Republic of the Philippines

President Ramon Magsaysay State University

Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph

AN OUTCOMES BASED FLEXIBLE LEARNING COURSE SYLLABI

(References: CMO 75, S. 2017, R.A. 7227 & CMO No.77, S.2017, CMO No. 4, S.2020, RA 8972, University Faculty Manual, Student Manual, Registrar’s Manual
Board Approved PRMSU Strategic Framework for Flexible Teaching and Learning and other CM
O’s of different programs offered in the university)

FACULTY INFORMATION AND SCHEDULE

Campus Main Campus College College of Accountancy and Business
Administration

Program Bachelor of Science in Accountancy Semester & 1st Semester, S.Y. 2021-2022
School Year
Professor/ Melanie C. Agringo, CPA Class Schedule Monday, Wednesday & Friday, 1:00 PM – 2:00 PM
Instructor magringo@prmsu.edu.ph
Information Consultation
Hours Tuesday and Thursday, 8:00 AM – 9:00 AM
I. VISION, MISSION, QUALITY POLICY, COLLEGE GOALS AND PROGRAM OBJECTIVES
The College shall aim for the following goals:
(https://web.facebook.com/prmsucaba )
1. Continuously enhance instruction towards becoming a
center of excellence in business administration.
2. Enhance the quality of learning and upgrade its facilities to
The President Ramon Magsaysay State University shall be a enable students to:
University Vision progressive learner-centered research university recognized in College Goals 2.1 Acquire the knowledge, proficiency and skills in their
the ASEAN Region in 2020. (BOR Resolution No. 784 s. 2015) respective specialization tracks.
2.2 Enhance their competencies in ICT-based and social
entrepreneurship focused business concerns; and
2.3 Develop values required of professional accounts and
business administrators in the context of the evolving
global industries and local and national economy
University The President Ramon Magsaysay State University shall Program 1. The primary goal of accounting education is to produce
Mission primarily provide advance and higher professional, technical, Objectives competent and ethical professional accountants capable of
special instructions in various disciplines; undertake research, (CMO No. 27, making a positive contribution over their lifetimes to the

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 Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph

profession and society in which they work.

2. The BSA program should provide a foundation of
professional knowledge, professional skills, and
professional values, ethics and attitudes that enable them
to contribute to learn and adapt to change throughout
their professional lives.
3. An accountancy and accounting information system
extension, and income generation programs for sustainable
professional may cover a number of different technical or
development of Zambales, the region, and the country. 2017) strategic positions.
(Section 2 of Republic Act No. 11015)
4. The strategic relevance of Accountancy is represented by
its ability to support the various stakeholders, e.g.,
regulatory bodies, potential investors, creditors,
management and employees, in taking strategic and
operating decisions through the presentation and analysis
of financial data and information arising from business
transactions.
The PRMSU values diversity and seeks talented students,
faculty, and staff from diverse backgrounds. The PRMSU does
not discriminate on the basis of race, color, sex, sexual
orientation, gender identity, religion, creed, national, or ethnic
The President Ramon Magsaysay State University is committed
origin, citizenship status, age, disability, veteran status or any
to continually strive for excellence in instruction, research, Non-
other legally protected class status in the administration of its
Quality Policy extension and production to strengthen global competitiveness Discrimination admissions, financial aid, educational or athletic programs, or
adhering to quality standards for the utmost satisfaction of its Statement other University administered programs or in its employment
valued customers. (BOR Resolution No. 875 s. 2016)
practices. Questions or complaints regarding this policy should
be directed to the Vice President of Academic and Student
Affairs and Director of Student Affairs, PRMSU, Iba, Zambales.
(CMO No.
II. COURSE INFORMATION
Course Code RBA Course Title REVIEW OF BASIC ACCOUNTING
Semester and Course Review of Basic Accounting focuses on the accounting
1 Semester
st
concepts, principles, and procedures needed in the
Year Level Description
1st Year bookkeeping and financial presentation of single
Offered
proprietorships and corporations engaged in service and
Credit Units 3 units lecture
merchandising operations. Emphasis is placed upon the
principles that govern the construction and operation of

