Far 3 Flexible Obtl A4

OBTL Plan FAR 3: INTERMEDIATE ACCOUNTING III
Republic of the Philippines

TARLAC STATE UNIVERSITY
Office of the Vice President for Academic Affairs
College of Business and Accountancy
Accountancy Department:
VISION Tarlac State University is envisioned to be a premier university in Asia and the Pacific.
Tarlac State University commits to promote and sustain the offering of quality and programs in higher and advanced education
ensuring equitable access to education for people empowerment, professional development, and global competitiveness.
Towards this end, TSU shall:
1. Provide high quality instruction trough qualified, competent and adequately trained faculty members and support
MISSION staff.
2. Be a premier research institution by enhancing research undertakings in the fields of technology and sciences and
strengthening collaboration with local and international institutions.
3. Be a champion in community development by strengthening partnership with public and private organizations and
individuals.
E – xcellence
Q - uality
U - nity
CORE VALUES I - ntegrity
T - rust in God, Transparency & True Commitment
Y - earning for Global Competitiveness
Form No.: TSU-VPA-SF-55 Revision No.: 00 Effectivity Date: May 19, 2020 Page 1 of 14
Program Goals
To produce competent and ethical professional accountants, with an attitude of “learning to learn,” capable of adapting to change, and providing relevant contributions to the profession
and society in which they work.
Program Outcomes
GRADUATE should be able to:
1. 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 and control, taxation, and accounting information systems;
2.Conduct Accountancy/Accounting Information System research through independent studies of relevant literature and appropriate use of accounting theory and methodologies;
3. Employ technology as a business tool in capturing financial and non-financial information, generating reports and making decisions;
4. Apply knowledge and skills to successfully respond to various type of assessments; and (including professional licensure and certifications); and
5. Confidently maintain a commitment to good corporate citizenship, social responsibility and ethical practice in performing functions as an accountant.
Course Name INTERMEDIATE ACCOUNTING III (FAR3)

Course Credits 3 units (2 units lecture, 1 unit laboratory)
Course Description This course is the culmination of financial accounting courses. This will cover constructive accounting and special topics in financial accounting. This course
shall thoroughly cover recognition, measurement and valuation, presentation and disclosure requirements for special topics such as post-employment
benefits, accounting for income tax, share-based compensation, non-current asset held for sale, discontinued operations, accounting changes, operating
segment, interim financial reporting and events after the reporting period. The course also covers concepts behind statement of cash flows and applicability
and salient differences from PFRS of SMEs, small entities and reporting for microenterprises.
Contact Hours/ week 5 hours (2 hrs lecture, 3 hours laboratory)
Prerequisite Financial Accounting and Reporting 1 & 2 (FAR 1and FAR 2)
Course Outcomes After completing this course, STUDENTS MUST HAVE DEMONSTRATED:
1. Familiarity with the concepts of accounting standards for special topics mentioned above.
2. (Use of) Knowledge on the principles of accounting standards for special topics such as post-employment benefits, accounting for income tax,
share-based compensation, non-current asset held for sale, discontinued operations, accounting changes, operating segment, interim financial
reporting, events after the reporting period, statement of cash flows and applicability and salient differences from PFRS of SMEs, small entities and
reporting for microenterprises.
3. Understanding of the definition, recognition, measurement, presentation and disclosure of special topics such as post-employment benefits,
accounting for income tax, share-based compensation, non-current asset held for sale, discontinued operations, accounting changes, operating
segment, interim financial reporting, events after the reporting period, statement of cash flows and applicability and salient differences from PFRS
of SMEs, small entities and reporting for microenterprises.
4. Competence in recognizing, measuring, preparing and presenting notes and schedules of post-employment benefits, accounting for income tax,
share-based compensation, non-current asset held for sale, discontinued operations, accounting changes, operating segment, interim financial
reporting, events after the reporting period, statement of cash flows and applicability and salient differences from PFRS of SMEs, small entities and
reporting for microenterprises.
COURSE OUTLINE AND TIMEFRAME
Course Content/Subject Matter

Week 1-3 A. Introduction to Blended Learning as Applied to Tertiary Education / Employee Benefits (Postemployment and other benefits)
Week 4-5 B. Accounting for Income Tax
Week 6-7 C. Share-based Payments
Week 8 D. Noncurrent held for sale and Discontinued Operations/ Accounting Changes
Week 9 E. MID TERM EXAMINATION
Week 10-11 F. Leases
Week 12 G. Operating Segment, Interim Financial Reporting and Events after reporting period
Week 13-14 H. Cash and Accrual Basis and Single Entry
Week 15 I. Statement of Cash Flows
Week 16-17 J. Applicability and Salient Differences from PFRS of SMES, small entities and reporting for microenterprises
Week 18 K. FINAL TERM EXAMINATION
Alignment of Course Outcomes with Summative Assessment Tasks
Course Objectives Summative Assessment Task Details

