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SYLLABUS
COLLEGE OF BUSINESS, ACCOUNTANCY AND AUDITING (CBAA)
1 Name of Course
2 Course Number
3 Semester & Year Offered
4 Credit Units
5 Contact Hours
6 Pre-requisite (if any)
7 Co-requisite (if any)
8 Course Description
9 Vision
10 Mission
11 Program Educational
Objective (PEO)
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Program: Bachelor of Science in Accountancy
Business Laws and Regulations
Law2
2nd semester, 1st year
Total: 3 Lecture: 3 Laboratory:
Total: 54 Lecture: 54 Laboratory:
Law1 – Law on Obligations and Contracts
None
This course provides the students with the foundational information about the Philippine legal
system and their impact on business. The major content areas will include general principle of
law, and various business laws such as law on sales, law on credit transactions, law on
business associations (partnership and corporation), and negotiable instruments law and
bouncing checks law.
We envision the University of Batangas to be the center of excellence committed to serve the
broader community through quality education.
The University of Batangas provides quality education by promoting personal and professional
growth and enabling the person to participate in a global, technology- and research-driven
environment.
PEO1. Support various stakeholders in taking strategic and operating decisions through the
presentation and analysis of financial data and information arising from business transactions;
PEO2. Continuously acquire and maintain professional competence through related work
experience and Continuing Professional Development(CPD);
PEO3. Pursue further professional licensure (Certified Public Accountant) and certifications
and obtain global qualifications to progress to international work environment;
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PEO4. Adhere to the Professional Code of Ethics in the practice of the Accountancy
profession; and
PEO5. Participate in activities geared towards improvements of the local community,
professional organization and the society as a whole
12. Program Outcomes (PO) PO1. Develop technical proficiency using accounting theories, concepts and frameworks
including working knowledge of law, taxation and accounting information systems and applying
them in real life situations;
PO2. Conduct accountancy research through independent studies of relevant literature and
appropriate use of accounting theory and methodologies;
PO3. Employ technology as a business tool in capturing financial and non-financial
information, preparing reports and making decisions;
PO4. Understand the impact of tax, business, and commercial laws to business operations
and decisions;
PO5. Apply knowledge and skills to successfully respond to various types of assessments
(including professional licensure and certifications); and
PO6. Maintain commitment to the University core values in performing functions of an
accountant
13. Course Outcomes (CO) CO1. Recite the UB, CBAA, and BSA PVMGO and explain its relevance to their personality
and future professional field.
CO2. Explain the nature, form, and requisites of sales, agency and credit transactions.
CO3. Explain the rules governing the formation, operation, and dissolution of partnerships and
corporations.
CO4. Recite the salient provisions of the Negotiable Instruments Law and the Bouncing
Checks Law.
CO5. Apply the provisions of law in hypothetical problems and cases.

14. Alignment of Course Outcomes with Core Values

Core Values Course Outcomes
CO1 CO2 CO3 CO4 CO5
Faith in God 
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Love of Wisdom     
Service to Fellowmen     

15. Alignment of Course Outcomes with the UB Graduate Attributes

UB Graduate Attributes Course Outcomes
CO1 CO2 CO3 CO4 CO5
B- Builder and Innovator of Knowledge     
E-Effective and Efficient Communicator     
S-Social, Moral, and Global-Minded Citizen   
T-Transformed Life-long Learner  

16. Alignment of Course Outcomes with College Attributes

College Attributes Course Outcomes
CO1 CO2 CO3 CO4 CO5
C – ompetent and creative     
B – usiness-minded global leaders     
A – rticulate communicators     
A – ctive, adaptive, and responsible citizens  

17. Alignment of Course Outcomes with Program Outcomes

Course Outcomes Program Outcomes
PO1 PO2 PO3 PO4 PO5 PO6
CO1. Recite the UB, CBAA, and BSA PVMGO and explain its
    
relevance to their personality and future professional field.
CO2. Explain the nature, form, and requisites of sales, agency
   
and credit transactions.
CO3. Explain the rules governing the formation, operation, and
  
dissolution of partnerships and corporations.
CO4. Recite the salient provisions of the Negotiable Instruments
   
Law and the Bouncing Checks Law.
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CO5. Apply the provisions of law in hypothetical problems and

    
cases.