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 Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph

accounts, which then allow for periodic analysis, interpretation,

Contact Hours Place of Course
3 hours (Lecture) - 54 hours Core Course
per Week In the Program
Pre-Requisite None Co-Requisite None
Online Approach:
Access Device/s: Smartphone, Laptop, Desktop, Smart
TV or Tablet
Connection (Internet Bandwidth Minimum Requirement:




Online Approach: Synchronous and Asynchronous 
Software Platforms:
This course is conducted virtually using 
videoconferencing applications and Learning 
Course Delivery Management System (LMS) Course 
Mode Requirement 
Modular Approach : Learning Preparation:
This course is home-based learning approach through 
drop box system with the help of LGU-Barangay.
Learners Initial Requirements for Online Approach:

and LMS Applications.

Modular (Self Learning Module) Approach :





Course Online Approach: Course Etiquette Netiquette for Online Classroom:

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 Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph

Announcements will be posted in the Messenger Group

During virtual classroom discussion, it is important to
Account/Chat box and via LMS on a regular basis.
understand the rules of netiquette on how to interact
with one another online. You can read more about the
Communication Modular (Self Learning Module) Approach:
rules of netiquette at
Announcements will be given in a form of
(http://www.albion.com/netiquette/index.html)
printed/hardcopy through Drop Box LGU-Barangay,
SMS Text and Phone call.
III. STUDENT OUTCOMES (INSTITUTIONAL, PROGRAM AND COURSE)
PRMSU PRMSU Graduate is expected to be an excellent: Within four to five years after graduation, the alumni from the
GRADUATE College of Accountancy and Business Administration of the
ATTRIBUTES a. LEADER President Ramon Magsaysay State University shall be: (CMO
IILO 1 Strong network leader, who is committed, No. 30, 2017 and CMO No. 27, 2017)
INSTITUTIONAL
morally upright, and responsible, and who
INTENDED proactively governs in the specific field of PEO 1 Leaders and lifelong learners in the areas of
LEARNING PROGRAM
specialization EDUCATIONAL business, accountancy, and accounting
OUTCOMES IILO 2 Visionary leader, who effectively manages and information system in the academe or industry;
(IILOs) OBJECTIVES
optimizes human capital toward sustainable PEO 2 Accountants and accounting information system
development (PEO) professionals with exemplary work ethics and
commitment to serve and improve the
b.COMMUNICATOR community;
IILO 3 Strong and effective communicator, who has PEO 3 Analytical professionals capable of creating
the power to express himself/herself orally opportunities and initiating innovative solutions in
and in writing, and other appropriate modes their field of expertise and specialization;
of expression PEO 4 Dynamic and proactive in managing resources to
IILO 4 Competitive and lifelong learner, whose ensure sustainability of the environment.
excellence in services towards local and global PROGRAM When one has fully completed the BS in Accountancy Program
needs INTENDED the students shall have the ability to: (CMO No. 27, 2017)
LEARNING
c. INNOVATOR PILO 1 Resolve business issues and problems, with a
OUTCOMES
IILO 5 Research-oriented individual, who uses global and strategic perspective using knowledge
scientific process to create knowledge (PILOs) AND and technical proficiency in the areas of financial
necessary to address varied societal needs PERFORMANCE accounting and reporting, cost accounting, cost
towards inclusive growth and sustainable INDICATORS accounting and management, accounting and
development (PIs) control, taxation and accounting information
IILO 6 Critical thinker and problem solver, who is system

