Reviewer (Reading and Writing)

Text is generally considered as written material, especially longer pieces of writing as in a book,
a letter or a newspaper.

According to Jorgensen and Phillips, the following are the qualities of a text:

1. Cohesion-the parts are connected.

2. Coherence -the overall text has meaning

3. Intentionality-the writer's attitude and purpose can be discerned

4. Acceptability-the text is recognized

5. Informativity-there is a quantity of new or expected information

6. Situationality-the text's topic is situationally and culturally appropriate

7. Intertextuality-the text can be linked to preceeding discourse

Narration. It is sharing of personal experiences that offers lessons and insights.

Description. Uses sensory details such as sights, smells, tastes, feelings and textures to create
vivid images in the reader's mind.

Comparison and Contrast. It tells how the two things are similar and different.

Classification. It is an activity of sorting items.

Definition. It explains what a term means.

Cause and Effect. It is what make a particular thing happen and what results from a
particular

situation, activity, or behavior. Analogy. It is a comparison in which an idea or a thing is

compared to another.

Process. Explains how something works or tells how to do something. The rest of the
paragraph

should discuss the steps in the process, one by one, in the order in which they occur.

Problem and Solution. To link a problem paragraph to a solution paragraph, these are
paragraphs that identify a problem of some kind and report on an innovative solution.
Persuasion. Tries to convince the reader that a particular point of view is worthy of
consideration. It wants you to consider both sides of an issue, but it reveals a bias in favor of
one side over another.

Organization - this is the structural framework for writing. It is important to effective writing
because it provides readers with a framework to help them fulfil their expectations for the text.
This is the logical progression and completeness of ideas in a text.

Coherence and Cohesion- by coherence we mean that every part of a composition must
contribute to one main unifying thought, which means that the various parts of a text must
follow one another in an order which makes their relationship clear. On the other hand,
cohesion means that the overall text has meaning. A text with coherence has ideas that are
logically sequenced in a way that is easy to follow for the reader.

Language Use-refers to the appropriateness of word/vocabulary use. An effective language is:

specific, concise, familiar, correct and appropriate.

Informal language is usually used in writing for oneself or in writing to family, friends, and

colleagues. On the other hand, formal language is used in writing academic, business, and
official texts.

Mechanics-refers to a set of conventions on how to spell, abbreviate, punctuate and capitalize.

Mechanics are conventions that have to be considered in writing. Some of these conventions
are spelling, punctuation, and capitalization.

Capitalization

Capitalization is the act of writing the first letter of a word in uppercase while the rest of the
letters are in lowercase. There are rules in capitalization that one has to remember. Below are a
few examples of words that require capitalization:

proper nouns-Alex, Manila

proper adjectives-Canadian

8 days of the week-Sunday

months of the year-January

specific course titles-Theater 101

Put a () if the phrases or sentences are following the

proper mechanics. If the words or phrases are incorrect, rewrite them below the give items to
make it correct.
 1. San Miguel Corporation

2. Joe said, "he is my patient."

3. do you believe me

4. Tom Cruise won the Oscar award

5. Hon. Juan de la Cruz

6. girlie is one friend I know inside and out

7. I am from the Philippines

8. Anna can pass for a movie star as a dead ringer of anne Hathaway.

9. Being the only daughter, Sylvia is the apple of the eye of her father.

10. please keep an eye on her while I am out

STATEMENTS Claim of Claim of

fact value
1. Honesty is the best policy.
2. Staying late at night can cause obesity.
3. Smoking can lead to respiratory infection
4. Be kind to everyone has a hard battle to win
5. Social media makes every youth share common goals.

6. Extrajudicial killings lessen the crimes in our

community.
7. All students must be strictly prohibited from bringing any
gadgets to school.
8. . Barkada Kontra Droga would eradicate drug addiction
in the community
9. Zero Waste Management should be strictly implemented
in the school campus.
10. Zero Waste Management should be strictly
implemented in the school campus.
Two Kinds of Information:

Explicit Information is the information stated in the text. Readers can see the piece of
information stated in the given passage.

Implicit information is the information not directly presented in the text. As readers, we
need to read between the lines to understand the details that the writer is trying to tell us.

A claim is a statement that is not considered accepted by all. It may be unverified or

controversial to

a certain degree.

Claim of Fact (COF) Claim of Facts relates to statements that can be easily verified and are
not dependent on a person's preference.

Claim of Value (COV) Claim of Value involves judgments and evaluations. It judges
whether something is good/bad, right/wrong, just/unjust, ethical/non-ethical, etc. We judge the
worth of something.

3. Claim of Policy (COP) Advocates a specific course of action. It asserts that specific policies
should be instituted as solutions to problems.

Claims of policy argue that certain conditions should exist. Almost always "should" "ought to" or
"must" are included in this claim.