Familiarity with the concepts of accounting standards for Attendance Attendance is measured by the registration or signing -in of the students to the
special topics mentioned above. online class.
Poll Questioning during Lecture
(Use of) Knowledge on the principles of accounting Discussion To measure the attentiveness of the students while listening to the discussion
standards for special topics such as post-employment of the teacher online, poll questions will be flashed to the screen. The
benefits, accounting for income tax, share-based Oral Exercises questions shall be answered by the students to know if they are actually
compensation, non-current asset held for sale, listening or not. This can be done usually under synchronous learning.
discontinued operations, accounting changes, operating Portfolio Journal for work exercises
segment, interim financial reporting, events after the Oral Exercises can be done on a scheduled basis or by surprise relating to
reporting period, statement of cash flows and applicability Formative Examinations topic at hand or topic to be discussed as diagnostic assessment for student
and salient differences from PFRS of SMEs, small entities before discussion.
and reporting for microenterprises. Summative Examinations

Portfolio journal will be used for the work exercises assigned to the students,
Understanding of the definition, recognition, measurement, either synchronous or asynchronous, which include but not limited to problem
presentation and disclosure of special topics such as post- solving, theoretical applications and organization or business scenarios or case
employment benefits, accounting for income tax, share- studies. This is effective in assessing the deeper understanding of the students
based compensation, non-current asset held for sale, on the topic.
discontinued operations, accounting changes, operating
segment, interim financial reporting, events after the Patterned to the Licensure Examination of Certified Public Accountants
reporting period, statement of cash flows and applicability (LECPA), the traditional way of assessing students earned knowledge is
and salient differences from PFRS of SMEs, small entities through the conduct of the formative and summative examinations. Formative
and reporting for microenterprises. examinations will be conducted per topic or group of related topics. While
summative examinations are divided into two, midterm examination and final
Competence in recognizing, measuring, preparing and term examination. It can be done either through the traditional proctored pen
presenting notes and schedules of post-employment and paper test (if permitted by circumstances) or automated examinations with
benefits, accounting for income tax, share-based the use of technology or electronic media websites and various application for
compensation, non-current asset held for sale, test measurements (if face to face is not allowed). To achieve the outcomes
discontinued operations, accounting changes, operating expected from the accounting graduates, the formative and summative
segment, interim financial reporting, events after the assessments can be done in multiple choice questions, true or false, essay,
reporting period, statement of cash flows and applicability problem solving, creating financial statements, working papers or reports, and
and salient differences from PFRS of SMEs, small entities the likes.
and reporting for microenterprises.
LEARNING PLAN
Flexible Teaching and

Textbook/ Assessment of Resource Time
Desired Learning Outcomes (DLOs) Course Content/Subject Matter Learning Activities
References Tasks (ATs) Materials Table
(FTLAs)
Explain the role of the students, the Introduction to Blended/ Flexible TSU Code Online Discussion of the Poll Questioning LMS and other Week 1
faculty and the TSU administration Learning as applied to Tertiary Student Manual pertinent preliminaries in (Optional - Bonus educational
in the conduct of blended/ flexible Education. College Code the conduct of Points) platforms
learning. i. Students Role Various TSU blended/flexible learning (MS Teams,
ii. Instructors Role Memo and as applied to Tertiary Zoom, Facebook,
TSU Administration Role Guidelines in Education. etc.)

the conduct of
blended /
flexible
learning.
1. Define and explain- the concepts 1. Employee Benefits (Postemployment Valix, Peralta,
Use of online lecture Attendance Internet Week
behind the accounting Benefits and Other Employee Benefits) Valix, Financial
(Slides, Videos and connection 1-3
postemployment benefits Accounting Online discussion) Poll Questioning Electronic device
a) Postemployment Benefits Volumes 2, during Lecture LMS and other
2. Identify and record the 2019 edition Use of poll questioning Discussion educational
transactions resulting to recognition b) Defined Benefit Plan during lecture discussion platforms
of plan assets and defined benefit Millan, Oral Exercises (MS Teams,
obligations c) Projected Benefit Obligation Intermediate Use of scheduled and Zoom, Facebook,
Accounting unannounced oral Portfolio Journal for etc.)
3. Solve and compute for employee d) Computation of Employee Benefit Part 2, 2019 exercises work exercises Portfolio Journal
benefit expense, remeasurements, Expense, Remeasurements, Plan edition Printed Module
plan assets, defined benefit Settlement and Asset Ceiling Use of case study and Formative Video Links
obligations, accrued or prepaid related articles Examinations Slides
benefit cost e) Other Employee Benefits Case Study and
(Short-term benefits/Termination Use of work exercises Summative related articles
4. Classify and report transactions benefits) such as theoretical Examinations
affecting post-employment benefits application and problem
and short term and long term solving
employee benefits

