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Audit in CIS Syllabus
Audit in CIS Syllabus
COURSE SYLLABUS
COURSE
COURSE CODE: IT 126 COURSE NAME: AUDIT IN CIS ENVIRONMENT 3.0 UNITS
CREDITS:
ONLINE Schedule:
FLEXIBLE LEARNING EVERY10:40 AM-
12:30PM OF
PRE-REQUISITE: INTERMEDIATE ACCOUNTING 2 TYPE OF COURSE: LECTURE
MODE (Contact Hour):
MONDAY
PRE-REQUISITE COURSE TO: NONE TOTAL NUMBER OF HOURS: 54.0 hours
Information Technology throughout the world has revolutionized and dramatically changed the manner in which the
business is conducted today. Computerization has a significant effect on organization control, flow of document information
COURSE processing and so on. Auditing in a CIS environment even though has not changed the fundamental nature of auditing, it has
DESCRIPTION: definitely caused substantial changes in the method of evidence collection and evaluation. This also requires auditors to
become knowledge about computer environment (Hardware, software etc.) and keep pace with rapidly changing
technology, even to the extent of using sophisticated Audit software
VISION: Persons who are Mature, Competent and Dynamic Believers in the Supreme Being, conscious of their interdependence and in right
relationship with one another and the rest of the creation.
MISSION: We, at Saint Columban College, guided by the gospel values of WISDOM, JUSTICE and CHARITY, commit ourselves to develop fully the
talents, and capabilities of the students through holistic quality programs, which aim to help them live their faith, attain academic excellence
and perform their responsibilities towards God, society and the rest of the creation
GOALS: 1. To create a climate that will enable the students to cultivate the values of wisdom, justice, and charity.
2. To develop students who manifest critical thinking and problem-solving skills through scientific investigation.
3. To produce technologically skilled graduates who can articulate their thoughts in cohesive and understandable terms.
4. To create an atmosphere that deepens the social commitment of students to help improve the quality of life in their community and the
environment.
SAINT COLUMBAN COLLEGE
San Francisco District, Pagadian City
COLLEGE OF BUSINESS EDUCATION
Summer Academic Year 2019– 2020
COURSE SYLLABUS
SAINT COLUMBAN COLLEGE
San Francisco District, Pagadian City
COLLEGE OF BUSINESS EDUCATION
Summer Academic Year 2019– 2020
COURSE SYLLABUS
COURSE SYLLABUS
COURSE SYLLABUS
CONSULTATION HOURS:
Tuesday / Thursday: 2:00 – 3:00 pm
Wednesday: 2:00 – 4:00 pm
Contact Number: 09381715396
email Address:carlfuerzas@gmail.com
Midterm (27 hours) INSTRUCTOR’S GUIDE
Week 5-7 - No. of hours per week 1. Classroom Design/Course Delivery (WELA)
Topics/Objectives 1) Discontinued Operation
SAINT COLUMBAN COLLEGE
San Francisco District, Pagadian City
COLLEGE OF BUSINESS EDUCATION
Summer Academic Year 2019– 2020
COURSE SYLLABUS
At the end of this module, the students must be able Discontinued Operation (http://bitly.ws/8HcN)
to: 1. Definition 2) Accounting Changes
1. To understand the concept of Discontinued 2. Component of an Entity (http://bitly.ws/8HcP)
3. Timing of reporting
operation
4. Abandoned discontinued operation
2. To know the recognition of a discontinued 2. Teaching Techniques
operation Diagnostics
Accounting Changes
3. To know the presentation of a discontinued Video Presentation
(Change in Accounting Estimate)
operation in the statement of financial 1. Definition of accounting Changes Lecture (Slide Deck)
position 2. Change in accounting Estimate Problem Based Learning
4. To identify the categories of accounting 3. Midterm Assessment
change Change in Accounting Policy and Prior Period Online Exam (Class Marker)
5. To understand the concept of a change in Errors Exam content (http://bit.ly/3gQUH2p)
accounting estimate 1. Definition of accounting policy STUDENT’S ACTIVITY(http://bitly.is/370JnfN)
6. To know the recognition and reporting of 2. Requirement for change in accounting policy 1. Case study analysis
change in accounting estimate 3. Absence of accounting standard
4. Treatment of prior period errors
2. Essay
7. To understand the concept of a change in CONSULTATION HOURS:
accounting policy Tuesday / Thursday: 2:00 – 3:00 pm
8. To know the recognition and reporting of Wednesday: 2:00 – 4:00 pm
prior period errors Contact Number: 09381715396
email Address:carlfuerzas@gmail.com
Prefinal (27 hours) Statement of Cash Flows
Week 5-7 - No. of hours per week 1. Definition of statement of Cash Flows INSTRUCTOR’S GUIDE
2. Primary Purpose of statement of cash flows Classroom Design/Course Delivery (WELA)
3. Operating, Investing and Financing Activities 1) Statement of Cash Flows
SAINT COLUMBAN COLLEGE
San Francisco District, Pagadian City
COLLEGE OF BUSINESS EDUCATION
Summer Academic Year 2019– 2020
COURSE SYLLABUS
At the end of this module, the students must be able 4. Non Cash transactions (http://bitly.ws/8HcN)
to: 5. Direct and Indirect Method 2) Book Value per share
1. To understand the nature and purpose of a (http://bitly.ws/8HcP)
statement of Cash Flows
Book Value per share 3. Basic earnings per share
1. Definition of book value per share
2. To understand the classification of cash flows as 2. Liquidation value of preference share (http://bitly.ws/8HcR)
operating, investing and financing 3. Cumulative preference share Teaching Techniques
3. To be able to prepare a statement of cash flows 4. Noncumulative preference share Diagnostics
using the indirect method 5. Participating preference share Video Presentation
4. To define book value per share Problem Based Learning
5. To understand the noncumulative, cumulative, Prefinal Assessment
Basic earnings per share
nonparticipating and participating feature of a 1. Definition of earnings per share Online Exam (Class Marker)
preference share. 2. Uses of earnings per share Exam content (http://bit.ly/3gQUH2p)
6. To distinguish preference as to assets and 3. Ordinary Share STUDENT’S ACTIVITY(http://bitly.is/370JnfN)
preference as to dividents. 4. Basic Earnings per Share 1. Case study analysis
7. To define earnings per share 5. Average shares outstanding
2. Essay
8. To know the proper presentation of EPS CONSULTATION HOURS:
9. To know the formula in computing basic earnings Tuesday / Thursday: 2:00 – 3:00 pm
per share Wednesday: 2:00 – 4:00 pm
10. To determine the weighted average number of
Contact Number: 09381715396
ordinary shares.
