Aurora Pioneers Memorial College

(Formerly Cebuano Barracks Institute)

Bonifacio St., Poblacion, Aurora, Zamboangadel Sur

SYLLABUS

I. COURSE INFORMATION

• Course Number: ABM 101

• Course Title: Fundamentals of Accountancy, Business and Management I
• Course Credit: 3 units
• Class Schedule: Daily : 4:00 – 5:00 & 7:00 – 8:00
• School Year: 2020-2021
• Room: 105
• Instructor: Lorisa K. Ceniza
• E-mail: lorisaceniza@gmail.com
• Consultation Hours: class scheduled time

School’s Mission :Providing Student potentials for productive and God loving citizenry, dedicated to modernized facilities and updated
management and teaching- learning practices to meet socio- civic, economic and moral involvement and accountability of all stakeholders.

School’s Vision :Holistic Education Training Development and Global advantage for Quality life to Honor God, Country, and
Humanity.

Program’s Vision : Strongly motivated Business Education Department to provide good foundation of career knowledge in business and
management, entrepreneurial promotion and economic learning growth toward global competitiveness and citizenship empowerment.

Program’s Mission : In view of its pursuit for global competitiveness and citizenship empowerment, the business Education Department
aims to :
1. Modernize the principles and knowledge in business and management and entrepreneurial skills
2. Acquire systematic, practical and realistic learning dimensions designed for technical and professional advancement
3. Navigate various techniques in learning far ranging economic and non-economic consequences of business operation
 4. Actively participate in the constant stream of change affecting the business sphere
5. Grasp business and employment opportunities in accordance with its objectives
6. Enhanced a well motivated team to achieve them

Degree :Bachelor of Science in Business Administration

Course Number :ABM 101

Course Title :Fundamentals of Accountancy, Business and Management

Number of Unit :3

Number of Hours : 54 hours

Prerequisite :None
Course Requirements
Written Works ------------------------------ 50%
Major Exams ------------------------------ 50%
(Prelim, Midterm, Semi-final, Final)
__________________

Total: 100%

Course Description:
The course introduces the accounting concepts, principles, and procedures needed in the bookkeeping and financial presentation of single
proprietorships and corporations engaged in service and merchandising operations.  Emphasis is placed upon the principles that govern the construction and
operation of accounts, which then allow for periodic analysis, interpretation, valuation and income determination to take place

Course Learning Outcomes:

At the end of the course, the students should be able to:

Knowledge
1. Demonstrate an appropriate mastery of the concepts and basic accounting principles.
2. Demonstrate an appropriate mastery of the accounting process.
3. Demonstrate an appropriate mastery of the basic business transactions and the preparation of accounting statements.

Skills
 1. Demonstrate competency in applying course knowledge to analyze and successfully solve course specific problems.
2. Demonstrate the ability in applying fundamental accounting concepts and principles, as well as to develop the capability to perform the
basic accounting functions: the recognition, valuation, measurement and recording of the most common business transactions and the
preparation of accounting statements.

Values
1. Demonstrate the ability to identify ethical issues in accounting process and apply the ethical principles and rules in recording business
transaction and to make accounting statements and financial worksheets.

Course Outline:
 TOPICS AND TIME LEARNING OUTCOMES ACTIVITIES, LEARNING RESOURCES AND
ALLOTED ASSESSMENT
BLENDED OFFLINE (FLEX,
(ASYNCHRONOUS) MODIFIED AND
ASYNCHRONOUS)
PRELIM  Define accounting and describe the Via Email and Messenger via learning modules
 Accounting as an nature of accounting
Information System  Explain the functions of accounting 1.Close reading 1. Close reading
in business - articles -modules
 Identify the purpose of financial - essay -conceptual mapping
statements - time-limit quiz -essay
 Identify the users of financial
statement and their use of the
financial statements

 Differentiate the forms of business

organization
 Identify the advantages ,
disadvantages, and business
 Forms of Business requirements of each type of
Organizations and business according to activities
Types of Businesses  Identify the advantages and
disadvantages of each form of
business organization
 Compare and contrast the types of
business according to activities

MIDTERM
 Basic Accounting  Explain the various accounting Via Email and Messenger Activities: via learning
Concepts And concepts and principles modules
Principles 1.Close reading
 Solve exercises on accounting - articles 1. Close reading
principles - essay -modules
- time-limit quiz -identification
 Discuss the major groups of -essay
 Books of Accounts accounts and the accounts under 2.Mid-term Exam
each group
2. Mid-term Exam
 Prepare a chart of accounts

 Illustrate the accounting equation

References:
Solita A. Frias, Erlinda C. Pefianco, Ed. D. Fundamentals of Accountacy, Business and Management 1 Copyright 2016 by the Phoenix Publishing House
Inc. and Solita A. Frias

Prepared by: Noted by:

LORISA K. CENIZA MARY ANN L. LONGAKIT, MBA

Instructor BSBA Dean

Approved:

LILYBETH A. VILLEGAS
School Administrator