(FTLAs)
1. Define and explain- the concepts 2. Accounting for Income Tax Valix, Peralta, Use of online lecture Attendance Internet Week
behind the accounting and taxable Valix, Financial (Slides, Videos and connection 4-5
income, permanent and temporary a) Accounting and Taxable Income Accounting Online discussion) Poll Questioning Electronic device
differences, deferred tax assets and Volumes 2, during Lecture LMS and other
deferred tax liabilities b) Permanent and Temporary 2019 edition Use of poll questioning Discussion educational
Differences during lecture discussion platforms
2. Identify and explain the Millan, Oral Exercises (MS Teams,
permanent and temporary c)Tax base of an Asset and Liability Intermediate Use of scheduled and Zoom, Facebook,
differences which resulted to a Accounting Part unannounced oral Portfolio Journal for etc.)
deferred tax asset/liability d) Deferred Tax Asset and Deferred 2, 2019 edition exercises work exercises Portfolio Journal
3. Solve and compute for the Tax Liability Printed Module
valuation of accounting and taxable Use of case study and Formative Video Links
income, permanent and temporary e) Taxable Income Higher than Taxable related articles Examinations Slides
differences, deferred tax assets and Income and vice versa Case Study and
deferred tax liabilities, current tax Use of work exercises Summative related articles
asset, current tax liability f) Method of Accounting for Income Tax such as theoretical Examinations
application and problem
4. Classify and report the effect of g) Current Tax Asset and Liability solving
each transaction affecting the
accounting and taxable income h) Income Statement Presentation
i) Net Deferred Tax Expense or Benefit
j) Measurement, Presentation and

Disclosures of Income Tax.

(FTLAs)
1. Define and explain- the concepts 3. Share-Based Payments Valix, Peralta, Use of online lecture Attendance Internet Week
behind share-based compensation Valix, Financial (Slides, Videos and connection 6-7
plan a) Share-Based Compensation Plan- Accounting Online discussion) Poll Questioning Electronic device
Share Options Volumes 2, during Lecture LMS and other
2. Identify and record the 2019 edition Use of poll questioning Discussion educational
transactions affecting share b) Equity settled vs. Cash Settled during lecture discussion platforms
appreciation and share options Millan, Oral Exercises (MS Teams,
c) Measurement of Share Options Intermediate Use of scheduled and Zoom, Facebook,
3. Solve and compute for the Accounting unannounced oral Portfolio Journal for etc.)
valuation of fair value method and d) Recognition of Share Option Part 2, 2019 exercises work exercises Portfolio Journal
intrinsic value method of measuring edition Printed Module
share options, to account for the e) Acceleration of Vesting/Modification Use of case study and Formative Video Links
share-based transaction with cash of Terms related articles Examinations Slides
and share alternative Case Study and
f). Subsidiary employees granted rights Use of work exercises Summative related articles
4. Classify and report the effect of to the equity instrument of parent such as theoretical Examinations
each transaction in relation with application and problem
share-based compensation g) Share-Based Compensation- Share solving
Appreciation Right
h) Measurement and Recognition of