Topics/Objectives email Address:carlfuerzas@gmail.com
Final (27 hours)
INSTRUCTOR’S GUIDE
Week 5-7 - No. of hours per week
SMEs- Definition Classroom Design/Course Delivery (WELA)
1. Definition of SMEs 1) SMEs- Definition (http://bitly.ws/8HcN)
SAINT COLUMBAN COLLEGE
San Francisco District, Pagadian City
COLLEGE OF BUSINESS EDUCATION
Summer Academic Year 2019– 2020
COURSE SYLLABUS
At the end of this module, the students must be able 2. Public Accountability 2) SME- Financial Statement
to: 3. SME under Philippine Jurisdiction (http://bitly.ws/8HcP)
4. Micro business entities
1. To understand the meaning of small and 3.) SMEs- Assets, Liabilities and Equity
5. Reconciliation of PFRS for SMEs and previous
medium-sized entities or SMEs as defined by IASB accounting framework (http://bitly.ws/8HcP)
2. To determine whether an entity has public
accountability SME- Financial Statement Teaching Techniques
3. To know the definition of an SME under 1. General feature of Financial Statement Diagnostics
Philippine Jurisdiction 2. Components Video Presentation
4. To understand the opening statement of Financial 3. Notes to Financial Statements Lecture (Slide Deck)
4. Related Parties- SMEs
position of a first time adopter of PFRS for SMEs. Problem Based Learning
5. Accounting Changes- SMEs
5. To know the general features of financial Final Assessment
statements under PFRS for SMEs and full PFRS SMEs- Assets Online Exam (Class Marker)
6. To identify the complete set of financial 1. Inventories Exam content (http://bit.ly/3gQUH2p)
statements of an SME 2. Basic Financial Instruments
7. To compare related parties and events after 3. Investment in Associate STUDENT’S ACTIVITY(http://bitly.is/370JnfN)
reporting period under PFRS for SMEs and full 4. Investment property
5. PPE and other assets
Case study analysis
PFRS Essay
8. To know measurement of inventory of an SME CONSULTATION HOURS:
9. To know the measurement of investment in Tuesday / Thursday: 2:00 – 3:00 pm
associate of an SME Wednesday: 2:00 – 4:00 pm
10. To know the measurement of investment SMEs- Liabilities Contact Number: 09381715396
property of an SME 1. Provision and Contingencies
2. Leases email Address:carlfuerzas@gmail.com
11. To know the initial and subsequent
3. Employee Benefits
SAINT COLUMBAN COLLEGE
San Francisco District, Pagadian City
COLLEGE OF BUSINESS EDUCATION
Summer Academic Year 2019– 2020
COURSE SYLLABUS
GRADING SYSTEM:
Assessment:
Varied evaluation strategies will be utilized to document learning achieved in this course. One hundred percent (100%) is the highest point one can earn
based on the following Parameters:
Class Attendance/ Assignment - 20%
Quizzes/Oral presentation - 40%
SAINT COLUMBAN COLLEGE
San Francisco District, Pagadian City
COLLEGE OF BUSINESS EDUCATION
Summer Academic Year 2019– 2020
COURSE SYLLABUS
Assessment Details:
Upon completion of this course, students will have developed an understanding of the topics specified above.
Grading System:
Grades will be allocated based on the percentage earned:
COURSE EXPECTATIONS:
Students of this course are expected to:
1. Observe the rules and regulations of the institutions regarding the proper decorum, attendance and the general requirements for a/an
SAINT COLUMBAN COLLEGE
San Francisco District, Pagadian City
COLLEGE OF BUSINESS EDUCATION
Summer Academic Year 2019– 2020
COURSE SYLLABUS
COURSE SYLLABUS
FORMAT OF PAPERS (This is followed in any requirement that will be submitted in class)
COURSE SYLLABUS
CARL JOSEPH C. FUERZAS, CPA CHRISTIAN CLYDE CHING, CPA DR. SUSAN M. RAMIREZ
Instructor Dean, College of Business Education VPAA
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STUDENT’S ACKNOWLEDGMENT
I, __________________________________, a graduate student of the _________ Program hereby acknowledge receipt of the herewith attached
Course Syllabus of _____________________________________, Summer of SY 2019-2020.
_________________________________
Student’s Signature over Printed Name Date:_________________________ Time: ______________