MAKATI SCIENCE TECHNOLOGICAL INSTITUTE OF THE PHILIPPINES

4410 ERL Building, Old Sta. Mesa, Manila

Tel. No. 742-2076
COLLEGE OF ACCOUNTANCY
ACCOUNTING FOR GOVERNMENT & NON-PROFIT ORGANIZATIONS
OUTCOME-BASED TEACHING AND LEARNING (OBTL) PLAN
INSTITUTE MISSION INSTITUTE VISION COLLEGE MISSION COLLEGE VISION
To make quality education accessible to all people regardless A community of administrators, teachers, parents, To make quality on education accessible A community of administrators, teachers,
of social classes and financial capabilities providing them and students working together to produce to all people regardless of social classes parents, and students working together to
courses and disciplines comparative to those given in other competent graduates and skilled workers whose and financial capabilities providing them produce competent graduates and skills
universities and colleges. individual lives are improved and thus making courses and disciplines comparative to workers whose individual lives are
them productive members of the society. those given in other Universities and improved and thus making them
Colleges. productive members of the society.

COLLEGE OBJECTIVES PROGRAM INTENDED LEARNING OUTCOMES (PILO)

The Bachelor of Science in Accountancy
programs aims to:
 Graduates of professional institutions
demonstrate a service orientation in one’s
profession.
 Graduates of colleges participate in various
types of employment, development
activities, and public discourses,
particularly in response to the needs of the
communities one serves.
 Graduates of universities participate in the
generation of new knowledge or in
research and development projects.
PROGRAM GOALS
The B.S. Accountancy program is designed to
produce competent and ethical professional
accountants capable of making a positive
contribution over their lifetimes to the
profession and society in which they work. In
the face of increasing changes that they will
meet later as professional accountants, it is
essential that students develop and maintain
an attitude of learning to learn, to maintain
their competence later as professional
accountants. The BSA Program should also
(Common to all programs in all types of
schools)
Graduates of Bachelor of Science in
Accountancy must be able to:
1. Articulate and discuss the latest
developments in the specific field of
practice.
2. Effectively communicate orally and in
writing using both English and Filipino.
3. Work effectively and independently in
multi-disciplinary and multi-cultural
teams.
4. Act in recognition of professional, social,
and ethical responsibility.
5. Preserve and promote “Filipino historical
and cultural heritage”.
Graduates of Business and Management Graduates of Bachelor of Science in
degree must be able to: Accountancy should be able to:
a) Describe the basic functions of
1.1 Resolve business issues and problems, with a
management such as planning, organizing,
global and strategic perspective using
leading, and controlling.
knowledge and technical proficiency in the
b) Identify and describe the basic concepts
areas of financial accounting and reporting,
that underlie each of the functional areas
cost accounting and management, accounting
of business (marketing, finance, human
and control, taxation, and accounting
resources management, production and
information systems;
operations management, information
1.2 Conduct accountancy research through
technology, and strategic management)
independent studies of relevant literature
and employ these concepts in various
and appropriate use of accounting theory and
business situations.
methodologies;
c) Select the proper decision making tools to
1.3 Employ technology as a business tool in
critically, analytically, and creatively solve
capturing financial and non-financial
problems and drive results;
information, generating reports and making
d) Express clearly and communicate
decisions.
effectively with stakeholders both in oral
1.4 Apply knowledge and skills to successfully
and written forms.
respond to various types of assessments; and
1.5 Confidently maintain a commitment to good
corporate citizenship, social responsibility,

OBTL Plan in PrE8 – Accounting for Government & Non-Profit Organizations Page 1 of 6 Ver. 1.0 (June 2019)
 MAKATI SCIENCE TECHNOLOGICAL INSTITUTE OF THE PHILIPPINES
4410 ERL Building, Old Sta. Mesa, Manila
Tel. No. 742-2076
COLLEGE OF ACCOUNTANCY
ACCOUNTING FOR GOVERNMENT & NON-PROFIT ORGANIZATIONS
provide a foundation of professional e) Apply information and communication and ethical practice in performing functions
knowledge, professional skills, and technology (ICT) skills as required by the as an accountant.
professional values, ethics, and attitudes that business environment.
enable them to continue to learn and adapt to
change throughout their professional lives.

Course Code PrE8 Credit Units 3 units (lec) Course Prerequisites PrE7 – Accounting for Business Combinations
Course Title Accounting for Government & Non-profit Contact Hours Pre-requisite To
3 hrs/week (lec)
Organizations

Course Description This course covers advanced accounting topics. It involves decision and solution to problems related to business combination, consolidated financial statement preparation,
government accounting, and nonprofit organization.

