ACTBFAR Syllabus 2122T

COLLEGE: RVRCOB DEPARTMENT: ACCOUNTANCY
COURSE CODE: ACTBFAR COURSE TYPE: Pure Online Type A

CLASS DAYS AND CLASS TIME: C31C: Mon & Wed, 1245-1415
INSTRUCTOR: Dr. Joy S. Rabo
CONTACT INFORMATION: joy.rabo@dlsu.edu.ph
CONSULTATION HOURS: [to Mon
be & Wed, 1600-1830 (thru AnimoSpace message)
announced]
COURSE DESCRIPTION:
This course, BASIC FINANCIAL ACCOUNTING AND REPORTING (ACTBFAR), is designed to provide
students with deeper appreciation and understanding of fundamental accounting concepts and principles as applied to
different forms of business organization as well as their relevance in national and global contexts. It deals with
measurement and communication of financial data peculiar to the operations of partnerships and corporations. It also
covers a brief overview of the accounting processes in a manufacturing concern.
LEARNING OUTCOMES:
On completion of the course, the student is expected to be able to do the following:
UNIVERSITY EXPECTED LEARNING OUTCOME (LO)
LASALLIAN GRADUATE
ATTRIBUTES (ELGA)
Critical and creative thinker LO1: Answer exercise set and prepare financial statements for a sole
Effective communicator proprietorship manufacturing business.
LO2: Answer exercise set and prepare financial statements for a partnership
form of organization.
LO3: Answer exercise set for a corporate form of organization.
LO4: Prepare individual reflection papers which apply theories learned in this
course.
LO5: Prepare group practice set for a corporate form of organization.
COURSE OUTCOMES ASSESSMENT MATRIX:

Course Program Outcomes (Graduate Outcomes or GO)
Learning
GO1 GO2 GO3 GO4 GO5 GO6 GO7 GO8 GO9 GO10 GO11 GO12 GO13
Outcome
LO1 L L O L O O O P P O O O O
LO4 L P O P P O O P P O O O O
LO5 P L O L O O O P P O O O O
O: Not learned in course but opportunity to be learned in the future; L: Learned in the course; P: Practiced in course
To know more about the GOs, please refer to the link below:
https://drive.google.com/file/d/1tgG89zx0wRVsQMEs0YPLhD1xT2wJYCWM/view?usp=sharing
FINAL COURSE OUTPUT:

As evidence of attaining the above learning outcomes, the student is required to do and submit the following during
the indicated dates of the term.
LEARNING OUTCOME (LO) REQUIRED OUTPUT WEEK DUE
LO1: Answer exercise set and prepare 1. At least one exercise set including a set of 5
financial statements for a sole financial statements for a manufacturing
proprietorship manufacturing business. business
LO2: Answer exercise set and prepare 2. At least one exercise set including a set of 9
financial statements for a partnership form financial statements for a partnership form of
of organization. organization
LO3: Answer exercise set for a corporate 3. At least one exercise set for a corporate form of 13
form of organization. organization
LO4: Prepare individual reflection papers 4. At least three individual reflection papers 5, 9, 13
which apply theories learned in this course.
LO5: Prepare group practice set for a 5. At least one group practice set including a 13
corporate form of organization. complete set of financial statements for a
corporate form of organization
ACTBFAR Full-Online Syllabus_2T2122 Page 1

ANIMOSPACE:
AnimoSpace (Canvas) is the learning management system (LMS) to be used in the conduct of the online classes. To
learn more, please click the following links:
• Passport to Canvas (public Canvas course) https://www.canvas.net/browse/cn-pd/courses/passport-to-canvas
• Animo Space 101: https://dlsu.instructure.com/courses/13772
RUBRICS FOR ASSESSMENT:

The following are the rubrics that students will use to self-check their required output prior to submission. These
same rubrics will also be used to grade the student’s work.
Exercise Sets (Homework)

CRITERIA EXEMPLARY SATISFACTORY DEVELOPING BEGINNING RATING
(97-100) (80-96) (70-79) (Below 70)
Content - The student The student answers The student answers The student
Correctness answers all majority of the some of the assigned fails to answer
and assigned exercises assigned exercises exercises all assigned
Completeness completely. completely. completely. exercises.
[70%]
Neatness and The student The student The student prepares The student
Orderliness prepares all prepares majority of some financial fails to prepare
[10%] financial financial statements statements in good all financial
statements in good in good form. form. statements in
form*. good form.
Timeliness The student The student The student The student
[20%] submitted output submitted output a submitted output submitted
on or before the week after the two (2) weeks after output three (3)
deadline. deadline. the deadline. weeks or more
after deadline.
TOTAL
*In good form: i.e., preserves neatness of work, writes legibly, labels all solutions, uses money columns correctly, uses ruler,
follows ruling procedures
Financial Statements (for Manufacturing, Partnership, and Corporation)

