RAMON MAGSAYSAY MEMORIAL COLLEGES

College of Accountancy
Pioneer Avenue, General Santos City
Document Type: Document No.: DAP-03-08-
Instructional Materials Issue No.: 001 , s. 2019 Revision No.: 01
Document Title: Effective Date:
Syllabus Page 1

VISION√ CORE VALUES

RMMC is an institution of innovative development and excellence. 1. Love of God 2. Integrity 3. Patriotism 4. Service 5. Excellence

MISSION INSTITUTIONAL GRADUATE ATTRIBUTES INSTITUTIONAL LEARNING OUTCOMES (ILO)

RMMC is committed to realize human potentials through holistic education. 1. Critical and Creative Thinker a. Employ principles and procedures in solving problems.
b. Generate solutions in addressing real-life challenges.
GOALS AND OBJECTIVES 2. Effective Communicator c. Exhibit competencies in verbal, non-verbal, visual and
1. Provide holistic academic programs aligned with industry needs and standards. written communication in various professional
2. Create, disseminate and utilize researches for the benefit of the community. endeavours in global context.
3. Establish a highly visible community outreach program. 3. Reflective and innovative lifelong learner d. Demonstrate moral and ethical standards.
4. Collaborate with working networks, linkages and consortia. e. Innovate ideas in making life-long decisions.
4. Patriotic and Service-oriented citizen f. Promote nationalism and volunteerism to protect the
interest of the nation.
g. Engage in community extension and outreach
programs.
5. Proactive Leader h. Manifest visionary leadership with integrity in building
a better nation.

ILO
Program Learning Outcomes (PLO) V M a b c d e f g h
The graduates of the program are expected to:

Resolve business issues and problems, with a global and strategic perspective using knowledge and technical proficiency in the areas of financial accounting and ∕ ∕ ∕ ∕
reporting, cost accounting and management accounting, accounting and control, taxation and accounting information system.
Conduct accountancy research though independent studies of relevant literature and appropriate use of accounting theory and methodologies ∕ ∕ ∕ ∕
Employ Technology as a business tool in capturing financial and non-financial information ∕ ∕ ∕
Apply knowledge and skills to successfully respond to various types of assessments; and (including professional licensure and certifications). ∕ ∕ ∕
Confidently maintain a commitment to good corporate citizenship, social responsibility and ethical practice in performing functions as an accountant ∕ ∕ ∕ ∕
Effectively communicate orally and in writing using both English and Filipino ∕ ∕ ∕
Work effectively and independently in multi-disciplinary and multi-cultural teams ( PQF level 6) ∕ ∕ ∕ ∕ ∕ ∕
Act in recognition of professional, social and ethical responsibility ∕ ∕ ∕
Preserve and promote “ Filipino historical and cultural heritage” ( based on RA7722) ∕ ∕ ∕
 RAMON MAGSAYSAY MEMORIAL COLLEGES
College of Accountancy
Pioneer Avenue, General Santos City
Document Type: Document No.: DAP-03-08-
Instructional Materials Issue No.: 001 , s. 2019 Revision No.: 01
Document Title: Effective Date:
Syllabus Page 2

PLO
Course Learning Outcomes (CLO)
a b c d e f g h i
Knowledge
1. Understand the basic legal provisions governing the three major kinds of business organizations under the law / / /
2. Distinguish the legal attributes between a partnership, corporation and cooperative / /
3. Explain the legal requirements in the perfection and execution of business transactions / / /
4. Familiarize themselves with the possible legal ramifications of unsound business practices / / / / /
Skills
5.  Organize and comply with the legal requirements of organizing and maintaining a partnership and a corporation / / /
6. Communicate of all relevant legal requisites in the execution of legal business transactions / / / /
7. Develop competence in management through legal compliance / / / /
8. Debate and articulate arguments relating to business organizations’ court case through the perspective of appellant and / /
defendant
Values
9. Observe at all times honesty, integrity and fair dealings / /
10. Inculcate the fiduciary duties of management in these business organizations / / / /
11. Be aware of the social responsibility of these business organizations and transactions / / /

COURSE DESCRIPTION

This course is intended to give the students a broad knowledge of legal provisions governing business associations - limited liability company, partnership, and corporations. Topics include: nature of partnerships;
elements and kinds of partnership; formalities required; rules of management, distribution of profits, and sharing of losses and liabilities; modes of dissolution; limited partnership; nature and classes of
corporations; requirements for incorporation; powers of a corporation (expressed, implied, and incidental); Board of Directors; classes of stock; powers and obligations of stockholders; majority and minority
controls; corporate reorganization (mergers, consolidations, and other business combinations); modes of dissolution and liquidation; and statutory books, records, and returns required for a corporation. This
course is the second in the series of three courses that cover the topic on regulatory framework governing business transactions and business organizations/associations, and of business laws including their
legal implications. The courses tackle pertinent legal provisions, general principles, concepts, and underlying philosophy of the laws applicable to commerce and business. The students are given working
knowledge to apply the various regulatory framework measures and the pertinent provisions of the law relative to particular business scenarios. They are also familiarized with clients’ rights and remedies, with the
handling of disputes on regulatory issues. The various regulatory offices that they will be interacting with are discussed including basic regulations that they will derive benefit from. This course is intended to give
the students a broad knowledge of legal provisions governing business associations - partnership, corporations (including foreign corporations), and cooperatives. The course discusses their
organization/formation, registration, administration, rights, powers, duties and obligations, dissolution, liquidation, and other relevant topics. 