Course Intended Learning Outcomes (CILO)

After completing this course, the student is expected to present the following learning outcomes in line with the Expected MSTIP Graduate Elements (EDGE).
Expected MSTIP Graduate Elements (EDGE) Learning Outcomes
 Problem Analysis (PS) At the end of this course, the students should be able to:
 Development of Solutions  acquire skills in preparing entries involving business combination under purchase method.
(DoS)  learn to prepare consolidated financial statements for affiliated companies at the date of consolidation.
 Global Citizenship (GC)  Learn to prepare consolidated financial statements for affiliated companies at the date of consolidation.
 To develop among students the value of honesty, objectivity and perseverance in meeting the recording and reporting requirements.
 Collaboration &
 Learn to compute true income of affiliated companies subsequent to date of consolidation.
Communication (CaC)
 Professionalism and Ethics
(PaE)
 Lifelong Learning (LL)

OBTL Plan in PrE8 – Accounting for Government & Non-Profit Organizations Page 2 of 6 Ver. 1.0 (June 2019)
 MAKATI SCIENCE TECHNOLOGICAL INSTITUTE OF THE PHILIPPINES
4410 ERL Building, Old Sta. Mesa, Manila
Tel. No. 742-2076
COLLEGE OF ACCOUNTANCY
ACCOUNTING FOR GOVERNMENT & NON-PROFIT ORGANIZATIONS
PROGRAM MAPPING GRID
The Intended Learning Outcomes of the Bachelor of Science in Accountancy Program emphasize COURSE MAPPING GRID
the development of the expected graduate attributes according to the grid shown below: The various topics in this course emphasize the development of the expected graduate attributes
PILO PS DoS GC CaC PaE LL PILO PS DoS GC CaC PaE LL according to the grid shown below:
1 3 a 2 UNIT PS DoS GC CaC PaE LL
2 3 b 2 2 1. Government Accounting 1 2 3
3 2 2 2 c 2 3 2. Fund. Concept of Accounting 2 3 3
4 3 d 3 3. Working Paper Preparation 2 2
5 3 e 3 4. Financial Statement Preparation and 1 2 3
1.1 3 3 Analysis
1.2 1 2 5. Accounting for Government Grants and 2 3
1.3 1 3 Donations
1.4 3 6. Non-Profit Organization 3 2 1
1.5 3 3 Legend: 3 = To a Large Extent; 2 = To Some Extent; 1 = To a Little Extent

Legend: 3 = To a Large Extent; 2 = To Some Extent; 1 = To a Little Extent

COURSE OUTLINE
WEEKS LEARNING CONTENT LEARNING METHODOLOGY
1 Vision-mission of the college Socialized discussion
Course Overview

Diagnostic Examination
2–3  Government accounting Lecture,
 Nature of government accounting Discussion
 Budgetary procedures Quiz

4–5   Fund Concept of Accounting Lecture,

 Philippine Government Accounting Standards Discussion
 The Functions of COA and DBM Quiz

6 PRELIM EXAMINATION
7–8  Lecture,
Working Papers Preparation Discussion
 Government Chart of Accounts Quiz

OBTL Plan in PrE8 – Accounting for Government & Non-Profit Organizations Page 3 of 6 Ver. 1.0 (June 2019)
 MAKATI SCIENCE TECHNOLOGICAL INSTITUTE OF THE PHILIPPINES
4410 ERL Building, Old Sta. Mesa, Manila
Tel. No. 742-2076
COLLEGE OF ACCOUNTANCY
ACCOUNTING FOR GOVERNMENT & NON-PROFIT ORGANIZATIONS
WEEKS LEARNING CONTENT LEARNING METHODOLOGY
 National Government Accounting System

9 – 11   Financial Statement Preparation and Analysis Lecture,

 Fiscal Management – National to Local Government Discussion
Quiz
12 MIDTERM EXAMINATION
13 – 14   Accounting for Government Grants and Donations Lecture,
Discussion
Quiz

15 – 17  Nonprofit Organization Lecture,

 Accounting standards Discussion
 Unrestricted and restricted funds Quiz
 Endowment fund, agency fund, plant fund

18 FINAL EXAMINATION

Basic Readings /  Punzalan, A. & Cardona, M. (2009). Procedural and comprehensive approach in government accounting for accounting students and CPA examinees New Government Accounting
Textbooks System (NGAS). Manila : GIC Entrepreses. FIL HJ 9927 P76 2009

Extended Readings  Veron, E.V.,Jr. (2011). Hospitality accounting worktext. Manila : s. n. FIL HF 5686.H75 V47 2011
/ References  Weygandt, J.L. et al. (2009). Hospitality financial accounting. New Jersey: John Wiley & Sons. CIR HF 5685.H75 H67 2009
 Ursal, S.B. (2008). Philippine government auditing the Government Auditing Code as amended by Administrative Code of 1987. Quezon City: Good Governance Books. FIL KPM 2744
U77 2008
 Shah, A. (ed) (2007). Budgeting and budgetary institutions. Washington D.C. : World Bank. CIR HJ 2216 B83 2007
 Shah, A. (ed) (2007). Local budgeting. Washington D.C. : World Bank. CIR HJ 9111 L63 2007
 Shah, A. (ed) (2007). Participatory budgeting. Washington D.C. : World Bank. CIR HJ 9111 P37 2007