(97-100) (80-96) (70-79) (Below 70)
Content - The student The student prepares The student The student fails to
Correctness prepares correctly correctly majority of prepares correctly prepare correctly all
and all financial the financial some financial financial statements.
Completeness statements. statements. statements.
[70%]
Neatness and The student The student prepares The student The student fails to
Orderliness prepares all majority of financial prepares some prepare all financial
[10%] financial statements statements in good financial statements statements in good
in good form**. form. in good form. form.
[20%] submitted output on submitted output a submitted output submitted output
or before the week after the two (2) weeks after three (3) weeks or
deadline. deadline. the deadline. more after deadline.
TOTAL
**In good form: i.e. i.e., preserves neatness of work, writes legibly, , places heading properly, uses money columns correctly,
uses ruler, follows ruling procedures

Reflection Papers
(97-100) (80-96) (70-79) (Below 70)
Content - The student applies The student applies The student applies The student fails to
Application learnings from learnings from most some learnings apply any learnings
of learnings relevant ACTBFAR ACTBFAR topics from ACTBFAR from ACTBFAR topics.
[70%] topics appropriately. appropriately. topics.
Format and The student follows The student follows The student follows The student does not
Use of required format and required format but required format but follow format, uses a
English paper is free of any paper contains minor paper contains mixture of Filipino and
Language grammatical and grammatical and major violations of English language in the
[10%] spelling error. spelling errors. the English paper, and uses the
language. English language
inappropriately.
Timeliness The student The student The student The student submitted
[20%] submitted output on submitted output a submitted output output three (3) weeks
or before the week after the two (2) weeks after or more after deadline.
deadline. deadline. the deadline.
TOTAL
Practice Set
(97-100) (80-96) (70-79) (Below 70)
Content - The group The group answered The group The group failed to
Correctness answered all majority of the answered some of answer all
and requirements requirements the requirements requirements
Completeness correctly and correctly. correctly. correctly.
[70%] completely.
Neatness and The student The student prepares The student The student fails to
Orderliness prepares all majority of financial prepares some prepare all financial
[10%] financial statements statements in good financial statements statements in good
in good form. form. in good form. form.
[10%] submitted output on submitted output a submitted output submitted output
or before the day after the two (2) days after three (3) days or
deadline. deadline. the deadline. more after deadline.
Teamwork The group shows The group shows The group shows The group shows
[10%] strong teamwork as teamwork as somewhat a lack of lack of teamwork as
evidenced by evidenced by teamwork as evidenced by
oneness, consistent, consistent and evidenced by some inconsistencies in the
and smooth flow of smooth flow of the inconsistencies in flow of the content
the content content presented in the flow of the presented in the
presented in the the practice set. content presented practice set.
practice set. in practice set.
TOTAL
Peer Evaluation (for Practice Set)

(100) (90) (80) (70)
Contribution The student The student The student The student does
to team’s final contributes to the contributes to the contributes not contribute to
output team’s final team’s final output as somewhat to the the team’s final
[100%] output more than expected. team’s final output.
what is expected. output.

OTHER REQUIREMENTS AND ASSESSMENTS:
Aside from the final output, the student will be assessed at other times during the term by the following:
• Long examinations (at least three during the entire term)
• Class participation
o active participation in the class discussion/discussion forum
o observance of netiquette
Class Participation
(97-100) (80-96) (70-79) (Below 70)
Participation The student The student The student often The student fails to
[100%] provides a proper, sometimes provides provides little to provide any
respectful, and little to no response no response to the response to the
elaborate response to the question question posed by question posed by
to the question posed by the faculty the faculty the faculty member.
posed by the faculty member. member.
member.
FOURTH-HOUR ACTIVITIES:
• Self-study sessions
• Independent online learning – Flex Week
• Research for reflection papers
• Group collaboration for practice set
• Consultation
• Online student-organized co-curricular activities
GRADING SYSTEM:
GRADE POINT DESCRIPTION PERCENTAGE
4.0 Excellent 97 – 100
3.5 Superior 93 – 96
3.0 Very Good 89 – 92
2.5 Good 85 – 88
2.0 Satisfactory 80 – 84
1.5 Fair 75 – 79
1.0 Passed 70 – 74
0.0 Failed Below 70
Students should get a minimum final grade of 2.0 in this course before
proceeding to the next courses.
The student will be graded according to the following:

BASIS
Long Examinations 60%
Exercise Sets [Individual output] 10%
Reflection Papers [Individual output] 10%
Practice Set including Peer Evaluation [Group output]* 10%
Class Participation 10%
TOTAL 100%
*Individual grade is based on 50% group grade and 50% peer evaluation grade.

TOPICS:
1. ACCOUNTING FOR MANUFACTURING
1.1. Introduction to manufacturing
1.1.1 Definition of manufacturing
1.1.2 Key characteristics of manufacturing
1.1.3 Advantages and disadvantages of manufacturing
1.1.4 Types and divisions of manufacturing
1.2. Cost concepts and classifications
1.2.1 Definition of cost
1.2.2 Classifications of cost
1.2.3 Application of cost concepts
1.3. Financial statements of a manufacturing concern
1.3.1 Functional-form income statement (including schedule of cost of goods manufactured and sold)
1.3.2 Statement of changes in equity
1.3.3 Report-form statement of financial position
2. ACCOUNTING FOR PARTNERSHIP

2.1. Introduction to partnership
2.1.1 Definition of partnership
2.1.2 Nature and characteristics of partnership
2.1.3 Advantages and disadvantages of partnership
2.1.4 Classifications of partnership
2.1.5 Classifications of partners
2.2. Partnership formation
2.2.1 Legal requirements in formation of partnership
2.2.2 Accounting for initial investment of partners
2.3. Partnership operations
2.3.1 Account titles unique to partnership accounting
2.3.2 Closing journal entries applicable to partnership accounting
2.3.3 Methods and rules for dividing partnership profits and losses
2.4. Partnership dissolution
2.4.1 Introduction to partnership dissolution
2.4.2 Journal entries related to admission of new partner
2.4.2.1 By purchase
2.4.2.2 By investment
2.4.3 Journal entries related to withdrawal or retirement and death or incapacity of a partner
2.5. Partnership liquidation
2.5.1 Introduction to partnership liquidation
2.5.2 Types of liquidation
2.5.3 Journal entries related to liquidation [lump-sum method only]
2.6. Financial statements of a partnership
2.6.1 Differences between sole proprietorship and partnership financial statements
2.6.2 Financial statements of a partnership
3. ACCOUNTING FOR CORPORATION

3.1. Introduction to corporation
3.1.1 Definition of corporation
3.1.2 Key characteristics of corporation
3.1.3 Advantages and disadvantages of corporation
3.1.4 Types of corporation
3.2. Corporate formation and incorporation
3.2.1 Articles of incorporation and bylaws
3.2.2 Corporate books and records
3.2.3 Requirements for incorporation
3.3. Share capital transactions
3.3.1 Definition of terms
3.3.2 Accounting for share capital transactions
3.3.2.1 Memorandum entry method
3.3.2.2 Journal entry method
3.4 Accounting for treasury shares and delinquent subscriptions
3.4.1 Accounting for treasury shares
3.4.2 Accounting for delinquent subscriptions
3.5. Accounting for retained earnings and dividends
3.5.1 Definition of retained earnings
3.5.2 Appropriations of retained earnings
3.5.3 Definition of dividend
3.5.4 Types of dividend
3.6. Financial statements of a corporation
3.6.1 Components of statement of changes in shareholders’ equity
3.6.2 Preparation of statement of changes in shareholders’ equity

LEARNING PLAN:
DATE LEARNING ACTIVITIES
WEEK TOPIC SYNCHRONOUS ASYNCHRONOU METHOD DETAILS HOURS
S
1 ORIENTATION M: March 21 Discussion Syllabus, 1.5
Department synchronous
Policies, hours
Class Policies, etc.
Remaining days Assignment Read: 2.25
of the week before Read: Chapter 26 asynchronous
the next session (Price, 16th hours
edition)
Accounting for
Manufacturing
Activities –
Section 1 only
Research:
(1) Manufacturing
business –
Definition,
Characteristics;
Advantages and
disadvantages;
Types and
divisions
(2) Cost –
Definition;
Classifications
1. W: March 23 Lecture Introduction to 1.5
ACCOUNTING and class manufacturing synchronous
FOR discussion hours
MANUFACTUR Cost concepts and
ING classifications
1.1. Introduction
to manufacturing
1.1.1 Definition
of manufacturing
1.1.2 Key
characteristics of
manufacturing
1.1.3 Advantages
and
disadvantages of
manufacturing
1.1.4 Types and
divisions of
manufacturing
1.2 Cost concepts