PRE-REQUISITE(S)

Law 1

COURSE NUMBER

Law 2 Business Law and Regulations

 RAMON MAGSAYSAY MEMORIAL COLLEGES
College of Accountancy
Pioneer Avenue, General Santos City
Document Type: Document No.: DAP-03-08-
Instructional Materials Issue No.: 001 , s. 2019 Revision No.: 01
Document Title: Effective Date:
Syllabus Page 3

CREDIT UNIT

3 units

TIME ALLOTMENT

5 contact hours every week

COURSE CONTENTS

(CLO)
Outcomes
Course
Time Course Assessment Assessment
Learning Topic Learning Outcomes (TLO) Teaching Strategies or Methodology Resources and OERs
Frame Content Activity Results/Proof
Outcom
/Evidences
es

PRELIM GRADING PERIOD

Week 1   Orientation At the end of the chapter, the The instructor will:   Student Handbook
Day 1 about the students are expected to: ---Explain (Synchronous)
Institution’s the Institution’s VMG, Program’s VMG 1.  Start the class with the 1-minute silence for prayer by
VMG, -Create the online accounts needed for playing and screensharing the video on Beginning an Online
Program’s the course Class
VMG and 2. Introduce as the mentor to students in learning the course. 
Course Explain this in the context of student’s individual pace of
requirements learning.
3. Inform students on the nature of the summative assessment
of the course in an objective type test
4. Randomly ask students to articulate their expectations from
the online class
5. Contextualize the expectations of students from the online
class by:
a. reiterating to them that they shall learn from the online class
based on their individual pace of learning from the e-materials of
every essential topic of the course
b. informing them about the:
i. asynchronous mechanism (inform them how you will
reach them regularly)
ii. small group synchronous mechanism or a one-on-one
real-time meeting with them in facilitating their learning through
a platform that you will use in giving feedback about their
 RAMON MAGSAYSAY MEMORIAL COLLEGES
College of Accountancy
Pioneer Avenue, General Santos City
Document Type: Document No.: DAP-03-08-
Instructional Materials Issue No.: 001 , s. 2019 Revision No.: 01
Document Title: Effective Date:
Syllabus Page 4

performance in the Summative assessments per essential topic,

(Asynchronous)
1. distribute the flashdrive containing the instructional
materials with specific directives on how the students will use
the materials and follow the schedule

Week 1 1, 2, 5 Part I: At the end of the chapter: the  The instructor will: Scores on
Day 2-3 Partnership students are expected to: Day 2 (Asynchronous) Formative Case Study
General 1. Define the meaning of partnership Assessment: and Recitation https://www.chanrobles.co
Provisions 2. List the characteristics, classification 1.(With Full Connectivity) Advise the students to download and Class Discussion evaluated m/legal1.htm;
and elements of partnership view the file “Lecture 1” from the google drive through Rubric
3. Distinguish partnership from co- OR no. 1 & 2: https://www.philippinejusti
ownership, co-possession, CPG, and joint (With Low Connectivity) Advise the students to view the file Summative TLO 4,5 ce.com/partnership.html
associations. “Lecture 1” from the flashdrive Assessment:
4. Critic the formalities of a contract of 2.(With Full Connectivity) Give assignment CASE STUDY 1 For Case Study 1:
partnership TOCAO and BELO v CA and ANAY through ClassIn RMMC -Case Study 1 https://lawphil.net/judjuris
5. Explain the concepts of particular LMS -Recitation on /juri2004/nov2004/gr_151
partnership and universal partnership  (With Low Connectivity) Advise the students via PM Messenger Case Study 319_2004.html
to view file “Case Study 1” from the flashdrive
ClassIn RMMC LMS
Day 3
Messenger
1. Collect the Case Study 1 (Asynchronous)
(With Full Connectivity) Through ClassIn RMMC LMS Rubric 1 & 2
(With Low Connectivity) Through Private Message on Facebook
Messenger
2. Conduct open discussion and recitation about the assignment
and lecture ; consult the students regarding with their
performance (Synchronous)
(With Full Connectivity) Through ClassIn RMMC LMS
 
 
Week 1 1, 2, 4 Obligations At the end of the chapter: the Week 1 Day 4 (Asynchronous) Summative Scores on https://www.chanrobles.co
Day 4-5 of the students are expected to: Assessment: Case Study m/legal1.htm;
Partners 1. Illustrate the relations created by a 1.(With Full Connectivity) Advise the students to download and and Recitation
Week 2   contract of partnership view the file “Lecture 2” from the google drive -Case Study 2 evaluated https://lawphil.net/judjuris
Day 1 2. Determine the commencement and OR -Recitation on through Rubric /juri1931/sep1931/gr_348
 RAMON MAGSAYSAY MEMORIAL COLLEGES
College of Accountancy
Pioneer Avenue, General Santos City
Document Type: Document No.: DAP-03-08-
Instructional Materials Issue No.: 001 , s. 2019 Revision No.: 01
Document Title: Effective Date:
Syllabus Page 5

term of partnership. (With Low Connectivity) Advise the students to view the file Case Study no. 1 & 2: 40_1931.html
3. Enumerate the obligations with respect “Lecture 2” from the flashdrive TLO 5,6
to contribution of money, property and 2.(With Full Connectivity) Give assignment Case Study 2 For Case Study 2:
industry TORRES v CA https://lawphil.net/judjuris
4.  Discuss the all of the obligations of through ClassIn RMMC LMS /juri1978/jan1978/gr_3982
managing partner  (With Low Connectivity) Advise the students via PM Messenger 2_1978.html
5. Delineate the property rights of a to view file “Case Study 2” from the flashdrive
partner
6. State the obligations of the partner Week 1 Day 5 ClassIn RMMC LMS
with regard to third persons 1. Collect the Case Study 2 (Asynchronous)
(With Full Connectivity) Through ClassIn RMMC LMS Messenger
(With Low Connectivity) Through Private Message on Facebook
Messenger Rubric 1 & 2
2. Conduct open discussion and recitation about the assignment
and lecture ; consult the students regarding with their
performance (Synchronous) Summative Scores on
Week 2 Day 1 Assessment: Online Quiz:
1. Conduct online quiz through ClassIn RMMC LMSs -Online Quiz TLO 1,2,3,4
(Asynchronous)

