OBTL Plan FAR 3: INTERMEDIATE ACCOUNTING III

Republic of the Philippines

TARLAC STATE UNIVERSITY
Office of the Vice President for Academic Affairs
College of Business and Accountancy
Accountancy Department:

VISION Tarlac State University is envisioned to be a premier university in Asia and the Pacific.

Tarlac State University commits to promote and sustain the offering of quality and programs in higher and advanced education ensuring equitable access to
education for people empowerment, professional development, and global competitiveness.
Towards this end, TSU shall:
MISSION 1. Provide high quality instruction trough qualified, competent and adequately trained faculty members and support staff.
2. Be a premier research institution by enhancing research undertakings in the fields of technology and sciences and strengthening collaboration
with local and international institutions.
3. Be a champion in community development by strengthening partnership with public and private organizations and individuals.

E – xcellence
Q - uality
U - nity
CORE VALUES I - ntegrity
T - rust in God, Transparency & True Commitment
Y - earning for Global Competitiveness

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 OBTL Plan FAR 3: INTERMEDIATE ACCOUNTING III

Program Goals
To produce competent and ethical professional accountants, with an attitude of “learning to learn,” capable of adapting to change, and providing relevant contributions to the profession
and society in which they work.
Program Outcomes
GRADUATE should be able to:
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/Accounting Information System 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 to successfully respond to various type of assessments; and (including professional licensure and certifications); and
5. Confidently maintain a commitment to good corporate citizenship, social responsibility and ethical practice in performing functions as an accountant.

Course Name INTERMEDIATE ACCOUNTING III (FAR3)

Course Credits 3 units (2 units lecture, 1 unit laboratory)
Course Description This course is the culmination of financial accounting courses. This will cover constructive accounting and special topics in financial accounting. This course
shall thoroughly cover recognition, measurement and valuation, presentation and disclosure requirements for special topics such as post-employment
benefits, accounting for income tax, share-based compensation, non-current asset held for sale, discontinued operations, accounting changes, operating
segment, interim financial reporting and events after the reporting period. The course also covers concepts behind statement of cash flows and applicability
and salient differences from PFRS of SMEs, small entities and reporting for microenterprises.
Contact Hours/ week 5 hours (2 hrs lecture, 3 hours laboratory)
Prerequisite Financial Accounting and Reporting 1 & 2 (FAR 1and FAR 2)
Course Outcomes After completing this course, STUDENTS MUST HAVE DEMONSTRATED:
1. Familiarity with the concepts of accounting standards for special topics mentioned above.
2. (Use of) Knowledge on the principles of accounting standards for special topics such as post-employment benefits, accounting for income tax,
share-based compensation, non-current asset held for sale, discontinued operations, accounting changes, operating segment, interim financial
reporting, events after the reporting period, statement of cash flows and applicability and salient differences from PFRS of SMEs, small entities and
reporting for microenterprises.
3. Understanding of the definition, recognition, measurement, presentation and disclosure of special topics such as post-employment benefits,
accounting for income tax, share-based compensation, non-current asset held for sale, discontinued operations, accounting changes, operating
segment, interim financial reporting, events after the reporting period, statement of cash flows and applicability and salient differences from PFRS
of SMEs, small entities and reporting for microenterprises.
4. Competence in recognizing, measuring, preparing and presenting notes and schedules of post-employment benefits, accounting for income tax,

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 OBTL Plan FAR 3: INTERMEDIATE ACCOUNTING III

share-based compensation, non-current asset held for sale, discontinued operations, accounting changes, operating segment, interim financial
reporting, events after the reporting period, statement of cash flows and applicability and salient differences from PFRS of SMEs, small entities and
reporting for microenterprises.