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 Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph

equipped in research methods and utilizes PILO 2 Conduct accountancy research through
empirical evidence and scientific approach to independent studies of relevant literature and
knowledge creation and utilization through appropriate use of accounting theory and
knowledge transfer methodologies
PILO 3 Employ technology as a business tool in capturing
financial and non-financial information, generating
reports and making decisions
PILO 4 Apply knowledge and skills that will successfully
respond to various types of assessments
(including professional licensure and
certifications)
PILO 5 Confidently maintain a commitment to good
corporate citizenship, social responsibility and
ethical practice in performing functions as an
accountant
COURSE By the end of the course, the students will be able to: (CMO
INTENDED No. 30, 2017, CMO No. 27, 2017)
LEARNING
CILO 1 Cite specific examples in which accounting is used
OUTCOMES
in making business decisions
(CILOs) CILO 2 Identify generally accepted accounting principles
CILO 3 Solve problems applying the accounting equation
CILO 4 Classify accounts according to the five major
types
CILO 5 Differentiate a journal from a ledger and identify
the types of journals and ledgers
CILO 6 Identify business and non-business transactions,
enumerate the types of business documents,
recite the rules of debit and credit, and apply
these to simple cases
CILO 7 Post journal entries to the ledger, get the ending
balances of ledger accounts, and prepare the
unadjusted trial balance
CILO 8 Identify items that need adjustment and prepare
adjusting entries
CILO 9 Complete the accounting process of a service

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 Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph

business
CILO 10 Complete the accounting process of a
merchandising business.

IV. COURSE CONTENT AND CONSTRUCTIVE ALIGNMENT

TOPIC
STUDENT TEACHING ASSESSMENT ONLINE/PRINTED
LEARNING DURATION
PILOs CILOs TOPIC OUTLINE LEARNING LEARNING TASKS REFERENCES
OUTCOMES /WEEK NO.
TIME ACTIVITIES
(TLOs)
The PRMSU Vision Introduction to the
& Mission and Course(Policy,Requirements
Week 1 3 hours  Discussion N/A
College Goals , Grading System)

1. Definition of
accounting
2. Nature of accounting
3. Functions of
Accounting in
Business
4. Brief history of
accounting
TLO 1 5. Common branches of
INTRODUCTION accounting Lecture
1, 2 1 TO ACCOUNTING Week 2 3 hours
6. Users of accounting Discussion Recitation
information
7. Forms of business
organizations
8. Advantages and
disadvantages of the
different forms of
business
organizations

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 Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph

1. Basic accounting
TLO 2 concepts
ACCOUNTING 2. Accounting
CONCEPTS AND standards Lecture
1, 2 2 Week 3 3 hours Recitation
PRINCIPLES 3. The Conceptual Discussion
Framework for
Financial Reporting

1, 2 3 1. The basic Week 4 6 hours

TLO 3 Lecture
accounting equation
THE Discussion
2. The expanded
ACCOUNTING Problem Quiz
accounting equation
EQUATION Solving Recitation
3. Applications of the
accounting equation

1. The Account
2. The Five Major
TLO 4 Accounts
TYPES OF MAJOR 3. Chart of accounts Lecture
1, 2 4 ACCOUNTS 4. Common account Week 5 6 hours Discussion Recitation
titles
5. Drills on account
titles

1, 2 5 TLO 5 1. The books of Week 6 3 hours Lecture Quiz

BOOKS OF accounts Discussion Recitation
ACCOUNTS AND 2. Journal Problem
DOUBLE-ENTRY 3. Ledger Solving
SYSTEM 4. Formats of the
books of accounts
5. Double-entry
system
6. Normal balances of
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 Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph

accounts
7. Rules of debits and
credits
8. Ending balance of
account
9. Contra and adjunct
accounts

TLO 6 1. The accounting cycle

BUSINESS Lecture
2. Identifying and
TRANSACTIONS Discussion Quiz
analyzing transactions
1, 2, 6 AND THEIR Week 7 3 hours Problem Seatwork
and events
ANALYSIS Solving Recitation
3. Journalizing

4. Recording drills

Week 8 3 hours Online Exam

MIDTERM EXAMINATION
Lecture
TLO 7
Discussion
POSTING TO THE 1. Posting
1,2 7 Week 9 3 hours Problem Seatwork
LEDGER 2. Unadjusted trial balance
Solving

1. Accruals of income and

Lecture
TLO 8 expense
Discussion Quiz
ADJUSTING 2. Depreciation and bad
1,2 8 Week 10-11 6 hours Problem Seatwork
ENTRIES debts
Solving Recitation
3. Deferrals of income and
expense
1,2,3 9 TLO 9 1. The worksheet Week 12-14 9 hours Lecture Quiz
ACCOUNTING 2. Financial Discussion Seatwork
CYCLE OF A statements Problem
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 Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph

3. Closing entries
SERVICE 4. Post-closing trial
Solving
BUSINESS balance
5. Reversing entries

1. Inventory
2. Inventory systems
3. Gross profit
4. Recording in the
TLO 10 General and Special
Lecture
ACCOUNTING journals
Discussion Quiz
CYCLE OF A 5. Posting to the
1,2, 3 10 Week 15-17 9 hours  Problem Seatwork
MERCHANDISIN General and
Solving
G BUSINESS Subsidiary ledgers
6. The accounting
cycle of a
merchandising
business

FINAL EXAMINATION Week 18 2 hours Online Exam

V. GRADING SYSTEM
Assessment Task Midterm Period Final Period Targets and Standards
Class Standing: 85% and above of the class obtaining at
Recitation – 10% least passing rate of 75% and above
Quizzes – 20%
Attendance – 10% 50% 50%
Exercises/Assignments – 10%
Note : Flexi percentage: college-based
decision
Major Exams: 50% 50%
Major Exam – 40%
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 Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph

Project – 10%
Note : Flexi percentage: college-based
decision
Total 100% 100%
SEMESTRAL GRADE = 50% MIDTERM GRADE + 50% FINAL GRADE

VI. COURSE-LEVEL CURRICULUM MAP

Legend: I – Introductory; E – PROGRAM EDUCATIONAL
PROGRAM INTENDED LEARNING OUTCOMES (PILOs)
Enabling; D – Demonstrative OBJECTIVES (PEO)

COURSE INTENDED
PILO PILO PILO PILO PILO PILO PILO PILO PILO PILO PILO PILO PEO PEO PEO PEO
LEARNING OUTCOMES
1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4
(CILOs)

CILO 1 Cite specific examples in

which accounting is used in E E E
making business decisions
CILO 2 Identify generally
accepted accounting E E E
principles
CILO 3 Solve problems applying E E E
the accounting equation
CILO 4 Classify accounts
according to the five major E E E
types
CILO 5 Differentiate a journal
from a ledger and identify the E E E
types of journals and ledgers
CILO 6 Identify business and E E E
non-business transactions,
enumerate the types of
business documents, recite
the rules of debit and credit,
and apply these to simple
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 Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph

cases
CILO 7 Post journal entries to the
ledger, get the ending
balances of ledger accounts, E E E
and prepare the unadjusted
trial balance
CILO 8 Identify items that need
adjustment and prepare E E E
adjusting entries
CILO 9 Complete the accounting E E E E
process of a service business
CILO 10 Complete the
accounting process of a E E E E
merchandising business.
VII. ADDITIONAL/SUGGESTED READINGS

Ballada, Win. Basic Financial Accounting and Reporting, 22 nd Edition. DomDane Publishers. 2019.

VIII. CLASS POLICIES

A student is considered officially dropped only upon submission of the
instructor’s copy of the duly accomplished dropping slip before the
scheduled deadline for dropping. A student who has dropped the course
DROPPING
but fails to submit the instructor’s copy at least two (2) weeks before
the last day of classes will be given a grade of 5.0. (refer to student
handbook)
MISSED MAJOR EXAMINATIONS Any late submission of/missed quizzes, homework and activities will
MISSED ACTIVITIES have a grade of zero. Unexcused exam absence will automatically merit
the student a grade of zero. For an excused exam absence, the student
will be given a grade of INC and a chance to take the equivalent
examination, i.e. similar topics, in a future Specs 500 class. A valid
excuse is qualified as either death of family members up to the second
degree of consanguinity, confinement due to a serious medical condition
(certified by a doctor who is not related to the student), or representing
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 Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph

the college/ university in competitions. It is the student’s duty to

establish the veracity of the excuse. This should be coordinated with the
instructor as soon as possible/in the meeting following the exam. Only
one examination may be excused in this manner.