Week 2 1, 3, 8  Dissolution At the end of the chapter: the Week 2 Day 2 (Asynchronous) Formative Scores on
Day 2-4   students are expected to: Assessment: Case Study https://www.chanrobles.co
  1.(With Full Connectivity) Advise the students to download and Class Discussion and Recitation m/legal1.htm;
  1. Explain the effects of change in view the file “Lecture 3” from the google drive evaluated
  membership of a partnership OR Summative through Rubric https://www.philippinejusti
2. Illustrate the power of partner to bind (With Low Connectivity) Advise the students to view the file Assessment: no. 1 & 2 : ce.com/partnership.html
dissolved partnership to third persons. “Lecture 3” from the flashdrive TLO 3,4
3. Discuss the effect of dissolution on 2.(With Full Connectivity) Give assignment Case Study 3 G.R. -Case Study 3 For Case Study 3:
partner’s existing liability No. 136448 November 3, 1999 -Recitation on https://lawphil.net/judjuris
4. Identify the right of partner to rescind LIM TONG LIM, petitioner, vs. PHILIPPINE FISHING GEAR Case Study /juri1978/jan1978/gr_3982
contract of partnership, rights of retiring, INDUSTRIES, INC., respondent. 2_1978.html
or of estate of deceased, partner when through ClassIn RMMC LMS
business is continued.  (With Low Connectivity) Advise the students via PM Messenger ClassIn RMMC LMS
5. State when is the accrual and to view file “Case Study 3” from the flashdrive
prescription of a partner’s right to account Messenger
of his interest Week 2 Day 3
6. Determine when liquidation is not 1. Collect the Case Study 3 (Asynchronous) Google Meet
required. (With Full Connectivity) Through ClassIn RMMC LMS
(With Low Connectivity) Through Private Message on Facebook Rubric 1 & 2
 RAMON MAGSAYSAY MEMORIAL COLLEGES
College of Accountancy
Pioneer Avenue, General Santos City
Document Type: Document No.: DAP-03-08-
Instructional Materials Issue No.: 001 , s. 2019 Revision No.: 01
Document Title: Effective Date:
Syllabus Page 6

Messenger
2. Conduct open discussion and recitation about the assignment Scores on
and lecture ; consult the students regarding with their Online Quiz:
performance (Synchronous) TLO 1,2,5,6

Week 2 Day 4 Summative https://www.chanrobles.co

1. Conduct online quiz through ClassIn RMMC LMSs Assessment: m/legal1.htm;
(Asynchronous) -Online Quiz
https://www.philippinejusti
ce.com/partnership.html

For Case Study 4:

https://lawphil.net/judjuris
/juri1979/feb1979/gr_l_27
343_1979.html

ClassIn RMMC LMS

Messenger

Rubric 1 & 2

Google Meet
 
Week 2 Limited At the end of the chapter, the Week 2 Day 5 (Asynchronous) Formative Scores on
Day 5 2, 3, 8 Partnership students are expected to: Assessment: Case Study
1. Describe each kind of obligation and its 1.(With Full Connectivity) Advise the students to download and Class Discussion and Recitation
Week 3 requisites view the file “Lecture 4” from the google drive evaluated
Day 1-2 2. Discuss the different kinds of conditions OR Summative through Rubric
and its effect to the obligation (With Low Connectivity) Advise the students to view the file Assessment: no. 1 & 2 :
3. Deliberate the rules in case of loss, “Lecture 4” from the flashdrive TLO 4,5
deterioration or improvement of thing 2.(With Full Connectivity) Give assignment Case Study 4 -Case Study 4
4. Portray the alternative remedies for the G.R. No. 172690 March 3, 2010 HEIRS OF JOSE LIM, -Recitation on
injured party represented by ELENITO LIM, Petitioners, Case Study
5. Provide real life situations for each kind vs.
of obligation. JULIET VILLA LIM, Respondent.
through ClassIn RMMC LMS
 (With Low Connectivity) Advise the students via PM Messenger
to view file “Case Study 4” from the flashdrive
 RAMON MAGSAYSAY MEMORIAL COLLEGES
College of Accountancy
Pioneer Avenue, General Santos City
Document Type: Document No.: DAP-03-08-
Instructional Materials Issue No.: 001 , s. 2019 Revision No.: 01
Document Title: Effective Date:
Syllabus Page 7

Week 3 Day 1
1. Collect the Case Study 4 (Asynchronous)
(With Full Connectivity) Through ClassIn RMMC LMS
(With Low Connectivity) Through Private Message on Facebook
Messenger
2. Conduct open discussion and recitation about the assignment Scores on
and lecture; consult the students regarding with their Online Quiz:
performance (Synchronous) TLO 1,2,3,
(With Full Connectivity) Through Google Meet

Week 3 Day 2
1. Conduct online quiz through ClassIn RMMC LMSs
(Asynchronous) Summative
Assessment:
-Online Quiz

Week 3
Day 3 The instructor will conduct Unit Test through ClassIn RMMC LMSs. (Asynchronous)
Week 3
Day 4 The instructor will conduct Prelim Examination through ClassIn RMMC LMSs. (Asynchronous)
Week 3 The instructor will distribute grades and discuss the answers in examination. The instructor will also consult the students regarding with their performance. (Synchronous)
Day 5 (With Full Connectivity) Through Google Meet

MIDTERM GRADING PERIOD

Week 4 1,2,3 4, Part II: At the end of the chapter: the Week 4 Day 1 (Asynchronous)
Day 1-5 9 Corporation students are expected to:   Scores on
Code 1. Enumerate the classifications of 1.(With Full Connectivity) Advise the students to download and   Case Study http://www.sec.gov.ph/w
corporations under the code; other view the file “Lecture 5” from the google drive Formative and Recitation p-
 RAMON MAGSAYSAY MEMORIAL COLLEGES
College of Accountancy
Pioneer Avenue, General Santos City
Document Type: Document No.: DAP-03-08-
Instructional Materials Issue No.: 001 , s. 2019 Revision No.: 01
Document Title: Effective Date:
Syllabus Page 8