INTERTEXTUALITY is the way that one text influences another. It is the modeling of a text's
meaning by another text.

The synonyms of intertextuality are continuity, interrelationship, interrelatedness,

interconnectedness, connection, linkage, cohesion, and coherence.

The definition of intertextuality was created by the French semiotician Julia Kristeva in the
1960s.
She created the term from the Latin word intertexto, which means" to intermingle while
weaving." Kristeva argued that all works of literature being produced contemporarily are
intertextual with the works that came before it.

Hypertextuality according to K. Amaral, 2010 is simply a non-linear way of presenting

information. Rather than reading or learning about things in the order that an author, editor, or
publisher sets out for us, readers of hypertext may follow their path, and create their own
order- their meaning out of the material.
Hypertext is a non-linear way of presenting the information. Instead of reading or learning
about things in the order predefined by an author, an editor, or a publisher, the readers of a
hypertext can follow their path, and create their order- their meaning out of the material.

Hypertext is a text which contains links to other texts. The term was coined by Ted Nelson
around 1965. It is when you type a word and attach a link to that word so that upon clicking on
that word, the reader is sent to the site attached. Hypertext is the foundation of the World Wide
Web enabling users to click on links to obtain more information on a subsequent page on the
same site or from a website anywhere in the world.

Hypertext materials include pictures, video materials animated and audio illustrations. All those

possibilities make hypertext materials content high and suitable.

for educational purposes. Hypertext connects a topic on a screen to related information,

graphics, videos, and music information is not simply related to text.

This information appears as links and is usually accessed by clicking. The reader can jump to
more information about a topic, which in turn may have more links. This opens the reader's
wider horizon of information to a new direction.

Context is defined as the social, cultural, political, historical, and other related circumstances
that surround the text and the terms from which it can be better understood and evaluated.

Intertextuality is an important stage in understanding a piece of literature, as it is necessary

to see how other works have influenced the author and how different texts are employed in the
piece to convey certain meanings.

Hypertext is a text which contains links to other texts. It is the foundation of the World Wide
Web-enabling users to click on links to obtain more information on a subsequent page on the
same site or from websites anywhere in the world.
 FILIPINO SA PILING LARANG (AKADEMIK)

PAKSA

⚫ Kahulugan ng Pagsulat

⚫ Layunin at Kahalagahan ng Pagsulat

⚫ Pangangailangan sa Pagsulat

⚫ Uri ng Pagsulat

⚫ Katangian ng Akademikong Sulatin

⚫ Etika ng Pagsusulat

⚫ Uri ng Paglalagom

⚫ Memorandum, Adyenda, Katitikan ng Pulong

KAHULUGAN NG PAGSULAT

Ayon kina Xing at Jin: "ang pagsulat ay isang komprehensibong kakayahan na

naglalaman ng wastong gamit, talasalitaan, pagbubuo ng kaisipan, retorika at iba pang mga
elemento

Sinabi ni Badayos; "ang kakayahan sa pagsulat nang mabisa ay isang bagay na

totoong mailap para sa nakararami sa atin maging ito'y pagsulat sa unang wika o pangalawang
wika man."

Ayon kay Keller: "ang pagsulat ay isang biyaya, isang pangangailangan at isang
kaligayahan ng nagsasagawa nito"

Ayon kay Donald Murray "Writing is rewriting" Paglalarawan ni Murray sa mabuting

manunulat - "A good writer is wasteful"

Ayon kay Donald Murray: "ang pagsulat ay isang eksplorasyon- pagtuklas sa

kahulugan, pagtuklas sa porma at ang manunulat ay may kaalaman sa kung ano ang kanyang
isusulat at kung paano niya iyon maipapahayag nang mahusay

Ang paglalarawan naman nina Peck at Buckingham sa pagsulat "Ang pasulat ay

ekstensyon ng wika at karanasang natamo ng isang tao mula sa kanyang pakikinig pagsasalita
at pagbabasa."

Ayon kay Cecilia Austera (2009), Ang pagsulat ay isang kasanayang naglulundo ng
kaisipan at damdaming nais ipahayag ng tao gamit ang wika.
 Ayon kay Edwin Mabilin (2012). Ang pagsulat ay isang pambihirang gawaing pisikal
at mental dahil sa pamamagitan nito ay naipapahayag ng tao ang nais niyang ipahayag sa
pamamagitan ng paglilipat ng kaalaman sa papel.

