Republic of the Philippines

BATANGAS STATE UNIVERSITY

Gov. Pablo Borbon Campus I,
Rizal Avenue, Batangas City

COLLEGE OF ACCOUNTANCY, BUSINESS ECONOMICS AND

INTERNATIONAL HOSPITALITY MANAGEMENT
Accountancy and Management Accounting Department

COURSE SYLLABUS WITH SPECIFICATION

UNIVERSITY VISION
A globally recognized institution of higher learning that develops competent and morally
upright citizens who are active participants in nation building and responsive to the
challenges of 21st century.

UNIVERSITY MISSION
Batangas State University is committed to the holistic development of productive citizens
by providing a conducive learning environment for the generation, dissemination and
utilization of knowledge through innovative education, multidisciplinary research
collaborations, and community partnerships that would nurture the spirit of nationhood
and help fuel national economy for sustainable development.

COURSE CODE: Ged 107

COURSE TITLE: ETHICS
CREDIT UNIT: 3
PRE-REQUISITE: NONE
ACADEMIC YEAR:2018-2019
REFERENCE CMO: CMO No. 20 s 2013
PROGRAM EDUCATIONAL OBJECTIVES:
The BS Accountancy graduates are expected to:
To produce accounting professionals who:
1. Resolve business issues and problems with a global and strategic perspective
using knowledge and technical proficiency in the areas of financial accounting
and reporting, cost accounting and management, accounting and control, taxation
and accounting information systems.
2. Conduct accountancy research through independent studies of relevant literature
and appropriate use of accounting theory and methodologies.
3. Employ technology as a business tool in capturing financial and non-financial
information, generating reports and making decisions.
4. Apply knowledge and skills that will successfully respond to various types of
assessments (including professional licensure and certifications).
5. Confidently maintain a commitment to good corporate citizenship social
responsibility and ethical practice in performing functions as an accountant.

PHILOSOPHY

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 This course introduces theories about the nature and foundations of moral
judgements as well as applications to contemporary moral issues. Emphasis is on
utilitarianism, rule-based ethics, existentialism, relativism versus objectivism, and
egoism.

AUDIENCE
This 3-units course is intended for first year BS Accountancy students of
Batangas State University.

STUDENT OUTCOMES
Students of BS Accountancy should be able to:
1. Record financial transactions in compliance with generally accepted accounting
and reporting and reporting standards (both global and local) for sole
proprietorships, partnerships, corporations, government and not-for-profit
organizations.
2. Prepare Accountancy reports such as budgets and business plans using appropriate
framework.
3. Conduct financial and operational audits of all types of business enterprise and
not-for-profit organization.
4. Prepare individual and corporate income tax returns and conduct basic tax
planning in compliance with relevant legislations and regulations.
5. Perform cost-benefit analysis for management decisions.
6. Design and implement a management control system and performance system.
7. Communicate effectively the results of financial analysis.
8. Design an appropriate research plan.
9. Prepare a critical review of related literature.
10. Analyze results of study and discuss implications and contributions to body of
knowledge.
11. Present findings and conclusions of the study.
12. Communicate effectively the recommendations.
13. Customize an accounting software to a particular business entity.
14. Develop a financial model using a spreadsheet software.
15. Analyze the performance of a particular business entity using appropriate
accounting software tools and functions.
16. Perform accounting-related work in actual workplace based on pre-set standards.
17. Pass licensure examinations or qualify for professional
accreditations/certifications.
18. Promote adherence to legitimate and acceptable ethical objectives of an
organization.
19.Communicate limitations or other constraints that would preclude responsible
judgment or successful performance of an activity such as in the practicum or on-
the-job training.
INTENDED LEARNING OUTCOMES
After completing this course, STUDENTS SHOULD BE ABLE TO:

ILO 1 Differentiate between moral and non-moral problems;

ILO 2 Describe what a moral experience is as it happens in different levels of human

existence;

ILO 3 Explain the influence of Filipino culture on the way students look at moral
experiences and solve moral dilemmas;

ILO 4 Describe the elements of moral development and moral experience;

ILO 5 Use ethical frameworks or principles to analyze moral experiences;

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ILO 6 Make sound ethical judgements based on principles, facts, and the stakeholders
affected;

ILO 7 Develop sensitivity to common good; and

ILO 8 Understand and internalize the principles of ethical behavior in modern society at
the level of the person, society, and in interaction with the environment and other shared
resources.