1. General classifications of corporations; test of OR Assessment: evaluated content/uploads/2015/08/

Provisions distinctions between public and private (With Low Connectivity) Advise the students to view the file Class Discussion through Rubric Corporation_Code_of_the_
corporations. “Lecture 5” from the flashdrive no. 1 & 2 : Phils_Batas_Pambansa_68.
2.Incorporatio 2. Discuss the concept of founders’ Shares 2.(With Full Connectivity) Give assignment Case Study 5 Petron Summative TLO 6 pdf l
n and and treasury shares v. NCBA, 516 S 168 Assessment:
Organization 3. Determine the term of corporate through ClassIn RMMC LMS For Case Study 5:
of existence; extension of corporate term.  (With Low Connectivity) Advise the students via PM Messenger -Case Study 5 https://lawphil.net/judjuris
Corporations 4. Calculate the minimum subscription to view file “Case Study 5” from the flashdrive -Recitation on /juri2018/jul2018/jul2018.
and paid-up capital; computation of the Case Study html
3. Board of 25% subscription requirement. Week 4 Day 2
Directors/ 5. Identify the change of corporate name; 1. Collect the Case Study 5 (Asynchronous) ClassIn RMMC LMS
Trustees/Offic limitation upon use of corporate name (With Full Connectivity) Through ClassIn RMMC LMS
ers 6. Explain the process of acquisition of (With Low Connectivity) Through Private Message on Facebook Messenger
Juridical Personality Messenger
7. Discuss the concept of estoppel to deny 2. Conduct open discussion and recitation about the lecture Rubric 1 & 2
corporate existence; corporation by (Synchronous)
estoppel without de facto existence. (With Full Connectivity) Through Google Meet Google Meet
8. Identify report of elections and
vacancies, disqualifications of Week 4 Day 3 (Asynchronous)
directors/trustees of officers, filling of
1.(With Full Connectivity) Advise the students to download and Scores on For Case Study 6:
vacancies in the office of directors or
view the file “Lecture 6” from the google drive Formative Case Study https://lawphil.net/judjuris
trustees. OR Assessment: and Recitation /juri2017/jul2017/gr_2209
(With Low Connectivity) Advise the students to view the file Class Discussion evaluated 26_2017.html
“Lecture 6” from the flashdrive through Rubric
2.(With Full Connectivity) Give assignment Case Study 6 March II Summative no. 1 & 2 :
Marketing v. Joson, December 12, 2011 through ClassIn RMMC Assessment: TLO 7
LMS
 (With Low Connectivity) Advise the students via PM Messenger -Case Study 6
to view file “Case Study 6” from the flashdrive -Recitation on
Case Study
Week 4 Day 4
1. Collect the Case Study 6 (Asynchronous)
(With Full Connectivity) Through ClassIn RMMC LMS
(With Low Connectivity) Through Private Message on Facebook
Messenger
2. Conduct open discussion and recitation about the assignment
and lecture; consult the students regarding with their Scores on
performance (Synchronous) Online Quiz:
 RAMON MAGSAYSAY MEMORIAL COLLEGES
College of Accountancy
Pioneer Avenue, General Santos City
Document Type: Document No.: DAP-03-08-
Instructional Materials Issue No.: 001 , s. 2019 Revision No.: 01
Document Title: Effective Date:
Syllabus Page 9

(With Full Connectivity) Through Google Meet TLO

1,2,3,4,5,8
Week 4 Day 5
1. Conduct online quiz through ClassIn RMMC LMSs
(Asynchronous)

Week 5 2, 3, 4 Powers of At the end of the chapter, the Week 5 Day 1 (Asynchronous)
Day 1-3 Corporations students are expected to: Formative
1. Explain power to extend or shorten 1.(With Full Connectivity) Advise the students to download and Assessment: Scores on
corporate term; Appraisal right of view the file “Lecture 7” from the google drive Class Discussion Case Study
dissenting stockholders. OR and Recitation
2. Describe powers to sell, lease, etc. all (With Low Connectivity) Advise the students to view the file Summative evaluated
or substantially all corporate assets; “Lecture 7” from the flashdrive Assessment: through Rubric
authority of the board; appraisal right of 2.(With Full Connectivity) Give assignment Case Study 7 no. 1 & 2 :  
dissenting stockholder, powers to acquire Pilipinas v. SEC, 356 SCRA 193 -Case Study 7 TLO 1,2  
own shares; conditions for the exercise of through ClassIn RMMC LMS -Recitation on http://www.sec.gov.ph/w
the power; trust fund doctrine, power to  (With Low Connectivity) Advise the students via PM Messenger Case Study p-
invest funds in other corporations or for to view file “Case Study 7” from the flashdrive content/uploads/2015/08/
other purposes, powers to enter into Corporation_Code_of_the_
management contract; limitations on the Week 5 Day 2 Phils_Batas_Pambansa_68.
power. 1. Collect the Case Study 7 (Asynchronous) pdf l
(With Full Connectivity) Through ClassIn RMMC LMS
(With Low Connectivity) Through Private Message on Facebook For Case Study 7:
Messenger https://lawphil.net/judjuris
2. Conduct open discussion and recitation about the assignment /juri2018/sep2018/sep201
and lecture; consult the students regarding with their 8.html
performance (Synchronous)
(With Full Connectivity) Through Google Meet ClassIn RMMC LMS
Scores on
Week 5 Day 3 Online Quiz: Messenger
1. Conduct online quiz through ClassIn RMMC LMSs TLO 1,2
(Asynchronous) Rubric 1 & 2

Google Meet
 
Summative  
Assessment:  
-Online Quiz  
Week 5 1, 3, 11 By Laws At the end of the chapter, the
 RAMON MAGSAYSAY MEMORIAL COLLEGES
College of Accountancy
Pioneer Avenue, General Santos City
Document Type: Document No.: DAP-03-08-
Instructional Materials Issue No.: 001 , s. 2019 Revision No.: 01
Document Title: Effective Date:
Syllabus Page 10