18. Course Learning Plan

Topic CO Domains Topic Time Activities/ Performance Learning
Learning C-A-P Allotmen Strategies Indicators/ Resources
Outcomes (Cognitiv t Assessment
e, (hr.) Tools
Affective
, Psycho-
motor)
Recite the CO1 C/A UB PVMGO, Week 1/ Discussion PT- Recitation Students’ handbook
philosophy, CABTIHM 1 hr (with rubrics)
vision, PVMGO, Recitation UB website
mission, and BSA PVMGO
objectives of Course syllabi
UB, Contents of the
CABTIHM, course syllabus
and BSA
program
Information on
Explain the how to reach
relevance of instructor if
the PVMGO to there are
their concerns to be
personality clarified, make-
and to their up classes and
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future field of appointments if

expertise necessary, and
academic
advising
Define a CO2, C Sales – nature, Week 1 Lecture Prequiz Sales, Agency & Bailments
contract of CO5 forms, and and 2 / (Laws, Principles and
sale requisites 4 hrs Draw-a- Recitation Jurisprudence) 2017
question: Edition by Domingo, p. 1-
Give the Earnest Money Student Quiz 61
requisites of a as shall draw a
contract of Distinguished piece of Civil Code of the
sale
from Option paper Philippines, Articles 1458-
Money correspondi 1488
Distinguish a
contract of ng to a
sale from a Installment specific Notes in Business Law, p.
contract for a sales recitation 328-492
piece of work, question.
barter, dacion
en pago, and
payment by
cession

Evaluate the
enforceability
and validity of
a contract of
sale based on
its form
Explain the CO2, C Sales – Week 2 - Lecture Prequiz Sales, Agency & Bailments
rules on CO5 Capacity to Buy Week 4 (Laws, Principles and
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capacity to or Sell 6 hrs Draw-a- Recitation Jurisprudence) 2017

buy or sell question: Edition by Domingo, p. 62-
Effects of the Student Quiz 159
State the rules Contract when shall draw a
regarding risk the thing sold piece of Civil Code of the
of loss has been lost paper Philippines, Articles 1489-
correspondi 1599
Enumerate the
Obligations of ng to a
principal
the vendor and specific Notes in Business Law, p.
obligations of
the vendor the vendee recitation 328-492
question.
Give the
requisites for
the exercise of
the right of
stoppage in
transit

Explain the
kinds of
warranties in a
contract of
sale

Enumerate the
principal
obligations of
the vendee.
Preliminary Week 5
Examination (3 hrs)

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Explain the CO2, C Law on Credit Week 6-7 Lecture Prequiz Sales, Agency & Bailments
nature and CO5 Transactions – (5 hrs) (Laws, Principles and
requisites of Pledge, Real Draw-a- Recitation Jurisprudence) 2017
pledge and Mortgage and question: Edition by Domingo, p.
mortgage. Chattel Student Quiz 426-495
Mortgage shall draw a
piece of Civil Code of the
Distinguish
paper Philippines, Articles 2085-
between
correspondi 2131
pledge and
mortgage. ng to a
specific Notes in Business Law, p.
Identify the recitation 493-563
rights and question.
obligations of
the parties to
a pledge and
mortgage.

Describe the
modes of
extinguishmen
t of pledge
and mortgage

State the
effects of
pactum
commissorium
Enumerate the CO4, C Negotiable Week 8-9 Lecture Prequiz Negotiable Instruments
requisites for CO5 Instruments (5 hrs) Law
negotiability. Recitation
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Law Pick-a-
Give  Negotiability partner: Quiz Notes in Business Law, p.
illustrations of Students 919 - 1122
showing the instruments shall form
general outline  Incomplete pairs. Each
and principal instruments pair shall
features of a prepare an
promissory
Bouncing illustration of
note
Checks Law negotiable
Differentiate  Checks promissory
between real without note and bill
and personal insufficient of
defenses funds exchange. 4
 Evidence of pairs will be
Explain the knowledge called to
methods of of share their
transfer of a insufficient illustrations
negotiable funds in class.
instrument  Duty of
drawee
Give  Credit
illustrations
construed
showing the
kinds of
incomplete
instruments
under the
Negotiable
Instruments
Law

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Midterm Week 10
Examination 3 hrs
Distinguish the CO3, C Law on Week 11- Lecture Prequiz Civil Code of the
nature of CO5 Partnerships – 13 Philippines, Articles 1767-
partnership  Nature and 9 hrs Draw-a- Recitation 1867
from as question:
corporation distinguishe Student Quiz Notes in Business Law, p.
d from shall draw a 636 - 745
Describe the corporation piece of
elements and
 Elements paper
kinds of
and kinds correspondi
partnership
 Formalities ng to a
Explain the required specific
formalities  Rules of recitation
required for manageme question.
the formation nt
of partnership  Distribution
of profits
Identify the and losses
rules of  Sharing of
management losses and
in a liabilities
partnership  Modes and
retirement
Explain the
requirement
distribution of
profits and  Limited
losses partnership