COURSE OUTLINE AND TIMEFRAME

Course Content/Subject Matter

Week 1-4 A. Introduction to Blended Learning as Applied to Tertiary Education /) Leases
Week 5 B. Accounting for Income Tax
Week 6-7 C. Employee Benefits (Postemployment and other benefits
Week 7-8 D. Share-based Payments
Week 9 E. MID TERM EXAMINATION
Week 10-11 F. Noncurrent held for sale and Discontinued Operations/ Accounting Changes
Week 12 G. Operating Segment, Interim Financial Reporting and Events after reporting period
Week 13-14 H. Cash and Accrual Basis and Single Entry
Week 15 I. Statement of Cash Flows
Week 16-17 J. Applicability and Salient Differences from PFRS of SMES, small entities and reporting for microenterprises
Week 18 K. FINAL TERM EXAMINATION

Alignment of Course Outcomes with Summative Assessment Tasks

Course Objectives Summative Assessment Task Details

Familiarity with the concepts of accounting standards for Attendance Attendance is measured by the registration or signing -in of the students to the
special topics mentioned above. online class.
Oral Exercises
(Use of) Knowledge on the principles of accounting Oral Exercises can be done on a scheduled basis or by surprise relating to
standards for special topics such as post-employment Formative Examinations topic at hand or topic to be discussed as diagnostic assessment for student
benefits, accounting for income tax, share-based before discussion.
compensation, non-current asset held for sale, Summative Examinations
discontinued operations, accounting changes, operating Patterned to the Licensure Examination of Certified Public Accountants
segment, interim financial reporting, events after the (LECPA), the traditional way of assessing students earned knowledge is
reporting period, statement of cash flows and applicability through the conduct of the formative and summative examinations. Formative
and salient differences from PFRS of SMEs, small entities examinations will be conducted per topic or group of related topics. While

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OBTL Plan FAR 3: INTERMEDIATE ACCOUNTING III

and reporting for microenterprises. summative examinations are divided into two, midterm examination and final
term examination. It can be done either through the traditional proctored pen
Understanding of the definition, recognition, measurement, and paper test (if permitted by circumstances) or automated examinations with
presentation and disclosure of special topics such as post- the use of technology or electronic media websites and various application for
employment benefits, accounting for income tax, share- test measurements (if face to face is not allowed). To achieve the outcomes
based compensation, non-current asset held for sale, expected from the accounting graduates, the formative and summative
discontinued operations, accounting changes, operating assessments can be done in multiple choice questions, true or false, essay,
segment, interim financial reporting, events after the problem solving, creating financial statements, working papers or reports, and
reporting period, statement of cash flows and applicability the likes.
and salient differences from PFRS of SMEs, small entities
and reporting for microenterprises.

Competence in recognizing, measuring, preparing and

presenting notes and schedules of post-employment
benefits, accounting for income tax, share-based
compensation, non-current asset held for sale,
discontinued operations, accounting changes, operating
segment, interim financial reporting, events after the
reporting period, statement of cash flows and applicability
and salient differences from PFRS of SMEs, small entities
and reporting for microenterprises.

LEARNING PLAN

Flexible Teaching and

Textbook/ Assessment of Resource Time
Desired Learning Outcomes (DLOs) Course Content/Subject Matter Learning Activities
References Tasks (ATs) Materials Table
(FTLAs)
Explain the role of the students, the Introduction to Blended/ Flexible TSU Code Online Discussion of the Poll Questioning LMS and other Week 1
faculty and the TSU administration Learning as applied to Tertiary Student Manual pertinent preliminaries in (Optional - Bonus educational
in the conduct of blended/ flexible Education. College Code the conduct of Points) platforms
learning. i. Students Role Various TSU blended/flexible learning (MS Teams,
ii. Instructors Role Memo and as applied to Tertiary Zoom, Facebook,

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OBTL Plan FAR 3: INTERMEDIATE ACCOUNTING III

TSU Administration Role Guidelines in Education. etc.)

the conduct of
blended /
flexible
learning.

1. Define and explain the concepts 1. Leases Valix, Peralta, Use of online lecture Attendance Internet Week
of lease accounting under the new a) Lessee Accounting Valix, Financial (Slides, Videos and connection 1-4
standard, specifically the difference Accounting Online discussion) Oral Exercises
between lessor and lessee b) Operating Lease for Lessor Volumes 2, Electronic device
accounting 2019 edition Use of scheduled and Formative LMS and other
c) Direct Financing Lease for Lessor unannounced oral Examinations educational
2. Identify and record criteria in Millan, exercises platforms
determining finance lease on the d) Sales Type Lease-Lessor Intermediate Summative (MS Teams,
part of the lessor, the optional Accounting Use of work exercises Examinations Zoom, Facebook,
application of operating lease on the e) Sale and Leaseback Part 2, 2019 such as theoretical etc.)
part of the lessee edition application and problem
solving Printed Module
3. Solve and compute for the
valuation of lease liability, right of Video Links
use asset, interest income, interest
expense, rent income

