Department of Accountancy

College of Business and Management

CENTRAL MINDANAO UNIVERSITY

OBE-FL COURSE SYLLABUS IN AC 41

(Accounting Essentials)
st
1 semester, S.Y. 2021-2022

Prepared by:

SHAIRA LAINE BUGAYONG, CPA

FERDI B. LLASOS, CPA
ROSE MAE S. LANGOT - MAPESO, CPA, MSA
RUNMEN JAN RABAGO, CPA, CTT
RICA VALIENTE, CPA
(New CPA)
Date: August 11, 2021

Reviewed by:

RAYMOND S. PACALDO, CPA, MSA

Chair, Department of Accountancy
Date: August 12, 2021

Approved by:
DARYL JANE A. CABALLERO, DM
Dean, College of Business and Management
Date: August 13, 2021

Revised: August 2021

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VISION MISSION

A leading ASEAN University actively committed to To advance the frontier of knowledge through internationalization of education and equitable access to quality
the total development of people for a globally instruction, research, extension, and production for economic prosperity, moral integrity, social and cultural
sustainable environment and humane society. sensitivity, and environmental consciousness through equitable access to quality instruction, research,
extension, and production.
COLLEGE GOALS

1. Produce globally competent and ethical entrepreneurs and professionals in the field of accounting, business administration, and office administration.
2. Conduct research, development and extension programs that communicates value to the society and are gearing towards global quality standards; and
3. Strengthen local and international linkages with the industry, government and non-government organizations, and other stakeholders to widen the avenue for
the college’s academic and non-academic activities.

ACCOUNTANCY DEPARTMENT OBJECTIVES

1. Empower students to own innovative mindset, functional knowledge, global skills relating to Accountancy, Management Accounting, Internal Auditing,
Accounting Information System, and other fields in accounting in preparation for the national and international accounting licensure examinations and career
opportunities in commerce and industry, public practice, government, and education sectors.
2. Conduct valuable accounting and management-related research, development, and extension activities; and
3. Create local and international linkages to amplify and diversify learning environment of faculty and students in the field of Accounting and Management.

PROGRAM INFORMATION

Name of Program : BS Business Administration major in Financial Management,

Operations Management, and Marketing Management
CHED CMO Reference : CMO No. 17, series of 2017
BOR Approval : BOR No. 10, series of 2018
PROGRAM OUTCOMES College Goals
1 2 3
a. Articulate and discuss the latest developing in the specific field of practice.
  
b. Effective communicate orally and in writing using both English and Filipino.
  
c. Work effectively and independently in multi-disciplinary and multi-cultural systems.
  
d. Act in recognition of professional, social, and ethical responsibly.
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 e. Preserve and promote “Filipino historical and cultural heritage” (based on RA 7722)
  
f. Perform the functions of management such as planning, organizing, staffing, directing, leading, and controlling.
  
g. Apply the basic concepts that each of the functional areas in business (marketing, finance, human resource management,
production, and operations management, information technology, and strategic management) and employ these concepts in
  
various business situations.

h. Select the proper decision-making tools critically, analytically, and creatively solve problems and drive results.
  
i. Express oneself clearly and communicate effectively with stakeholders both oral and written forms.
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j. Apply information and communication technology (ICT) skills as required by the business environment.
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k. Work effectively with other stakeholders and manage conflict in the workplace.
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l. Plan and implement business related activities.
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m. Demonstrate corporate citizenship and social responsibility.
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n. Exercise high personal, moral and moral standards.
  
o. Analyze the business environment for strategic decision.
  
p. Prepare operational plans.
  
q. Innovate business ideas based on emerging industry.
  
r. Manage a strategic business unit for economic sustainability.
  
s. Conduct business research.
  