LAYUNIN AT KAHALAGAHAN NG PAGSULAT

Malaki ang naitutulong ng pagsulat sa damdamin at isipan ng isang tao. -Royo (2001)

Ayon kay Mabilin (2012), Ang layunin ay nahahati sa dalawang bahagi 1

1. Personal o ekspresibo
2. Panlipunan o sosyal

Ang pangunahing layunin ng pagsulat ay ang mapabatid sa mga tao o lipunan ang
paniniwala, kaalaman at karanasan ng taong sumulat

IMPORMATIB NA PAGSULAT- Kilala rin sa tawag na expository writing Ito ay naghahangad

na makapagbigay impormasyon at mga paliwanag Ang pokus nito ay ang mismong paksang
tinatalakay sa teksto.

MAPANGHIKAYAT NA PAGSULAT - Kilala sa tawag na persuasive writing. Ito ay naglalayong

makumbinsi ang mga mambabasa tungkol sa isang katwiran, opinyon o paniniwala.

MALIKHAING PAGSULAT - Kadalasan ang pangunahing layunin ng awtor dito ay

magpahayag lamang ng kathang- isip, imahinasyon, ideya, damdamin o kumbinasyon ng mga
ito.

PANSARILING PAGPAPAHAYAG-Pagsulat o pagtatala ng mga bagay na nakita, narinig,

nabasa o naranasan

PANGANGAILANGAN SA PAGSULAT

1. Paksa
2 Wika
3. Layunin
4. Pamamaraan sa Pagsulat
5. Kasanayang Pampag-iisip
6. Kaalaman sa Wastong gamit ng Salita
7. Kasanayan sa paghabi ng buong sulatin

URI NG PAGSULAT
MALIKHAING PAGSULAT- Pangunahing layunin nitong maghatid ng aliw, makapukaw ng
damdamin at makaantig sa imahinasyon at isipan ng mambabasa Halimbawa: Maikling kwento,
Dula, Tula, Malikhaing sanaysay, Komiks, Iskrip ng teleserye, Musika, pelikula

TEKNIKAL NA PAGSULAT-Layuning pag-aralan ang isang proyekto o kaya naman ay bumuo

ng isang pag-aaral na kailangang lutasin ang isang problema o suliranin.
Halimbawa :Feasibility study, Project on the Renovation of Royal Theatre, Proyekto sa
pagsasaayos ng ilog sa Marikina

PROPESYONAL NA PAGSULAT- Ito ang sulating may kinalaman sa isang tiyak na larangang
natutuhan sa akademiya o paaralan Ito ang sulatin hinggil sa napiling propesyon.

Halimbawa: Lesson plan. Pagsulat ng pagsusulit, Medical report, Narrative report

DYORNALISTIK NA PAGSULAT- Ito ay mga sulating may kaugnayan sa pamamahayag.

Halimbawa: Balita, Editoryal, Lathalain, artikulo

REPERENSIYAL NA PAGSULAT- Layunin ng sulating ito na bigyang pagkilala ang mga

pinagkunang kaalaman o

impormasyon. Halimbawa: Konseptong papel, Tesis. Disertasyon, RRL o kaugnay na literature

AKADEMIKONG PAGSULAT- Ito ay isang intelektwal na pagsulat dahil ito ay isang gawaing
nakakatulong sa pagpapataas ng kaalaman ng isang indibidwal

Halimbawa: Abstrak Sintesis/ buod, bionote, panukalang proyekto, talumpati,adyenda,

katitikan ng pulong. posisyong papel, replektibong sanaysay, pictorial essay lakbay sanaysay,
talumpati.

Hindi maaaring paghiwalayin ang pagsulat at kognisyon. Ang isip ang pinagmumulan ng
proseso ng kognisyon Samakatuwid, magkatambal ang pagsulat at pag-iisip. Pinabibisa pa ito
ng tamang gamit ng salita, kataga, ekspresyon at kalipunan ng mga pangungusap na binuo ng
kaisipan ng isang tao.

Isang uri ng pagsulat ang akademikong sulatin. Ito ay makikilala sa layunin, gamit,
katangian, at anyo nito. Taglay ng akademikong sulatin ang mataas na gamit ng isip upang
maipahayag ang ideya bilang batayan ng karunungan:

Ang isang akademikong sulatin ay mahalagang mayroong pinagbabatayan. Pundasyon

ang isip na magluluwal ng mabungang impormasyon. Ang impormasyon ay dapat sangkapan ng
lohikal, kritikal, maugnayin, at malikhaing paraan upang iugnay ang kaalaman na nais ibahagi

Masasabing akademiko ang isang sulatin kung ito ay nakabatay sa isang tiyak na
disiplina o larangan na maaaring interdisiplinari o multidisiplinari mula sa disiplinang siyentipiko,
pilosopikal, agham, humanistiko, at iba pa.