RELATIONSHIP TO STUDENT OUTCOMES

Mapping of Intended Learning Outcomes vs Student Outcomes

Applicable Intended Learning Outcomes

Student ILO ILO ILO ILO ILO ILO ILO ILO
Outcomes 1 2 3 4 5 6 7 8

1
2
3
4
5
6
7    
8
9
10
11
12   
13
14
15
16
17
18        
19

SPECIFIC OBJECTIVES

After completing each topic, students will be able to:

TOPICS ILO ILO ILO ILO ILO ILO ILO ILO

1 2 3 4 5 6 7 8
I. PRELIMINARY CONSIDERATIONS
Discussion of VMGO and Quality Policy
Discuss of VMGO 
Discussion of Quality

policy
Discussion of the Syllabus 
II. THE MORAL
AGENT
a. differentiates between 
moral and non-moral
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standards
b. recognize and recall a

moral experience
c. detect a moral dilemma 
d. identify the three levels

of moral dilemma
e. explain why only
human beings can be
ethical
f. articulate what culture

means
g. attribute facets of
personal behavior to 
culture
h. recognize differences in
moral behavior of 
different cultures
i. appreciate the

differences
j. evaluate the strengths
and weaknesses of 
cultural relativism
k. analyze crucial qualities
of the Filipino moral
 
identity in their own moral
experience
l. identify universal values 
m. explain the relationship 
between individual acts 
and character
n. differentiate responses
based on reason and those 
based on feelings
III. THE ACTS
a. compare reasonable and

emotional responses
b. check real-life cases
against the 7-step model, a

model that uses reason
and impartiality
c. differentiate knowing
and actually executing a 
good moral decision
d. explain the role of
mental frames in moral 
experience
e. classify the dominant

mental frames
IV. FRAMEWORKS AND PRINCIPLES BEHIND OUR MORAL DISPOSITION
FRAMEWEORKS
a. articulate what virtue

ethics is
b. critique virtue ethics  
c. make use of virtue
 
ethics
d. understand and
  
articulate the rights theory
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e. differentiate a legal
 
from a moral right
f. make use of the rights
 
theory
g. articulate what
 
utilitarianism
h. articulate what justice 

and fairness are
i. identify the important
moral challenges of  
globalization
j. compare responses to
shared moral dilemmas of
 
baby boomers and
millennials
k. construct a plan for
coping with the challenges 
of globalization

TEACHING, LEARNING AND ASSESSMENT STRATEGIES

Teaching and Learning Strategies

This course will be taught through a combination of lecture, audio-visual

presentation governance and politics, report and seminars.

1. LECTURE. Lecture method shall be the primary teaching strategy to be

considered in the class. The class shall be provided learning modules for the
semester. Lecture shall be done through the aid of classroom smart televisions,
projectors and video presentations. Computer-aided instruction shall likewise be
utilized to develop the students’ abilities in the use of IT.

2. PEER TEACHING / COOPERATIVE LEARNING. Students who work in

groups perform better on tests, particularly in regard to reasoning and critical
thinking skills (Lord, 2001). Having students work with each other is an effective
methodology because it forces students to be active learners and to talk through
course concepts in their own words. The faculty shall encourage tutorials and
think-pair-share. To evaluate the performance of students in cooperative learning,
each member shall be evaluated other members.

3. RECITATION. This is assessing student’s knowledge or insights regarding the

discussed lesson. This is an oral test or examination that corresponds to
discussion, question-and-answer, induction and deduction.

CRITE Excep Prof Averag Needs Poor

RIA tional icient e Improvement (1
(5 (4 (3 (2 point)
points) points) points) points)
The The The The The
flow of flow of answer/ speech is slow speech is
Speech thought is thought is speech is and often very slow,
deliberation almost mostly generally hesitant and stumbling,
effortless smooth smooth but irregular. nervous, and
and smooth with little with some Sentences uncertain
with the effort to hesitation may be left with
right speed string and uncompleted, response,
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 and pitch. words unevenness but the which make
together. caused speaker is at it impossible
primarily by least able to to
rephrasing continue. understand
and groping the answer.
for words.
The The The The The
ideas are ideas are presentation presentation ideas are
Organi highly mostly of ideas is of ideas is sometimes
zation and organized organized organized sometimes off-tangent
Development and with a few but lacks confusing and poorly
of Ideas developed supports proper because of organized.
by giving and development. poor No
appropriate examples. organization support/
supports Ther and example
and e is logical development. were given.
concrete connection
examples. between
ideas.