COURSE INFORMATION
Course Name Accounting Essentials Course Code Ac 41
Pre-requisite Subject None Course Credit 3 units (2 units lecture, 3 units laboratory)
Course Description
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 This course includes basic accounting concepts and procedures within the context of business and business decisions. In this course, we expect the students
to obtain basic understanding of the principles and concepts of accounting as well as their applicability and relevance, to master the recording and reporting financial
information, and to learn how to use various types of accounting information found in financial statements and annual reports. This course places emphasis on the
underlying basic accounting concepts and providing students with an adequate background on the recording, classification, and summarization functions of
accounting to enable them to appreciate the varied uses of accounting data.
Course Learning Outcomes Program Outcome Codes
S t u V w
Program Outcomes (PO) addressed by the course
Program Outcomes addressed by the Course Outcomes: S t u V w
After completing this course, the student must be able to perform the following COs:
CO1. Explain the basic principles and concepts of accounting and how it provides basis for the recording and reporting of accounting information. L O L L L

CO2. Identify the authoritative bodies and statements that prescribe proper accounting. L O L L L

CO3. Describe the use of financial statement in effective decision-making. P O P L L

CO4. Analyze business transactions and its effects on the elements of financial statements. P O P P L
CO5. Journalize business transactions on a general journal and on special journals. P O P P L

CO6. Draft trial balances, prepare adjusting entries, closing entries and reversing entries. P O P P L

CO7. Prepare financial statements for sole proprietorship businesses. P O P P L

CO8. Acquaint themselves with the environment for accountants and Accountancy students in the country. L O L L L

CO9. Appreciate the significance of proper accounting and the financial information it generates as well as internal control in the success of any business venture. L O L L L

*Level: L- Learned P-Practiced O-Opportunity

FLEXIBLE LEARNING PLAN

Course Teaching and Learning Activities
Time
Learning
Allotment Intended Learning Outcomes (ILOs) Learning Content/Topics Assessment Tasks References
Outcomes Teaching Activities Learning Activities
( Week)
(CLOs)
½ At the end of the unit, the students should be Student Profiling, Course  Online discussion, Impartation of Course
able to: Overview and Orientation, Uploading of personal expectation Syllabus
1. Identify the parameters of flexible Establishment of Mindset syllabus and
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 learning; orientation digital
2. Determine the minimum requirements presentation
of the course; through Facebook
3. Appreciate why they need to study the and email.
course;
4. Identify of the grading system;
5. Identify the classroom policies.
At the end of the unit, the students should be Unit I: Introduction to  Advanced Reading  Graded Oral  Unit Quiz through 1 and 2
able to: Accounting Assignment; Recitation via Google Forms (at
1. Define accounting; A. Definition of Accounting  Digital Google Meet (15 30 items);
2. Explain the essential aspects of B. Branches of Accounting Presentation; points) Rubrics  Synthesis (15
accounting;  Interactive attached in the points) Format
C. The Classic Notion of syllabus; and rubrics
3. Identify and elaborate the different Stewardship Discussion via
Google Meet.  Do-It-Yourself attached in the
branches of accounting; D. Users of Accounting Drill through syllabus.
4. Expound on the concept of Information Google Forms (at
stewardship and related it to the E. Forms of Business least 10 items).
significance of accounting;
Organization
5. Determine the potential users of
F. The Accounting Cycle
accounting information and how
G. Accounting Concepts and
each potential user utilize such
information; Principles
CO1, CO2,
1 H. Qualitative Characteristics of
CO8, CO9 6. Distinguish one form of business
organization to another; Financial Statements
7. Determine some real-life
establishment in each form of
business organization;
8. Distinguish the accounting
information needs for each form of
business organization;
9. Identify and explain the accounting
concepts that provide basis for
accounting standards and
processes;
10. Define the characteristics of useful
financial information.

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 At the end of the unit, the students should be Unit II: Elements and  Advanced Reading  Graded Oral  Unit Quiz through 1 and 2
able to: Components of Financial Assignment; Recitation via Google Forms (at
1. Identify, in order, the steps in the Statements  Digital Google Meet (15 30 items);
accounting cycle; A. Accounting Information Presentation; points) Rubrics  Synthesis (15
2. Determine the significance of each step  Interactive attached in the points) Format
System: Steps in the
in the accounting process; Discussion via syllabus; and rubrics
Accounting Process  Do-It-Yourself attached in the
3. Define the elements of financial Google Meet.
statements; B. Elements of Financial Drill through syllabus.
CO3 and
1 4. Distinguish the various types of Statement Google Forms (at
CO9 least 10 items).
business activities; C. Types of Business Activities
5. Recognize the basic financial D. The Basic Financial
statements of business organizations; Statements of Business
6. Relate the financial statements to each Organizations
other.
E. Relationship Among the
Financial Statements