KATANGIAN NG AKADEMIKONG SULATIN

1. Obhetibo

2. Pormal

3. Maliwanag at Organisado

4. May paninindigan

5. May pananagutan

ETIKA NG PAGSULAT

Ayon sa artikulo ni Ferriols (1997, sa pagbanggit nina Evasco, 2011), nagmula ang etika
sa salitang Griyego na ethike na nakaugat sa ethos na nangangahulugan ng "nakaugaliang
pamamalakad sa buhay" o "ugal"

Mula rito ay binibigyang-kahulugan ang etika bilang kaisipang kaugnay ng kung ano ang dapat
at hindi dapat,mabuti at masama, o kaya'y tama at mali.

PLAGIARISMO- Ayon sa pahayag ng American Historical Association (1987), mula ang

"plagiarismo sa mga katagang Latin na plagiarius na nangangahulugan ng "abdaktor" at
plagiare na nangangahulugan naman ng "pagnanakaw." Batay naman sa American
Psychological Association (2002), ito ang pag-angkin ng mga bahagi ng pananaliksik ng ibang
mananaliksik.

Sa kabuuan, tumutukoy ang plagiarismo sa pag-aangkin, panggagaya, at/o

pangongopya ng mga kataga datos, ideya, proseso, at/o resulta na gawa at ginamit ng iba
nang walang kaukulang pagkilala

URI NG AKADEMIKONG SULATIN

 ABSTRAK
 BIONOTE
 SINOPSIS/LAGOM
 MEMORANDUM
 ADYENDA
 KATITIKAN NG PULONG

Ang lagom ay pinakasimple at pinaikling bersiyon ng isang sulatin o akda.

Kahalagahan:

1. Natututuhan ng isang tao ang pagtitimbang timbang ng mga kaisipan

2. Nakakapagsuri ng nilalaman ng kaniyang binasa
3. Nahuhubog ang kasanayan ng mag-aaral sa pagsulat sa paghabi ng salita
4. Nagpapaunlad o nagpapayaman ng bokabularyo
  ABSTRAK

-Uri ng lagom na karaniwang ginagamit sa pagsulat ng akademikong papel tulad ng tesis,

papel na siyentipiko at teknikal, lektyur at mga report.
-bahagi ng isang tesis o disertasyon na makikita sa unahan ng pananaliksik
-Ayon kay Philip Koopman (1997), bagama't ang abstrak ay maikli lamang, tinataglay nito
ang mahahalagang element o bahagi ng sulating akademiko tulad ng introduksiyon, mga
kaugnay na literatura, metodolohiya, resulta at konklusyon

MGA DAPAT TANDAAN SA PAGSULAT NG ABSTRAK

1. Hindi maaaring maglagay ng mga kaisipan o datos na hindi binanggit sa gianwang pag-aaral
o sulatin.
2. Iwasan din ang paglalagay ng statistical figures o table sa abstrak sapagkat hindi ito
nangngailangan ng detalyadong pagpapaliwanag
3. Gumamit ng simple, malianw at direkstang pangungusap
4 Maging obhetibo sa pagsulat
5.Gawing maikli ngunit komprehensibo kung saan mauunawaan ng babasa ang pangkalahatang
nilalaman at nilalayon ng pag-aaral na ginawa

 SINOPSIS/BUOD

- isang un ng lagom na kalimitang ginagamit sa akdang nasa tekstong naratibo tuad ng

maikling kuwento, salaysay, nobela, dula, parabola at iba pa
-Maaaring buuin ng isang talata lamang o higit pa nararapat na maging payak ang gagamiting
mga salita upang madaling maunawaan
-Mahalagang matukoy ang mga sagot sa mga sumusunod Ano? Sino? Saan? Kailan? Bakit?
Paano?
-Mahalagang banggitin ang pamagat ng akda, May-akda at pinanggalingan ng akda.

DAPAT TANDAAN SA PAGSULAT NG SINOPSIS O BUOD

1. Gumamit ng ikatlong panauhan sa pagsulat nito.

2. Isulat ito batay sa tono ng pagkakasulat ng orihinal na sipi nito
3. Kaialngang mailahad o maisama ang mga pangunahing tauhan maging nag kanilang
gampanin at mga suliraning kanilang kinakaharap
4. Gumamit ng mga angkop na pang-ugnay sa paghahabi ng mga pangyayari sa kuwentong
binubuod lalo na kung ito ay binubuo ng 2 o higit pang talata.
5.Tiyaking wasto ang gramatika,pagbabaybay, at mga bantas na ginamit sa pagsulat. 6. Huwag
kalimutang isulat ang sangguniang ginamit kung saan hinango a kinuha ang orihinal na sipi ng
akda.

