DETAILED TEACHING SYLLABUS (DTS) AND INSTRUCTOR GUIDE (IG’S)

PHILOSOPHY
The PHILIPPINE COLLEGE OF SCIENCE AND TECHNOLOGY is committed to the pursuit of excellence relative to student’s professional growth and
development.

VISION
PHILIPPINE COLLEGE OF SCIENCE AND TECHNOLOGY envisions producing quality graduates fully equipped with knowledge, attitudes, values and
skills and who are globally competitive in their chosen profession ever ready to render quality services.

MISSION STATEMENT
PHILIPPINE COLLEGE OF SCIENCE AND TECHNOLOGY provides quality education to every student through a well-balanced research oriented
learning environment that develops critical and creative thinking for maximum development of individual’s talents and capabilities.

INSTITUTIONAL OBJECTIVES
In pursuit of its Vision and Mission, PHILIPPINE COLLEGE OF SCIENCE AND TECHNOLOGY will achieve the following:
1. Provide programs and activities that will enhance the development of the students physically, intellectually, culturally, emotionally,
socially, spiritually and morally.
2. Provide college education opportunities to poor but deserving students through the PHILIPPINE COLLEGE OF SCIENCE AND TECHNOLOGY
scholarship grants.
3. Train students with globally competitive technical skills that will make them competent and capable of handling challenges in life.
4. Provide manpower needs of the country with professionally qualified graduates imbued with dignity and high moral values who are
mature, self-reliant, responsible and self-discipline citizens.

SPECIAL OBJECTIVES
To provide the country with globally competit6ive and professionally licensed graduates as integral part of the total manpower needed for the
economic development in the national and international levels.
Issue Date Prepared by: Reviewed by: Recommended by: Approved by:
Revision Status
Instructor Department Head ELSE MARIE T. VILLANUEVA, CPA, MBA ENGR. RAUL GIRONELLA, Sr.
Revision Date
College Dean VP for Academic Affairs

Page 1 of 13
 COLLEGE OF ACCOUNTANCY AND BUSINESS PROGRAMS

PHILOSOPHY
The Philippine College of Science and Technology, College of Accountancy and Business Programs provides excellent trainings in business
education in a highly competitive world.

GENERAL OBJECTIVES
1. To develop, implement, evaluate and continually improve programs of business education that enhance administrative competence
and entrepreneurial abilities;
2. To develop the professional and technical proficiency of business education students so that they can become effective leaders in
their chosen careers.

SPECIFIC OBJECTIVES

The above goal will be achieved through the following specific objectives:
1. To provide students with basic concepts of economics, finance, management, marketing and business law;
2. To apply these concepts in business and related professions;
3. To inculcate social responsibilities in business;
4. To develop the entrepreneurial potential of students; and
5. To update students with emerging business trends in consonance with information age.
THREE-YEAR DIPLOMA COURSE IN ACCOUNTANCY

PROGRAM OUTCOMES

Page 2 of 13
 The Three-Year Diploma Course in Accountancy aims to provide a framework for developing the skills and knowledge needed for
employment and self-employment in the progressively dynamic business environment. The Diploma is developed specifically in recognition of
the growing importance of individuals equipped with essential skills and knowledge in accountancy context.

The objectives of the program are to prepare students to embark on a career in the accountancy field or to further continuing education at the
sub-professional level by providing them:
 Knowledge and skills of accounting, economics, management, business law, business communications, numeracy and information
technology;
 Cognitive, communication and interpersonal skills;
 Information technology skills;
 An educational experience to pursue life-long learning; and
 A strong sense of responsibility as a member of the society.

LEARNING OUTCOMES

At the end of this programme, the students should be able to:

1. Demonstrate the understanding of fundamental accounting knowledge and skills for higher level of study, employment or self-
employment.
2. Record financial transactions and prepare financial statements in compliance with acceptable accounting principles for various forms of
organisations, be it profit or not-for-profit.
3. Demonstrate good interpersonal and communication skills in order to function as a member of the society.
4. Demonstrate analytical, judgment and critical thinking skills in decision-making and problem-solving in relations with financial
information and business operations.
5. Develop values, ethics, and skills necessary to embrace a career in accountancy at sub-professional level and for lifelong learning.