At the end of the unit, the students should be Unit III: Analyses of Business  Advanced Reading  Graded Oral  Unit Quiz through 1 and 2
able to: Transaction Assignment; Recitation via Google Forms (at
A. Identify the essence of the double entry A. The Double Entry System  Digital Google Meet (15 30 items);
system of accounting; B. The Accounting Equation Presentation; points) Rubrics  Synthesis (15
B. Explain the accounting equation;  Interactive attached in the points) Format
C. Rules of Debit and Credit syllabus; and rubrics
C. Describe the rules of debit and credit; D. Analysis of Business Discussion via
Google Meet.  Do-It-Yourself attached in the
D. Determine the normal balance of Transaction Drill through syllabus.
1 CO4 and C9 accounts; Google Forms (at
E. Analyze the effects of business least 10 items).
transactions on the elements of the
financial statements and the accounting
equation.

1 CO5 and C9 At the end of the unit, the students should be Unit IV: Recording  Advanced Reading  Graded Oral  Unit Quiz through 1 and 2
able to: Transactions of a Service Assignment; Recitation via Google Forms (at
1. Identify each source document and Company  Digital Google Meet (15 30 items);
identify its relevance to the recording of A. Source Documents Presentation; points) Rubrics  Synthesis (15
financial transactions;  Interactive attached in the points) Format
2. Recognize the different sets of books of syllabus; and rubrics
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 accounts and its use; B. General Journal Discussion via  Do-It-Yourself attached in the
3. Determine the form and usage of a C. The Account and T-Account Google Meet. Drill through syllabus.
chart of accounts; D. Chart of Accounts Google Forms (at
4. Develop a chart of accounts; least 10 items).
E. Recording of Transactions in
5. Describe how the rules of debits and
credit are used in recording the General Journal
transactions; F. Simple and Compound
6. Journalize transactions by applying the Entries
rules of debit correctly and properly.

At the end of the unit, the students should be Unit V: Posting to the Ledger  Advanced Reading  Graded Oral  Unit Quiz through 1 and 2
able to: and Preparing Trial Balance Assignment; Recitation via Google Forms (at
1. Demonstrate the appropriate A. Procedures in Posting  Digital Google Meet (15 30 items);
procedures in posting entries and Journal Entries to the Ledger Presentation; points) Rubrics  Synthesis (15
footing the ledger;  Interactive attached in the points) Format
B. Footing the Ledger syllabus; and rubrics
2. Prepare trial balance in good form; Discussion via
½ CO6 and C9 3. Determine the limitations of a trial C. Preparation of Trial Balance  Do-It-Yourself attached in the
Google Meet.
balance; D. Limitation of a Trial Balance Drill through syllabus.
4. Identify possible errors in a trial E. Errors in a Trial Balance Google Forms (at
balance by using some practical F. Locating Errors in the Trial least 10 items).
methods; Balance

2 CO4, CO5 At the end of the unit, the students should be Unit VI: Measuring Business  Advanced Reading  Graded Oral  Unit Quiz through 1 and 2
and CO9 able to: Income: The Significance of Assignment; Recitation via Google Forms (at
1. Explain the difference between accrual Adjustments in Financial  Digital Google Meet (15 30 items);
basis accounting and cash basis Reporting Presentation; points) Rubrics  Synthesis (15
accounting;  Interactive attached in the points) Format
A. Accrual Basis Accounting
Discussion via syllabus; and rubrics
2. Identify the accounting concepts and versus Cash Basis
Google Meet.  Do-It-Yourself attached in the
principles that justify the need for Accounting Drill through syllabus.
systematically adjusting accounts; B. Periodicity Concept and the Google Forms (at
3. Compute adjustment amounts for Accounting Period least 10 items).
deferrals, accruals, and bad debts. C. Matching Concept: Revenue
and Expense Recognition
Principles
D. Overview of the Adjusting

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 Process
E. Adjustment for Deferrals
(Asset/Liability Method only)
F. Adjustment of Accruals
G. Adjustment for Bad Debts
(Allowance Method only)
H. Depreciation (SLM)
I. Effects of Omitting
Adjustments