 BIONOTE
-maituturing na isang uri ng lagom na ginagamit sa pagsulat ng personal na profile ng isang
tao.
-Higit na maikli kumpara sa talambuhay at kathambuhay.
-Tala sa buhay ng isang tao na naglalaman ng buod ng kaniyang academic career na madalas
na makikita sa mga journal, aklat abstrak ng mga sulating papel at website (Duenas and
Sanz,2012)
-Kadalasang ginagamit sa paggawa ng biodata, resume, o anumang kagaya ng pagpapakilala
sa sarili para sa propesyonal na layunin.

MGA DAPAT TANDAAN SA PAGSULAT NG BIONOTE

1. Sikaping maisulat lamang ito ng maikli. Kung gagamit ng resume, kailangang maisulat gamit
ang 200 salita Kung ito naman ay gagamitin para sa networking site, sikaping maisulat ito ng 5
hanggang 6 na pangungusap.
2. Magsimula sa pagbanggit ng mga personal na impormasyon o detalye tungkol sa iyong
buhay. Maglagay ng detalye hinggil sa iyong interes at tagumpay na nakamit
3. Isulat gamit ang ikatlong panauhan upang lumitaw na obhetibo
4. Gawing simple ang pagkakasulat nito
5. Basahin at muling isulat ang pinal na sipi ng iyong bionate.

May tatlong mahahalagang elementong kailangan upang maging maayos, organisado at

epektibo ang isang pulong

 Memorandum
 Adyenda
 Katitikan ng Pulong

MEMORANDUM o MEMO

-isang kasulatang nagbibigay kabatiran tungkol sa gagawing pulong o paalala tungkol sa isang
mahalagang impormasyon, gawain, tungkulin o utos ( Sudprasert, 2014)
-Layunin nitong ipabatid ang mahalagang desisyon o proyekto ng kompanya o organisasyon,
maging malinaw para sa lahat na pinal na ang nasabing desisyon o proyekto.
-Ang memo ay hindi isang liham
-Ayon kay Dr. Darwin Bargo (2014), Ang mga kilala at malalaking kompanya at mga institusyon
ay kalimitang gumagamit ng mga colored stationery para sa mga memo

1. PUTI- ginagamit sa pangkalahatang kautusan, direktiba o impormasyon

2. PINK o ROSAS-ginagamit sa request o order na galing sa purchasing department
3.DILAW o LUNTIAN- ginagamit para sa mga memo galing sa marketing at accounting
department.

Ayon Kay Bargo (2014), may tatlong uri ng memorandum ayon sa layunin nito

1. Memorandum para sa kahilingan

2. Memorandum para sa kabatiran
3. Memorandum para sa pagtugon

Ang memorandum ay naglalaman ng mga sumusunod

1.Letterhead-logo, pangalan ng kompanya o organisasyon lugar kung saan matatagpuan,

numero ng telepono

2.Para Kay/ kina/sa- pangalan ng tao o organisasyon na padadalan ng memo Sa pormal na

memo,mahalagang isulat ang buong pangalan ng pinag-uukulan at maging ang pangalan ng
departamento

3.Mula kay-pangalan ng taong gumawa o nagpadala ng memo.

4.Petsa-iwasan ang paggamit ng numero gaya ng 11/23/2005.Sa halip, isulat ang buong
pangalan ng buwan o ang dinaglat na salita nito.

5. Paksa- tungkol saan ang memo Mahalagang maisulat ng payak malinaw at tuwiran

6. Mensahe- maikli lamang ngunit kung detalyadong memo ay nagtataglay dapat ng mga
sumusunod

a Sitwasyon-dito makikita ang layunin o panimula ng memo

b. Problema-nakasaad ang suliraning dapat pagtuonan ng pansin
c. Solusyon-nagsasaad ng inaasahang dapat gawin
d. Paggalang o Pasasalamat- wakasan ang memo ng pasasalamat at pagpapakita ng
paggalang

7. Lagda- inilalagay sa ibabaw ng Mula kay…

 ADYENDA

Ayon kay Sudprasert (2014), ang adyenda ay Nagtatakda ng mga paksang tatalakayin sa
pulong.
- Ito ang Susi sa pagkakaroon ng maayos at organisadong pulong.

Kahalagahan:

1. Nagsasaad ng mga sumusunod na impormasyon

a. Paksang tatalakayin

b. Mga taong tatalakay o magpapaliwanag ng paksa

c. Oras na itinakda para sa pagtalakay

2 Nagtatakda ng balangkas ng pulong
3. Nagsisisibing talaan o tseklist
4. Nagbibigay ng pagkakataon sa mga kasapi sa pulong na maghanda
5. Makakatulong upang mapanatiling pokus sa paksang tatalakayin

MGA HAKBANG SA PAGSULAT NG ADYENDA:

1.Magpadala ng memo na maaaring naksulat sa papel o kaya naman sa isang email na

nagsasaad na magkakaroon ng pulong tungkol sa isang tiyak na paksa
2. llahad sa memo na kailanagang lagdaan ito bilang katibayan ng kanilang pagdalo
3.Gumawa ng balangkas ng mga paksang tatalakayin

