A Course Syllabus

in
ACCOUNTING 3 – FUNDAMENTALS OF ACCOUNTING, BUSINESS AND MANAGEMENT 2
(Effective 1st Semester SY: 2020-2021)
VISION:

MISSION:
GOALS OF THE COLLEGE OF THE BUSINESS AND MANAGEMENT:
1. To produce graduates equipped with knowledge, skills, attitudes, habits, and values for self or corporate employment required in business
and industries;
2. To inculcate work ethics, develop an understanding and appreciation of corporate social responsibility;
3. To enhance capabilities in conducting research, community, extension and production activities.

Objectives :The Bachelor of Science in Business Administration Programs aims to produce graduates who:

1. are morally upright, globally competitive, imbued with ideas, aspirations, values and traditions of Philippine life sufficiently equipped
with entrepreneurial and managerial knowledge and skills for self or corporate social responsibility;
2. have gained understanding and appreciation of corporate social responsibility;
3. are exposed to actual internal and external business environment;
4. have work ethics, smooth and sound interpersonal relations with peers, clients, and general public;
5. can design, implement, monitor and evaluate cost effective business plans through on and off- the-job training programs;
6. can conduct research, community extension and production activities of the college.

CBM-05-12; Course Syllabus/6thJanuary2020

Course Code No: ACCOUNTING 3
Course Title: Fundamentals of Accounting, Business and Management 2
Course Credit/Semester/Term: 3 units
Course Contact Hours: 54 Hours

Course Description :

The course deals with the preparation of basic business forms and documents, including bank transactions and a simple bank reconciliation
statement. Integration of information technology in accounting will also be introduced. The students will prepare an accounting practice set that requires the
application of learning in the first three accounting courses.

Target Population: Grade XII – ABM

General Objectives:
At the end of the semester, the students must be able to:
A. Cognitive:
1. Identify the different financial statements and their basic elements and fundamental concepts;
2. Distinguish different transactions affecting a business entity including bank reconciliation and taxation;
3. Interpret the financial statements on how a business entity is performing and will be sustaining.
B. Affective:
1. Explain the significance of understanding and preparing accurate and transparent financial statements in achieving organizational goals and
objectives;
2. Relate practical concepts and steps of an accounting cycle, bank transactions and taxation to practical day to day situations.

CBM-05-12; Course Syllabus/6thJanuary2020

 C. Psychomotor:
1. Apply the steps in a complete accounting cycle by performing and solving the accounting practice set.

Course Content

Desired Learning Course Content/ Textbooks/ Teaching Assessment Resource Time Frame/ Integrated Expected
Objectives (DLO) Subject Matter References/ and Tasks Materials Table Values Quality
Electronic Learning (ATs) Result
Sources Activities
(TLAs)
Explain VMGO of the SSC Vision, Student Lecture Oral Student 1 hour To be aware Self-directed
Institution and CBM Mission, Goals Handbook Discussion recitation Handbook and Students
Goals and Objectives and Objectives, CBM Bulletin Explanation Handouts understand the
CBM Goals and value of
Objectives. loyalty and
pride.

A. Describe and Statement of Fundamentals Lecture and Practice Books 3 hours Mindfulness, Comprehend
classify the elements Financial Position of discussion Activities; Handouts Attentiveness, the
of the Statement of Accountancy, in modular Research; Internet Transparency, significance of
Financial Position and Business and form Quiz Source Focus Statement of
preparing such using Management Financial
report and account 2, Angeles de Position to
forms Guzman 2019 any business
entity

B. Describe the Statement of Fundamentals Lecture and Practice Books 5 hours Mindfulness, Comprehend
elements of the Comprehensive of discussion Activities; Handouts Attentiveness, the
Statement of Income Accountancy, in modular Research; Internet Foresight, significance of
Comprehensive Business and form Quiz Source Transparency Statement of
Income and prepare Management Comprehensiv
such statement using 2, Angeles de e Income to
single and multi-step Guzman 2019 any business
method entity

CBM-05-12; Course Syllabus/6thJanuary2020

C. Identify the Statement of Fundamentals Lecture and Practice Books 3 hours Mindfulness, Comprehend
different forms of Changes in Equity of discussion Activities; Handouts Attentiveness, the
business organizations Accountancy, in modular Quiz Internet Effectiveness, significance of
and the structure of a Business and form Source Transparency Statement of
Statement of Changes Management Changes in
in Equity 2, Angeles de Equity to any
Guzman 2019 business entity