MIDTERM EXAM
At the end of the unit, the students should be Unit VII: Completing the  Advanced Reading  Graded Oral  Unit Quiz through 1 and 2
able to: Accounting Cycle Assignment; Recitation via Google Forms (at
1. Create adjusting entries; A. Overview of the Accounting  Digital Google Meet (15 30 items);
2. Post adjusting entries to ledger; Cycle Presentation; points) Rubrics  Synthesis (15
3. Prepare a worksheet;  Interactive attached in the points) Format
B. Preparing an Accounting syllabus; and rubrics
4. Prepare the basic financial statements; Worksheet Discussion via
Google Meet.  Do-It-Yourself attached in the
5. Create closing entries; C. Using the Worksheet Drill through syllabus.
6. Post closing entries; D. Preparing Financial Google Forms (at
7. Prepare post-closing trial balance; Statements from the least 10 items).
CO3, CO7 8. Prepare reversing entries;
2 Worksheet
and C09 9. Post reversing entries. E. Journalizing and Posting
Adjusting Entries
F. Journalizing and Posting
Closing Entries
G. Preparing the Post-Closing
Trial Balance
H. Preparing the Reversing
Entries

1 CO1, CO4 At the end of the unit, the students should be Unit VIII: Introduction to  Advanced Reading  Graded Oral  Unit Quiz through 1 and 2
and CO9 able to: Merchandising Operations Assignment; Recitation via Google Forms (at
1. Explain the accounting cycle of A. Review of the Accounting  Digital Google Meet (15 30 items);
merchandising operations; Cycle of Merchandising Presentation; points) Rubrics  Synthesis (15

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 2. Define the nature of merchandise Operations  Interactive attached in the points) Format
inventory; B. The Nature of Merchandise Discussion via syllabus; and rubrics
3. Identify the salient differences between Inventory Google Meet.  Do-It-Yourself attached in the
the income statements of a service Drill through syllabus.
C. Income Statement of a
concern business and a merchandising Google Forms (at
business; Merchandising Business least 10 items).
4. Determine the impact of freight costs
and discounts in accounting for
merchandising business.
At the end of the unit, the students should be Unit IX: Journalizing  Advanced Reading  Graded Oral  Unit Quiz through 1 and 2
able to: Transactions for a Assignment; Recitation via Google Forms (at
1. Identify the usage of each special Merchandising Business  Digital Google Meet (15 30 items);
journal; A. Special Journals Presentation; points) Rubrics  Synthesis (15
CO4, CO5 2. Distinguish between the accounting  Interactive attached in the points) Format
2 B. Periodic Inventory System
and CO9 under periodic and perpetual inventory Discussion via syllabus; and rubrics
C. The nature of VAT  Do-It-Yourself attached in the
system; Google Meet.
3. Explain the essence of VAT and how Drill through syllabus.
its accounted for in basic terms. Google Forms (at
least 10 items).
At the end of the unit, the students should be Unit X: Completing the  Advanced Reading  Graded Oral  Unit Quiz through 1 and 2
able to: Accounting Cycle for Assignment; Recitation via Google Forms (at
1. Create adjusting entries for Merchandising Business  Digital Google Meet (15 30 items);
merchandising operations; Presentation; points) Rubrics  Synthesis (15
2. Post adjusting entries to ledger;  Interactive attached in the points) Format
A. Physical Count
Discussion via syllabus; and rubrics
3. Prepare a worksheet; B. Methods to Reflect  Do-It-Yourself attached in the
CO3, CO7 4. Prepare the basic financial statements; Google Meet.
1 Merchandise Inventory at the Drill through syllabus.
and CO9
5. Create closing entries; End of the Period Google Forms (at
6. Post closing entries; C. Preparing the Worksheet least 10 items).
7. Prepare post-closing trial balance; D. Preparing the Financial
8. Prepare reversing entries; Statements
9. Post reversing entries. E. Adjusting and Closing Entries

1 CO3, CO4 At the end of the unit, the students should be Unit XI: Introduction to  Advanced Reading  Graded Oral  Unit Quiz through 1 and 2
and CO9 able to: Accounting for Manufacturing Assignment; Recitation via Google Forms (at
1. Distinguish the nature of and the Operations  Digital Google Meet (15 30 items);
accounting for the different type of Presentation; points) Rubrics  Synthesis (15
attached in the points) Format
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 A. Elements of Manufacturing  Interactive syllabus; and rubrics
business organizations;  Do-It-Yourself attached in the
Costs Discussion via
2. Create an income statement for Google Meet. Drill through syllabus.
B. Manufacturing Inventory
manufacturing forms of business; Google Forms (at
Accounts
3. Identify different types of manufacturing least 10 items).
C. Accounting for Manufacturing
costs.
Activities
4. Identify the manufacturing inventory
D. Statement of Cost of Goods
accounts
Manufactured
5. Prepare a statement of cost of goods
E. Statement of Cost of Goods
manufactured and statement of cost of
Sold
goods sold
F. Worksheet for a
Manufacturing Company