Explain the

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sharing of
losses and
liabilities

Describe the
modes and
retirement
requirements

Explain limited
partnership

Semi-Final Week 14
Examination (3 hrs)
Describe the CO3, C Corporation Week 15 Lecture Prequiz Revised Corporation Code
nature and CO5 Law – 18 (12
classes of  Nature and hrs) Draw-a- Recitation Notes in Business Law, p.
corporation classes of question: 746-918
corporation Student Quiz
Explain the  Incorporatio shall draw a
incorporation n and piece of
and
organizatio paper
organization of
n of private correspondi
private
corporation corporation ng to a
 Powers of a specific
Distinguish corporation recitation
between the  Board of question.
classes of Directors/
stocks Corporate
Officers

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Describe the  Classes of

powers, stock
duties, rights  Powers,
and duties, and
obligations of rights of
stockholders stockholder
s
Distinguish
 Majority
minority and
and
majority
control minority
control
Describe the  By Laws
By-Laws  Meetings
 Corporate
Explain the reorganizati
conduct and on
requirement  Non-stock
for meetings corporation
 Modes of
Explain dissolution
corporate re- and
organization
liquidation
 Foreign
Distinguish
between stock corporation
and non-stock  Kinds and
corporation availability
of corporate
Explain the books
modes of
dissolution
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and liquidation

Explain the
rights of
foreign
corporations

Explain the
kinds and
availability of
books

19. Final Course Requirement

As evidence of attaining the course outcomes stated, student-learners are required to submit the following requirement
during the indicated dates of the term:

Course Outcomes Required Output TARGET Submission

Week 1

CO1. Recite the UB, CABTIHM, Reflection paper

and BSA PVMGO and explain its
relevance to their personality and
future professional field.

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CO2. Week 9

Outline/Notes

CO3. Outline/Notes Week 9

CO4. Outline/Notes Week 9
Week 5/ Week 9
Week 18
CO5. Outline/Notes
Group Video Presentation

20. Assessment and Grading System

Rubrics for Recitation

CRITERION 4 3 2 1
Speaks clearly and Speaks clearly and Speaks clearly and Mispronounces no
distinctly all (100- distinctly all (100- distinctly most ( 94- more than one word.
Speaks clearly 95%) the time, and 95%) the time, but 85%) of the time. Often mumbles or
(10%) mispronounces no mispronounces one cannot be understood
words. word. OR mispronounces
more than one word.
Volume is loud Volume is loud Volume is loud Volume often too soft
enough to be heard enough to be heard enough to be heard to be heard by all
Volume
by all audience by all audience by all audience audience members.
(10%)
members throughout members at least members at least
the recitation. 90% of the time. 80% of the time.
Grammar Always (95-100% of Mostly (80-95%) uses Sometimes (70-80%) Rarely uses proper

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the time) uses proper proper grammar. uses proper grammar. grammar.
(15%)
grammar.
The student is The student seems The student is The student does not
completely prepared pretty prepared but somewhat prepared, seem at all prepared
Preparedness and has obviously might have needed a but it is clear that to present.
(15%) rehearsed. couple more rehearsal was
rehearsals. lacking.

Student is able to Student is able to Student is able to Student is unable to

accurately answer accurately answer accurately answer a accurately answer
Content almost all questions most questions posed few questions posed questions posed by
(50%) posed by the by the professor by the professor the professor about
professor about the about the topic. about the topic. the topic.
topic.

Rubrics for Essay

CRITERION 4 3 2 1
Answer is appropriate Content relates
Answer is appropriate
to the question. peripherally to the
Content to the question. Content unrelated to
Content may have question; contains
(50%) Content is factually question.
one or two factual significant factual
correct.
errors. errors.
Clear sense of order. Logic of argument is
Begins with a thesis May lack a thesis minimally perceivable. Lacks clear
Organization or topic sentence. sentence, but points Points presented in a organizational plan.
(15%) Supporting points are are presented in a seemingly random Reader is confused.
presented in a logical logical progression. fashion, but all
progression. support argument.
Development Develops each point Each point supported Sparse details or Statements are
(15%) with may specific with some details and evidence. Question unsupported by any

