COPIES ISSUED TO:

DOCUMENT:SYLLABUS COURSE: INTERMEDIATE ACCOUNTING 1 AND 2

College of Business and Accountancy
Learning Resource Center
DATE OF EFFECTIVITY: 1 December 2020 COURSE CODE: BAFAC12X
Faculty

VISION CORE VALUES

We are National University, a dynamic private institution committed to nation building, 1.Integrity 2. Compassion 3. Innovation 4. Industry 5. Respect 6. Resilience 7. Patriotism
recognized internationally in teaching and research.
GRADUATE ATTRIBUTES INTENDED FOR
INSTITUTIONAL LEARNING OUTCOMES (ILOs)
MISSION NATIONALIANS (GAINs)
Guided by the core values and characterized by our cultural heritage of Dynamic Filipinism, a. Exhibit the capacity for self-reflection
National University is committed to providing relevant, innovative, and accessible quality 1. Conscientious and Reflective Leader b. Exhibit the willingness to engage in self-appraisal
education and other development programs. c. Apply moral and ethical standards in leading others
We are committed to our: 2. ICT Literate and Competent d. Express ideas effectively
Communicator e. Effectively use various ICT tools to convey ideas
STUDENTS, by molding them into ethical, spiritual and responsible citizens.
3. Socially and Community-engaged Citizen f. Participate actively in community-oriented advocacies that
FACULTY and EMPLOYEES, by enhancing their competencies, cultivating their Imbued with the Spirit of Patriotism contribute to nation building
commitment and providing a just and fulfilling work environment. g. Produce alternative solutions, processes, and approaches
ALUMNI, by instilling in them a sense of pride, commitment, and loyalty to their alma mater. h. Apply problem-solving skills
4. Innovative, Creative, and Critical Thinker
INDUSTRY PARTNERS and EMPLOYERS, by providing them Nationalians who will i. Provide solutions to challenges in respective areas of
contribute to their growth and development. specialization
5. Interculturally Competent Collaborator j. Work effectively in teams of different cultures
COMMUNITY, by contributing to the improvement of life’s conditions.
6. Life- and career-skilled Individual k. Engage in continuing personal and professional development

ILO
Program Learning Outcomes (PLO) for Bachelor of Science in Accountancy
a b c d e f g h i j k
1. Student will be able to demonstrate competencies in the development, measurement, analysis, validation and
P P P
communication of financial and other information.
2. Student will develop oral and written communication skills and critical thinking skills. P P
3. Student will develop an appreciation for the role of ethics in both the profession and the business world. P P P
4. Student will exposed to the unique aspects of global business and accounting issues. P
5. Student will equipped to understand the use technology. P P P P
6. Student will exposed to activities that help them work in groups. P

COURSE CODE/NAME: BAFAC12X – Intermediate Accounting I and 2_August 2020

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COURSE DESCRIPTION

This course is designed to guide the students to the application of conceptual framework and accounting standards, specifically assets. Topics discussed are: Cash and cash equivalents; Trade
and other receivables; Inventories and biological assets; Non-current assets held for sale; Financial assets (Investments); Property, Plant and Equipment; Intangible assets; and Investment
Property.

PRE-REQUISITE(S)
Prerequisite 1: BAFACR1X and BATHEOAX

COURSE LEARNING OUTCOMES (CLO)

At the end of the course, the student will be able to: PROGRAM LEARNING OUTCOMES
1 2 3 4 5 6
1. CLO1 - Identify generally accepted accounting principles applicable to measurement and P P P
reporting of financial accounting data.
2. CLO2 - Describe the principles and standards underlying the recognition, measurement, P P
presentation, and disclosure requirements of the assets in statement of financial position.
3. CLO3 - Employ technology as a business tool in capturing financial and non – financial P P
information, preparing reports and making decisions.
4. CLO4 - Apply acquired knowledge and skills to pass professional licensure / certification P P P
examinations and use these skills for future job aspects.
5. CLO5 - Appraise ethical problems / issues in practical business and accounting situations and P P P
recommend appropriate course of action that adheres to the professional code of ethics.