4. Classify and report each

transaction affecting lease
accounting

Flexible Teaching and

Textbook/ Assessment of Resource Time
Desired Learning Outcomes (DLOs) Course Content/Subject Matter Learning Activities
References Tasks (ATs) Materials Table
(FTLAs)
1. Define and explain- the concepts 2. Accounting for Income Tax Valix, Peralta, Use of online lecture Attendance Internet Week 5
behind the accounting and taxable Valix, Financial (Slides, Videos and connection
income, permanent and temporary a) Accounting and Taxable Income Accounting Online discussion) Oral Exercises
differences, deferred tax assets and Volumes 2, Electronic device

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OBTL Plan FAR 3: INTERMEDIATE ACCOUNTING III

deferred tax liabilities b) Permanent and Temporary 2019 edition Use of scheduled and Formative LMS and other
Differences unannounced oral Examinations educational
2. Identify and explain the Millan, exercises platforms
permanent and temporary c)Tax base of an Asset and Liability Intermediate Summative (MS Teams,
differences which resulted to a Accounting Part Use of work exercises Examinations Zoom, Facebook,
deferred tax asset/liability d) Deferred Tax Asset and Deferred 2, 2019 edition such as theoretical etc.)
3. Solve and compute for the Tax Liability application and problem
valuation of accounting and taxable solving Printed Module
income, permanent and temporary e) Taxable Income Higher than Taxable
differences, deferred tax assets and Income and vice versa Video Links
deferred tax liabilities, current tax
asset, current tax liability f) Method of Accounting for Income Tax

4. Classify and report the effect of g) Current Tax Asset and Liability
each transaction affecting the
accounting and taxable income h) Income Statement Presentation

i) Net Deferred Tax Expense or Benefit

j) Measurement, Presentation and

Disclosures of Income Tax.

Flexible Teaching and

Textbook/ Assessment of Resource Time
Desired Learning Outcomes (DLOs) Course Content/Subject Matter Learning Activities
References Tasks (ATs) Materials Table
(FTLAs)
1. Define and explain- the concepts 3. Employee Benefits (Postemployment Valix, Peralta, Use of online lecture Attendance Internet Week
behind the accounting Benefits and Other Employee Benefits) Valix, Financial (Slides, Videos and connection 6-7
postemployment benefits Accounting Online discussion) Oral Exercises
a) Postemployment Benefits Volumes 2, Electronic device
2. Identify and record the 2019 edition Use of scheduled and Formative LMS and other
transactions resulting to recognition b) Defined Benefit Plan unannounced oral Examinations educational
of plan assets and defined benefit Millan, exercises platforms
obligations c) Projected Benefit Obligation Intermediate Summative (MS Teams,

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OBTL Plan FAR 3: INTERMEDIATE ACCOUNTING III

Accounting Use of work exercises Examinations Zoom, Facebook,

3. Solve and compute for employee d) Computation of Employee Benefit Part 2, 2019 such as theoretical etc.)
benefit expense, remeasurements, Expense, Remeasurements, Plan edition application and problem
plan assets, defined benefit Settlement and Asset Ceiling solving Printed Module
obligations, accrued or prepaid
benefit cost e) Other Employee Benefits Video Links
(Short-term benefits/Termination
4. Classify and report transactions benefits)
affecting post-employment benefits
and short term and long term
employee benefits

