Obe - Govt - Acct Revised

UNIVERSITY OF PERPETUAL HELP SYSTEM
Molino Campus
Molino 3, Bacoor City
COLLEGE OF ACCOUNTANCY (CA)
SY 2013-2014
Philosophy:
The University of Perpetual Help System DALTA believes and invokes Divine Guidance in the betterment of the quality of life through national
development and transformation, which are predicated upon the quality of education of its people. Towards this end, the Institution is committed to the ideals
of teaching, community service, and research as it nurtures the value of Helpers of God, with Character Building is Nation Building as its guiding principle.
Vision:
The University of Perpetual Help System DALTA shall emerge as a premiere university in the Philippines. It shall provide a venue for the pursuit of
excellence in academics, technology and research through community partnership.
The university shall take the role of a catalyst for human development. It shall continue to inculcate Christian values catholic in doctrine, as a way of
strengthening the moral fiber of the Filipino a people who are Helpers of God, proud of their race and prepared for exemplary global participation in the
arts, sciences, humanities and business.
It foresees the Filipino people enjoying a quality of life in abundance, living in peace, and building a nation that the next generation will nourish,
cherish and value.
Mission:
The University of Perpetual Help System DALTA is dedicated to the development of the Filipino as a LEADER. It aims to graduate DYNAMIC
STUDENTS who are physically, intellectually, socially and spiritually committed to the achievement of the highest quality of life.
As a system of service in health and in education, it is dedicated to the FORMATION OF CHRISTIAN SERVICE AND RESEARCH ORIENTED
PROFESSIONALS, LEADERS AND CITIZENS WITH GREAT SOCIAL CONCERNandCOMMITMENT TO THE DELIVERY OF QUALITY EDUCATION
AND HEALTH CARE.It shall produce Perpetualites as HELPERS OF GOD, a vital ingredient to nation building.
Core Values:
Course Code/Title:
Date
Effective
Date
Revised
1st Semester
2015-2016
April 2015
ACCT 703 - 3
Prepared by:
PROF. EDMUND HILARIO
Faculty
Recommending Approval:
Approved:
MS. NENITA R. ALIBANGBANG

Dean of College of Accountancy
Dr. RENO R. RAYEL

School Director

Molino Campus
SY 2013-2014
Love of God; Love of self, family and neighbor;
Love of country and good governance;
Academic and professional excellence;
Health and ecological consciousness;
Peace and global solidarity; Filipino Christian leadership;
Attributes of the Perpetualite
A. Filipino as Leaders
B. Dynamic Students
C. Christian Service and Research-Oriented Professionals
D. Leaders and Citizens with Great Social Concern
E. Commited to the Delivery of Quality Education and Health Care
F. Helpers of God
Program Education Objectives in Relation to the Attributes of the Perpetualite

Course Code/Title:
Date
Effective
Date
Revised
1st Semester
2015-2016
April 2015
ACCT 703 - 3
Prepared by:
Faculty
Approved:

Dr. RENO R. RAYEL

School Director

Molino Campus
SY 2013-2014
PROGRAM EDUCATION OBJECTIVES

After 6 years of graduation from ntheBS Accountancy Program the graduates will;
Mission Keywords
1. Exemplify the knowledge, skills, values and best practices that enable them to adapt the
changes throughout their professional lives as accounting proffesionals.
2. Convey ideas both oral and written in English and Filipino.
3. Manage technology for business decisions.
4. Account an audit the financial statements of economic entities
5. Conduct management and tax consulting
6. Demonstrate the values of fairness, transparency, accountability, hard work, honesty,
patience,diligience, innovativeness and risk taking to perform high quality of work.
7. Display a wholesome personality through good human relations.
8. Demonstrate good leadership qualities, civic-mindedness and responsible citizenship both in
the corporate environment and community.
9. Actualize the theoretical and practical knowledge in conducting business research that
bernefit the industry and community.
Program Outcomes in Relation to the Program Education Objectives
Course Code/Title:
Date
Effective
Date
Revised
1st Semester
2015-2016
April 2015
ACCT 703 - 3
Prepared by:
Faculty
Approved:

Dr. RENO R. RAYEL

School Director

Molino Campus
SY 2013-2014
PROGRAM OUTCOMES
Graduate of BS AccountancyProgramare accounting professionals who have acquired
:
PEO
1
PEO
2
PEO
3
PEO
4
a. Competence to exemplify professionalism as aacounting professional.
b.
c.
d.
e.
Proficiency in communicating English and Filipino.