and
classifications
1.2.1 Definition
of cost
1.2.2
Classifications of
cost
1.2.3 Application
of cost concepts
Remaining days Assignment Answer: 2.25
of the week before Exercise Set #1 asynchronous
the next session (topics covered to date) hours
[DEADLINE:
April 21, Thu,
11:59PM]
TOTAL HOURS – WEEK #1 7.5 hours

WEEK TOPIC SYNCHRONOUS ASYNCHRONOUS METHOD DETAILS HOURS
2 [Continuation] M: March 28 Lecture Cost concepts and 1.5
1.2 Cost concepts and class classifications synchronous
and discussion hours
classifications
1.2.1 Definition
of cost
1.2.2
Classifications of
cost
1.2.3 Application
of cost concepts
Remaining days Assignment Read: 2.25
of the week before Statement of Profit asynchronous
the next session or Loss for hours
manufacturing
business, including
Schedule of Cost
of Goods
Manufactured and
Sold
1.3. Financial W: March 30 Lecture Financial 1.5
statements of a and class statements of a synchronous
manufacturing discussion manufacturing hours
business business
1.3.1 Functional-
form income
statement
(including
schedule of cost
of goods
manufactured and
sold)
1.3.2 Statement of
changes in equity
1.3.3 Report-form
statement of
financial position

3 M: April 4 Lecture Exercise Set #1 1.5
and class synchronous
discussion hours
W: April 6 Lecture [Continuation] 1.5
and class Exercise Set #1 synchronous
discussion hours
Remaining days Assignment Draft: 4.5
of the week before Reflection asynchronous
the next session Paper #1 hours
Review:
Long Exam #1
topics
Read:
Partnership –
Definition;
Nature and
characteristics;
Advantages and
disadvantages;
Classifications;
Classifications of
partners

4 2. M: April 11 Lecture Introduction to 1.5
ACCOUNTING and class partnership synchronous
PARTNERSHIP
2.1. Introduction
to partnership
2.1.1 Definition of
partnership
2.1.2 Nature and
characteristics of
partnership
2.1.3 Advantages
and disadvantages
of partnership
2.1.4
Classifications of
partnership
2.1.5
Classifications of
partners
the Lenten Break Paper #1 hours
Review:
Long Exam #1
topics
Read:
Partnership
formation –
Legal
requirements;
Accounting for
initial investment
of partners
April 13 to 16
(W-S)
Lenten Break

5 2.2. Partnership M: April 18 Lecture Partnership 1.5
formation and class formation synchronous
2.2.1 Legal discussion hours
requirements in
formation of W: April 20 Lecture Partnership 1.5
partnership and class formation synchronous
2.2.2 Accounting discussion hours
for initial
investment of
partners
Remaining days Assignment Review: 2.5
of the week Long Exam #1 asynchronous
topics hours
Read:
Partnership
operations –
Account titles;
Closing journal
entries;
Partnership profits
and losses
H: April 21 Submission Exercise Set #1
11:59 PM
F: April 22 Examination Long Exam #1 2.0
(Time: TBA) Coverage: synchronous
Unit 1 - hours
Accounting for
Manufacturing
Parts:
Theories
Problem Solving
F: April 22 Submission Reflection
12:30 PM Paper #1

6 2.3. Partnership M: April 25 Lecture Partnership 1.5
operations and class operations synchronous
2.3.1 Account discussion hours
titles unique to W: April 27 Lecture Partnership 1.5
partnership and class operations synchronous
accounting discussion hours
2.3.2 Closing
journal entries
applicable to
partnership
accounting
2.3.3 Methods
and rules for
dividing
partnership
profits and losses
[DEADLINE:
May 26, Thu,
11:59PM]
Read:
Partnership
dissolution –
Introduction;
Admission of new
partner;
Withdrawal or
retirement and
death or incapacity
of a partner