CREDIT
6 Units

TIME ALLOTMENT
8 hours per week

COURSE REQUIREMENTS
QUIZZES (40%) CLASS STANDING (10%) PERIODIC DEPARTMENTAL EXAMINATIONS (50%)
- Minimum of 2 major quizzes per grading period 1. Recitation
2. Others: - Midterm Departmental Examination
Midterm: Finals: i. Seatwork - Final Departmental Examination
Quiz No. 1 Quiz No. 4 ii. Home work
Quiz No. 2 Quiz No. 5 iii. Attendance
Quiz No. 3 Quiz No. 6 iv. Portfolio of activities
Quiz No. 4 Quiz No. 8

COURSE CODE/NAME: BAFAC12X – Intermediate Accounting I and 2_August 2020

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CLASS POLICIES
1. Students are required to wear the prescribed uniform inside the school premises from Mondays through Fridays except Wednesdays. Wednesdays is a business attire
day; Saturdays and Sundays are washdays wherein students must wear dresses allowed and/or specifically instructed by the College Dean.
2. Students are required to always wear their school ID and assigned school ID lace inside the school premises.
3. Students must attend at least 80% of the total credit hours of the subject to be considered enrolled
4. Cellular phones and other electronic communication devices are to be switched off or kept in silent mode during the class hours.
5. A student who fails to take any of the two major examinations may apply for a special examination upon establishing to the satisfaction of the College Dean, through
supporting documents an incapacitating physical or mental condition, the death or serious illness of an immediate family member, or other exigencies.
6. Cheating in any form before or during an examination, test or written reports is prohibited.

GRADING SYSTEM
MIDTERM GRADE COMPUTATION: TENTATIVE FINAL GRADE COMPUTATION: FINAL GRADE:
Quizzes 40% Quizzes 40%
Class standing Class standing Midterm Grade = 40%
Attendance 0% Attendance 0% Tentative Finals Grade = 60%
Assignments 5% Assignments 5% Final Grade = 100%
Seatwork / Boardwork 5% 10% Seatwork / Boardwork 5% 10%
Periodic Examination 50% Periodic examination 50%
Midterm Grade 100% Tentative Final Grade 100%

COURSE CONTENTS

COURSE
TOPIC LEARNING
WEEK LEARNING TOPICS METHODOLOGY RESOURCES ASSESSMENT
OUTCOMES
OUTCOMES
At the end of the session, the Goal Setting and Proper Planning » Discussion » Syllabus
learners will be able to: - University and College vision and mission » University
CLO1 - Classroom policies Manual and
CLO2 1. Oriented to the school - Goal setting and course planning Handbook
1-2 CLO3 policies and the
CLO4 course. Topic 1: Cash and Cash Equivalents
CLO5 2. Explain institutional
philosophies, values 1. Nature of Financial assets » Lecture » Textbook Formative
and policies, examine 2. Recognition of Financial Assets » Video » PowerPoint Assessment:
the goal setting 3. Cash as a Financial Asset Presentation Presentation » Assignment
created in the light of 4. Nature and Composition of Cash Equivalents. » Discussion » Additional » Seatwork
undertakings in this 5. Presentation and Measurement of Cash in the Statement of » Demonstration Hand – out » Recitation
course, and apply the Financial Position » Problem solving Materials
institutional values in 6. Cash Management » MS Excel » Excel
the life–long pursuit of 7. Petty Cash Fund Activity Applications
8. Cash Short and Over for

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 COURSE
TOPIC LEARNING
WEEK LEARNING TOPICS METHODOLOGY RESOURCES ASSESSMENT
OUTCOMES
OUTCOMES
the professional 9. Imprest system and fluctuating fund system Accounting Summative
career. Principles 4th Assessment:
3. Describe the nature of NU core value: Integrity and Industry Edition by » Pencil – Paper
financial instruments Gaylord test (Quiz &
4. Describe the nature of Topic 2: Bank Reconciliation Smith Midterm
cash and cash Examination)
equivalents 1. Book and bank reconciling items
5. Record small expenses 2. Forms of Bank Reconciliation Statements
using imprest and
fluctuating fund system NU core value: Integrity and Industry
of petty cash fund.
6. Identify reconciling Topic 3: Proof of Cash
items from bank and
book transactions 1. Determination of deposit in transit and outstanding checks
7. Prepare bank 2. Adjusted balance method
reconciliation 3. Book to bank and bank to book methods
8. Prepare adjusting
entries in connection NU core value: Integrity and Industry
with bank reconciliation
9. Determine the ending
balance of deposits in
transit and outstanding
checks.
10. Prepare proof of cash
using adjusted balance
method
11. Prepare proof of cash
using book to bank and
bank to book method