Compensation
i) Cash and Share Alternative

Desired Learning Outcomes Textbook/ Assessment of Resource Time
Course Content/Subject Matter Learning Activities
(DLOs) References Tasks (ATs) Materials Table
(FTLAs)
1. Define and explain- the 4. Noncurrent assets Held For Sale and Valix, Peralta, Use of online lecture Attendance Internet Week 8
recognition and conditions for the Discontinued operations/Accounting Valix, Financial (Slides, Videos and connection
classification of a noncurrent asset Changes Accounting Online discussion) Poll Questioning Electronic device
as held for sale, the concept of a a) Conditions for Classification as Held Volumes 3, during Lecture LMS and other
discontinued operation and the For Sale 2019 edition Use of poll questioning Discussion educational
concepts of accounting changes during lecture discussion platforms
b) Measurement and Presentation of Millan, Oral Exercises (MS Teams,
2.Identify and record the Asset Held for Sale Intermediate Use of scheduled and Zoom, Facebook,
measurement of noncurrent asset Accounting unannounced oral Portfolio Journal for etc.)
held for sale, the recognition of a c) Writedown, Reversal and Revaluation Part 3, 2019 exercises work exercises Portfolio Journal
discontinued operation and the of Asset Held for Sale edition Printed Module
accounting changes in estimate, Use of case study and Formative Video Links
policy and prior period errors d) Abandoned Noncurrent Asset related articles Examinations Slides
Case Study and
3.Solve and compute for the e) Change in Classification of Noncurrent Use of work exercises Summative related articles
recognition of writedown to fair Asset Held for Sale such as theoretical Examinations
value and and subsequent increase application and problem
in fair value of noncurrent asset f) Discontinued Operation Definition solving
held for sale and the accounting
changes g) Change in Accounting Estimate
4. Classify and report for the h).Change in Accounting Policy

presentation, noncurrent asset held
for sale, discontinued operation and i) Prior Period Errors
accounting changes in the income
statement, statement of financial
position and statement of cash
flows.
MIDTERM EXAMINATION Week 9

(FTLAs)
1. Define and explain the concepts 5. Leases Valix, Peralta, Use of online lecture Attendance Internet Week
of lease accounting under the new a) Lessee Accounting Valix, Financial (Slides, Videos and connection 10-11
standard, specifically the difference Accounting Online discussion) Poll Questioning Electronic device
between lessor and lessee b) Operating Lease for Lessor Volumes 2, during Lecture LMS and other
accounting 2019 edition Use of poll questioning Discussion educational
c) Direct Financing Lease for Lessor during lecture discussion platforms
2. Identify and record criteria in Millan, Oral Exercises (MS Teams,
determining finance lease on the d) Sales Type Lease-Lessor Intermediate Use of scheduled and Zoom, Facebook,
part of the lessor, the optional Accounting Part unannounced oral Portfolio Journal for etc.)
application of operating lease on the e) Sale and Leaseback 2, 2019 edition exercises work exercises Portfolio Journal
part of the lessee Printed Module
Use of case study and Formative Video Links
3. Solve and compute for the related articles Examinations Slides
valuation of lease liability, right of Case Study and
use asset, interest income, interest Use of work exercises Summative related articles
expense, rent income such as theoretical Examinations

4. Classify and report each solving
transaction affecting lease
accounting

(FTLAs)
1. Define and explain- the need for 6. Operating Segment/Interim Valix, Peralta, Use of online lecture Attendance Internet Week
segment reporting and its principles, Reporting/Events After Reporting Valix, Financial (Slides, Videos and connection 12
the nature of interim financial Period Accounting Online discussion) Poll Questioning Electronic device
reporting in contrast to annual Volumes 3, during Lecture LMS and other
financial reporting and also the a) Principle of Segment Reporting 2019 edition Use of poll questioning Discussion educational
concepts of events after the during lecture discussion platforms
reporting period. b) Management Approach of Identifying Millan, Oral Exercises (MS Teams,
Operating Segment Intermediate Use of scheduled and Zoom, Facebook,
2. Identify the criteria for the Accounting Part unannounced oral Portfolio Journal for etc.)
recognition of a reportable segment, c) Reportable Operating Segment 3, 2019 edition exercises work exercises Portfolio Journal
identify the components and Printed Module
requirements of an interim financial d) Aggregation of Operating Segment Use of case study and Formative Video Links
reporting and identify the criteria for related articles Examinations Slides
the recognition of adjusting and e) Disclosures Case Study and
nonadjusting events after the Use of work exercises Summative related articles
reporting period. f) Information about Major Customers such as theoretical Examinations
3. Solve and compute for the g) Interim Reporting and Frequency of solving
requirements and criteria for the Reporting
recognition of a reportable segment,
solve and compute for the h) Two views on Interim Reporting
requirements of interim financial
reporting under Philippine i) Presentation of Interim Financial
jurisdiction and solve and compute Statements

for the requirements of adjusting
events after reporting period. j) Adjusting and nonadjusting events
after the reporting period
4. Classify and report for the
required information to be disclosed
for a reportable segment,
presentation of comparative interim
financial statements and the
required information for the
authorization for issue of financial
statements.