7 2.4. Partnership M: May 2 Independent Watch: 1.5
dissolution Online Asynchronous asynchronous
2.4.1 Introduction May 2 or May 3 Learning lecture videos on hours
to partnership (M or T) Partnership
dissolution Eid al-Fitr dissolution –
2.4.2 Journal introduction to
entries related to partnership and
admission of new admission of new
partner partner by
2.4.2.1 By purchase
purchase W: May 4 Lecture Partnership 1.5
2.4.2.2 By and class dissolution – synchronous
investment discussion admission of new hours
2.4.3 Journal partner by
entries related to investment;
withdrawal or Withdrawal or
retirement and retirement and
death or death or incapacity
incapacity of a of a partner
partner
Draft:
Reflection
Paper #2
Read:
(1) Partnership
liquidation –
Introduction,
Types, Lump-sum
method
(2) Financial
statements of a
partnership
May 9 to 14
School Break

8 2.5. Partnership M: May 16 Lecture Partnership 1.5
liquidation and class liquidation synchronous
2.5.1 Introduction discussion hours
to partnership W: May 18 Lecture Partnership 1.5
liquidation and class liquidation synchronous
2.5.2 Types of discussion hours
liquidation Financial
2.5.3 Journal statements of a
entries related to partnership
liquidation
[lump-sum
method only]
2.6. Financial
statements of a
partnership
2.6.1 Differences
between sole
proprietorship
and partnership
financial
statements
2.6.2 Financial
statements of a
partnership
Draft:
Reflection
Paper #2
Review:
Long Exam #2
topics
Read:
(1) Introduction to
corporation –
Definition, Key
characteristics;
Advantages and
disadvantages;
Types
(2) Corporate
formation and
incorporation –
Articles of
incorporation and
bylaws; Corporate
books and records;
Requirements for
incorporation
(3) Share capital
transactions –
Definition of
terms; Accounting
for share capital
transactions

9 3. M: May 23 Lecture Introduction to 1.5
ACCOUNTING and class corporation synchronous
CORPORATION Corporate
formation and
3.1. Introduction incorporation
to corporation
3.1.1 Definition of
corporation
3.1.2 Key
characteristics of
corporation
3.1.3 Advantages
and disadvantages
of corporation
3.1.4 Types of
corporation
3.2. Corporate
formation and
incorporation
3.2.1 Articles of
incorporation and
bylaws
3.2.2 Corporate
books and records
3.2.3
Requirements for
incorporation
3.3. Share capital W: May 25 Lecture Share capital 1.5
transactions and class transactions synchronous
3.3.1 Definition of discussion hours
terms
3.3.2 Accounting
for share capital
transactions
3.3.2.1
Memorandum
entry method
Remaining days Assignment Review: 2.5 hours
of the week Long Exam #2 asynchronous
topics hours
H: May 26 Submission Exercise Set #2
11:59 PM
F: May 27 Examination Long Exam #2 2.0
(Time: TBA) Coverage: synchronous
Unit 2 - hours
Accounting for
Partnership
Parts:
Theories
Problem Solving
F: May 27 Submission Reflection
12:30 PM Paper #2

10 [Continuation] May 30 to June 4 Independent Watch: 7.5
FLEX 3.3. Share capital Online Asynchronous synchronous
WEEK transactions Learning lecture videos on hours
3.3.2.2 Journal Accounting for
entry method share capital
transaction –
Journal entry
method
Answer:
Exercise Set #3
(topics covered to date)
[DEADLINE:
June 23, Thu,
11:59PM]
Draft:
Reflection
Paper #3
Group Work:
Practice Set
Read:
Accounting for
treasury shares and
delinquent
subscriptions

11 3.4 Accounting M: June 6 Lecture Accounting for 1.5
for treasury and class treasury shares synchronous
shares and discussion hours
delinquent W: June 8 Lecture Accounting for 1.5
subscriptions and class delinquent synchronous
3.4.1 Accounting discussion subscriptions hours
for treasury shares
3.4.2 Accounting
for delinquent
subscriptions
Draft:
Reflection
Paper #3
Group Work:
Practice Set
Read:
Accounting for
retained earnings
and dividends

12 3.5. Accounting M: June 13 Lecture Retained earnings 1.5
for retained and class and dividends synchronous
earnings and discussion hours
dividends W: June 15 Lecture Retained earnings 1.5
3.5.1 Definition of and class and dividends synchronous
retained earnings discussion hours
3.5.2
Appropriations of
retained earnings
3.5.3 Definition of
dividend
3.5.4 Types of
dividend
the next session Paper #3 hours
Answer:
Exercise Set #3
(topics covered to date)
Group Work:
Practice Set
Read:
Financial
statements of a
corporation

