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Basic Accounting Syllabus

Accountancy (President Ramon Magsaysay State University)

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AN OUTCOMES BASED FLEXIBLE LEARNING COURSE SYLLABI

(References: CMO 75, S. 2017, R.A. 7227 & CMO No.77, S.2017, CMO No. 4, S.2020, RA 8972, University Faculty Manual, Student Manual, Registrar’s Manual
Board Approved PRMSU Strategic Framework for Flexible Teaching and Learning and other CM
O’s of different programs offered in the university)

FACULTY INFORMATION AND SCHEDULE

Campus Main Campus College College of Accountancy and Business
Administration

Program Bachelor of Science in Accountancy Semester & School 1st Semester, S.Y. 2021-2022
Year
Professor/ Kathleen A. Ebuen, CPA Class Schedule
Instructor [email protected]
Information Consultation Hours
I. VISION, MISSION, QUALITY POLICY, COLLEGE GOALS AND PROGRAM OBJECTIVES
The College shall aim for the following goals:
(https://web.facebook.com/prmsucaba )
1. Continuously enhance instruction towards becoming a
center of excellence in business administration.
2. Enhance the quality of learning and upgrade its facilities to
The President Ramon Magsaysay State University shall be a enable students to:
University Vision progressive learner-centered research university recognized in College Goals 2.1 Acquire the knowledge, proficiency and skills in their
the ASEAN Region in 2020. (BOR Resolution No. 784 s. 2015) respective specialization tracks.
2.2 Enhance their competencies in ICT-based and social
entrepreneurship focused business concerns; and
2.3 Develop values required of professional accounts and
business administrators in the context of the evolving
global industries and local and national economy
University Mission The President Ramon Magsaysay State University shall Program Objectives 1. The primary goal of accounting education is to produce
primarily provide advance and higher professional, technical, (CMO No. 27, 2017) competent and ethical professional accountants capable of
special instructions in various disciplines; undertake research, making a positive contribution over their lifetimes to the
extension, and income generation programs for sustainable profession and society in which they work.

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2. The BSA program should provide a foundation of

professional knowledge, professional skills, and
professional values, ethics and attitudes that enable them
to contribute to learn and adapt to change throughout
their professional lives.
3. An accountancy and accounting information system
professional may cover a number of different technical or
development of Zambales, the region, and the country.
strategic positions.
(Section 2 of Republic Act No. 11015)
4. The strategic relevance of Accountancy is represented by
its ability to support the various stakeholders, e.g.,
regulatory bodies, potential investors, creditors,
management and employees, in taking strategic and
operating decisions through the presentation and analysis
of financial data and information arising from business
transactions.
The PRMSU values diversity and seeks talented students,
faculty, and staff from diverse backgrounds. The PRMSU does
not discriminate on the basis of race, color, sex, sexual
The President Ramon Magsaysay State University is orientation, gender identity, religion, creed, national, or ethnic
committed to continually strive for excellence in instruction, origin, citizenship status, age, disability, veteran status or any
research, extension and production to strengthen global Non-Discrimination other legally protected class status in the administration of its
Quality Policy
competitiveness adhering to quality standards for the utmost Statement admissions, financial aid, educational or athletic programs, or
satisfaction of its valued customers. (BOR Resolution No. 875 other University administered programs or in its employment
s. 2016) practices. Questions or complaints regarding this policy should
be directed to the Vice President of Academic and Student
Affairs and Director of Student Affairs, PRMSU, Iba, Zambales.
(CMO No.
II. COURSE INFORMATION
Course Code RBA Course Title REVIEW OF BASIC ACCOUNTING
Semester and 1st Semester Course Description Review of Basic Accounting focuses on the accounting
Year Level Offered 1st Year concepts, principles, and procedures needed in the
Credit Units 3 units lecture bookkeeping and financial presentation of single
proprietorships and corporations engaged in service and
merchandising operations. Emphasis is placed upon the
principles that govern the construction and operation of
accounts, which then allow for periodic analysis, interpretation,
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valuation and income determination to take place.