Skill in using technology to carry out business functions.
Ability to account and audit the financial statements of economic entities.
Ability to conduct management and tax consulting.
f. Ability to conduct business research.

g. Responsible and ethical Filipino global leadership qualities.
h. Expertise in championing camaraderie in the work place and in the community.
PEO
5
PEO
6
PEO
7
PEO
8
COURSE SYLLABUS
Course Code:
ACCT 703 - 3
Course Code/Title:
Date
Effective
Date
Revised
1st Semester
2015-2016
April 2015
ACCT 703 - 3
Prepared by:
Faculty
PEO
9
Approved:

Dr. RENO R. RAYEL

School Director

Molino Campus
SY 2013-2014
Course Title:
Accounting for Governmental, Not for Profit Entities and Specialized Industies
Prerequisite(s):
Advance Financial Accounting and Reporting 2
Credit Units:
3 units
Course Description:This course is the last part of the advanced financial accounting and reporting forgoverment and not-for-profit organization such as universities, NGOs
and hospistals accounting and specialized industries like banking, insurance and extractive industries. Alarge part of the course covers the Philippine
Government AcoountingStandards (PGAS) and the New Government Accounting System (NGAS) prescribed by the Commision on Audit.
Course Objectives and their Relation to Program Outcomes

COURSE OBJECTIVES
Course Code/Title:
Date
Effective
Date
Revised
1st Semester
2015-2016
April 2015
ACCT 703 - 3
Prepared by:
Faculty
Program Outcomes
Approved:

Dr. RENO R. RAYEL

School Director

Molino Campus
SY 2013-2014
1.
2.
3.
4.
5.
6.
7.
8.
At the end of the semester, the following learning objectives will be attained
The students should be able to acquire proficiency in applying financial accounting
technique and methodology to problems likely to be encountered in practice.
The students should understand the significant of the conceptual framework in outlining the
qualities of good accounting information, definition terms such as accounting for business
combination, consolidated financialstatesment, accounting for foreign currency transactions
and accounting for financially distressed corporation.
The students should be able to know and understand problems involving accounting of
special transaction such as business combination, consolidated financial statesment
accounting for foreign currency transaction and accounting for financially distressed
corporation.
The students should be able to prepare and present financial statements, and contemporary
accounting issues in accordance with Philippine Accounting Standards and Philippine
Financial Reporting Standards in effect at the time.
The students should be able to evaluate alternate accounting methods and choose the
method which will best convey the financial information related to the above areas of
concern.
The students should familiar with the regulatory, environment, and ethical dilemma that
impact the accounting proffession
The students should exercise analytical skills and judgement in solving accounting problems
and issues
Finally, students should be able to demonstrate written communication skills required of
accountant
Course Code/Title:
Date
Effective
Date
Revised
1st Semester
2015-2016
April 2015
ACCT 703 - 3
Prepared by:
Faculty
Approved:

Dr. RENO R. RAYEL

School Director

Molino Campus
SY 2013-2014
Learning Outcomes and Their Relation to Course Objectives/Program Outcomes
Learning Outcomes
At the end of the course, the student should be able to:
Course Objectives
1. Solve problems on adjusting the accounts.

2. Apply the standards in the preparation of general-purpose
financial statements.
3. Prepare the income statement, balance sheet and cash flow
statement based on GAAP.
4. Prepare general-purpose financial statement through the
reconstruction of accounts.
5. Prepare interim reports and segment reports.
6. Prepare financial statements applying the standards in
accounting for changing prices and hyperinflationary
economies.
7. Conduct a comparative research on the disclosure selected
companies in accounting for changing prices and reporting in
hyperinflationary economies.
Program Outcomes
Course Coverage
Course Code/Title:
Date
Effective
Date
Revised
1st Semester
2015-2016
April 2015
ACCT 703 - 3
Prepared by:
Faculty
Approved:

Dr. RENO R. RAYEL

School Director

Molino Campus
SY 2013-2014
Course Objectives
TOPIC
Course Orientation
Time
Allotment
UPHSD
Philosophy,
Vission and Mission,
CA Vision , Mission
Program Objectives
Program Outcomes
Learning Objectives
Learning Outcomes
To apply financial accounting technique

and methodology to problems likely to
be encountered in practice in relation to
government
Student Learning Outcome
Exemplify the UPHSD

philosophy, vision and mission;
program objectives and
outcomes; and learning
objectives and outcomes
1.Government
Accounting
Course Code/Title:
Date
Effective
Date
Revised
1st Semester
2015-2016
April 2015
ACCT 703 - 3
Prepared by:
Faculty
Learning Activities/
Performance Tasks
Discussion
Be able to appreciate
the New Government
Accounting Standard
definition , objectives
and offices charged with
accounting
responsibility of the
government. This
system is in conformity
with International
accounting standard.
Assessment
Strategies and Tools/
Results & Evidences
Reflection paper on
the impact of the
UPHSD PVM/CA VM
Interactive
discussion among
students per group
Demonstrate of
how to solve
issues relating to
cash
andequivalent and
accounts
receivable
Conducts power
point lecture to
Approved:

Dr. RENO R. RAYEL

School Director
Students will be
assessed through:
Report
Quizzes
Open
discussion
Major
examinations

Molino Campus
SY 2013-2014

be encountered in practiced in relation to
financial reporting for not-for-profit
organization
and
accounting
for
derivatives.
1. Financial reporting
fo not-for-profit
organization
2. Accounting for
derivatives
Course Code/Title:
Date
Effective
Date
Revised
1st Semester
2015-2016
April 2015
ACCT 703 - 3
Prepared by:
Faculty
the new ways of

recording appropriation,
allotments and
obligation in the
different registries
maintained by the
Department of Budget
and Management,
Bureau of Treasury and
Government Agencies.
the accounting for local
government units, its
basic features and
policies and its budget
process.
Appreciate the nature,
purpose and the
accounting procedures
and financial statement
presentation for
nonprofit organization.
Appreciate that the
concept of net income is
not the primary
provide overview
of how the subject
matter being
recognized,
measured,
classified, valued,
disposed and
disclosure
requirement.
Interactive
discussion among
students per group
Demonstrate of
how to solve
issues relating to
inventory and
investments
Conduct power
Approved:

Dr. RENO R. RAYEL

School Director
Students will be
assessed through:
Report
Quizzes
Open
discussion
Major
examinations

Molino Campus
SY 2013-2014

be encountered in practiced in relation to
Course Code/Title:
for specialized
industries.
Date
Effective
Date
Revised
1st Semester
2015-2016
April 2015
ACCT 703 - 3
Prepared by:
Faculty
objective in a nonprofit
organization instead a
nonprofit organization
generally obtains
revenues sufficient to
cover its expenses.
Appreciate and
understand the
business and
accounting concepts
connected with
derivatives and be able
to differenciate the
types of risk faced by a
business.
the accounting principle
prescribeb in PFRS 4
point lecture to
provide overview
of how the subject
matter being
measured,
classified, and
recognized.
Interactive
discussion among
students per group
Approved:

Dr. RENO R. RAYEL

School Director
Students will be
assessed through:

Molino Campus
SY 2013-2014
fianancial reporting for specialized
industries such as mining industries,
bank, etc, and financial reporting for
specialized topics.
for specialized tpics
Insurance Contact and

PAS 39 financial
instrument : Recognition
and measurements.
the improvement of the
accounting for
environmental remedial
cost in relation to mining
industries.
Demonstrate of
how to solve
issues relating to
property, plant and
equipment and
intangible assets
Conduct power
point lecture to
provide overview
of how the subject
matter being
measured,
classified, and
recognized.
Report
Quizzes
Open
discussion
Major
examinations
Midterm Assessment
Course Evaluation
The coverage of the Midterm will constitute lectures taken during the Preliminary and Midterm projects. Likewise, the coverage of the Finals will constitute all lectures taken
from the Preliminary to the Final Period.
Course Code/Title:
Date
Effective
Date
Revised
1st Semester
2015-2016
April 2015
ACCT 703 - 3
Prepared by:
Faculty
Approved:

Dr. RENO R. RAYEL

School Director

Molino Campus
SY 2013-2014
Term Grade (Lecture)
Class Standing 60%
Attendance/Core Values (10%)
Assignment/Seatwork (20%)
Quizzes. (30%)
Major Exam .40%
----------100%
Term Grade (Laboratory)
Class Standing ..60%
Attendance/Core Values (10%)
Hands-on Exercises ... (20%)
Quizzes/Project (30%)
Major Exam ..40%
----------100%
Semester Grade
Semester Grade (Lec/Lab) = (Prelim Grade+ (Midterm Grade+ (Final Grade)/3
Textbook
Course Code/Title:
Date
Effective
Date
Revised
1st Semester
2015-2016
April 2015
ACCT 703 - 3
Prepared by:
Faculty
Approved:

Dr. RENO R. RAYEL

School Director

Molino Campus
SY 2013-2014
Government Accounting by Angelito R. Punzalan and Milagros M. Cordona, 2014 edition
References
Government accounting : A Managerial Approach by Gopez, Eduardo C.; [Manila]: La Marinella, Inc., 2011
Government accountin by Hay, Leon Edward; Homewood, Ill.: Richard D. Irwin, 2012
Online sources:
Social Science Journal
Attested:
Ms. Edrose O. Flores
Chief Librarian
Grading System
The grading system of the University is the averaging scheme on a semestral basis.
Course Code/Title:
Date
Effective
Date
Revised
1st Semester
2015-2016
April 2015
ACCT 703 - 3
Prepared by:
Faculty
Approved:

Dr. RENO R. RAYEL

School Director

Molino Campus
SY 2013-2014
The formula for the final grade is:

FG = pg + mg + fg
3
Where;
FG = Final Grade
pg = Prelim Grade
mg = Midterm Grade
fg = Pre Final Grade
The composition of the prelim, mid-term and the pre-final grades are the following:
Class Standing
Assignments
Recitation
Projects / Research
Quizzes
Course Code/Title:
70%
Date
Effective
Date
Revised
1st Semester
2015-2016
April 2015
ACCT 703 - 3
Prepared by:
Faculty
Approved:

Dr. RENO R. RAYEL

School Director

Molino Campus
SY 2013-2014
Examination
30%
Class standing may be taken from recitations, assignments, research works and or projects.
The passing grade is 75% or its equivalent of 3.00. Herewith is the grading description
Percentage %
Numerical Equivalent
Description
99-100
96-98
93-95
90-92
87-89
1.00
1.25
1.50
1.75
2.00
Excellent
Superior
Very Good
Good
Meritorious
Course Code/Title:
Date
Effective
Date
Revised
1st Semester
2015-2016
April 2015
ACCT 703 - 3
Prepared by:
Faculty
Approved:

Dr. RENO R. RAYEL

School Director

Molino Campus
SY 2013-2014
84-86
81-83
78-80
75-77
Below 75
2.25
2.50
2.75
3.00
5.00
OD
UD
NC
FA
Very Satisfactory
Satisfactory
Fairly Satisfactory
Passing
Failure
Officially Dropped
Unofficially Dropped
No Credit
Failure Due to Excessive
Absences
Course Code/Title:
Date
Effective
Date
Revised
1st Semester
2015-2016
April 2015
ACCT 703 - 3
Prepared by:
Faculty
Approved:

Dr. RENO R. RAYEL

School Director

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UNIVERSITY OF PERPETUAL HELP SYSTEM

MS. NENITA R. ALIBANGBANG

Dr. RENO R. RAYEL

UNIVERSITY OF PERPETUAL HELP SYSTEM

Program Education Objectives in Relation to the Attributes of the Perpetualite

MS. NENITA R. ALIBANGBANG

Dr. RENO R. RAYEL

UNIVERSITY OF PERPETUAL HELP SYSTEM

PROGRAM EDUCATION OBJECTIVES

Program Outcomes in Relation to the Program Education Objectives

MS. NENITA R. ALIBANGBANG

Dr. RENO R. RAYEL

UNIVERSITY OF PERPETUAL HELP SYSTEM

a. Competence to exemplify professionalism as aacounting professional.

Proficiency in communicating English and Filipino.

f. Ability to conduct business research.

h. Expertise in championing camaraderie in the work place and in the community.

MS. NENITA R. ALIBANGBANG

Dr. RENO R. RAYEL

UNIVERSITY OF PERPETUAL HELP SYSTEM

Advance Financial Accounting and Reporting 2

Course Objectives and their Relation to Program Outcomes

MS. NENITA R. ALIBANGBANG

Dr. RENO R. RAYEL

UNIVERSITY OF PERPETUAL HELP SYSTEM

MS. NENITA R. ALIBANGBANG

Dr. RENO R. RAYEL

UNIVERSITY OF PERPETUAL HELP SYSTEM

1. Solve problems on adjusting the accounts.

MS. NENITA R. ALIBANGBANG

Dr. RENO R. RAYEL

UNIVERSITY OF PERPETUAL HELP SYSTEM

To apply financial accounting technique

Student Learning Outcome

Exemplify the UPHSD

MS. NENITA R. ALIBANGBANG

Dr. RENO R. RAYEL

UNIVERSITY OF PERPETUAL HELP SYSTEM

To apply financial accounting technique

the new ways of

MS. NENITA R. ALIBANGBANG

Dr. RENO R. RAYEL

UNIVERSITY OF PERPETUAL HELP SYSTEM

To apply financial accounting technique

MS. NENITA R. ALIBANGBANG

Dr. RENO R. RAYEL

UNIVERSITY OF PERPETUAL HELP SYSTEM

Insurance Contact and

MS. NENITA R. ALIBANGBANG

Dr. RENO R. RAYEL

UNIVERSITY OF PERPETUAL HELP SYSTEM

MS. NENITA R. ALIBANGBANG

Dr. RENO R. RAYEL

UNIVERSITY OF PERPETUAL HELP SYSTEM

MS. NENITA R. ALIBANGBANG

Dr. RENO R. RAYEL

UNIVERSITY OF PERPETUAL HELP SYSTEM