Day 4-5 students are expected to: Week 5 Day 4 (Asynchronous) Formative http://www.sec.gov.ph/w
1. Define by-laws. Assessment: Scores on p-
Week 6 2. Explain the function of by-laws 1.(With Full Connectivity) Advise the students to download and Class Discussion Case Study content/uploads/2015/08/
Day 1 3. Describe the operation and binding view the file “Lecture 8” from the google drive and Recitation Corporation_Code_of_the_
effect of by-laws OR Summative evaluated Phils_Batas_Pambansa_68.
4. Enumerate the content of by-laws. (With Low Connectivity) Advise the students to view the file Assessment: through Rubric pdf l
5. Explain the amendment and repeal of “Lecture 8” from the flashdrive no. 1 & 2 :
by-laws and adoption of new by-laws. 2.(With Full Connectivity) Give assignment through ClassIn -Case Study 8 TLO 5 For Case Study 8:
6. Explain the filing and effectivity of RMMC LMS -Recitation on https://lawphil.net/judjuris
amended or new by-laws.  (With Low Connectivity) Advise the students via PM Messenger Case Study /juri2018/sep2018/sep201
to view file “Case Study 8” from the flashdrive 8.html

Week 5 Day 5 ClassIn RMMC LMS

1. Collect the Case Study 8 (Asynchronous)
(With Full Connectivity) Through ClassIn RMMC LMS Messenger
(With Low Connectivity) Through Private Message on Facebook
Messenger Rubric 1 & 2
2. Conduct open discussion and recitation about the assignment
and lecture; consult the students regarding with their Google Meet
performance (Synchronous)
(With Full Connectivity) Through Google Meet Summative Scores on
Assessment: Online Quiz:
Week 6 Day 1 -Online Quiz TLO 1,2,3,4,6
1. Conduct online quiz through ClassIn RMMC LMSs
(Asynchronous)
 RAMON MAGSAYSAY MEMORIAL COLLEGES
College of Accountancy
Pioneer Avenue, General Santos City
Document Type: Document No.: DAP-03-08-
Instructional Materials Issue No.: 001 , s. 2019 Revision No.: 01
Document Title: Effective Date:
Syllabus Page 11

Week 6 Meetings, At the end of the chapter, the
Day 2 3, 4, 9 Stocks and students are expected to:
Stockholders 1. Identify the place and time of meetings
, and of directors or trustees, presiding officer
Corporate at meetings and right to vote in
Books and corporations; manner of voting;
Records representative voting.
2. Describe the liability of stockholder for
interest on unpaid subscription, recovery
of stock unlawfully sold and effect of
stock delinquency.
3. Describe the books and records to be
kept by corporations, right to inspect
corporate books and remedies and
sanctions for enforcement of right
Week 6 Day 2 (Asynchronous) http://www.sec.gov.ph/w
p-
1.(With Full Connectivity) Advise the students to download and content/uploads/2015/08/
view the file “Lecture 9” from the google drive Corporation_Code_of_the_
OR Phils_Batas_Pambansa_68.
(With Low Connectivity) Advise the students to view the file pdf l
“Lecture 9” from the flashdrive
For Case Study 8:
https://lawphil.net/judjuris
/juri2018/sep2018/sep201
8.html
ClassIn RMMC LMS
Messenger

Rubric 1 & 2

Google Meet

Week 6
Day 3 The instructor will conduct Unit Test through ClassIn RMMC LMSs. (Asynchronous)
Week 6
Day 4 The instructor will conduct Midterm Examination through ClassIn RMMC LMSs. (Asynchronous)
Week 6 The instructor will distribute grades and discuss the answers in examination. The instructor will also consult the students regarding with their performance. (Synchronous)
Day 5 (With Full Connectivity) Through Google Meet

FINAL GRADING PERIOD

Week 7 2, 6, 9 Non-Stock, At the end of the chapter, the Week 7 Day 1 (Asynchronous) Scores on http://www.sec.gov.ph/w
Day 1-2 Close, Special students are expected to: Formative Case Study p-
and Foreign 1. Define the meaning of dissolution; 1.(With Full Connectivity) Advise the students to download and Assessment: and Recitation content/uploads/2015/08/
Corporations; power to dissolve corporation; two legal view the file “Lecture 9” from the google drive Class Discussion evaluated Corporation_Code_of_the_
Dissolution steps in corporate dissolution; methods or OR through Rubric Phils_Batas_Pambansa_68.
causes of corporate dissolution. (With Low Connectivity) Advise the students to view the file Summative no. 1 & 2 : pdf l
2. Distinguish close corporation, “Lecture 9” from the flashdrive Assessment: TLO 5
educational corporation and religious 2.(With Full Connectivity) Give assignment Case Study 9 G.R. For Case Study 9:
 RAMON MAGSAYSAY MEMORIAL COLLEGES
College of Accountancy
Pioneer Avenue, General Santos City
Document Type: Document No.: DAP-03-08-
Instructional Materials Issue No.: 001 , s. 2019 Revision No.: 01
Document Title: Effective Date:
Syllabus Page 12

corporation No. 121948            October 8, 2001 -Case Study 9 https://www.lawphil.net/ju

3. Discuss dissolution by order of the
securities and exchange commission;
effects of dissolution
PERPETUAL HELP CREDIT COOPERATIVE, INC., petitioner, -Recitation on djuris/juri2018/jul2018/gr_
vs. Case Study 212034_2018.html
BENEDICTO FABURADA, SISINITA VILLAR, IMELDA
TAMAYO, HAROLD CATIPAY, and the NATIONAL LABOR ClassIn RMMC LMS
RELATIONS COMMISSION, Fourth Division, Cebu
City, respondents. Messenger
through ClassIn RMMC LMS
 (With Low Connectivity) Advise the students via PM Messenger Rubric 1 & 2
to view file “Case Study 9” from the flashdrive
Google Meet
Week 7 Day 2
1. Collect the Case Study 9 (Asynchronous)
(With Full Connectivity) Through ClassIn RMMC LMS
(With Low Connectivity) Through Private Message on Facebook
Messenger
2. Conduct open discussion and recitation about the assignment
and lecture; consult the students regarding with their
performance (Synchronous)
(With Full Connectivity) Through Google Meet