D. Discuss the Cash Flow Fundamentals Lecture and Practice Books 3 hours Mindfulness, Comprehend
components and Statement of discussion Activities; Handouts Attentiveness, the
structures of a Cash Accountancy, in modular Quiz Internet Effectiveness, significance of
Flow Statement and Business and form Source Transparency Cash Flow
preparing a Cash Flow Management Statement to
Statement 2, Angeles de any business
Guzman 2019 entity

E. Define the different Analysis & Fundamentals Lecture and Practice Books 5 hours Mindfulness, Analyze and
measurement levels; Interpretation of of discussion Activities; Handouts Attentiveness, evaluate a
perform vertical and Financial Accountancy, in modular Quiz Internet Effectiveness, company’s
horizontal analyses in Statements Business and form Source Transparency sustainability
financial statements Management
of a single 2, Angeles de
proprietorship; and Guzman 2019
compute and interpret
financial ratios

MIDTERM EXAMINATION (1.5 hours)

CBM-05-12; Course Syllabus/6thJanuary2020

 Desired Learning Course Content/ Textbooks/ Teaching Assessment Resource Time Frame/ Integrated Expected
Objectives (DLO) Subject Matter References/ and Tasks Materials Table Values Quality
Electronic Learning (ATs) Result
Sources Activities
(TLAs)
F. Differentiate the Accounting Fundamentals Lecture and Practice Books 5 hours Resourceful- Develop skills
journal from the Books – Journal of Accountancy, discussion Activities; Handouts ness, in recording
ledger, determine the and Ledger Business and in modular Quiz Internet mindfulness, transactions
normal balance of an Management 2, form Source focus, accurately
account, and prepare Angeles de accountability through
journal entries and T- Guzman 2019 preparing
accounts journal entries
and T-
accounts

G. Identify the types Basic Documents Fundamentals Lecture and Practice Books 5 hours Resourceful- Integrate the
of bank accounts, and Transactions of Accountancy, discussion Activities; Handouts ness, importance of
basic transactions, Related to Bank Business and in modular Quiz Internet Responsibility basic bank
and documents Deposits Management 2, form Source , Foresight documents
related to bank Angeles de and
deposits and Guzman 2019 transactions in
withdrawals everyday life

H. Determine a bank Bank Fundamentals Lecture and Practice Books 6 hours Resourceful- Integrate the
reconciliation Reconciliation of Accountancy, discussion Activities; Handouts ness, importance of
statement, its nature Statement Business and in modular Quiz Internet mindfulness, a bank
and structure, and Management 2, form Source focus, reconciliation
reconciling items and Angeles de accountability statement in
methods of Guzman 2019 any business
preparation entity and in
everyday life

CBM-05-12; Course Syllabus/6thJanuary2020

I. Perform the steps Accounting Fundamentals Reporting Practice Books 6 hours Foresight, Apply steps
in the accounting Practice Set of Accountancy, Lecture and Activities; Handouts value of and basic
cycle, from Business and discussion Quiz Internet planning, concepts in
preparation of Management 2, in modular Source security preparing
documents to the Angeles de form decisiveness financial
preparation, analysis, Guzman 2019 statements
and interpretation of
financial statements

K. Identify the sound Income and Fundamentals Reporting Practice Books 9 hours Discipline, Integrate
principles of taxation, Business of Accountancy, Lecture and Activities; Handouts responsibility, learned
its purpose, and Taxation Business and discussion Quiz Internet accountability, taxation
preparation Management 2, in modular Source value of principles in
Angeles de form planning everyday
Guzman 2019 transactions

FINAL EXAMINATION ( 1.5 hours)

CBM-05-12; Course Syllabus/6thJanuary2020

GRADING SYSTEM:

Midterm Grade (MG) = 40% Final Term Grade (FG) = 60% Final Rating (FR)
Quizzes 20% Quizzes 20%
Midterm examination 30% Final examination 30% = MG (40%) + FG (60%) = 100%
Project/Group Activities 30% Project/Group Activities 30%
Attendance & Behavior/Participation 20% Attendance & Behavior/Participation 20%
Total 100% Total 100%

CBM-05-12; Course Syllabus/6thJanuary2020