Contact Hours Place of Course
3 hours (Lecture) - 54 hours Core Course
per Week In the Program
Pre-Requisite None Co-Requisite None
Course Delivery Online Approach: Synchronous and Asynchronous Course Online Approach:
Mode Requirement Access Device/s: Smartphone, Laptop, Desktop, Smart
This course is conducted virtually using TV or Tablet
videoconferencing applications and Learning Connection (Internet Bandwidth Minimum Requirement:
Management System (LMS) 
2.0 Mbps up and down for single screen
Modular Approach : 
This course is home-based learning approach through 2.0 Mbps up 4.0 Mbps down for dual screen
drop box system with the help of LGU-Barangay. 
2.0 Mbps up 6.0 Mbps down for triple screen

For screen sharing only: 150-300kbps

For audio VoIP: 60-80kbps
Software Platforms:

Facebook Messenger App

Zoom, Google Meet, Messenger Video-call

Free LMS (Google Classroom)

University LMS
Learning Preparation:

Any form of Multimedia Presentations

Learners Initial Requirements for Online Approach:

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
Basic knowledge in using Facebook-messenger, Zoom
and LMS Applications.

Modular (Self Learning Module) Approach :


Printed Self Learning Module

Basic or Feature Phone for text and call only

Drop Box

Vehicle for transportation of SLM
Online Approach:
Netiquette for Online Classroom:
Announcements will be posted in the Messenger Group
During virtual classroom discussion, it is important to
Account/Chat box and via LMS on a regular basis.
understand the rules of netiquette on how to interact
Course
Course Etiquette with one another online. You can read more about the
Communication Modular (Self Learning Module) Approach:
rules of netiquette at
Announcements will be given in a form of
(http://www.albion.com/netiquette/index.html)
printed/hardcopy through Drop Box LGU-Barangay,
SMS Text and Phone call.
III. STUDENT OUTCOMES (INSTITUTIONAL, PROGRAM AND COURSE)
PRMSU GRADUATE PRMSU Graduate is expected to be an excellent: PROGRAM Within four to five years after graduation, the alumni from the
ATTRIBUTES EDUCATIONAL College of Accountancy and Business Administration of the
INSTITUTIONAL a. LEADER OBJECTIVES (PEO) President Ramon Magsaysay State University shall be: (CMO
INTENDED IILO 1 Strong network leader, who is committed, No. 30, 2017 and CMO No. 27, 2017)
LEARNING morally upright, and responsible, and who
proactively governs in the specific field of PEO 1 Leaders and lifelong learners in the areas of
OUTCOMES (IILOs)
specialization business, accountancy, and accounting
IILO 2 Visionary leader, who effectively manages and information system in the academe or industry;
optimizes human capital toward sustainable PEO 2 Accountants and accounting information system
development professionals with exemplary work ethics and
commitment to serve and improve the

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b. COMMUNICATOR community;
IILO 3 Strong and effective communicator, who has PEO 3 Analytical professionals capable of creating
the power to express himself/herself orally opportunities and initiating innovative solutions in
and in writing, and other appropriate modes their field of expertise and specialization;
of expression PEO 4 Dynamic and proactive in managing resources to
IILO 4 Competitive and lifelong learner, whose ensure sustainability of the environment.
excellence in services towards local and When one has fully completed the BS in Accountancy Program
global needs the students shall have the ability to: (CMO No. 27, 2017)

