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    Aurora Polytechnic College, Inc

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    Akuh Cii Iphe
    This document outlines the syllabus for a Basic Accounting course. The course is for 3 units and has no prerequisites. It aims to teach students accounting concepts and rules, how to prepare financial statements, and apply accounting policies to record business changes. The syllabus details 6 learning objectives, the course description, content organized by term including topics, activities, and evaluation methods. It also outlines class policies on attendance and grading which is calculated through a provided formula.

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    Aurora Polytechnic College, Inc

    Uploaded by

    Akuh Cii Iphe
    58 views4 pages
    This document outlines the syllabus for a Basic Accounting course. The course is for 3 units and has no prerequisites. It aims to teach students accounting concepts and rules, how to prepare financial statements, and apply accounting policies to record business changes. The syllabus details 6 learning objectives, the course description, content organized by term including topics, activities, and evaluation methods. It also outlines class policies on attendance and grading which is calculated through a provided formula.

    Original Description:

    Basic Accounting Syllabus

    Original Title

    Accounting 101

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    This document outlines the syllabus for a Basic Accounting course. The course is for 3 units and has no prerequisites. It aims to teach students accounting concepts and rules, how to prepare financial statements, and apply accounting policies to record business changes. The syllabus details 6 learning objectives, the course description, content organized by term including topics, activities, and evaluation methods. It also outlines class policies on attendance and grading which is calculated through a provided formula.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    58 views4 pages

    Aurora Polytechnic College, Inc

    Uploaded by

    Akuh Cii Iphe
    This document outlines the syllabus for a Basic Accounting course. The course is for 3 units and has no prerequisites. It aims to teach students accounting concepts and rules, how to prepare financial statements, and apply accounting policies to record business changes. The syllabus details 6 learning objectives, the course description, content organized by term including topics, activities, and evaluation methods. It also outlines class policies on attendance and grading which is calculated through a provided formula.

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    Republic of the Philippines

    Province of Aurora
    AURORA POLYTECHNIC COLLEGE, INC.
    Brgy. Buhangin, Baler, Aurora

    SYLLABUS

    COURSE TITLE: Basic Accounting


    COURSE CODE: Acctg 101
    NUMBER OF UNITS: Three (3) units
    PRE-REQUISITE SUBJECTS: None

    At the end of the course, the students should be able to:

    1. Conceptually define accounting and bookkeeping;


    2. Identify the accounting rules required for business enterprises;
    3. Apply the accounting rules in determining financial results;
    4. Prepare financial statement;
    5. Compared the specificity of different accounts within the accounting policies;
    6. Connect knowledge and record business changes that are envisaged by the course syllabus.

    COURSE DESCRIPTION:

    Introductory lecture, introduction to the course and course lecturer, conceptual definition of accounting, Financial accounting and reporting, Financial
    Information, Double Accounting Entry, T-accounts, Bookkeeping vs. Accounting, Charts of Accounts, Financial Reporting regulation for companies, Structure and
    content of financial statements in general, Balance Sheet – Statements of financial position at the end of the period, Income Statement, Cash Flow Statement,
    Introduction to the tax system, Long-term (noncurrent) Assets, Depreciation, Current Assets – Accounts Receivable, Cash.
    COURSE CONTENT:

    STRATEGY/ EVALUATION OF
    TERM LEARNING OBJECTIVES LESSON/TOPIC METHODOLOGY/ STUDENT OUTPUT LEARNING/ EVALUATION
    ACTIVITIES TOOL
    Preliminary Explain the concept and role of Accounting and Discussion At least 75% score in The students will differentiate
    accounting and financial Bookkeeping Systems the students quizzes, Bookkeeping and accounting.
    reporting in the modern market Quiz activities and And understand the bookkeeping
    economy. Double-Entry performances. systems.
    Bookkeeping Systems
    Preliminary Examination
    Midterm Explain the Regulatory Sales and Cash Receipts Discussion At least 75% score in The students will determine the
    framework for the operation of Journals the students quizzes, different business documents and
    accounting activities. activities and prepare journals and worksheets.
    Purchases and Cash Activity performances.
    Payments Journals

    Preparing a Worksheet
    Midterm Examination
    Semi-Finals Understanding of Basic The Accounting Cycle Discussion At least 75% score in The students will identify the
    accounting concepts, accounting the students quizzes, cycle of accounting in a business
    principles and techniques of Notes and Computation activities and and the terminologies in
    posting basic business changes. of Interest Brainstorming performances. accounting.

    Recitation
    Definition of Significant
    Accounting Terms
    Quiz/Activity/Seatwork

    Plant Assets -
    Depreciation
    Semi-Final Examination
    Finals Explain the structure and content Cash Flow Statement Discussion At least 75% score in The students will make and
    of financial statements. the students quizzes, prepare a Financial Statement.
    Analysis of Financial activities and
    Statements Quiz/Activity/Seatwork performances.

    Systems of Internal
    Control

    Simple Cost Accounting


    Concept

    Final Examination

    CLASS POLICIES:

    Attendance is necessary
    Deadline in the submission of projects must be observed
    Three consecutive fifteen minutes late is equivalent to one-day absence
    Five consecutive absences mean drop.

    BASES OF GRADING

    1. Class Standing
    Quizzes
    Recitation
    Assignment
    Project
    2. Periodical Examinations
    Formula to compute the Grade:

    (𝐶𝑙𝑎𝑠𝑠 𝑆𝑡𝑎𝑛𝑑𝑖𝑛𝑔 𝑥 2) + 𝑃𝑒𝑟𝑖𝑜𝑑𝑖𝑐𝑎𝑙 𝐸𝑥𝑎𝑚


    3

    Prepared by:

    LUIS PHILIP A. POSTOR


    Subject Teacher

    Prepared by:

    MRS. ELLA MERCEDITA S. FLORES


    College Dean

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