Course Syllabus

Contents/Topics

No. of Hours.

Teaching-Learning Activities

Learning Outcomes

Assessment Method(s)

The course syllabus 

0.5

Lecture

Ability to discuss and explain the course syllabus and its description.

Recitation

Participation

Definition, nature, functions, scopes and    objectives, and principles of accounting.   

3.0

Lectures

PPT

Discussions

Ability to discuss the definition, principles, and phases of accounting

Recitation

Participation

Quiz

Assignment

The account, accounting equation, the rule debit and credit. The ledger and the journal.

1.5

Lectures

PPT

Discussions

Problem Based Learning

Ability to define and illustrate accounting equation and books of accounts.

Recitation

Participation

Quiz

Assignment

The accounting cycle, and the effects of transaction to the assets, liabilities and OE

3.5

Lectures

PPT

Discussions

Problem Based Learning

Ability to apply and illustrate accounting cycle and worksheet preparations

Recitation

Participation

Quiz

Assignment

Debits and credits: the double entry system. (journalization)  

3.5

Lectures

PPT

Discussions

Problem Based Learning

Ability to solve and apply double entry to accounting transactions.

Recitation

Participation

Quiz

Assignment

PRELIM EXAM

1.5

The accounting cycle, and transactions analysis

The source documents and recording and posting to the ledger and journal  

5

Lectures

PPT

Discussions

Problem Based Learning

Ability to analyze where to record and post the transactions.

Recitation

Participation

Quiz

Assignment

The columnar worksheet and trial balance

The Income Statement, Balance sheet, and statement of changes in OE

The adjusting of accounts

The Deferrals and accruals  

7.0

Lectures

PPT

Discussions

Problem Based Learning

Ability to solve problems with worksheet preparation as well as preparation of financial statements.

Recitation

Participation

Quiz

Assignment

MIDTERM EXAM

1.5

Locating errors

Closing and  the books of accounts

Reversing entry

1.5

Lectures

PPT

Discussions

Problem Based Learning

Ability to locate and solve errors.

Recitation

Participation

Quiz

Assignment

Cash flow statement (Format)

Nature of merchandising business and  major activities

Inventory system and different types of shipping terms

7.5

Lectures

PPT

Discussions

Problem Based Learning

Ability to solve problems involving cash flow statements.

Recitation

Participation

Quiz

Assignment

The worksheet for merchandising business

Adjusting, closing and reversing entries 

3.0

Lectures

PPT

Discussions

Problem Based Learning

Ability to solve problems involving merchandising worksheet preparation as well as doing adjusting, closing and reversing entries.

Recitation

Participation

Quiz

Assignment

SEMI FINAL EXAM

1.5

Correcting entries

6.0

Lectures

PPT

Discussions

Problem Based Learning

Ability to solve problems involving correcting entries.

Recitation

Participation

Quiz

Assignment

Special journals

3.0

Lectures

PPT

Discussions

Problem Based Learning

Ability to solve problems involving special journals and its uses.

Recitation

Participation

Quiz

Assignment

The internal control system:

Voucher and cash

Basic concepts for manufacturing company

3.0

Lectures

PPT

Discussions

Problem Based Learning

To explain the internal control adopted by the business entities

Recitation

Participation

Quiz

Assignment

FINAL EXAMS

1.5