c. INNOVATOR PILO 1 Resolve business issues and problems, with a

IILO 5 Research-oriented individual, who uses global and strategic perspective using knowledge
scientific process to create knowledge and technical proficiency in the areas of financial
necessary to address varied societal needs accounting and reporting, cost accounting, cost
towards inclusive growth and sustainable accounting and management, accounting and
development PROGRAM
control, taxation and accounting information
IILO 6 Critical thinker and problem solver, who is INTENDED system
equipped in research methods and utilizes LEARNING PILO 2 Conduct accountancy research through
empirical evidence and scientific approach to OUTCOMES (PILOs) independent studies of relevant literature and
knowledge creation and utilization through AND appropriate use of accounting theory and
knowledge transfer PERFORMANCE methodologies
INDICATORS (PIs) PILO 3 Employ technology as a business tool in capturing
financial and non-financial information,
generating reports and making decisions
PILO 4 Apply knowledge and skills that will successfully
respond to various types of assessments
(including professional licensure and
certifications)
PILO 5 Confidently maintain a commitment to good
corporate citizenship, social responsibility and
ethical practice in performing functions as an
accountant
COURSE INTENDED By the end of the course, the students will be able to: (CMO
LEARNING No. 30, 2017, CMO No. 27, 2017)
OUTCOMES (CILOs)
CILO 1 Cite specific examples in which accounting is used
in making business decisions
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CILO 2 Identify generally accepted accounting principles

CILO 3 Solve problems applying the accounting equation
CILO 4 Classify accounts according to the five major
types
CILO 5 Differentiate a journal from a ledger and identify
the types of journals and ledgers
CILO 6 Identify business and non-business transactions,
enumerate the types of business documents,
recite the rules of debit and credit, and apply
these to simple cases
CILO 7 Post journal entries to the ledger, get the ending
balances of ledger accounts, and prepare the
unadjusted trial balance
CILO 8 Identify items that need adjustment and prepare
adjusting entries
CILO 9 Complete the accounting process of a service
business
CILO 10 Complete the accounting process of a
merchandising business.

IV. COURSE CONTENT AND CONSTRUCTIVE ALIGNMENT

STUDENT TEACHING ASSESSMENT ONLINE/PRINTED
TOPIC LEARNING DURATION/
PILOs CILOs TOPIC OUTLINE LEARNING LEARNING TASKS REFERENCES
OUTCOMES (TLOs) WEEK NO.
TIME ACTIVITIES
The PRMSU Vision Introduction to the
& Mission and Course(Policy,Requirements,
Grading System) Week 1 3 hours  Discussion N/A
College Goals

1, 2 1 TLO 1 1. Definition of Week 2 3 hours  Lecture

INTRODUCTION TO accounting  Discussion  Recitation
ACCOUNTING 2. Nature of accounting
3. Functions of
Accounting in
Business

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4. Brief history of
accounting
5. Common branches of
accounting
6. Users of accounting
information
7. Forms of business
organizations
8. Advantages and
disadvantages of the
different forms of
business
organizations

1. Basic accounting
TLO 2 concepts
ACCOUNTING 2. Accounting
CONCEPTS AND standards  Lecture
1, 2 2 Week 3 3 hours  Recitation
PRINCIPLES 3. The Conceptual  Discussion
Framework for
Financial Reporting

1. The basic
 Lecture
TLO 3 accounting equation
 Discussion
THE ACCOUNTING 2. The expanded
 Problem  Quiz
1, 2 3 EQUATION accounting equation Week 4 6 hours
Solving  Recitation
3. Applications of the
accounting equation

1, 2 4 TLO 4 1. The Account Week 5 6 hours  Lecture  Recitation

TYPES OF MAJOR 2. The Five Major  Discussion
ACCOUNTS Accounts
3. Chart of accounts
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4. Common account
titles
5. Drills on account
titles

1. The books of
accounts
2. Journal
3. Ledger
4. Formats of the
TLO 5 books of accounts
BOOKS OF 5. Double-entry  Lecture
ACCOUNTS AND system  Discussion
 Quiz
1, 2 5 DOUBLE-ENTRY 6. Normal balances of Week 6 3 hours  Problem
 Recitation
SYSTEM accounts Solving
7. Rules of debits and
credits
8. Ending balance of
account
9. Contra and adjunct
accounts

TLO 6
1. The accounting cycle
BUSINESS  Lecture
2. Identifying and
TRANSACTIONS  Discussion  Quiz
analyzing transactions
1, 2, 6 AND THEIR Week 7 3 hours  Problem  Seatwork
and events
ANALYSIS Solving  Recitation
3. Journalizing

4. Recording drills

MIDTERM EXAMINATION Week 8 3 hours Online Exam

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TLO 7  Lecture
 Discussion
POSTING TO THE 1. Posting
1,2 7 Week 9 3 hours  Problem  Seatwork
LEDGER 2. Unadjusted trial balance
Solving