4. GROUP/INDIVIDUAL REPORTING. The strategy will help the students to

enhance their presentation skill. It is an avenue for the students to learn how to
presents the assigned topics which they can use in the real world of being
Management Practitioner.
Note: The class will be divided into groups. Each group will be assigned a topic
that will run for an hour the remaining time will be used by the instructor to ask some
questions regarding such topics. Presentation and visual aids that will be used may
depend upon to the group’s creativity. Lastly, each group is required to submit a written
report.
 RUBRIC FOR GROUP/ INDIVIDUAL REPORTING

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COURSE REQUIREMENTS

A. Major Exams
B. Activities: Oral/Written report
C. Recitation
D. Attendance
E. Quizzes

A. Major Exams
There will be four exams (prelims, midterms, semi-finals and finals). All
exams will be in-class and will be closed book, closed notes. All major exams will be
administered on the dates set by the department unless otherwise specified. The scope
of each periodical exam will include but not limited to those topics given in the class
schedule for the specified period. It may include some related topics given before.
You are not allowed to bring with you anything except your pen, straight edges,
erasers, and calculator. You are not permitted to borrow these things from your
classmates around you for this may be a cause of cheating. Exams will commence
and end on the scheduled time. Latecomers will not be given any consideration unless
with valid reason.
Make-up tests will be given for authorized university activities only if a
student present suitable documentation (evidence) explaining the absence to the
instructor. The instructor/university reserves the right to disapprove any explanations
for absences presented without prior notice and not provide the opportunity for a
make-up test. Students knowing they will be absent from an announced test because
of personal or business reasons are required to inform the instructor before the
absence. A make-up test may be given early in some cases.

B. Activities: Oral/Written report

Response papers give students an opportunity to more deeply engage in the assigned
material. A secondary purpose is to encourage regular readings of the text which
prevents, last-minute cramming before tests, enhances class discussions and help
students better understand class lectures. Papers are worth different point values
depending on the amount of work required. The students will be exposed to various
aspects of human behaviour and this will in turn require reflective/critical thinking
which will be expressed in writing.

C. Recitation
From time to time, a graded recitation will be conducted in order to test whether the
students really understand their lessons. Likewise, the students are expected to
participate actively in the class discussions and are encouraged to share their thoughts
and prove or disprove other’s conviction in proper manner. This way, their thinking
and reasoning will be developed to the fullest. Further, the student’s communication
skills will be improved. The class will be grouped accordingly and will be given
specific topics to research and report inside the class. Group exercises will likewise
be given to reinforce the learning process. Furthermore, the class will be encouraged
to attend different seminars and fora related to the subject.

D. Attendance
Each student is expected to come to class regularly and their presence in every
session will be accounted for. Students who have not reported in class after the first
15 minutes of the scheduled time will be considered absent. Those who arrive in class
within the first 15 minutes will be considered tardy. Three late arrivals in class will be
equivalent to one absence. Absences shall not exceed six times for every three-unit
subject. Students exceeding the allowable number of maximum absences before the
midterm exam shall be dropped from the class. A student who had been absent must
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 present a valid excuse slip from the parent/guardian countersigned by the dean if
he/she does not want that absence to be counted in the six allowable absences.

E. Quizzes
Quizzes will be given before or after discussion of each chapter which consist
of True or False, enumeration, identification or multiple choice items which will
come both from the handouts and/or textbooks. This strategy will prevent last-minute
cramming of students during major exams.