At the end of the session, the Topic 4: Receivables » Lecture » Syllabus Formative
learners will able to: » Discussion » Textbook Assessment:
CLO1 1. Describe the nature of 1. Nature of receivables » Demonstration » LCD » Assignment
CLO2 receivables 2. Different classification of receivables » Problem solving Projector » Seatwork
CLO3 2. Classify the nature of 3. Initial recognition » MS Excel » Additional » Recitation
CLO4 receivables according to 4. Recording of receivables Activity Hand – out » Board work
CLO5 source a. Trade and cash discounts Materials
3. Apply the recognition b. Gross, net and allowance method » Excel
3-4 and measurement 5. Credit card transactions Applications
principles relating to 6. Direct write-off method and allowance method for
receivables 7. Estimating bad debts Accounting
4. Record transactions a. Aging of receivables Principles 4th
involving receivables b. Percentage of sales Edition by
using different c. Percentage of accounts receivable Gaylord
approaches NU core value: Integrity and Industry Smith

COURSE CODE/NAME: BAFAC12X – Intermediate Accounting I and 2_August 2020

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 COURSE
TOPIC LEARNING
WEEK LEARNING TOPICS METHODOLOGY RESOURCES ASSESSMENT
OUTCOMES
OUTCOMES
5. Determine the amount
of bad debts expense Topic 5: Notes and Loans Receivables Summative
and balance of Assessment:
allowance using various 1. Notes receivable » Pencil – Paper
methods a. Recognition and measurement test (Quiz &
6. Distinguish the b. Recording notes receivable Midterm
recording and bad debts c. Presentation Examination)
using direct write off and 2. Loans Receivable
allowance method a. Indirect and direct origination costs
7. State the recognition, b. Recognition and measurement
measurement and c. Recording loans receivable presentation
presentation of notes
and loans receivable NU core value: Integrity and Industry
and apply these
principles to a business Topic 6: Receivables Financing
problem.
8. State the presentation 1. Pledging
of both notes and loans 2. Assignment of receivables
receivable and apply 3. Factoring of receivables
these principles to a a. With recourse
business problem. b. Without recourse
9. Describe different forms 4. Discounting of receivables
of receivable financing.
10. Record transactions NU core value: Integrity and Industry
involving receivable
financing.
11. Determine the cash
proceeds in each of
receivable financing
12. State the presentation
and disclosure
requirements for
receivable financing

At the end of the course the Topic 7: Financial Assets at Fair value » Lecture » Syllabus Formative
student should be able to: » Discussion » Textbook Assessment:
CLO1 1. Describe the 1. Fair value through profit and loss » Demonstration » Additional » Assignment
CLO2 categories of 2. Fair value through other comprehensive income » Problem solving Hand – out » Seatwork
CLO3 investment. 3. Financial assets at amortized costs Materials » Recitation
4-5 CLO4 2. Describe the 4. Recording FA through profit and loss. » Board work
CLO5 accounting treatment
for each classification NU core value: Integrity and Industry
of investments.
3. Record transactions
involving financial