1. Accruals of income and

TLO 8  Lecture
expense
 Discussion  Quiz
ADJUSTING 2. Depreciation and bad
1,2 8 Week 10-11 6 hours  Problem  Seatwork
ENTRIES debts
Solving  Recitation
3. Deferrals of income and
expense
1. The worksheet
TLO 9 2. Financial
 Lecture
statements
ACCOUNTING  Discussion  Quiz
3. Closing entries
1,2,3 9 CYCLE OF A Week 12-14 9 hours  Problem  Seatwork
4. Post-closing trial
SERVICE BUSINESS Solving
balance
5. Reversing entries

1,2, 3 10 TLO 10 1. Inventory Week 15-17 9 hours  Lecture  Quiz

ACCOUNTING 2. Inventory systems  Discussion  Seatwork
CYCLE OF A 3. Gross profit  Problem
MERCHANDISING 4. Recording in the Solving
BUSINESS General and Special
journals
5. Posting to the
General and
Subsidiary ledgers
6. The accounting
cycle of a
merchandising

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business

FINAL EXAMINATION Week 18 2 hours Online Exam

V. GRADING SYSTEM
Assessment Task Midterm Period Final Period Targets and Standards
Class Standing:
Recitation – 10%
Quizzes – 20%
Attendance – 10% 50% 50%
Exercises/Assignments – 10%
Note : Flexi percentage: college-based
decision
Major Exams: 85% and above of the class obtaining at
Major Exam – 40% least passing rate of 75% and above
Project – 10% 50% 50%
Note : Flexi percentage: college-based
decision
Total 100% 100%
SEMESTRAL GRADE = 50% MIDTERM GRADE + 50% FINAL GRADE

VI. COURSE-LEVEL CURRICULUM MAP

Legend: I – Introductory; E – PROGRAM EDUCATIONAL
PROGRAM INTENDED LEARNING OUTCOMES (PILOs)
Enabling; D – Demonstrative OBJECTIVES (PEO)

COURSE INTENDED LEARNING PILO PILO PILO PILO PILO PILO PILO PILO PILO PILO PILO PILO
PEO 1 PEO 2 PEO 3 PEO 4
OUTCOMES (CILOs) 1 2 3 4 5 6 7 8 9 10 11 12

CILO 1 Cite specific examples in

which accounting is used in E E E
making business decisions

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CILO 2 Identify generally

accepted accounting E E E
principles
CILO 3 Solve problems applying E E E
the accounting equation
CILO 4 Classify accounts
according to the five major E E E
types
CILO 5 Differentiate a journal
from a ledger and identify the E E E
types of journals and ledgers
CILO 6 Identify business and
non-business transactions,
enumerate the types of
business documents, recite E E E
the rules of debit and credit,
and apply these to simple
cases
CILO 7 Post journal entries to the
ledger, get the ending
balances of ledger accounts, E E E
and prepare the unadjusted
trial balance
CILO 8 Identify items that need
adjustment and prepare E E E
adjusting entries
CILO 9 Complete the accounting E E E E
process of a service business
CILO 10 Complete the accounting
process of a merchandising E E E E
business.
VII. ADDITIONAL/SUGGESTED READINGS

Ballada, Win. Basic Financial Accounting and Reporting, 22 nd Edition. DomDane Publishers. 2019.

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VIII. CLASS POLICIES

A student is considered officially dropped only upon submission of the
instructor’s copy of the duly accomplished dropping slip before the
scheduled deadline for dropping. A student who has dropped the course
DROPPING
but fails to submit the instructor’s copy at least two (2) weeks before
the last day of classes will be given a grade of 5.0. (refer to student
handbook)
MISSED MAJOR EXAMINATIONS Any late submission of/missed quizzes, homework and activities will
MISSED ACTIVITIES have a grade of zero. Unexcused exam absence will automatically merit
the student a grade of zero. For an excused exam absence, the student
will be given a grade of INC and a chance to take the equivalent
examination, i.e. similar topics, in a future Specs 500 class. A valid
excuse is qualified as either death of family members up to the second
degree of consanguinity, confinement due to a serious medical condition
(certified by a doctor who is not related to the student), or representing
the college/ university in competitions. It is the student’s duty to
establish the veracity of the excuse. This should be coordinated with the
instructor as soon as possible/in the meeting following the exam. Only
one examination may be excused in this manner.