13 3.6. Financial M: June 20 Lecture Financial 1.5
statements of a and class statements of a synchronous
corporation discussion corporation hours
3.6.1 W: June 22 Lecture Financial 1.5
Components of and class statements of a synchronous
statement of discussion corporation hours
changes in
shareholders’
equity
3.6.2 Preparation
of statement of
changes in
shareholders’
equity
of the week Reflection Paper asynchronous
#3 hours
Group Work:
Practice Set
Review:
Long Exam #3
topics
H: June 23 Submission (1) Exercise Set
11:59 PM #3
(2) Reflection
Paper #3
(3) Practice Set


June 27 to July 2
School Break

14 Before Assignment Review: 5.5
Long Exam #3 Long Exam #3 asynchronous
topics hours
T: July 5 Examination Long Exam #3 2.0
10:00 AM to Coverage: synchronous
12:00 NN Unit 3 - hours
Accounting for
Corporation
Parts:
Theories
Problem Solving
REFERENCES:
Mowen, M.M., Hansen, D.R., & Heitger, D.L. (2018). Managerial accounting: The cornerstone of business
decision making, 7th ed. Boston, MA: Cengage Learning.
Price, J., Haddock, M., & Farina, M., (2021). College Accounting, 16th ed. McGraw-Hill Education.
Warren, C.S., Reeve, J.M., & Duchac, J.E. (2018). Managerial Accounting, 14th ed. Mason, OH: South-
Western Cengage Learning.
Any Philippine textbook on partnership and corporation accounting updated with Revised Corporation Code
*Any online resources/links will be provided in AnimoSpace.
COURSE-SPECIFIC POLICIES:
1. Students should have a minimum final grade of 1.0 in FDNACCT to be able to take this course.
2. This course is a prerequisite to ACYFAR1 and ACYFAR2 for BSA students. Students should get a minimum
final grade of 2.0 in this course before proceeding to the next courses.
3. A minimum of three (3) long examinations is required in this course. Each long examination is a minimum of 50
points, with total minimum of 150 points. Should the number of exams exceed the minimum, there will be no
cancellation of the lowest score or such other policy.
4. The class participation grade shall consist of the following: (1) active participation in online class, including
discussion threads and (2) good manners and right conduct or netiquette.
5. A total of 105 hours for a 3-unit course is the recommended work load of students. A week will have 7.5 hours of
both synchronous and asynchronous learning activities for the students.
DEPARTMENT POLICIES:
1. AnimoSpace (Canvas) and Google Apps are the learning management system to be used in the conduct of
online classes.
2. It is the responsibility of the student to be mindful of his/her absences/tardiness and performance in the
online classes.
3. Instructions on how to submit assignments/activities and the kind of documents to be accepted are included
when assignments/activities are set-up in AnimoSpace.
4. Specific class policies on attendance, make-up quizzes, academic honesty, grading system, dress code, the
use of other electronic gadgets and eating during online synchronous learning activities, any standards for
quality of participation, any deduction for late submission of requirements, and others not mentioned above,
are to be discussed by the faculty member on the first day of online classes.
5. Students must observe consultation hours/schedule of the faculty member.
6. For student concerns regarding the BSA program or the course, students may send e-mail to the Vice Chair
of the Accountancy Department, Mr. Mark Bendo at mark.vincent.bendo@dlsu.edu.ph.