COURSE TITLE ACCOUNTING RESEARCH METHODS COURSE CODE CAE22

CREDIT UNITS 3 COURSE PREREQUISITE/CO- CAE19

Page 3 of 13
 REQUISITE
COURSE DESCRIPTION
This course is intended to serve as an integrative capstone to a professional accounting degree program. This class introduces the
student to professional and scientific research in accounting. The course instructs in research methods, issues, research appreciation
and evaluation together with individual practice in planning, conducting, and reporting professional research projects in accounting.
The primary emphasis of the course will be on developing skills for conducting research and comprehending research output in an
applied and professional context. This will be achieved through the use of a series of existing research papers in accounting that have
immediate real world relevance and also use simple methodologies. Knowledge of basic statistical tools such as regression, correlation
etc. will be useful though not necessary, and wherever necessary will be addressed in the class.
REFERENCE: 1. De Belen, Rustico (2015) Research Methods and Thesis Writing . WBTI
2. Business Research Methods (2014) Doland R. Cooper and Pamela Schindler, McGraw Hill Education, Twelfth Edition
3. Alicay, Calixto B. (2014) Research Methods and Techniques. Great Books Publishing
4. Cristobal, Amadeo Pangilinan (2013) Research Made Easier: a Step by step Process. C & E Publishing Inc.
Other academic and practical articles as well as relevant cases.
COMPETENCE
COURSE INTENDED LEARNING OUTCOMES (CILO’S)

At the end of the course, the student shall be able to:

1. Acquire skills to locate problem areas in organizational settings, and plan, organize, design, and conduct research to help solve
the identified problems;
2. Get conversant with the use of statistical analysis and computer programs;
3. Write and present research reports; and
4. Develop skills and knowledge to discriminate “good” from “bad” research reported in academic, business, and trade journals.

CHECK-UP PERIOD

CONTENT/TOPIC INTENDED LEARNING OUTCOME SUGGESTED REFERENCES AND ASSESSMENT TASKS

(ILO’S) TEACHING/LEARNING EQUIPMENTS (AT’s)
ACTIVITIES (TLAs)
Orientation State and apply the meaning of List the dos and don’ts as PhilCST Manual Evaluation of output
1.Vision, Mission, Goals SMART. to school policy. Quizzes
2.Grading System List and discuss the rules and Set the rules, principles of Oral/ Written Report
3.Code of discipline regulations of the school inside standard of the school Assessment Activities

Page 4 of 13
and outside the school premises. and the department.
Illustration as to the
Discuss and analyze the grading computation of grades: Preliminary Exam
system of the school. rate allocated to
assignments, recitations,
Produce humane individuals & quizzes and periodic
communities in the face of rapid exams.
change. Group discussion as to
the attainment of SMART.

Produce thoughtful graduates

imbued with:
 *values reflective of a
humanist orientation;
fundamental respect for others
as human beings with intrinsic
rights, cultural rootedness, an
avocation to serve
 *analytical & problem solving
skills
 *ability to think through the
ethical & social implications of
a given course of action.
 *competency to learn
continuously throughout life-
that will enable them to live
meaningfully in a complex,
rapidly changing & globalized
world while engaging their
community & the nation’s
development issues and
concern.

Page 5 of 13
 Understand why they need to re-
study and conduct research

Explain the good and bad

research

Explain the common business

research methods and
Syllabus and Introduction to techniques, identify when to use
Business Research and what to use to different Reference book
1. Research in Business presented cases Introduction of the Research
a) Why study Business subject, discuss the Hand outs
Research syllabus and what to
b) Information and Understand the different ethical expect in the subject
Competitive considerations in research
Advantage
c) Hierarchy of
Information-Based
decision Makers Identify where to use a particular
d) What is a Good type of business research
research

2. Ethics in Business
Research
a) What are Research
Ethics
b) Ethical Treatment of
Participants
c) Ethics and the
Sponsors
d) Researchers and
Team Members
e) Professional
Standards

Page 6 of 13
 f) Resources for Ethical
Awareness

3. Thinking Like a Researcher

a) The Language of
Research
b) Research and the
Scientific Method

PRELIMINARY PERIOD
CONTENT/TOPIC INTENDED LEARNING OUTCOME SUGGESTED REFERENCES AND ASSESSMENT TASKS
(ILO’S) TEACHING/LEARNING EQUIPMENTS (AT’s)
ACTIVITIES (TLAs)
Formulation of Title Illustrate the use of the Discuss the rules and Reference book Evaluation of output
Problem Identification hypothetico-deductive method regulation in completing Research Assessment of Output
a research Hand outs
CHAPTER 1 Able to prepare a manuscript for Consultation of groups
INTRODUCTION AND RATIONALE the title proposal Discussion of different concerning their titles and the
OF THE STUDY parts of making research manuscripts
- Background of the decision making process
Study Conduct research
- Theoretical and able to draw problems from the symposium in Title Proposal as their
Conceptual Framework formulated title coordination with the Preliminary Exam
- Review of Related school’s Research
Literature identify the relevant theory for Director and student-
- Research the study parent orientation
- Statement of the
Problem identify the importance of the Allow students to answer
- Importance of the study to different sectors Experiential Exercise
Study during the symposium
- Scope and Delimitation able to define terms used in the
- Definition of Terms study lexically and operationally Group Work
- Basic ethical Workshop
consideration in extract and digest several studies Mapping Exercises using