Week 7 2, 3, 10 Part III: At the end of the chapter, the Week 7 Day 3 (Asynchronous) Scores on https://www.gppb.gov.ph/l
Day 3-4 Cooperative students are expected to: Case Study aws/laws/RA_6938.pdf
1. Discuss the general concepts and 1.(With Full Connectivity) Advise the students to download and Formative and Recitation
1. Code General principles of cooperatives. view the file “Lecture 10” from the google drive Assessment: evaluated
Concepts and 2. List and define the general term in the OR Class Discussion through Rubric https://lawphil.net/statutes
Principles cooperative code (With Low Connectivity) Advise the students to view the file no. 1 & 2 : /repacts/ra2009/ra_9520_
2. Organization 3. Enumerate the 15 purposes of “Lecture 10” from the flashdrive Summative TLO 2 2009.html
and Registration organizing a cooperative 2.(With Full Connectivity) Give assignment Case Study 10 Assessment:
4.Illustrate the cooperative powers and G.R. No. 192945               September 5, 2012 For Case Study 10:
capabilities CITY OF IRIGA, Petitioner, -Case Study 10 https://batasnatin.com/law
5. Construct an articles of incorporation vs. -Recitation on -library/taxation-
CAMARINES SUR III ELECTRIC COOPERATIVE, INC. Case Study law/income-taxation/2015-
(CASURECO III), Respondent dumaguete-cathedral-
through ClassIn RMMC LMS credit-cooperative-vs-cir-
 (With Low Connectivity) Advise the students via PM Messenger tax-exemption.html
to view file “Case Study 10” from the flashdrive
ClassIn RMMC LMS
 RAMON MAGSAYSAY MEMORIAL COLLEGES
College of Accountancy
Pioneer Avenue, General Santos City
Document Type: Document No.: DAP-03-08-
Instructional Materials Issue No.: 001 , s. 2019 Revision No.: 01
Document Title: Effective Date:
Syllabus Page 13

Week 7 Day 2
1. Collect the Case Study 10 (Asynchronous) Messenger
(With Full Connectivity) Through ClassIn RMMC LMS
(With Low Connectivity) Through Private Message on Facebook Rubric 1 & 2
Messenger
2. Conduct open discussion and recitation about the assignment Google Meet
and lecture; consult the students regarding with their
performance (Synchronous)
(With Full Connectivity) Through Google Meet
Week 7 Membership; At the end of the chapter, the Week 7 Day 5 (Asynchronous) https://www.gppb.gov.ph/l
Day 5 Administratio students are expected to: 1.(With Full Connectivity) Advise the students to download and Formative Scores on aws/laws/RA_6938.pdf
n; Rights, 1.Determine who may be the members of view the file “Lecture 11” from the google drive Assessment: Case Study
Week 8 1, 6, 8 Responsibiliti the cooperative OR Class Discussion and Recitation
Day 1-5 es and 2.Illustrate the liability and termination of (With Low Connectivity) Advise the students to view the file evaluated https://lawphil.net/statutes
Privileges the members “Lecture 11” from the flashdrive Summative through Rubric /repacts/ra2009/ra_9520_
  3. Discuss the concepts in meetings of the 2.(With Full Connectivity) Give assignment Case Study 11 Assessment: no. 1 & 2 : 2009.html
  members G.R. No. 159268             October 27, 2006 TLO 3,6,8
4.Explain the voting system BALAGTAS MULTI-PURPOSE COOPERATIVE, INC., and -Case Study 10 For Case Study 10:
5. State the Functions and Responsibilities AURELIO SANTIAGO, petitioners, -Recitation on http://lawyerly.ph/digest/c
of Directors, Officers and Committee vs. Case Study 8c90?user=1663l
Members COURT OF APPEALS, NATIONAL LABOR RELATIONS
6. Explain the concepts of members' right COMMISSION and JOSEFINA HIPOLITO- ClassIn RMMC LMS
to examine, allocation and distribution of HERRERO, respondents.
net surplus, and special provision on through ClassIn RMMC LMS Messenger
public cooperatives  (With Low Connectivity) Advise the students via PM Messenger
7. Determine when are the books to be to view file “Case Study 11” from the flashdrive Rubric 1 & 2
kept open
8.Explain the annual reports and bonding Week 8 Day 1 Google Meet
of accountable officers 1. Collect the Case Study 11 (Asynchronous)
9. State the Preference for Claim and (With Full Connectivity) Through ClassIn RMMC LMS
Instrument for Salary or Wage Deduction. (With Low Connectivity) Through Private Message on Facebook
10. Elucidate the Privileges of Messenger
Cooperatives 2. Conduct open discussion and recitation about the lecture
(Synchronous)
(With Full Connectivity) Through Google Meet

Week 8 Day 2 (Asynchronous)

 RAMON MAGSAYSAY MEMORIAL COLLEGES
College of Accountancy
Pioneer Avenue, General Santos City
Document Type: Document No.: DAP-03-08-
Instructional Materials Issue No.: 001 , s. 2019 Revision No.: 01
Document Title: Effective Date:
Syllabus Page 14

1.(With Full Connectivity) Advise the students to download and

view the file “Lecture 12” from the google drive
OR
(With Low Connectivity) Advise the students to view the file Scores on
“Lecture 12” from the flashdrive Online Quiz:
TLO
Week 8 Day 3 1,2,4,5,6,7,8,9
1. Conduct open discussion and recitation (Synchronous)
(With Full Connectivity) Through Google Meet Summative
Assessment:
Week 8 Day 4
1. Conduct online quiz through ClassIn RMMC LMSs -Recitation on
(Asynchronous) Concepts

Week 8 Day 5 Summative

1. Discuss online quiz’s answers and consult students about their Assessment:
performance (Synchronous) -Online Quiz

Week 9 Dissolution  At the end of the chapter, the Week 9 Day 1 (Asynchronous) https://www.gppb.gov.ph/l
Day 1 1,7, 9   students are expected to: 1.(With Full Connectivity) Advise the students to download and aws/laws/RA_6938.pdf
  1. Discuss the concepts in Voluntary view the file “Lecture 12” from the google drive
  Dissolution Where No Creditors Are OR
  Affected. (With Low Connectivity) Advise the students to view the file https://lawphil.net/statutes
2.Explain the Involuntary Dissolution “Lecture 12” from the flashdrive /repacts/ra2009/ra_9520_
3. State the Rules and Regulations on   2009.html
Liquidation  
 