FINAL TERM WEEK

No. RESOURCE MATERIAL

1 Modules/Instructional Materials 4 Laptop
2 Reference Books 5 Internet
3 PPT Presentation
No. LIST OF REFERENCES
1 Claudel, E.J., et.al. Accounting Essentials Volume 1. 2019. Maramag, Bukidnon: Central Mindanao University (CMU) Press

2 Ballada W., Ballada S. (2014). Basic Accounting, 18th.Ed. Manila, Philippines: DomDane Publishers.
SUPPLEMENTARY READINGS
1 Conceptual Framework for Financial Reporting

Evaluation Guide and Grading System

Lecture Class
Minimum Average for
Cos Assessment Tasks Weight in Percent Target and Standards
Satisfactory Rating
CO1 to CO10 Class Standing 60%
50% of students got at least 75%
Term Examination 40% 50%
rating
Midterm Grade 100%

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 CO1 to CO10 Class Standing 60%
50% of students got at least 75%
Term Examination 40% 50%
rating
Final Term Grade 100%
Passing Percentage 50%

Laboratory Class
Minimum Average for
Cos Assessment Tasks Weight in Percent Target and Standards
Satisfactory Rating
CO1 to CO10 Class Standing 60%
50% of students got at least 75%
Term Examination 40% 50%
rating
Midterm Grade 100%
CO1 to CO10 Class Standing 60%
50% of students got at least 75%
Term Examination 40% 50%
rating
Final Term Grade 100%
Passing Percentage 50%

Rubrics for Synthesis

3 2 1

FOCUS and UNITY The synthesis clearly

The synthesis clearly
The synthesis focuses on a single clear presents a single point or The synthesis fails to
presents a single point or
idea. Such idea may be in the form of an idea but such idea is not establish a point or idea of
idea and each paragraph
argument or position, a realization, a presented or supported on the writer
clearly presents or supports
learning in a personal level, etc. Each the succeeding paragraphs
such main point or idea.
paragraph clearly presents such main point.

There are 1-2 concepts There are at least 3

The concepts used to
CORRECTNESS OF IDEAS PRESENTED which are theoretically or concepts which are
support the main point or
The ideas featured must be correct technically incorrect or theoretically or technically
theoretically or technically. idea is theoretically or
misunderstood. incorrect or
technically correct.
misunderstood.
DEVELOPMENT and COHERENCE The synthesis presents a
The synthesis is organized logically. The logical development of the The synthesis presents a The synthesis fails to
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ideas are illustrated through examples,
details, and descriptions.
WRITING TECHNICALITIES
The synthesis should be written in correct
standard English, and is error-free also in
terms of the use punctuation, indention,
among others.
PUNCTUALITY OF SUBMISSION
TOTAL
point or idea; the idea is well
illustrated.
The synthesis has no
errors in terms of writing.
Submitted on or before set
deadline
15 points
logical development of the
point or idea but such idea is
not well-illustrated.
The synthesis has 1-2
errors in terms of writing.
Submitted within the first
12 hours after the deadline
coherently develop the idea
and it fails to provide logical
illustrations especially for
complicated concepts.
The synthesis has at least
three errors in terms of
writing.
Submitted within the 13th to
24th hour after the
deadline

Rubrics for Graded Oral Recitation (Conceptual)

5 3
The recitation is consisting
of theoretically/technically
correct concepts (there are
KNOWLEDGE AND ILLUSTRATION
no errors); sufficient
illustration is made to
convey the idea more
effectively.
The recitation concisely
presents the answer to the
FOCUS, CLARITY AND ORGANIZATION
question; answer is clear and
explanation is logically
organized.
3 2
CONFIDENCE AND DELIVERY The answer was
spontaneously delivered in
precise words and in a
conversational manner
1
The theoretical/technical The recitation is consisting
concepts presented of theoretically/technically
contained some errors (1-2 incorrect concepts (all are
instances of error); but incorrect);
sufficient illustration is The theoretical/technical
made to convey the idea concepts presented
more effectively. contained some errors (1-2
instances of error) but no
illustration/example is
given
The recitation concisely The recitation does not
presents the answer to the concisely present the answer
question; answer is clear and to the question; explanation
but explanation is not is not logically organized.
logically organized.
1
The answer was delivered in The answer was delivered in
precise words and in a a doubtful tone.
conversational manner with
minimal stuttering.