Flexible Teaching and

Textbook/ Assessment of Resource Time
Desired Learning Outcomes (DLOs) Course Content/Subject Matter Learning Activities
References Tasks (ATs) Materials Table
(FTLAs)
1. Define and explain- the concepts 4. Share-Based Payments Valix, Peralta, Use of online lecture Attendance Internet Week
behind share-based compensation Valix, Financial (Slides, Videos and connection 7-8
plan a) Share-Based Compensation Plan- Accounting Online discussion) Oral Exercises
Share Options Volumes 2, Electronic device
2. Identify and record the 2019 edition Use of scheduled and Formative LMS and other
transactions affecting share b) Equity settled vs. Cash Settled unannounced oral Examinations educational
appreciation and share options Millan, exercises platforms
c) Measurement of Share Options Intermediate Summative (MS Teams,
3. Solve and compute for the Accounting Use of work exercises Examinations Zoom, Facebook,
valuation of fair value method and d) Recognition of Share Option Part 2, 2019 such as theoretical etc.)
intrinsic value method of measuring edition application and problem
share options, to account for the e) Acceleration of Vesting/Modification solving Printed Module
share-based transaction with cash of Terms
and share alternative Video Links
f). Subsidiary employees granted rights
4. Classify and report the effect of to the equity instrument of parent
each transaction in relation with
share-based compensation g) Share-Based Compensation- Share

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OBTL Plan FAR 3: INTERMEDIATE ACCOUNTING III

Appreciation Right

h) Measurement and Recognition of

Compensation

i) Cash and Share Alternative

MIDTERM EXAMINATION Week 9

Flexible Teaching and

Desired Learning Outcomes Textbook/ Assessment of Resource
Course Content/Subject Matter Learning Activities Time Table
(DLOs) References Tasks (ATs) Materials
(FTLAs)
1. Define and explain- the 5. Noncurrent assets Held For Sale Valix, Peralta, Use of online lecture Attendance Internet Week 10-11
recognition and conditions for and Discontinued Valix, Financial (Slides, Videos and connection
the classification of a noncurrent operations/Accounting Changes Accounting Online discussion) Oral Exercises
asset as held for sale, the a) Conditions for Classification as Volumes 3, Electronic device
concept of a discontinued Held For Sale 2019 edition Use of scheduled and Formative LMS and other
operation and the concepts of unannounced oral Examinations educational
accounting changes b) Measurement and Presentation of Millan, exercises platforms
Asset Held for Sale Intermediate Summative (MS Teams,
2.Identify and record the Accounting Use of work exercises Examinations Zoom, Facebook,
measurement of noncurrent c) Writedown, Reversal and Part 3, 2019 such as theoretical etc.)
asset held for sale, the Revaluation of Asset Held for Sale edition application and problem
recognition of a discontinued solving Printed Module
operation and the accounting d) Abandoned Noncurrent Asset
changes in estimate, policy and Video Links
prior period errors e) Change in Classification of
Noncurrent Asset Held for Sale
3.Solve and compute for the
recognition of writedown to fair f) Discontinued Operation Definition
value and and subsequent
increase in fair value of g) Change in Accounting Estimate
noncurrent asset held for sale
and the accounting changes h).Change in Accounting Policy

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OBTL Plan FAR 3: INTERMEDIATE ACCOUNTING III

4. Classify and report for the i) Prior Period Errors

presentation, noncurrent asset
held for sale, discontinued
operation and accounting
changes in the income
statement, statement of financial
position and statement of cash
flows.

Flexible Teaching and

Textbook/ Assessment of Resource Time
Desired Learning Outcomes (DLOs) Course Content/Subject Matter Learning Activities
References Tasks (ATs) Materials Table
(FTLAs)
1. Define and explain- the need for 6. Operating Segment/Interim Valix, Peralta, Use of online lecture Attendance Internet Week
segment reporting and its principles, Reporting/Events After Reporting Valix, Financial (Slides, Videos and connection 12
the nature of interim financial Period Accounting Online discussion) Oral Exercises
reporting in contrast to annual Volumes 3, Electronic device
financial reporting and also the a) Principle of Segment Reporting 2019 edition Use of scheduled and Formative LMS and other
concepts of events after the unannounced oral Examinations educational
reporting period. b) Management Approach of Identifying Millan, exercises platforms
Operating Segment Intermediate Summative (MS Teams,
2. Identify the criteria for the Accounting Part Use of work exercises Examinations Zoom, Facebook,
recognition of a reportable segment, c) Reportable Operating Segment 3, 2019 edition such as theoretical etc.)
identify the components and application and problem
requirements of an interim financial d) Aggregation of Operating Segment solving Printed Module
reporting and identify the criteria for
the recognition of adjusting and e) Disclosures Video Links
nonadjusting events after the
reporting period. f) Information about Major Customers

