Program:

BSA Subject Code: ACC 102 Lead Dean

Year Level: Subject Title: Fundamentals of Financial

1st year Accounting & Reporting Lead School:
Bloom
Easy
COURSE-LEVEL
OBJECTIVES TOPIC/LESSON MODULE NO. Remembering
Different Definitions and Roles of Accounting 1
Types and Forms of Business Organization 0
Define 1
accounting, Common Branches of Accounting 1
identify its Fundamental Concepts 0
branches and Criteria for Generally Accepted Accounting Principles 0
understand its
basic concepts Basic Principles 0
and principles Accountancy Act of 2004 2/3 0
The basic accounting equation 0
Accounting information system 0
Identify the Elements of financial statements
basic elements 0
of fnancial The books of accounts; Journal and Ledgern 0
statements Formats of the books of accounts 0
and be able to Double-entry system 0
differentiate its
measurement Normal balances of accounts; Contra and adjunct 0
bases accounts
Rules of debits and credits; Ending balance of account 4/5 0
The accounting cycle 0
Transactions are journalized 0
Analyze
business 0
transactions Posting of service transactions 0
and be able to 0
record items
for service 0
transactions 6 0
Types of adjusting journal entries 0
0
Adjusting journal entries for accruals 0
0
0
Adjusting journal entries for deferrals 0
0
0
Accrual for uncollectible accounts, salaries, etc 0
0
0
Ability to 0
prepare
adjusting
entries and
understand the
effects of its
 Accrual for uncollectible accounts, salaries, etc

Ability to
prepare 0
adjusting Effects of omitting adjustments 0
entries and 0
understand the
effects of its 0
omissions 7 0
Illustrate and Illustrating and preparing worksheet 0
discuss the Preparing the financial statements 0
preparation of
financial 0
statements Demonstrating the relationship among financial 8 0
statements
Journalizing and posting closing journal entries 0
Ability to Preparing post-closing trial balance 0
prepare post- Journalizing and posting reversing journal entries 0
closing and
reversing 0
entries 9/10 0
Steps in a purchase transaction 0
0
0
0
Terms of transactions 1
1
1
Inventory systems 1
0
Net sales 1
0
0
0
Cost of sales 0
Undestand the
concepts of 0
merchandising 0
transactions Value-added tax entries 0
and identify 0
common
documents 0
used
necessary 13/14 0
entries for Merchandise inventory at the end of the period 0
merchandising Preparing the worksheet 0
business at the Preparing the financial statements 0
end of an
accounting Adjusting and closing entries 0
cycle Post-closing trial balance 15/16 0
Control accounts and subsidiary ledgers 0
Sales journals 0

Appreciate the
 Cash receipts journal 0
Cash disbursements journal 0
Purchases journal 0
General journal 0
Appreciate the Proving ledgers 0
use of different
ledgers and Voucher system 0
journals Combination journal 17/19 0
Comparing merchandising and manufacturing 0
activities 0
0
Elements of manufacturing costs 0
0
0
Manufacturing inventory accounts 0
Identify the 0
elements of Accounting for manufacturing activities 0
manufacturing
costs and 0
ability to Statement of cost of goods manufactured 0
differentiate 0
manufacturing Statement of cost of goods sold 0
to
merchandising 0
businesss 20/21/22 0
concepts of
payroll Accounting for payroll 0
accounting. 23 0
8
37%
 Lead Dean Dean Don Magpantay

Lead School: SJC

Bloom's Level / Cognitive Complexity
Easy Medium Difficult
Understanding Applying Analyzing Evaluating Creating Item No.
0 0 0 0 0 1
1 0 0 0 0 2
0 0 0 0 0 3
0 0 0 0 0 4
1 0 0 0 0 5
1 0 0 0 0 6
1 0 0 0 0 7
1 0 0 0 0 8
1 0 0 0 0 9
1 0 0 0 0 10
1 0 0 0 0 11
0 1 0 0 0 12
0 1 0 0 0 13
0 1 0 0 0 14
0 1 0 0 0 15
0 1 0 0 0 16
1 0 0 0 0 17
0 0 1 0 0 18
0 0 1 0 0 19
0 1 0 0 0 20
0 0 1 0 0 21
0 0 1 0 0 22
0 0 1 0 0 23
0 1 0 0 0 24
0 1 0 0 0 25
0 0 0 1 0 26
0 0 0 1 0 27
0 0 0 1 0 28
0 0 0 0 1 29
0 0 0 0 1 30
0 0 0 0 1 31
0 0 1 0 0 32
0 0 1 0 0 33
0 0 0 0 1 34
0 0 0 0 1 35
0 0 0 1 0 36
0 0 0 1 0 37
0 0 0 1 0 38
0 0 0 1 0 39
0 0 0 1 0 40
0 0 0 0 1 41
0 0 0 0 1 42
0 0 0 0 1 43
0 0 1 0 0 44
0 0 1 0 0 45
0 0 1 0 0 46
0 0 0 1 0 47
0 0 0 1 0 48
0 0 0 1 0 49
1 0 0 0 0 50
0 1 0 0 0 51
0 1 0 0 0 52
0 0 1 0 0 53
0 0 0 0 0 54
0 0 0 0 0 55
0 0 0 0 0 56
0 0 0 0 0 57
1 0 0 0 0 58
0 0 0 0 0 59
1 0 0 0 0 60
0 1 0 0 0 61
0 0 1 0 0 62
0 0 1 0 0 63
0 1 0 0 0 64
0 0 1 0 0 65
0 0 1 0 0 66
0 0 0 1 0 67
0 0 0 1 0 68
0 0 0 1 0 69
0 0 1 0 0 70
0 1 0 0 0 71
0 1 0 0 0 72
0 0 1 0 0 73
0 0 1 0 0 74
0 0 1 0 0 75
1 0 0 0 0 76
 1 0 0 0 0 77
1 0 0 0 0 78
1 0 0 0 0 79
1 0 0 0 0 80
1 0 0 0 0 81
1 0 0 0 0 82
1 0 0 0 0 83
0 0 0 1 0 84
0 0 1 0 0 85
0 0 1 0 0 86
1 0 0 0 0 87
1 0 0 0 0 88
0 1 0 0 0 89
0 0 1 0 0 90
0 0 1 0 0 91
0 0 1 0 0 92
0 0 0 1 0 93
0 0 0 1 0 94
0 0 0 0 1 95
0 0 0 1 0 96
0 0 0 0 1 97
0 0 0 0 1 98
0 0 1 0 0 99
0 0 0 1 0 100
22 15 25 19 11
37% 44% 11%