Special Exam/Missed Major Exam

If you have missed faculty-conducted exam due to illness or
misadventure, you may apply for an alternative exam. (refer to student
handbook)

Special Circumstances/Special Needs

Students with disability or ongoing illness can make arrangements with
the professor/instructor regarding the different assessment tasks (e.g.
projects, exam, quiz) to minimize or eliminate the impact of his/her
disability. However, meeting the learning objectives of the subject must
be observable. The arrangements will involve modifications of the
assessment tasks (e.g. performance task) but maintain academic
standards. (refer to RA 7227)
Special Consideration/Missed Activities
Special consideration consists of the exercise of academic discretion to
provide equitable treatment to students whose performance in an
assessment item is affected by illness, accident or work-related
circumstances and for single parent (as per RA 8972/Solo Parent Act).
You should only apply for special consideration when your performance
in an assessment item, including examinations, has been affected by
extenuating or special circumstances beyond your control. Special
consideration is not automatically guaranteed and may not result in a
mark adjustment. (faculty discretion)
For students involved in religious, sports and cultural activities (athletes,
performing artist) will also be given considerations, only if they present
the program of activity and excuse letter from their respective pastor or
coaches. (refer to student manual/memo from OUP)

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 Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph

It is expected that the student follows the highest principles of academic

honesty. Any form of work that will be submitted should be their own or
should have the work of others clearly documented and acknowledged.
All students must be committed to the principles of intellectual honesty
and integrity. Once found responsible of an academic dishonesty
violation (cheating, fabrication, plagiarism, sabotage, participation in
academically dishonest activities, facilitating academic dishonesty, etc),
ACADEMIC INTEGRITY a student will be subjected to the University's rules and regulations
which may result to a failing mark and expulsion from the university.
Cheating in quizzes, homework, and exams, as well as academic
dishonesty in general, will not and never be tolerated. Any attempt at
cheating in any requirement will entail the student an automatic grade
of 5.00, and the case will be forwarded to the Student Disciplinary
Council (SDC). Course withdrawals to avoid getting a grade of 5.0 in
these cases will not be permitted. (refer to Student Handbook)

Due to this pandemic face to face consultation is not encouraged. To

ensure the instructor’s availability, schedule an appointment with the
instructor. Consultation via e-mail is encouraged as well. Please state
CONSULTATION your question as completely as possible. Consultation through phone
will only be entertained if the student introduces himself/herself and
follows courteous language. (refer to faculty manual/individual faculty
teaching load)
If you are a student with special needs and require accommodations,
you must be registered with the University’s Guidance and Counseling
Office (GCO). Students must provide current documentation to GCO
which identifies their special needs and need for accommodation(s).
SPECIAL SERVICES Students must meet instructors with appropriate notification from GCO
of the approved accommodation as early in the semester as possible.
You may learn more about the services of the GCO by visiting its office.
Note: For other academic and student policy, please refer to the student
handbook/manual.

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 Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph

Prepared by: Reviewed: Endorsed for Utilization:

ALLAN T. DELA PEÑA, DPA

MELANIE C. AGRINGO, CPA Dean, College of Accountancy and Business
Instructor I OIC-Program Chair, BSA Administration

Date : Date : Date :

Note: Accomplish Annex A

Annex A
AGREEMENT BETWEEN FACULTY AND STUDENT
(CMO No. 30, 2017, CMO No. 27, 2017)

I, __________________________________________________________ with Home Address ______________________________________________________

officially enrolled student this ___________ A.Y. ________________ at President Ramon Magsaysay State University, agreed and sworn to adhere the academic
policies stipulated in the course syllabus and diligently comply with all the requirements of this course.

_______________________________________
(Student Signature over Printed Name/Date)

Witness:

______________________________________________________
(Parent’s/Guardian Signature Over Printed Name)

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 Republic of the Philippines
President Ramon Magsaysay State University
Zambales
Telefax : 047-8111683/email address: prmsu.edu.ph

______________________________________________________
(Faculty Signature over Printed Name/Date)

Note : Please return this accomplished form to the concerned faculty.

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