3. Solve and compute for the g) Interim Reporting and Frequency of

requirements and criteria for the Reporting
recognition of a reportable segment,
solve and compute for the h) Two views on Interim Reporting
requirements of interim financial

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OBTL Plan FAR 3: INTERMEDIATE ACCOUNTING III

reporting under Philippine i) Presentation of Interim Financial

jurisdiction and solve and compute Statements
for the requirements of adjusting
events after reporting period. j) Adjusting and nonadjusting events
after the reporting period
4. Classify and report for the
required information to be disclosed
for a reportable segment,
presentation of comparative interim
financial statements and the
required information for the
authorization for issue of financial
statements.

Flexible Teaching and

Textbook/ Assessment of Resource Time
Desired Learning Outcomes (DLOs) Course Content/Subject Matter Learning Activities
References Tasks (ATs) Materials Table
(FTLAs)
1. Define and explain the difference 7. Cash and Accrual Basis/Single Entry Valix, Peralta, Use of online lecture Attendance Internet Week
between cash and accrual basis of Valix, Financial (Slides, Videos and connection 13-14
accounting and the concept of a) Adjustments of cash basis Accounting Online discussion) Oral Exercises
single entry system in contrast to statements to accrual basis Volumes 3, Electronic device
double entry system. 2019 edition Use of scheduled and Formative LMS and other
b) Computation of Sales, Purchases, unannounced oral Examinations educational
2. Identify the differences between Income other than sales and expenses Millan, exercises platforms
cash basis and accrual basis of Intermediate Summative (MS Teams,
accounting and the records kept c) Single entry method of determining Accounting Part Use of work exercises Examinations Zoom, Facebook,
under a single entry system. net income or loss 3, 2019 edition such as theoretical etc.)
application and problem
3. Solve and compute for the d) Preparation of financial statements solving Printed Module
adjustments needed in converting from single entry records
the cash basis financial statements Video Links
to accrual basis financial statements
and solve and compute for the net
income using the single entry

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OBTL Plan FAR 3: INTERMEDIATE ACCOUNTING III

method.

4. Classify and report for the

presentation of financial statements
based on single entry records

Flexible Teaching and

Textbook/ Assessment of Resource Time
Desired Learning Outcomes (DLOs) Course Content/Subject Matter Learning Activities
References Tasks (ATs) Materials Table
(FTLAs)
1. Define and explain- the concept, 8. Statement of Cash Flows Valix, Peralta, Use of online lecture Attendance Internet Week
nature and purpose of a statement Valix, Financial (Slides, Videos and connection 15
of cash flows a) Definition and Its Primary Purpose Accounting Online discussion) Oral Exercises
2. Identify the components of cash b) Cash and Cash Equivalents Volumes 3, Electronic device
and cash equivalents 2019 edition Use of scheduled and Formative LMS and other
c) Operating, Investing and Financing unannounced oral Examinations educational
3. Solve and compute for net cash Activities Millan, exercises platforms
flows provided by operating, Intermediate Summative (MS Teams,
investing and financing activities d) Direct and Indirect Method Accounting Part Use of work exercises Examinations Zoom, Facebook,
3, 2019 edition such as theoretical etc.)
4. Classify and report for the application and problem
presentation of a statement of cash solving Printed Module
flows using direct and indirect
method Video Links

Flexible Teaching and

Textbook/ Assessment of Resource Time
Desired Learning Outcomes (DLOs) Course Content/Subject Matter Learning Activities
References Tasks (ATs) Materials Table
(FTLAs)
1. Define and explain the 8. Applicability and Salient Differences Valix, Peralta, Use of online lecture Attendance Internet Week
applicability and salient differences from PFRS of the following reporting Valix, Financial (Slides, Videos and connection 16-17
from PFRS of SMEs, small entities frameworks Accounting Online discussion) Oral Exercises
and reporting of microenterprises. PFRS for SMEs, Small entities and Volumes 3, Electronic device
reporting for microenterprises 2019 edition Use of scheduled and Formative LMS and other

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OBTL Plan FAR 3: INTERMEDIATE ACCOUNTING III