NETIQUETTE:
• Treating other users with respect. Remember that you are talking with human beings behind the screen.
• Always using your professors’ proper title. Unless specifically invited, do not refer to them by first name.
• Reading all messages in a discussion thread before replying so as not to repeat someone else’s post without
adding something of your own to it.
• Using clear and concise language with correct spelling and grammar.
• Keeping discussion posts brief but thorough, on topic and within the scope of the course material.
• Reviewing your posts before sending to ensure you are avoiding slang terms, texting abbreviations and all-
caps letters.
• Being open minded of others’ opinions even when they differ from your own.
• Muting your microphone in a conference if it is not your time to talk in order to minimize background sound.
• Sending private messages to individuals instead of flooding the public chat.
TECHNOLOGY SUPPORT:
If you need technical assistance at any time or to report a problem, you can contact the Information Technology
Service Office at https://www.dlsu.edu.ph/offices/its/. ITS Help Desk @ the Manila Campus Room 305, Gokongwei
Hall, De La Salle University, 2401 Taft Avenue, 1004 Manila, Philippines. Email at itservices@dlsu.edu.ph.
RVRCOB CODE OF ETHICS:
As a business leader I recognize my role in society.
• My purpose is to lead people and manage resources to promote human development and the common good
and to create value that no single individual can create alone.
• My decisions affect the well-being of individuals inside and outside my enterprise, today and tomorrow.
Therefore, I promise that:
• I will manage with loyalty and care, and will not advance my personal interests at the expense of my
enterprise or society.
• I will promote socially useful products and services which serve human development, keeping in mind
reasonable access for the poor and underprivileged.
• I will understand and uphold, in letter and spirit, the laws and contracts governing my conduct and that of my
enterprise.
• I will refrain from corruption, unfair competition, or business practices harmful to society.
• I will respect the human rights and dignity of all people affected by my enterprise, and I will oppose
discrimination and exploitation.
• I will promote a humane and enabling work community within my organization.
• I will promote the just allocation of resources for all stakeholders of the company.
• I will respect the right of future generations to advance their standard of living and enjoy a healthy planet.
• I will report the performance and risks of my enterprise accurately and honestly.
• I will invest in developing myself and others, helping the management profession continue to advance and
create sustainable and inclusive prosperity.
• In exercising my professional duties according to these principles, I recognize that my behavior must set an
example of integrity, eliciting trust and esteem from those I serve. I will remain accountable to my peers and
to society for my actions and for upholding these standards.
Adapted from:
The Global Business Oath (http://theoathproject.org/?page_id=47)
Vocation of the Business Leader (http://www.stthomas.edu/cathstudies/cst/VocationBusinessLead/)
PREPARED BY: APPROVED BY:
Editha O. Trinidad Dr. Joy Lynn R. Legaspi Dr. Emilina R. Sarreal

Coordinator Chair, Accountancy Department Dean, RVR College of Business

ACTBFAR Syllabus 2122T

Uploaded by

Document Information

Original Description:

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

ACTBFAR Syllabus 2122T

Uploaded by

Copyright:

Available Formats

COLLEGE: RVRCOB DEPARTMENT: ACCOUNTANCY

COURSE CODE: ACTBFAR COURSE TYPE: Pure Online Type A

COURSE OUTCOMES ASSESSMENT MATRIX:

FINAL COURSE OUTPUT:

ACTBFAR Full-Online Syllabus_2T2122 Page 1

RUBRICS FOR ASSESSMENT:

Exercise Sets (Homework)

Financial Statements (for Manufacturing, Partnership, and Corporation)

ACTBFAR Full-Online Syllabus_2T2122 Page 2

Peer Evaluation (for Practice Set)

ACTBFAR Full-Online Syllabus_2T2122 Page 3

The student will be graded according to the following:

ACTBFAR Full-Online Syllabus_2T2122 Page 4

2. ACCOUNTING FOR PARTNERSHIP

3. ACCOUNTING FOR CORPORATION

ACTBFAR Full-Online Syllabus_2T2122 Page 5

1.2 Cost concepts

ACTBFAR Full-Online Syllabus_2T2122 Page 6

ACTBFAR Full-Online Syllabus_2T2122 Page 7

DATE LEARNING ACTIVITIES

ACTBFAR Full-Online Syllabus_2T2122 Page 8

ACTBFAR Full-Online Syllabus_2T2122 Page 9

ACTBFAR Full-Online Syllabus_2T2122 Page 10

ACTBFAR Full-Online Syllabus_2T2122 Page 11

ACTBFAR Full-Online Syllabus_2T2122 Page 12

ACTBFAR Full-Online Syllabus_2T2122 Page 13

DATE LEARNING ACTIVITIES

ACTBFAR Full-Online Syllabus_2T2122 Page 14

DATE LEARNING ACTIVITIES

(3) Practice Set

ACTBFAR Full-Online Syllabus_2T2122 Page 15

DATE LEARNING ACTIVITIES

*Any online resources/links will be provided in AnimoSpace.

ACTBFAR Full-Online Syllabus_2T2122 Page 16

PREPARED BY: APPROVED BY:

Editha O. Trinidad Dr. Joy Lynn R. Legaspi Dr. Emilina R. Sarreal

ACTBFAR Full-Online Syllabus_2T2122 Page 17

You might also like