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 without stuttering.
2 1
COMMAND OF LANGUAGE At least 1 error
No errors
TOTAL 15

Rubrics for Graded Oral Recitation (Computational)

5 3 1
CORRECTNESS OF FINAL ANSWER Correct but with few forgivable/negotiable Entirely incorrect
Entirely correct
errors in the procedure, in the format, etc.
CORRECTNESS OF EXPLANATION Correct but with few forgivable/negotiable Entirely incorrect
Entirely correct
errors in the procedure, in the format, etc.
DELIVERY OF EXPLANATION 1-2 errors At least 3 errors
No errors
(Confidence, command of language)
TOTAL 15

Breakdown of assessment task weights per term:

Lecture Class
Class Standing 60%
Graded Oral Recitation- conceptual 10%
Do-It-Yourself Drill – conceptual, Synthesis 10%
Long Quiz– conceptual (including Major Output –
40%
Infographics
Term Examination 40%
Total 100%

Laboratory Class
Class Standing 60%
Graded Oral Recitation-computational 10%
Do-It-Yourself Drill 10%
Long Quiz- computational (including Major Output
40%
– Tutorial Vlog
Term Examination 40%

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 Total 100%

The final grade will be computed as shown below:

A. Computation of Term Grade (%): Term Grade (MTG or FTG) = (1/2) [Laboratory Term Grade (MTG or FTG)] + (1/2) [Lecture Term Grade (MTG or FTG)]
B. Computation of Final Grade (%): Final Grade (FG) = (1/3) [ Midterm Grade (MTG)] + (2/3) [Final Term Grade (FTG)]

The final grades will correspond to the weighted average scores shown below:
Range 94-100 88-93 82-87 76-81 70-75 64-69 58-63 52-57 50-51 30-49 29-below Incomplete
Grade 1.0 1.25 1.50 1.75 2.0 2.25 2.50 2.75 3.0 4.0 (removal) 5.0 INC

Expectations from Students:

 Come to every class prepared.  Observe proper classroom decorum.

 Take all examinations on scheduled date.  Respect his/her classmates’ opinions.
 Submit requirements on time.  Join classes on time.
 Read assigned topics prior to class.  Monitor his/her own absences, tardiness, requirements submission, and
 Attend all sessions. missed exams.
 Participate actively in discussions.  Inquire from his/her classmates about the topic discussed and
 Maintain proper composure. assignments given during his/her absence.
 Observe proper virtual classroom etiquette.  Attend the class in proper attire as prescribed in the CMU Policy.

Policy on Cheating:

All students are expected to be academically honest. Cheating, lying and other form of unethical behavior will not be tolerated. Any student found guilty of cheating or
plagiarism in submitted course requirements will be rated 5.0 in the specific requirement or quiz in the first offense and 5.0 in the course for the second offense.
Plagiarism refers to the use of books, notes or other intellectual property without giving proper attribution to its author or representing the work of another person as
one’s own. Cheating refers to securing help in a test; copying tests, assignments, reports, article or technical paper; collaborating with other students during an
examination or in preparing academic work; signing another student’s name on an attendance sheet; or otherwise practicing scholastic dishonesty.

Student’s Conforme:

I have read the course syllabus and understand that I have to comply with the requirements of the course and expectations from me as a student of AC 41 Accounting Essentials for First
Semester of SY 2020-2021. I am fully aware of the consequences of non-compliance with the requirements and expectations.

______________________________
Student’s signature over printed name
_____________________
Date
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Revision History
Revision number Date of Revision Date of implementation Highlights of Revision
2 August 11, 2021 August 16, 2020 Edited topics to be more appropriate for non-accountancy programs

Preparation and Review

Name Signature Date Signed
ROSE MAE S. LANGOT, CPA, MSA August 11, 2021

Prepared by

Faculty in-charge, lab and lec

RAYMOND S. PACALDO, CPA, MSA August 12, 2021
Reviewed by
Chair, Department of Accountancy

Approval
Approved by: DARYL JANE A. CABALLERO, DM August 13, 2021
Dean

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