Page 7 of 13
 conducting research and articles needed for the internet such as
studies present study understanding plagiarism
o Essential and how to check if their
consideration able to determine if their work works are plagiarize or
on plagiarism are plagiarize or not using not
plagiarism checker software
The Research Process: An provided by the instructor
Overview
a) The Research Checking of titles
Process formulated by the
b) Designing The researchers
Research
c) Data Collection Critiquing the initial part
And Preparation of the paper
d) Data Analysis And
Interpretation Student shall seek
e) Reporting The critiquing and advise from
Results the School’s Research
f) Research Process Director
Issues

Clarifying The Research Question

Through Secondary Data And
Exploration
a) A Search Strategy
For Exploration
b) Mining Internal
Sources
c) The Question
Hierarchy
d) Questions Become
Actionable
Research

Page 8 of 13
MIDTERM PERIOD
CONTENT/TOPIC INTENDED LEARNING OUTCOME SUGGESTED REFERENCES AND ASSESSMENT TASKS
ILO’S) TEACHING/LEARNING EQUIPMENTS (AT’s)
ACTIVITIES (TLAs)
Research Design: An Overview Discussion of different Reference book Evaluation of output
a) What Is Research Identify the specific instrument parts of making Research Quizzes
Design to be use to different types of research Hand outs Oral/ Written Report
b) Exploratory research study
Studies
- Qualitative Group Work
Techniques Workshop/activities
- Secondary Mapping Exercises
Data Analysis Midterm Work Assessment #1
- Experience Midterm Recitation #1
Survey
- Focus Groups
- Two-Stage
Design Identify the specific field of
c) Descriptive Studies research to be use for the entire
d) Casual Studies study Discussion of different Midterm Assignment #2
parts of making Midterm Quiz #1
Qualitative Research research Midterm Recitation #2
a) What Is A
Qualitative Group Work
Research Workshop/activities
b) Qualitative Versus Mapping Exercises
Quantitative
Research
c) The Process of
Qualitative Midterm Assignment #3
d) Qualitative Midterm Quiz #2
Research Midterm Recitation #3
Methodologies

Page 9 of 13
 e) Combining
Qualitative
Methodologies
f) Merging Identify and able to use several Midterm Assignment #4
Qualitative and statistical tools appropriate to Midterm Quiz #3
Quantitative different types of research study Midterm Recitation #4
Group Work
Formulation of Questionnaire Workshop/activities
Floating and Distribution of Mapping Exercises Midterm Assignment #5
Questionnaire to selected Able to pass the Pre-Oral Midterm Quiz #4
respondents/participants Defense Midterm Recitation #5
Checking of 2nd part of
the Manuscript
Able to float survey
The Sources and Collection of questionnaire (after pre-oral
Data defense) to target Student shall seek
1) Measurement respondents/participants and approval from the
2) Measurement Scales ability to compute and tabulate School’s Research
3) Sources of Measurement gathered result Director for the Pre-
Differences Oral Defense
4) The Characteristics of Good
Measurement
5) Content validity
6) Reliability Group Work
Workshop/activities
Measurement Scales Mapping Exercises on
a) The Nature of Attitudes Tabulation of gathered
b) Selecting Measurement responses
Scale
c) Rating Scale
d) Ranking Scale
e) Cumulative Scale

Questionnaires and Instruments

a) Constructing and
Refining the
Measurement

Page 10 of 13
 Questions
b) Drafting the
Questionnaire

Sampling
a) Steps in Sampling
Design
b) Probability sampling
c) Non-probability
Sampling

SEMI-FINAL PERIOD

CONTENT/TOPIC INTENDED LEARNING OUTCOME SUGGESTED REFERENCES AND ASSESSMENT TASKS

(ILO’S) TEACHING/LEARNING EQUIPMENTS (AT’s)
ACTIVITIES (TLAs)
RESULTS AND DISCUSSION Tabulate the gathered result and Discuss the opening Reference book Evaluation of output
- How to interpret explain through tabular form case: Deliberation Research
gathered result and recitation will Hand outs
- What is the implication Able to read and interpret tables take place
of the result to the Semi-Final Assignment #1
present study Able to draw conclusions and Checking of the final Semi-Final Recitation #1
- Cross-examination and implication of the result to the manuscript for
cross-matching of present study Chapter 1 and
researches to the Chapter 2 Semi-Final Assignment #2
present study Able to digest several similar Semi-Final Quiz #1
studies and researches to the Semi-Final Recitation #2
SUMMARY, CONCLUSION AND present study Assessment and initial
RECOMMENDATION checking of the
Able to draw summary, Chapter III and IV by
conclusion and recommendation the adviser and Semi-Final Assignment #3
based from the findings school Research Semi-Final Quiz #2
Director Semi-Final Recitation #3