Course Assessment  The expected learning outcomes for the course will be assessed through graded activities and ungraded activities.
OBTL Plan in PrE8 – Accounting for Government & Non-Profit Organizations Page 4 of 6 MSTIP-BSA-2019-2020
 MAKATI SCIENCE TECHNOLOGICAL INSTITUTE OF THE PHILIPPINES
4410 ERL Building, Old Sta. Mesa, Manila
Tel. No. 742-2076
COLLEGE OF ACCOUNTANCY
ACCOUNTING FOR GOVERNMENT & NON-PROFIT ORGANIZATIONS
 The graded activities include exams, written work (e.g., homework, problem sets) and performance tasks (e.g., quizzes, projects). The criteria for grading are as follows:
Prelim, Midterm and Final Grade Final Rating
Written Work (Homework, Problem Sets, etc.) 25% Midterm Grade 50%
Performance Tasks (Quizzes, Projects, Research Papers, etc.) 45% Final Grade 50%
Term Assessment (Prelim/Midterm/Final Exam) 30% Final 100%
100%
 The ungraded activities will be used to monitor student’s progress. A variety of these ungraded assessment techniques may be employed, including problems to be completed
during class, direct questioning of students, answering students’ questions in class, one-minute classroom assessment techniques, and discussions during consultation hours.
Course Policies and  Language of Instruction
Statements The language of instruction is English.

 Attendance
Students are required to attend all classes starting with the first meeting. Non-attendance in any required class or academic activity constitutes an absence. A student
who has been absent for more than 20 percent of the hours of recitation, lectures, or any other scheduled work in this course shall be automatically dropped from the
class roll and the Registrar shall be advised accordingly.

 Student Rights and Responsibilities

The Student Handbook establishes students' freedoms and protections as well as expectations of appropriate behavior and ethical academic work. The Handbook
includes items such as the Policy on Student Rights, the Policy on Student Conduct, and the Academic Integrity Policy.

 Academic Integrity
Any work that the student submits should be their own work (i.e., not borrowed/copied from any other source, including their classmates). When using other people’s
ideas to substantiate their ideas, students are expected to properly cite the original source. Proper citation procedures shall be discussed in class. Any act of cheating or
plagiarism shall be treated in accordance with the Institute’s Policy on Academic Integrity. Depending upon the individual violation, students could face penalties ranging
from failing the assignment to failing the class.

Course Policies and  Grading System

Statements The students’ academic performance shall be graded in accordance with the following numerical system:
(continued) Grades Percentage Equivalent Descriptive Rating
1.00 - 97-100 - Highly Excellent
1.25 - 94-96 - Excellent
1.50 - 91-93 - Very Superior
1.75 - 88-90 - Superior
2.00 - 85-87 - Very Good
2.25 - 82-84 - Good
2.50 - 79-81 - Satisfactory
OBTL Plan in PrE8 – Accounting for Government & Non-Profit Organizations Page 5 of 6 MSTIP-BSA-2019-2020
 MAKATI SCIENCE TECHNOLOGICAL INSTITUTE OF THE PHILIPPINES
4410 ERL Building, Old Sta. Mesa, Manila
Tel. No. 742-2076
COLLEGE OF ACCOUNTANCY
ACCOUNTING FOR GOVERNMENT & NON-PROFIT ORGANIZATIONS
2.75 - 76-78 - Fair
3.00 - 75 - Passed
5.00 - Below 75 - Failed

 Learners with Disabilities

The Institute strives to make all learning experiences as accessible as possible. If a student anticipates or experiences barriers based on their disability (including mental
health, chronic or temporary medical conditions), the student needs to inform their instructor immediately so that they can discuss options privately. To establish
reasonable accommodations, the student needs to register in the “List of Learners with Disabilities” at the Office of Student Affairs (OSA).

 Syllabus Flexibility
The instructor reserves the right to amend or change this syllabus as needed. For example, the instructor may modify content, and/or substitute assignments in response
to institutional, weather, or class situations. Any modification, however, must be communicated by the instructor to the Academic Head via the Department Chairperson
and the Dean and cannot be implemented without the approval of the Academic Head. Approved changes shall be discussed by the instructor in class. It is however the
responsibility of the student to check information from the instructor to stay current.
Consultation Faculty Member : ____________________ ____________________________
Schedule Email-address : : _________________________________________________________________
Consultation Hours : _________________________________________________________________
Time and Venue : _________________________________________________________________

Number of Pages Prepared by: Reviewed by: Recommending Approval: Approved:

6

AY/Term of Effectivity Prof. ARIEL D. PINEDA FLODENA LEYBAG-DOLLOSO Dr. HERMENIA DAVID MR. ERIC A. DOLLOSO
2018-2019 / Sem 1 Professor/ Program Head VP-Administration Academic Head President/CEO

OBTL Plan in PrE8 – Accounting for Government & Non-Profit Organizations Page 6 of 6 MSTIP-BSA-2019-2020