Halimbawang balangkas:

4. Ipadala ang sipi ng adyenda sa mga taong dadalo, mga dalawa o siang araw bago ang
pulong
5. Sundin ang nasabing adyenda sa pagsasagawa ng pulong

 KATITIKAN NG PULONG

-Ang opisyal na tala ng isang pulong

- isinasagawa ng pormal, obhetibo at komprehensibo na nagtataglay ng lahat ng mahahalagang
detalyeng tinalakay sa pulong
-opisyal at legal na kasulatan ng samahan, kompanya o organisasyon na maaaring magamit
bilang prima facie evidence sa mga legal na usapin o sanggunian
Bahagi ng Katitikan ng Pulong:

1. Heading- ngalan ng kompanya, samahan, organisasyon o kagawaran Petsa, lokasyon at

oras ng pagsisimula ng pulong

2. Mga kalahok o dumalo-taong nanguna sa pagpupulong ngalan ng dumalo at hindi

nakadalo

3. Pagbasa at Pagpapatibay ng nagdaang katitikan ng pulong makikita kung pinagtibay o

may pagbabagong sa mga ito.

4. Action items o usaping napagkasunduan-mahalagang tala hinggil sa paksang tinalakay

5. Pabalita o patalastas-suhestiyong adyenda para sa susunod na pulong

6. Iskedyul ng susunod na pulong-kalian at saan ang susunod na pulong

7. Pagtatapos- inilalagay kung anong oras nagtapos ang pulong

8. Lagda inilalagay sa bahaging ito ang taong kumuha o nagsulat ng katitikan ng pulong at
kung kalian to isinumite

MGA DAPAT GAWIN NG TAONG NAATASANG KUMUHA NG KATITIKAN NG PULONG:

Ayon kay Bargo (2014), dapat tandaan ng sinumang kumukuha ng katitikan ng pulong
na hindi niya trabaho ang ipaliwanag o bigyang interpretasyon ang mga napag-usapan sa
pulong, sa halip, ang kaniyang tanging gawain at itala at iulat lamang ito

1. Hangga't maaari ay hindi participant sa nasabing pulong

2. Umupo malapit sa tagapanguna o presider ng pulong
3. Mahalagang may sipi ng mga pangalan ng mga taong dadalo sa pulong
4. Ihanda ang sipi ng adyenda at katitikan ng nakaraang pulong.
5 Kailangang nakapokus o nakatuon lamang ang pinag-uusapan sa nakatalang adyenda.
6. Tiyaking ang katitikan ng pulong na ginagawa ay nagtataglay ng tumpak at kompletong
heading
7. Gumamit ng rekorder kung kinakailangan.
8. Itala ang mga mosyon o pormal na suhestiyon nanag maayos.
9.Itala ang lahat ng paksa at isyung napagdesisyonan ng koponan.
10. Isaayos at isulat kaagad ang mga datos ng katitikan ng pulong.

TATLONG URI O ESTILO NG PASGULAT NG KATITIKAN NG PULONG

1. Ulat ng katitikan - ang lahat ng detalyeng napag-usapan sa pulong ay nakatala Maging

ang taong nagsalita o tumalakay ng paksa kasama ang mga taong sumang-ayon sa mosyong
isinagawa
2. Salaysay ng Katitikan- Isinalaysay lamang ang mahahalagang detalye sa pulong.

3 Resolusyon ng Katitikan-naksaad lamang sa katitikan na ito ang lahat ng isyung

napagkasunduan ng Samahan

Accountancy, Business, and Management 2

Statement of Financial Position

- Balance Sheet
- Includes the amount of the company’s total assets, liabilities, and owner’s equity.

Permanent Accounts

- Their balances remain intact.

- Cash, Accounts Receivable, Accounts Payable, Loans Payable, and capital among
others.
- These accounts are retained permanently in the SFP until their balances become
zero.

Contra Asset Account

- are those accounts that are presented under the assets portion of the SFP but
are reductions to the company's. assets.

- It includes Allowance for Doubtful Accounts and Accumulated Depreciation.

Allowance for Doubtful accounts is a contra asset to Accounts Receivable

- This represents the estimated amount that the company may not be able to
Collect from delinquent customer

Asset

- resources owned by the business that provide future benefits

► Current Asset (Short-Term Assets)

are assets that are expected to be realized within the ordinary course of business, or a span of
whichever is longer than 12 months. -cash Accounts Receivable Short-term investment - Notes
Receivable -Inventories - Prepayments (advance payments)

► Non- Current Assets (Long Term Assets)

- are an asset which the entity expects to settle after more than a year -investment

-Fixed Asset; land, machinery, Furniture equipment buildings

-Intangible Asset, Copywrite, trademark, franchise, patent, license, goodwill

-Other Asset

Liability

-the rights of the creditors that represent. the debt of the business.