COURSE POLICIES

Grading System

The work of students shall be graded at the end of each term in accordance with
the following system:

Major Examinations 60%

Class Standing 40%
Quizzes
Recitation
Attendance

______
Total: 100%

Numerical Grade Percentage Equivalent Description

1.00 98-100 Excellent
1.25 94-97 Superior
1.50 90-93 Very Good
1.75 88-89 Good
2.00 85-87 Meritorious
2.25 83-84 Very Satisfactory
2.50 80-82 Satisfactory
2.75 78-79 Fairly Satisfactory
3.00 75-77 Passing
5.00 Below 75 Failure
Inc. *Incomplete
Drp Dropped

*Students who will get a grade of 70-74 must be given a removal examination. A
grade of “3.0’ will be given to those who will pass the removal examination and those
who will fail will be given a grade of “5.0”.

*A grade of “Incomplete” must be complied with by the student within one (1)
semester or one hundred fifty (150) days. A student who fails to complete the
deficiency/deficiencies at the end of the succeeding semester shall automatically obtain a
grade of 5.0 in the course.

Attendance Policy

Prompt and regular attendance of students is required. Total unexcused absences

shall not exceed ten (10) percent of the maximum number of hours required per course
per semester (or per summer term). A semester has 18 weeks. For example, a semestral
subject with :
 3 units (3 hrs lec), 10% x 3 x 18 = 5.4 hrs or 6 hrs.
 3 units (2 hrs lec, 3 hrs lab), 10% x 5 x 18 = 9 hrs.

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  5 units (3 hrs lec, 6 hrs lab), 10% x 9 x 18 = 16.2 hrs or 16 hrs.
Please refer to the provisions in the Norms of Conduct for the full text of
guidelines for the attendance.

Missed Exams

No special or make-up examination will be given except for those whose absence
is excused. In case of excused absence, a valid written excuse signed by the
parent/guardian and the dean must be presented to the instructor.

Academic Dishonesty

Academic dishonesty includes acts such as cheating during examinations or

plagiarism in connection with any academic work. Such acts are considered major
offenses and will be dealt with according to the University’s Student Norms of Conduct.

Dropping

Dropping must be made official by accomplishing a dropping form and

submitting it at the Registrar’s Office before the midterm examination. Students who
officially drop out of class shall be marked “Dropped” whether he took the preliminary
examination or not and irrespective of their preliminary grades.

A student who unofficially drops out of class shall be given a mark of “5.0” by the
instructor.

Consultation Hour

Consultation hour should be declared by the instructor and it must be done 3

hours in a week. During the consultation hour student may ask guidance to the instructor
in any academic concerns.
The consultation hour is 10:00am-11:30am every Monday or Wednesday.

ACADEMIC INFRASTRUCTURE

Textbook

Bulaong Oscar Jr. G., Calano Mark Joseph T. (2017). Ethics, First edition. Rex Book
Store, Manila, Philippines

References
Aquinas, Thomas: On Law, Eternal Law and Natural Law, Summa Theologiae, Vol. 28,
McGraw-Hill Book Company, New York, 1996

Aristotle, Book I-II, Nicomachean Ethics trans. Martin Oswald, Indianapolis: Bobbs-
Merill Educational Publishing, 1983

TENTATIVE COURSE OUTLINE/CALENDAR

*Format of this section may vary depending on the preference of the college

Week Topic/s Teaching Strategies

1-2 Moral vs. non moral standards Lecture/Recitation
What are dilemmas?
Three level of moral dilemma
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 Foundation of morality
Minimum requirement for morality
Culture and its role in moral behavior Peer Teaching/ Recitation
Cultural relativism
3-4
Asian and a filipino understanding of moral
behavior
5 PRELIMINARY EXAMINATION
Moral Agent: Developing virtue as aa habit Peer Teaching/ Recitation
6-7
Moral development
Feelings and moral decision making Peer Teaching/ Recitation
8-9
Reason and Impartiality
10 MIDTERM EXAMINATION
Moral courage Lecture/Recitation
Virtue ethics
11-14
Kant and rights theories
Utilitarianism
15 SEMI-FINAL EXAMINATION
Justice and Fairness Lecture/Recitation
16-17
The challenges of pluralism and fundamentalism
18 FINAL EXAMINATION

Prepared by:

_____________________________
MARK EMMANUEL S. MAGSINO
GEd 107 Instructor
Date Signed:

Reviewed by:

_____________________________
ASST. PROF. JENNIFER PEREZ
Department Chair, Accountancy and Management Accounting
Date Signed:

Approved by:

_____________________________
DR. IRENE MARALIT
Assoc. Dean, CABEIHM
Date Signed:

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