2. Identify the measurement of full unannounced oral Examinations educational

PFRS from the reporting of the SMEs: Millan, exercises platforms
SMEs, small entities and reporting Definition, Qualities and General Intermediate Summative (MS Teams,
for microenterprises. Features; Statement of Financial Accounting Part Use of work exercises Examinations Zoom, Facebook,
Position; Statement of Comprehensive 3, 2019 edition such as theoretical etc.)
3. Solve and compute for the Income (Statement of Changes in application and problem
requirements and criteria of PFRS Equity and Statement of Cash Flows); solving Printed Module
for SMEs, PFRS for small entities Notes to Financial Statements;
and microenterprises. Accounting Changes; Inventories and Video Links
Revenue; Basic Financial Instruments;
4. Classify and report for the Associate; Investment Property;
presentation in accordance with Property, Plant and Equipment;
PFRS. Government Grant/Borrowing Cost;
Intangible Assets; Impairment of
Assets; Provisions and Contingencies;
Leases; Employee Benefits; Income
Tax; Equity; Share-Based Payment and
Specialized Activities Hyperinflaton.

PFRS for Small Entities and Reporting

for microenterprises
FINAL EXAMINATION Week
18

Suggested Readings Standards: PFRS/PAS/IFRS

and References
Textbooks:
Valix, Peralta, Valix, Financial Accounting Volumes 2,2019 edition
Millan, Intermediate Accounting Part 2, 2019 edition
Valix, Peralta, Valix, Financial Accounting Volumes 3,2019 edition
Millan, Intermediate Accounting Part 3, 2019 edition

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OBTL Plan FAR 3: INTERMEDIATE ACCOUNTING III

Course
Requirements
Grading STUDENT PERFORMANCE Weight Grad Equivalenc Description Remark Grad Equivalenc Description Remarks
System EVALUATION e e s e e
Attendance and Oral Exercises 10% 1.00 98-100 % Excellent Passed 3.00 75% Passing Passed
Formative Examinations 40% 1.25 95-97 Excellent Passed 3.50 75-78% C. Failure C. Failure
Summative Examinations 50% 1.50 92-94 Very Good Passed 4.00 71-74% C. Failure C. Failure
TOTAL 100% 1.75 89-91 Very Good Passed 5.00 Failed Failure Failed
Credit Grade (Final Grade) = (Midterm 2.00 86-89 Good Passed DRP Dropped Dropped Dropped
Grade + Final Term Grade) / 2

Abide by the BSA Retention Policy to

qualify for BS Accountancy Program.

2.25 83-85 Good Passed INC Incomplete Incomplete Incomplete

2.50 80-81 Good Passed UD Unofficially Failure Failed

Dropped
2.75 78-79 Satisfactor Passed
y

Policies Online/ Flexible Teaching and Learning:

4. Microsoft Teams will be used as the primary platform in every class; thus, all students are advised to download and install the
aforementioned application. Just go to office.com. and login using your @student.tsu.edu.ph account, choose Teams from the list of
applications, from there your enrolled subjects will appear;
5. To uphold delivery of quality instruction, the class may also use added online platforms and applications like Zoom Cloud Meeting, FB
Messenger, Telegram and the like.
6. There are specific periods or schedules wherein synchronous learning shall be required. The student shall be ready as such to attend

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OBTL Plan FAR 3: INTERMEDIATE ACCOUNTING III

the said scheduled meeting and make the necessary adjustments to be able to attend and be present.
7. Plagiarism in case of copyrighted articles is strictly prohibited and direct copying of classmates work will be sanctioned by not
accumulating any points, both on the part of the two or more parties involved.
8. Required output such as the Portfolio Journal for work exercises shall be submitted on the scheduled time stipulated or announced by
the instructor in charge. Failure to do so will render your portfolio non admissible for grading purposes.

Course Title: AY/Term of Effectively: Prepared by: Reviewed by:

FAR 3: INTERMEDIATE AY: 2020-2021 PROF. HENRY D. RUFINO, CPA, MBA

ACCOUNTING III MR. JERRY D. MARIANO, CPA Chairperson
1st SEMESTER

MS. KRISTINE JOY L. SIRON, CPA Recommending Approval:

DR. JHONEL C. PANLILIO, CPA

Dean

Approved:
DR. ERWIN P. LACANLALE
Vice President for Academic Affairs

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