(FTLAs)
1. Define and explain the 7. Cash and Accrual Basis/Single Entry Valix, Peralta, Use of online lecture Attendance Internet Week
difference between cash and Valix, Financial (Slides, Videos and connection 13-14
accrual basis of accounting and a) Adjustments of cash basis Accounting Online discussion) Poll Questioning Electronic device
the concept of single entry statements to accrual basis Volumes 3, during Lecture LMS and other
system in contrast to double 2019 edition Use of poll questioning Discussion educational
entry system. b) Computation of Sales, Purchases, during lecture discussion platforms
Income other than sales and expenses Millan, Oral Exercises (MS Teams,
Intermediate Use of scheduled and Zoom, Facebook,
2. Identify the differences
c) Single entry method of determining Accounting Part unannounced oral Portfolio Journal for etc.)
between cash basis and accrual
net income or loss 3, 2019 edition exercises work exercises Portfolio Journal
basis of accounting and the Printed Module
records kept under a single d) Preparation of financial statements Use of case study and Formative Video Links
entry system. from single entry records related articles Examinations Slides
Case Study and
3. Solve and compute for the Use of work exercises Summative related articles
adjustments needed in such as theoretical Examinations
converting the cash basis application and problem
financial statements to accrual solving
basis financial statements and

solve and compute for the net
income using the single entry
method.
4. Classify and report for the

presentation of financial
statements based on single
entry records

(FTLAs)
1. Define and explain- the concept, 8. Statement of Cash Flows Valix, Peralta, Use of online lecture Attendance Internet Week
nature and purpose of a statement Valix, Financial (Slides, Videos and connection 15
of cash flows a) Definition and Its Primary Purpose Accounting Online discussion) Poll Questioning Electronic device
2. Identify the components of cash b) Cash and Cash Equivalents Volumes 3, during Lecture LMS and other
and cash equivalents 2019 edition Use of poll questioning Discussion educational
c) Operating, Investing and Financing during lecture discussion platforms
3. Solve and compute for net cash Activities Millan, Oral Exercises (MS Teams,
flows provided by operating, Intermediate Use of scheduled and Zoom, Facebook,
investing and financing activities d) Direct and Indirect Method Accounting Part unannounced oral Portfolio Journal for etc.)
3, 2019 edition exercises work exercises Portfolio Journal
4. Classify and report for the Printed Module
presentation of a statement of cash Use of case study and Formative Video Links
flows using direct and indirect related articles Examinations Slides
method Case Study and
Use of work exercises Summative related articles
such as theoretical Examinations

solving

(FTLAs)
1. Define and explain the 8. Applicability and Salient Differences Valix, Peralta, Use of online lecture Attendance Internet Week
applicability and salient differences from PFRS of the following reporting Valix, Financial (Slides, Videos and connection 16-17
from PFRS of SMEs, small entities frameworks Accounting Online discussion) Poll Questioning Electronic device
and reporting of microenterprises. PFRS for SMEs, Small entities and Volumes 3, during Lecture LMS and other
reporting for microenterprises 2019 edition Use of poll questioning Discussion educational
2. Identify the measurement of full during lecture discussion platforms
PFRS from the reporting of the SMEs: Millan, Oral Exercises (MS Teams,
SMEs, small entities and reporting Definition, Qualities and General Intermediate Use of scheduled and Zoom, Facebook,
for microenterprises. Features; Statement of Financial Accounting Part unannounced oral Portfolio Journal for etc.)
Position; Statement of Comprehensive 3, 2019 edition exercises work exercises Portfolio Journal
3. Solve and compute for the Income (Statement of Changes in Printed Module
requirements and criteria of PFRS Equity and Statement of Cash Flows); Use of case study and Formative Video Links
for SMEs, PFRS for small entities Notes to Financial Statements; related articles Examinations Slides
and microenterprises. Accounting Changes; Inventories and Case Study and
Revenue; Basic Financial Instruments; Use of work exercises Summative related articles
4. Classify and report for the Associate; Investment Property; such as theoretical Examinations
presentation in accordance with Property, Plant and Equipment; application and problem
PFRS. Government Grant/Borrowing Cost; solving
Intangible Assets; Impairment of
Assets; Provisions and Contingencies;
Leases; Employee Benefits; Income
Tax; Equity; Share-Based Payment and
Specialized Activities Hyperinflaton.
PFRS for Small Entities and Reporting

