Professional Documents
Culture Documents
COURSE DESCRIPTION: This course introduces the students to the basic Accounting
principles and concepts used by business entities relevant to the accounting
records and systems, the accounting cycle, the nature of financial statements, the
treatment and control of liquid and long lived assets, and the tools of financial
analysis through ratios and funds flow statements, and understanding
consolidated financial statements.
1
Service-driven citizen Prepare the financial statements of a business
entity
Analyze the financial statements in terms of its
liquidity, profitability and stability
Determine the weaknesses and strengths of a
business entity based on analysis
Prepare recommendations on how to strengthen an
entitys financial position
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.
LO2: Identify and apply Case analysis and presentation Weeks 2 and 3
the basic principles,
theories and concepts
underlying the
preparation of financial
statements for a business
entity whether it is a sole
proprietorship,
partnership or corporation
.
2
LO7: Demonstrate the Case analysis and presentation Week 4
acquired skills in Financial statements
performing the steps of
the accounting cycle
LO8: Demonstrate the Case analysis and presentation
acquired skills in Financial Statements
applying the accounting
treatment for
situations/transactions in
the cases assigned and
its effects in the
financial statements
LO9:Relate accounting to Case analysis and
other fields of discipline presentation
LO10: Apply accounting Case analysis and presentation
principles in a national
and global context
LO11: Analyze business cases Case analysis and presentation
based on ethical and
current issues
LO12: Value professionalism Case analysis and presentation
and ethics in all aspects
of accounting work.
LO13: Develop the La Sallian Case analysis and presentation
values of faith, zeal for
service and communion
in mission, in learning
skills in accounting
Attach here the rubric that students will use to self-check their required output prior to submission. The same
rubric will also be used to grade the students work.
3
CRITERIA EXEMPLARY SATISFACTORY DEVELOPING BEGINNING RATING
4 3 2 1
Critical and The submitted The submitted The submitted The submitted
creative work manifests work manifests the work partially work does not
thinker qualities which required qualities. manifests the manifest any of
go beyond the required the requirements.
requirements. qualities.
Certain aspects
are either
incomplete or
incorrect.
Effective The submitted The submitted The submitted The submitted
communicato work/presentation work/presentation work work/presentation
r manifests manifests the /presentation does not manifest
qualities which required qualities. partially any of the
go beyond the manifests the requirements
requirements. required
qualities.
Certain aspects
are either
incomplete or
incorrect.
Reflective The submitted The submitted The submitted The submitted
life-long work manifests work manifests the work partially work does not
learner qualities which required qualities. manifests the manifest any of
go beyond the required the requirements
requirements. qualities.
Certain aspects
are either
incomplete or
incorrect.
Service- The submitted The submitted The submitted The submitted
driven citizen work manifests work manifests the work partially work does not
qualities which required qualities. manifests the manifest any of
go beyond the required the requirements
requirements. qualities.
Certain aspects
are either
incomplete or
incorrect.
TOTAL:
Aside from the final output, the student will be assessed at other times during the term by the following:
Quizzes/Class Participation 20%
Midterm / Final Examination 30%
Case analysis and presentation 30%
Integration final paper 20%
4
GRADING SYSTEM:
LEARNING PLAN:
5
Corporation
Chapters 1 to 6 Mid Term
7 Examination
Financial Statements Analysis 8 Lecture
LO Chapter 7 Treatment of Long Lived 9 Lecture
5,6,8,9,10,11,12,13,15,16 Assets
Treatment of Long Lived Assets 10 Case Presentation:
LO 5,6,8,9,10,11, 12,13 Chapter 8 Sources of Capital: Debt Group 2 Stafford
Chapter 9 - Sources of Capital : Equity Press
Other References
Chalmers, K., Fyfe, M., Kieso, D., Kimmel, P., Mitrione, L., and Weygandt, J.(2010). Principles of
Financial Accounting, 2nd edition. John Wiley and Sons Australia, Ltd.
Kieso, D., Kimmel, P., and Weygandt, J (2008). Accounting Principles,8th edition. New Jersey: John
Wiley and Sons, Inc.
Kimwell, Mercedes (2009). Fundamentals of Accounting, 2nd edition. Manila: GIC Enterprises & Co.,
Inc.
Any Financial Accounting book.
OnLine Resource:
http:/www.wiley.com/college/weygandt
Departmental Policies:
Minimum grade requirement for an MBA student is 2.0
Maximum number of absences is 3.