 
Week 9 The instructor will conduct Unit Test Part through ClassIn RMMC LMSs. (Asynchronous)
Day 2

Week 9 The instructor will discuss the answers in unit test. The instructor will also consult the students regarding with their performance. (Synchronous)
Day 3 (With Full Connectivity) Through Google Meet
Week 9
Day 4 The instructor will conduct Final Examination through ClassIn RMMC LMSs. (Asynchronous)
Week 9 The instructor will distribute the final grade of the students. (Synchronous)
Day 5 (With Full Connectivity) Through Google Meet
 RAMON MAGSAYSAY MEMORIAL COLLEGES
College of Accountancy
Pioneer Avenue, General Santos City
Document Type: Document No.: DAP-03-08-
Instructional Materials Issue No.: 001 , s. 2019 Revision No.: 01
Document Title: Effective Date:
Syllabus Page 15

COURSE REQUIREMENTS

Students are required to do the following:

1. Reading of assigned text and other materials.
2. Regular class attendance.
3. Punctual performance of assigned tasks such as performance tasks, quizzes, class/home works, reflective papers, reports, projects, major examinations, etc.
4. Active participation in oral activities and recitations.
GRADING SYSTEM

Periodical grades will be based on the results of the quizzes, researches and major exams having weights as follows:
1. Twenty-five percent (25%) Unit Test and Online Quizzes and Submission of Case Study
2. Twenty-five percent (25%) Recitations
3. Fifty percent (50%) for major periodical examination

CLASSROOM POLICIES
 RAMON MAGSAYSAY MEMORIAL COLLEGES
College of Accountancy
Pioneer Avenue, General Santos City
Document Type: Document No.: DAP-03-08-
Instructional Materials Issue No.: 001 , s. 2019 Revision No.: 01
Document Title: Effective Date:
Syllabus Page 16

A. Class Attendance. A significant portion of students’ learning is dependent on students’ participation in, and contribution to the classroom community. Students are expected to be in class, turn in all work on time, and
significantly contribute to the classroom recitation. Students should notify the instructor personally in advance regarding all absences. Students maybe absent only (due to sickness or extremely unavoidable
circumstances), for a maximum of 9 hours, inclusive of tardiness. All absences after that shall mean excessive absences, which merit a grade of NCA. Student attending the class who is beyond 15 minutes late is
considered as absent.

B. Assignments. Assignments will be due at the beginning of class unless otherwise indicated. Assignments turned in after the due date will not be accepted. There is no provision for make up for any missed
assignment.

C. Seatwork. There is no provision for makeup for any missed seatwork.

D. Quizzes and Examinations. Students are expected to do students’ own work on the exams and are responsible to protect students’ work from being copied by students’ classmates. Reference materials may not be
used during quizzes and examinations. Make-up quizzes are given for approved absences only. If students missed any quiz, students should see the instructor during his consultation hours on the day students report
to the class to schedule the make-up quiz. Students will lose the chance to take the special quiz if students fail to take such as scheduled.

E. Major Exams. There will be three Major Examinations. Students may take a special examination only if students’ failure to take such is due to an approved absence, sickness, or extremely unavoidable
circumstances. Students are responsible for arranging the schedule with the instructor. Special major examination is given only within one week after the examination schedule. In case of conflict in examination
schedules, students are required to take the examination on the same date and immediately before or after the scheduled time.

F. Policy on Scholastic Dishonesty. Acts prohibited by the RMMC for which discipline may be administered include scholastic dishonesty, including but not limited to cheating on an examination or quiz, plagiarizing,
and unauthorized collaboration with another in preparing outside work. The academic work students will submit shall be the result of students’ thought, research or self-expression. An academic work is defined as, but
not limited to tests, quizzes, whether taken electronically or on paper; projects, either individual or group; classroom presentations, and assignments. If students engaged students’ self in academic dishonesty, students
will be subjected to a range of disciplinary actions, from a failing grade on an activity in question to expulsion from the RMMC.

G. Textbook. The textbook is an essential reference and learning tool. In order to succeed in this course, students will need to spend time with this text in preparation for class. Students should bring with students this
book every class meeting as most of the class activities will require its use. If the student did not bring his textbook, he shall be considered as absent.

H. Proper Decorum inside the Class. Cellular phones should always be in silent mode during class hours; the use of cellular phones is prohibited in class unless a special permission is sought. The use of electronic
gadgets during class hours especially in major exam is also prohibited.

I. General Concerns. All written requirements should be completed on appropriate working papers with students’ name, course/section code, and type of course requirement. Documents should have a neat,
professional appearance and be stapled in correct sequential order. All written answers/solutions must be prepared using correct format, grammar, punctuation and spelling. Students must provide students’ own
supplies, including a non-programmable calculator, for use whenever necessary. Only black ink is allowed. All outputs should be written in a four or six column journal paper.

J. Other Concerns Relative to the Class. Any concern that is relevant to the class should be brought to the instructor’s attention before it is elevated to a higher authority or an outside party. This would cover, for
instance, complaints directed to me (manner of teaching, grades, etc.) or to students’ classmates. Special arrangements requested due to certain situations (e.g., a student’s disabling condition) may be decided and
acted on a case to case basis. Other matters no provided in the preceding policies concerning this class maybe resolved within the bound of RMMC policy.
 RAMON MAGSAYSAY MEMORIAL COLLEGES
College of Accountancy
Pioneer Avenue, General Santos City
Document Type: Document No.: DAP-03-08-
Instructional Materials Issue No.: 001 , s. 2019 Revision No.: 01
Document Title: Effective Date:
Syllabus Page 17

ONLINE ACTVITY POLICIES

A. Contacts

Course Faculty Member Ryan A. Yamanaka, CPA, MBA Mobile: 0915 018 4243 Time available
Email: yamanakaryan@yahoo.com (12:00-13:00)

Technical Support ClassIn RMMC LMS https://rmmc.ClassIn RMMC (8:00-17:00)

Google Classroom LMS.com/user/99389464/info
Kahoot https://classroom.google.com/c/NDc2MzY4ODAwMjZa
Edmodo https://kahoot.ymnkaryan
https://new.edmodo.com/profile/ryan-yamanaka

B. Course Site
Please login to Google Classroom, Kahoot and Edmodo frequently (daily) to see any announcements or updates for our class. I will use this site to make announcements or notify you of any changes or
updates. Please be sure to check your account for class email messages.