Page 11 of 13
 Student shall seek
final approach of the
School’s Research
Director allowing
them to have their
Final Defense

Group Work/
Workshop
Mapping Exercises
And
Experiential exercises

FINAL PERIOD
CONTENT/TOPIC INTENDED LEARNING SUGGESTED REFERENCES AND ASSESSMENT TASKS
OUTCOME TEACHING/LEARNING EQUIPMENTS (AT’s)
(ILO’S) ACTIVITIES (TLAs)
FINAL ORAL DEFENSE OF THE Able to defend the research in Checking of Final Reference book Oral Defense
RESEARCH STUDY full and answer questions from manuscript Research
the defense panel members Hand outs
Passing of Book bind
Mock Defense
Final Examination #1

Final Defense

Final revision of the

manuscript based from
the suggestions of the
defense panel members

Page 12 of 13
 Undergo intensive
checking and
assessment by the
School’s Research
Director before
issuance of certificate
of completion

COURSE ASSESSMENT:
(Criteria for Grading)
Methods of Evaluation: Students will be evaluated according to the following:
05 Examinations (Check-Up Examination, Preliminary Examination, Mid-Term Examination, Semi-Final Examination and Final Examination);
14 Recitations (Preliminary Recitation, Mid-Term Recitation, Semi-Final Recitation and Final Recitation);
14 Quizzes; and
10 Assessment
The final course grade will be computed according to the following formula:
1. Eighty percent (80%) attendance or better
2. Seventy five percent (75%) general average based on the grading system as follows:
a. Prelim Grade- (5%) (Assignment) + (10%) (Recitation) + (50%) (Quizzes) + (35%)[(Checkup exam + Prelim Exam)/2]
b. Midterm Grade- [(Prelim Grade)+ (TMG)/2]; where :TMG= (5%) (Assignment) + (10%) (Recitation) + (50%) (Quizzes) + (35%) (Midterm Exam)
c. Final Grade = (Midterm Grade) + 2 (TFG)/3; where TFG = (5%) (Assignment) + (10%) (Recitation) + (50%) (Quizzes) + (35%)[(S-Final Exam + Final Exam)/2]

COURSE POLICIES
(Requirements)
A. Attendance Procedure: Attendance will be taken at the beginning of each class. Students are expected to attend every class. Students are responsible for all
materials covered during any absence and assignments must be completed by the due date for credit. The absence of four or more lectures and/or labs will result
in a “DROPPED” grade. Missed exams will require proof of extenuating circumstances for any make-up consideration;
B. Absence due to illness: if you are sick, DO NOT ATTEND THE CLASS. Contact the instructor by email, telephone, or cellphone to discuss how will you keep up with
the coursework assignments and complete the tasks assigned.
C. Methods of Instruction: Methods will include lectures and demonstrations that discuss the terms, concepts and formulate of the assigned chapter. During the
lecture a quizzes about the basic concepts of each chapter will be given. The student is expected to read one chapter and solve the assigned problems each week.
This will require an average of five hours of study outside of the classroom each week. The previously assigned problems will be collected for grading and the
solution will be derived in class. This process is designed to help the student thoroughly understand the conce3pts and applications of the material covered.

Page 13 of 13
 D. Academic Honesty: All students are expected to behave with academic honest. It is not academically honest, for example, to misrepresent another person’s
worlds or ideas as one’s own, to take credit for someone else’s work or ideas; to cope and paste material from another document or from the internet, to accept
help on a test or to obtain advanced information or confidential test materials or to act in a way that might harm another students’ chance for academic success.
When the instructor believes that a student has failed to maintain academic honesty, he or she may be given an “F” grade, either for the assignment, quiz,
examination, or the course depending upon the severity of the offense.

COURSE TITLE SY/TERM OF EFFECTIVITY PREPARED BY APPROVED BY

ACCOUNTING RESEARCH METHODS SY 2018-2019 ROSALIE SHERYLL T. ROSALES, MBA ENGR. RAUL B. GIRONELLA, MBA
PROFESSOR VICE PRESIDENT FOR ACADEMIC AFFAIRS

Page 14 of 13