Current Liability (Short-Term Liabilities)

are liabilities that must be settled or paid out within 12 months.

-Accounts Payable

-Notes payable

-Accrued Liabilities

-Current portion or Long-Term Debts

-Other Payables; interest payable

Non- Current Liability (Long-Term Liabilities)

-are liabilities within the entity expected to settle after more than a year or contractual capacity
to defer payment accordingly.

• Bonds Payable; long-term debts, often in huge sums.

Equity / Owner's capital

- the residual interest of the assets of owners in the business after considering all liabilities.

Common Stock- has a right to vote.

Preferred Stock. do not have a right to vote.

-refers to the amount of money generated by a business.

Report Form -is a form of the SFP that shows asset accounts first and then abilities and owner's
equity accounts (Haddock, Prince, & Farina. 2012).

Account Form -of the SFP that shows assets on the left side and liabilities and owner's equity on
the right side just like the debit and credit balances of an account.
DIFFERENCE OF THE STATEMENT OF FINANCIAL POSITION OF A SERVICE COMPANY
& OF A MERCHANDISING COMPANY

A service company has supplies inventory classified under the current assets of the company.

While a merchandising company also has supplies inventory. classified under the current assets
of the company.

The business has another inventory account under its Current assets which is the
MERCHANDISE Inventory Ending

PARTS OF SFP

1. Heading

2. Current Assets

3. Non-Current Assets

4. Current Liabilities

5. Non-current Liabilities.

6. Owner's Equity

Statement of Comprehensive Income and Merchandising Business

-also known as Income statement

-contains the result of the company's operations for a specific period which is called net income
if it is a net positive result while a net loss if it is a net negative result.

This can be prepared for a month, a quarter or a year (Haddock, Price, & Farine, 2012).

TEMPORARY ACCOUNTS- also known. as nominal accounts are the accounts found under the
SCI.

-They are called such because at the end of the accounting period, balances under these
accounts are transferred to the capital account, thus having only temporary amounts and
resulting to zero beginning balances at the beginning of the following year.

Examples of Temporary Accounts

-Revenue, Sales, utilities expense, supplies expense, salaries expense, depreciation expense,
interest expense, among others.
Elements of SCI in Both Service and Merchandising Business Using Single and Multi-step Format

In the presentation of SCI two formats are being used depending on the type of business (service or
merchandising) and the type of needs of the company want statements. which will be useful in
decision-making.

Single Step
-It is called single-step because all revenues are listed in one section while all expenses are listed in
another.
-Net income is computed using a "single step" which is Total Revenues minus Total Expenses

These are the following elements.

A. Heading
-Name Of the company, Name of the statement
-Date of preparation (emphasis on the wording for the)
B. Service Revenue
-This is the total amount of income that the company was able to generate from providing services to
customers.
C. Operating Expenses
-These are expenses directly related to the production of service that is incurred during the business
operation.
-It includes rent, salaries of employees, utilities, and other miscellaneous expenses
D. Net income/Net Loss
- this is the revenue less expenses. If the result is positive, it means that we have a net income, or the
company gained for this accounting period.

Multi-step
-It is called multistep because there are several steps company's needs to arrive at the net
income.
A. Heading
B. Sales Revenue-Total amount of income that the company was able to generate from selling to
customers.
C. Net Loss -total amount after the sales returns (returns due to damaged goods) and sales
discount.

2 INVENTORY SYSTEM
1. The Periodic Inventory System uses an occasional physical count to measure the level of
inventory and the Cost of Goods Sold (COGS)
2. Perpetual Inventory System. -Keeps track of inventory balances continuously with updates made
automatically whenever a product is received or sold
 STATEMENT OF CHANGES EQUITY (SCE)

-All changes, whether increases or decreases to the owner's interest on the company during the
period are reported here.

-This statement is prepared before the preparation of the Financial Position to be able to obtain
the ending balance of the equity to be used in the SFP.

(Haddock Price, & Farina, 2012)

Initial Investment. -A very first investment of the owner to the company.

Additional Investment - increases to owner's equity by adding investments by the owner.

Withdrawals -Decreases to owner's equity by withdrawing assets by the owner.