Special Exam/Missed Major Exam

If you have missed faculty-conducted exam due to illness or
misadventure, you may apply for an alternative exam. (refer to student
handbook)

Special Circumstances/Special Needs

Students with disability or ongoing illness can make arrangements with
the professor/instructor regarding the different assessment tasks (e.g.
projects, exam, quiz) to minimize or eliminate the impact of his/her
disability. However, meeting the learning objectives of the subject must
be observable. The arrangements will involve modifications of the
assessment tasks (e.g. performance task) but maintain academic
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standards. (refer to RA 7227)

Special Consideration/Missed Activities
Special consideration consists of the exercise of academic discretion to
provide equitable treatment to students whose performance in an
assessment item is affected by illness, accident or work-related
circumstances and for single parent (as per RA 8972/Solo Parent Act).
You should only apply for special consideration when your performance
in an assessment item, including examinations, has been affected by
extenuating or special circumstances beyond your control. Special
consideration is not automatically guaranteed and may not result in a
mark adjustment. (faculty discretion)
For students involved in religious, sports and cultural activities (athletes,
performing artist) will also be given considerations, only if they present
the program of activity and excuse letter from their respective pastor or
coaches. (refer to student manual/memo from OUP)

It is expected that the student follows the highest principles of academic

honesty. Any form of work that will be submitted should be their own or
should have the work of others clearly documented and acknowledged.
All students must be committed to the principles of intellectual honesty
and integrity. Once found responsible of an academic dishonesty
violation (cheating, fabrication, plagiarism, sabotage, participation in
academically dishonest activities, facilitating academic dishonesty, etc),
ACADEMIC INTEGRITY a student will be subjected to the University's rules and regulations
which may result to a failing mark and expulsion from the university.
Cheating in quizzes, homework, and exams, as well as academic
dishonesty in general, will not and never be tolerated. Any attempt at
cheating in any requirement will entail the student an automatic grade
of 5.00, and the case will be forwarded to the Student Disciplinary
Council (SDC). Course withdrawals to avoid getting a grade of 5.0 in
these cases will not be permitted. (refer to Student Handbook)

CONSULTATION Due to this pandemic face to face consultation is not encouraged. To

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ensure the instructor’s availability, schedule an appointment with the

instructor. Consultation via e-mail is encouraged as well. Please state
your question as completely as possible. Consultation through phone
will only be entertained if the student introduces himself/herself and
follows courteous language. (refer to faculty manual/individual faculty
teaching load)

If you are a student with special needs and require accommodations,

you must be registered with the University’s Guidance and Counseling
Office (GCO). Students must provide current documentation to GCO
which identifies their special needs and need for accommodation(s).
SPECIAL SERVICES Students must meet instructors with appropriate notification from GCO
of the approved accommodation as early in the semester as possible.
You may learn more about the services of the GCO by visiting its office.
Note: For other academic and student policy, please refer to the student
handbook/manual.

Prepared by: Reviewed: Endorsed for Utilization:

ALLAN T. DELA PEÑA, DPA

KATHLEEN A. EBUEN, CPA Dean, College of Accountancy and Business
Instructor I OIC-Program Chair, BSA Administration

Date : Date : Date :

Note: Accomplish Annex A

Annex A
AGREEMENT BETWEEN FACULTY AND STUDENT
(CMO No. 30, 2017, CMO No. 27, 2017)

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I, __________________________________________________________ with Home Address ______________________________________________________

officially enrolled student this ___________ A.Y. ________________ at President Ramon Magsaysay State University, agreed and sworn to adhere the academic
policies stipulated in the course syllabus and diligently comply with all the requirements of this course.

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