for microenterprises
FINAL EXAMINATION Week

18
Suggested Readings Standards: PFRS/PAS/IFRS

and References
Textbooks:
Valix, Peralta, Valix, Financial Accounting Volumes 2,2019 edition
Millan, Intermediate Accounting Part 2, 2019 edition
Valix, Peralta, Valix, Financial Accounting Volumes 3,2019 edition
Millan, Intermediate Accounting Part 3, 2019 edition
Course
Requirements
Grading STUDENT PERFORMANCE Weigh Grad Equivalenc Description Remark Grad Equivalenc Description Remarks
System EVALUATION t e e s e e
Attendance, Poll Questioning and 20% 1.00 98-100 % Excellent Passed 3.00 75% Passing Passed
Oral Exercises
Portfolio Journal for work exercises 20% 1.25 95-97 Excellent Passed 3.50 75-78% C. Failure C. Failure
Formative Examinations 20% 1.50 92-94 Very Passed 4.00 71-74% C. Failure C. Failure
Good
Summative Examinations 40% 1.75 89-91 Very Passed 5.00 Failed Failure Failed
Good
TOTAL 100% 2.00 86-89 Good Passed DRP Dropped Dropped Dropped
Credit Grade (Final Grade) = (Midterm Grade 2.25 83-85 Good Passed INC Incomplet Incomplet Incomplet
+ Final Term Grade) / 2 e e e
2.50 80-81 Good Passed UD Unofficiall Failure Failed
Abide by the BSA Retention Policy to qualify y Dropped
2.75 78-79 Satisfacto Passed
for BS Accountancy Program.
ry
Policies Online/ Flexible Teaching and Learning:
4. Microsoft Teams will be used as the primary platform in every class; thus, all students are advised to download and install the
aforementioned application. Just go to office.com. and login using your @student.tsu.edu.ph account, choose Teams from the list of
applications, from there your enrolled subjects will appear;
5. To uphold delivery of quality instruction, the class may also use added online platforms and applications like Zoom Cloud Meeting, FB
Messenger, Telegram and the like.
6. There are specific periods or schedules wherein synchronous learning shall be required. The student shall be ready as such to attend
the said scheduled meeting and make the necessary adjustments to be able to attend and be present.
7. Plagiarism in case of copyrighted articles is strictly prohibited and direct copying of classmates work will be sanctioned by not
accumulating any points, both on the part of the two or more parties involved.
8. Required output such as the Portfolio Journal for work exercises shall be submitted on the scheduled time stipulated or announced by
the instructor in charge. Failure to do so will render your portfolio non admissible for grading purposes.
Course Title: AY/Term of Effectively: Prepared by: Reviewed by:
FAR 3: INTERMEDIATE AY: 2020-2021 PROF. HENRY D. RUFINO, CPA, MBA

ACCOUNTING III MR. JERRY D. MARIANO, CPA Chairperson
1st SEMESTER
MS. KRISTINE JOY L. SIRON, CPA Recommending Approval:
DR. JHONEL C. PANLILIO, CPA

Dean
Approved:
DR. ERWIN P. LACANLALE
Vice President for Academic Affairs

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OBTL Plan FAR 3: INTERMEDIATE ACCOUNTING III

Republic of the Philippines

Course Name INTERMEDIATE ACCOUNTING III (FAR3)

COURSE OUTLINE AND TIMEFRAME

Course Content/Subject Matter

Alignment of Course Outcomes with Summative Assessment Tasks

Course Objectives Summative Assessment Task Details

and reporting for microenterprises. Summative Examinations

Flexible Teaching and

TSU Administration Role Guidelines in Education. etc.)

Flexible Teaching and

i) Net Deferred Tax Expense or Benefit

j) Measurement, Presentation and

Flexible Teaching and

h) Measurement and Recognition of

i) Cash and Share Alternative

Flexible Teaching and

4. Classify and report for the h).Change in Accounting Policy

Flexible Teaching and

expense, rent income such as theoretical Examinations

Flexible Teaching and

jurisdiction and solve and compute Statements

Flexible Teaching and

basis financial statements and

4. Classify and report for the

Flexible Teaching and

such as theoretical Examinations

Flexible Teaching and

PFRS for Small Entities and Reporting

FINAL EXAMINATION Week

Suggested Readings Standards: PFRS/PAS/IFRS

Policies Online/ Flexible Teaching and Learning:

Course Title: AY/Term of Effectively: Prepared by: Reviewed by:

FAR 3: INTERMEDIATE AY: 2020-2021 PROF. HENRY D. RUFINO, CPA, MBA

MS. KRISTINE JOY L. SIRON, CPA Recommending Approval:

DR. JHONEL C. PANLILIO, CPA

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