentals of Accounting Volume 1
RUBRICS
MA. CECILIA EMILIA A. LAMBINO, CPA, MBA JANUS ARIES SIMBILLO, CPA, MBA JEOJILYN G. NABOR, MLIS, RL MARIA LOUELLA STA. MARIA, MBA
Faculty, College of Business and Accountancy Chair, Accountancy - CBA LRC Director Officer-In-Charge, CBA
COURSE CODE/NAME: BBINTEG1 / Integrated Accounting Fundamentals eff: August 2020 Prepared by: Ma. Cecilia Emilia Lambino (malambino@national-u.edu.ph)
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