C. Live Sessions

All students are required to attend the scheduled live virtual class sessions. We will use Adobe Connect for these sessions. You will be able to access the link (and all recordings) through the course home page.

D. Online Participation

You are expected to complete all assigned readings and exercises. Participation also means: active involvement in recitation postings, individual and group activities. Online Quizzes will be conducted in
abovementioned online platforms.

E. Grading And Deadlines

Online outputs will be turned in three days after the activity was conducted. Late submissions will receive a grade penalty.

F. Academic Dishonesty

In an online environment it is imperative that you assign proper credit to work that is not your own. Plagiarism is a serious offense. Plagiarized outputs shall render no credit.

G. Group Presentations
 RAMON MAGSAYSAY MEMORIAL COLLEGES
College of Accountancy
Pioneer Avenue, General Santos City
Document Type: Document No.: DAP-03-08-
Instructional Materials Issue No.: 001 , s. 2019 Revision No.: 01
Document Title: Effective Date:
Syllabus Page 18

You will be working in virtual groups for much of the class. Group recitation and communication will take place within abovementioned online platforms. Please note that I will have access to your recitations and other
work. When working in groups, you have a moral and social responsibility to contribute consistently and to the best of your abilities. Be sure to communicate with your group members to be sure that credit is properly
assigned. No face to face group meetings are required. Final presentations on each grading period will be scheduled two meetings before the periodical exam. Final presentations will be uploaded to the classroom
youtube account

REFERENCES
Main Textbook: De Leon, Hector. The Law on Partnership and Corporations. Rex Bookstore, Inc.
Other Printed References:
Suarez, Carlos B., The law on partnerships and private corporations : for business students
Soriano, F. Notes in business law : (for accountancy students and CPA reviewees) 2016
Farjaro, Feliciano R., Cooperatives
Onagan, Lino D., Cooperatives : principles and practices

Non Printed References

http://www.chanrobles.com/legal
https://www.officialgazette.gov.ph/
https://www.lawphil.net/

Further Readings
https://lawphil.net/judjuris/juri2008/feb2008/gr_158086_2008.html
https://lawphil.net/judjuris/juri1931/sep1931/gr_34840_1931.htm
https://lawphil.net/judjuris/juri1993/aug1993/gr_80645_1993.html
https://lawphil.net/judjuris/juri2002/apr2002/gr_105
https://lawphil.net/judjuris/juri2000/aug2000/gr_134436_2000.htm
 RAMON MAGSAYSAY MEMORIAL COLLEGES
College of Accountancy
Pioneer Avenue, General Santos City
Document Type: Document No.: DAP-03-08-
Instructional Materials Issue No.: 001 , s. 2019
Document Title: Effective Date:
Syllabus Page 19

RUBRIC 1 & 2 : SCORING RUBRIC FOR CASE STUDY

 RAMON MAGSAYSAY MEMORIAL COLLEGES
College of Accountancy
Pioneer Avenue, General Santos City
Document Type: Document No.: DAP-03-08-
Instructional Materials Issue No.: 001 , s. 2019
Document Title: Effective Date:
Syllabus Page 20

Rubric 2: Recitation Rubric

Student Name: ________________________________________ Date __________

CATEGORY 4 3 2 1
Speaks clearly and Speaks clearly and Speaks clearly and Often mumbles or
distinctly all distinctly all distinctly most cannot be
(10095%) the time, (10095%) the time, ( 94-85%) of the understood OR
Speaks Clearly and but time. mispronounces
mispronounces no mispronounces Mispronounces no more than one
words. one word. more than one word.
word.
Volume is loud Volume is loud Volume is loud Volume often too
enough to be enough to be enough to be soft to be heard by
heard by all heard by all heard by all all audience
Volume
audience members audience members audience members members.
throughout the at least 90% of the at least 80% of the
recitation. time. time.
Stands up straight, Stands up straight Sometimes stands Slouches and/or
looks relaxed and and establishes up straight and does not look at
confident. eye contact with establishes eye people during the
Posture and Eye Establishes eye everyone in the contact. recitation.
Contact contact with room during the
everyone in the recitation.
room during the
recitation.
Student is Student seems The student is Student does
completely pretty prepared somewhat not seem at all
Preparedness prepared and has but might have prepared, but it is prepared to
obviously needed a couple clear that rehearsal present.
rehearsed. more rehearsals. was lacking.

Listens intently. Listens intently but Sometimes does Sometimes does

Does not make has one distracting not appear to be not appear to be
Listens to Other distracting noises noise or listening but is not listening and has
Recitations or movements. movement. distracting. distracting noises
or movements.
Meets the length Length is 75% of Length is less Length is less than
requirements of the requirement. 50%75% of the 50% of the
Length the assignment. requirement. requirement.
Requirements

Total _____/ 24 22-24 - A 20-21 - B 17-19 - C 15-16 - D

 RAMON MAGSAYSAY MEMORIAL COLLEGES
College of Accountancy
Pioneer Avenue, General Santos City
Document Type: Document No.: DAP-03-08-
Instructional Materials Issue No.: 001 , s. 2019 Revision No.: 01
Document Title: Effective Date:
Syllabus Page 21

Prepared by: Reviewed by: Reference reviewed by: Noted by:

RYAN A. YAMANAKA, CPA, MBA NORMA G. SALISE, CPA, MBM DR. ROEL JUEVESA CPA, MBA SALOME L. ROCACURVA, MLIS MARIVIC B. PEÑAFLOR, CPA,MBA
Date: June 2020 Date: June 2020 Date: June 2020 Date: June 2020 Date: June 2020

Recommending approval: Approved by:

GERALDINE D. RODRIGUEZ, EdD KRISTOFFER FRANZ

MARI R. MILLADO, MA
Executive Director for Academic Affairs President
Date: June 2020 Date: June 2020