Net loss

Distribution of Income
When a company. is organized as a corporation, owners (called shareholders) I do not decrease
equity by way of withdrawal.
Instead, the corporation. distributes the income to the shareholders based. on the shares that they
have (percentage of ownership of the company).
The statement OF Changes in Partner's Equity is used by Partnerships instead of the statement of
changes in owner's Equity.
The differences. between the two are as follows.
b. Title- instead of owner's partners is used to denote that this is a partnership.
c. There are two or more owners in a partnership thus, the changes in the capital
account of each partner are presented.
d. The net income is divided between partners (not always equal. Based on the
agreement. Example 60:40:40:40, etc).
 Corporation

-statement of changes in shareholder's Equity is used by a corporation instead of the statement of

Changes in owner's Equity.
The differences between. the two are as follows.
A. Title- shareholders" is used rather than "owner."
B. Unlimited number of shareholders unlike partnership, names are not included. in the statement and
instead, the corporation does have its own. lists of shareholders.
C. The capital account is called share capital (just like owners being shareholders).
D. Share issuance is used instead of additional investment issuance of shares are done once shares are
sold to shareholders and this increases the share capital of the Corporation.
E. Instead of withdrawals, the distribution of net income to shareholders decreases. the capital of the
corporation.
computing for the ending capital in You just need to follow this formula.
Ending capital = Beginning capital & increases to equity -Decreases to equity
 Cash Flow Flow Statement
-or the statement of cash flow.
-Provides an analysis of inflows and/or outflows of cash from/to operating, investing, and financing
activities.
-This is a financial statement that summarizes the amount of cash and cash equivalents entering and
leaving a company.
This statement shows cash transactions only compared. to the SCI which follows the accrual
principle.
Accrual Accounting Principle
- is an accounting method were revenue. expenses are recorded when a transaction
occurs rather than when payment is received a made.
- Example When a barber finish performing his services, he should record it as
revenue.

Cash from Operating activities.

Cash from Investing Activities
Cash From Financing Activities.

Cash from Operating Activities

-This includes. any sources and uses of cash from business activities.
These activities reflect how much cash is generated from a services company's product or services.
Examples
Receipts from sales of goods and services,
Interest payments Income tax payments
Payments made to supplies or goods and services used in production.
Salaries and wage payments to employees, Rent payments.

Cash From Investing Activities

-include any sources and uses of cash from a company's investments
-A purchase or sale of an asset, loans made to vendors, or received from customers, or any payments
related to a merger or acquisition is included in this category
-usually, cash in this part of the CFs are "cash out" items because can be used to purchase new
equipment buildings, or short-term assets. company will sell assets, the transaction but when a is
"cash in" for calculating cash from investment.

Cash from Financing Activities.

- include the sources of cash from investors or banks as well as Shareholders.
- Payment of dividends, payments for stock repurchase).. and the repayments of loans are included in
this category.

Importance Of CFS
The cash flow statement is important because it provides the net change in the balance of the
company for a period.
-This helps owners see if their revenues are translated to cash collections or if they have enough cash
inflows to pay any maturing liabilities.

CFS also monitors. the liquidity of cash inflows and outflows of a company to act if there are
financial issues encountered.

METHOD IN CALCULATING CFS

There are two methods in calculating Cash Flow
Direct Method
Indirect Method
Direct. The operating cash plume section of the CFS under the direct method would show each
major class of gross cash receipts and gross cash payments (Deloitte Global Services Limited, 2015).

Indirect. The operating cash flow section of CFS under the indirect method will reconcile the net
income/loss of the company with the total cash flows generated/used in operating activities. by
adjusting the net income/loss for effects of non-cash transactions.
 Organization and Management
Management - is the process of planning, leading, and controlling the activities of the
organization effectively and efficiently to achieve its goals.

- to maintain a firm's competitive advantage and lay out the foundation of

successful operations that lead to efficiency and profitability.

EFFICIENCY and EFFECTIVENESS

Efficiency - ability to maximize outputs with minimum input. It is often referred to as doing
things right and seeks to limit the wasted input which is castly for a business.

Effectiveness- it is the capacity to attain the intended objective or result. It is often called
"doing the right thing, intention is to meet the desired goal regardless. of the amount of input
require.

Factors Influencing Management

GLOBALIZATION -refers to the phenomenon of growing interconnectivity and interdependent

relations between nations.

TECHNOLOGY- is one of the main driving forces of business.

-New technologies have rendered business functions and related tasks easier to accomplish, bringing
about increased levels of productivity

OUTSOURCING - is a significant phenomenon. brought out by technology.

OFFSHORE OUTSOURCING - when the third party is located in another country.

SUSTAINABILITY -in business means that companies should PLAN and CONDUCT LONG-
TERM BUSINESS OPERATION

CORPORATE SOCIAL RESPONSIBILITY-defined as the willingness of companies to run their

business operations in a sustainable. and responsible manner.

4. PSYCHOLOGY - a better understanding of psychological concepts such as MOTIVATION,

BEHAVIOR, ATTITUDE, and/or PERSONALITY is vital for effective management.
5. ECOSYSTEM- a business ecosystem consists of a group of firms that provide related
products and services.