Republic of the Philippines

PAGADIAN CITY INTERNATIONAL COLLEGE

San Jose District, Pagadian City

COURSE TITLE: BASIC ACCOUNTING

Program Public Administration Semester & S.Y. 2nd Semester, 2021-2022

Instructor Meredel Fe P. Fullo, CPA Class Schedule Monday, Friday / 6:30PM-8:00PM

Basic Accounting focuses on the accounting concepts,

principles, and procedures needed in the
bookkeeping and financial presentation of single
proprietorships and corporations engaged in service
Contact Hours
Course Description and merchandising operations. Emphasis is placed 3 hours (Lecture)
per week
upon the principles that govern the construction and
operation of accounts, which then allow for periodic
analysis, interpretation, valuation and income
determination to take place.
Online Approach:
Course Delivery Course Announcements will be posted in the Google
Online Approach: Synchronous and Asynchronous
Mode Communication Classroom or via Facebook Group that will be
introduced during class orientation.

COURSE CONTENT AND ALIGNMENT

STUDENT
TOPIC LEARNING DURATION/ TEACHING LEARNING
TOPIC OUTLINE LEARNING ASSESSMENT TASKS
OUTCOMES (TLOs) WEEK NO. ACTIVITIES
TIME
Introduction to the
Course(Policy,Requirements, Week 1 3 hours Discussion
Grading System)
1. Definition of
accounting
2. Nature of accounting
3. Functions of
Accounting in
Business
INTRODUCTION TO 4. Brief history of  Lecture
Week 2 3 hours Recitation
ACCOUNTING accounting  Discussion
5. Common branches
ofaccounting
6. Users of
accounting
information
7. Forms of
 Republic of the Philippines
PAGADIAN CITY INTERNATIONAL COLLEGE
San Jose District, Pagadian City

business
organizations
8. Advantages and
disadvantages of the
different forms of
business organizations
1. Basic accounting
concepts
ACCOUNTING
2. Accounting standards  Lecture  Recitation
CONCEPTS AND Week 3-4 6 hours
3. The Conceptual  Discussion  Assignment
PRINCIPLES
Framework for Financial
Reporting
1. The basic accounting
equation
 Lecture
THE ACCOUNTING 2. The expanded  Quiz
Week 5 3 hours  Discussion
EQUATION accounting equation  Recitation
 Problem Solving
3. Applications of the
accounting equation
PRELIM EXAMINATION Week 6 3 hours Online Exam
1. The Account
2. The Five Major
Accounts
TYPES OF MAJOR 3. Chart of accounts  Lecture
Week 7 3 hours Recitation
ACCOUNTS 4. Common account  Discussion
titles
5. Drills on account
titles
1. The books of accounts
2. Journal
3. Ledger
4. Formats of the books of
accounts
BOOKS OF 5. Double-entrysystem  Lecture  Quiz
ACCOUNTS AND 6. Normal balances of Week 8-9 6 hours  Discussion  Recitation
DOUBLE-ENTRY accounts  Problem Solving  Seatwork
SYSTEM 7. Rules of debits and
credits
8. Ending balance of
account
9. Contra and adjunct
accounts
 Republic of the Philippines
PAGADIAN CITY INTERNATIONAL COLLEGE
San Jose District, Pagadian City

1. The accounting cycle

2. Identifying and
analyzing  Quiz
 Lecture
THE ACCOUNTING
transactions and  Recitation
Week 10 3 hours  Discussion
CYCE
events  Seatwork
 Problem Solving
 Assignment
3. Journalizing
4. Recording drills
 Lecture
POSTING TO THE 1. Posting
Week 11 3 hours  Discussion  Seatwork
LEDGER 2. Unadjusted trial balance
 Problem Solving
MIDTERM EXAMINATION Week 12 3 hours Online Exam
1. Accruals of income
andexpense
 Lecture  Quiz
2. Depreciation and
ADJUSTING ENTRIES Week 13-14 3 hours  Discussion  Recitation
bad debts
 Problem Solving  Seatwork
Deferrals of income and
expense
1. Inventory
2. Inventory systems
ACCOUNTING CYCLE 3. Gross profit
4. Recording in the General  Lecture  Quiz
OF A
and Special journals Week 15-17 9 hours  Discussion  Recitation
MERCHANDISING
BUSINESS 5. Posting to the General  Problem Solving  Seatwork
and Subsidiary ledgers
6. The accounting cycle of a
merchandising business
FINAL EXAMINATION Week 18 3 hours Online Exam

SUGGESTED MATERIAL/REFERENCE: Ballada, Win. Basic Financial Accounting and Reporting, 22nd Edition. DomDane Publishers. 2019.

Prepared by: Reviewed by:

MEREDEL FE P. FULLO, CPA EFRIELLE TOLEDO

Instructor Instructor

Date : 12 March 2022 Date :