Subject : ACCOUNTING

Code : TLE 13
Curriculum : Bachelor in Secondary Education Major in Technology and Livelihood
Education
Year Level : 3rd Year
Units : 6 Units

VISION

EARIST is envisioned as a center of excellence in trades, business, arts, sciences and

technology education.

MISSION

Turn out vocationally, technically, technologically, and scientifically trained graduates

who will be economically productive, self-sufficient, effective, responsible and
disciplined citizens of the Philippines.

GOAL

Provide professional, scientific, technological, technical, and vocation and training in

trades, business, arts, sciences, and technology and for special purposes, promote
research, advanced studies and progressive leadership.

OBJECTIVES

• Strive for academic excellence in instruction, research, extension and production

through accreditation
• Provide appropriate and continuing faculty and staff development programs
• Provide and maintain appropriate technologies, instructional facilities, materials and
equipment
• Produce quality graduates who are globally competitive to man the needs of business
and industry
• Attain university status through Unity, Solidarity and Teamwork
COURSE DESCRIPTION
This course is designed to analyze special accounting issues, which may include
business combinations partnerships, international accounting, states, and trusts .
Emphasis on analyzing transactions and preparing working papers and financial
statements.

COUSE OBJECTIVES
The objective of this course is to provide an introductory knowledge of accounting to
students from a wide range of disciplines. While general overview of accounting
principles relating to the preparation of financial and managerial reports will be
presented, the primary focus is to illuminate how accounting information isutilised by a
variety of stakeholders in planning, controlling and investing decisions.

COURSE CONTENT

MIDTERM
1. Accounting cycle
1.1 Review of all accounting cycle steps
2. Accounting report’s, Liabilities, and Equity
- Maintaining cash information and transaction
2.1 change fund
2.2 petty cash
3. Accounts receivable/ Notes receivable
3.1 Anticipating uncollectible accounts
4. Accounting for short term and long term investments
4.1 Investments
4.2 Selling with gains and/ or losses
4.3 Adjusting entries
5. Inventory valuations
FINAL
6. Plant bassets
6.1 Values
6.2 Description
6.3 Exchanging, selling, and discarding
7. Recording transactions and adjustments for liabilities
7.1 current and long term
8. Accounting for stockholder Equity transactions
8.1 Capital stock
8.2 Dividends
8.3 Treasury stock
9. Fiscal year statements
9.1 Worksheet
9.2 Financial reports

TEACHING METHODOLOGY/STRATEGIES

Lecture and Demonstration

Visual Aids
Actual works
Oral questioning

EVALUATION :

Evaluation is comprised of:

Attendance/Deportment= 15%
Quizes/Assignments= 20%
Class participation= 25%
Midterm and Final Exams= 40%
Total = 100%