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details. Answers
question completely.
Vocabulary Uses vocabulary
(10%) appropriate for the
audience. Extends
audience vocabulary
by defining words that
might be new to most
of the audience.
Uses Complete Always (99-100% of
Sentences time) speaks in
(10%) complete sentences.
CRITERION 4 3
Content & - Content is comprehensive
Development  and accurate.
- Major points are stated
clearly.
(50%)
-Structure of the outline is
Organization clear and easy to follow.
- Transitions from topics
& Structure  were evident and present
(20%)
Format  - Paper follows all
(10%) designated guidelines.
- Paper is the appropriate
length as described for the
assignment.
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evidence. All detail or explanation.
important points only partially Repetitious,
included. answered. incoherent, illogical
development.
Uses vocabulary Uses vocabulary Uses several (5 or
appropriate for the appropriate for the more) words or
audience. Includes 1- audience. Does not phrases that are not
2 words that might be include any understood by the
new to most of the vocabulary that might audience.
audience, but does be new to the
not define them. audience.
Mostly (80-98%) Sometimes (70-80%) Rarely speaks in
speaks in complete speaks in complete complete sentences.
sentences. sentences.
Rubrics for Outline/Notes
2 1
- Content is complete. - Content is not - Content is incomplete.
- Major points are outlined. comprehensive. - Many major points are not
- Some major points were clear and /or persuasive.
missing
- Structure is mostly clear - Structure is not easy to - Organization and
and easy to follow. follow.  structure detract from the
- Topic transitions are - Topic transitions need true meaning of the
present. improvement. information.
- There were no clear topic
transitions
- Paper follows designated - Paper follows most - Paper lacks many
guidelines. guidelines. elements of correct
- Paper is the appropriate - Paper is over/ under word formatting. Inadequate/
length as described for the length.  excessive in length.
assignment.
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-Format enhances
readability of paper.
- Rules of grammar, usage,
Grammar, and punctuation are
followed; spelling is correct.
Punctuation
- Language is clear and
& Spelling  precise; sentences display
(10%) consistently strong, varied
structure.  tone.
-Format is good. 
- Rules of grammar, usage, - Paper contains few - Paper contains numerous
and punctuation are grammatical, punctuation grammatical, punctuation,
followed with minor errors. and spelling errors. and spelling errors.
Spelling is correct.  - Language lacks clarity or - Language uses jargon or
includes the use of some conversational tone. 
jargon or conversational
 

20. Assessment and Grading System

Using the grading system stipulated in the Student Handbook, the grades will be computed as follows:

Grade Source (Score or Rubric Grade) Percentage of Final Grade

Performance Tasks (Long Quizzes, Recitation, Attendance) 50%

Written Works (Prequizzes, Assignments and other Seat works) 20%

Preliminary/Semi-Final/ Midterm/Final Examination 30%

UB GRADING SYSTEM
Midterm Final
Performance Tasks 50% Performance Tasks 50%
Major Examinations 30% Major Examinations 30%
Written Works 20% Written Works 20%

Final (Semester) Grade: 40% Midterm + 60% Final

Passing Grade: 75%
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Passing Grade Conditions: The student shall pass the course after all the requirements have been satisfactorily completed and
accomplished.

21. Course References

Course References

A. Books and other Primary Sources

1. Domingo, Andrix D. (2017), Sales, Agency & Bailment. Benguet, Philippines: Coaching for Results Publishing
2. Perez, H.B. (2018) Quizzer and Reviewer on Corporation Code, Securities Regulations Code and Related Laws,
Batangas, Philippines
3. Soriano, Fidelito R. (2016), Notes in Business Law. Manila, Philippines: GIC Enterprises & Co., Inc.

B. Relevant Laws and Related Issuances

1. Batas Pambansa Blg. 22 (Bouncing Checks Law)
2. Civil Code of the Philippines
3. Negotiable Instruments Law
4. Republic Act No. 11232 (Revised Corporation Code of the Philippines)

Prepared by:

ATTY. JORDAN B. JALBUNA, CPA ATTY. JORDAN B. JALBUNA, CPA

Faculty Faculty and Head of the Legal Management Program
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Reviewed by: Approved by:

ENGR. ROSA MARIA CAYABYAB, CPA MR. JAY-AR C. DIMACULANGAN, MBA

Faculty-in-charge, Accountancy Dean, CBAA

MRS. ZENAIDA O. EGUILOS, RL DR. ABEGAYLE MACHELLE PEREZ CHUA

Librarian VPAA

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