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 COURSE
TOPIC LEARNING
WEEK LEARNING TOPICS METHODOLOGY RESOURCES ASSESSMENT
OUTCOMES
OUTCOMES
assets at fair value Topic 8: Investment in Equity Securities
through profit and loss
4. Describe the nature 1. Nature and classification of equity securities
and classification of 2. Initial recognition
investment in equity 3. Share splits, dividends, and share rights
securities 4. Investment in unquoted equity securities Summative
5. Record transactions 5. Impairment Assessment:
involving investment in 6. Presentation and disclosure » Pencil – Paper
equity securities test (Quiz &
6. State the treatment of NU core value: Integrity and Industry Midterm
share splits, share Examination)
rights and dividends Topic 9: Investment in Associates
from the perspective of
investor 1. Nature of investment in associate
7. Describe the meaning 2. Meaning of significant influence
of associate and 3. Equity method of recording investment
“significant influence”. 4. Impairment
8. Compare cost method 5. Discontinuance of equity method
and equity method in
recording NU core value: Integrity and Industry
intercompany
investment
9. Record transactions
involving associates
10. Describe the
impairment of
investment and
discontinuance of
equity method

At the end of the session, the Topic 10: Investment in Debt Securities » Lecture » Syllabus Formative
learners will able to: » Discussion » Textbook Assessment:
CLO1 1. Describe the nature of 1. Nature and Classification of Investment in Bonds » Demonstration » Additional » Assignment
CLO2 investment in bonds 2. Measurement at FV thru Profit and Loss » Problem solving Hand – out » Seatwork
5-6 CLO3 2. Prepare amortization 3. Measurement at FV thru Other Comprehensive Income Materials » Recitation
CLO4 schedule using effective 4. Measurement at amortized cost » Board work
CLO5 interest method for 5. Amortization using effective interest method
investment in bonds 6. Presentation and disclosure
3. Prepare journal entries
in relation to bond NU core value: Integrity and Industry
investment
4. State the presentation Topic 11: Fund and Other investments Summative
and disclosure Assessment:
requirements for bond 1. Sinking Fund » Pencil – Paper
investment 2. Plant Expansion fund test (Quiz &

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 COURSE
TOPIC LEARNING
WEEK LEARNING TOPICS METHODOLOGY RESOURCES ASSESSMENT
OUTCOMES
OUTCOMES
5. Describe the nature and 3. Preference share redemption fund Midterm
purpose of sinking fund 4. Contingency and insurance fund Examination)
and other related 5. Cash surrender value
investments
6. Prepare schedule of NU core value: Integrity and Industry
sinking fund
7. Record transactions
involving fund and other
investments
8. State the presentation
and disclosure
requirements for fund
and other investments

7 MIDTERM EXAMINATION

At the end of the session, the Topic 12: Inventories » Lecture » Syllabus Formative
learners will be able to: » Discussion » Textbook Assessment:
CLO1 1. Identify the major 1. Nature and classification of inventories. » Demonstration » Additional » Assignment
CLO2 classifications of 2. Items included in inventory » Problem solving Hand – out » Seatwork
CLO3 inventory. a. Inventory cut off MS Excel Materials » Recitation
CLO4 2. Distinguish between b. Inventory on consignment Activity Excel » Board work
8-9 CLO5 periodic and perpetual 3. Recording of inventories Applications
inventory systems. a. Gross and net method for
3. Determine the good b. Periodic and perpetual system Accounting
included in inventory 4. Inventory cost flow Principles 4th
4. Determine the value of a. FIFO and weighted average (periodic) Edition by
ending inventory and b. Moving average Gaylord Summative
cost of goods sold Smith Assessment:
using FIFO method NU core value: Integrity and Industry » Pencil – Paper
5. Determine the value of test (Quiz &
ending inventory and Topic 13: Inventory Cost Flow Midterm
cost of goods sold Examination)
using weighted 1. First in first out method (FIFO)
average method 2. Weighted average periodic method
6. Determine the value of 3. Moving average method (weighted average perpetual)
ending inventory and
cost of goods sold NU core value: Integrity and Industry
using moving average
method Topic 14: Valuation of Inventories
7. Describe and apply the
lower of cost or net 1. Lower of cost or net realizable value method
realizable method for a. Methods of applying LCNRV
inventories b. Allowance for inventory decline

COURSE CODE/NAME: BAFAC12X – Intermediate Accounting I and 2_August 2020

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 COURSE
TOPIC LEARNING
WEEK LEARNING TOPICS METHODOLOGY RESOURCES ASSESSMENT
OUTCOMES
OUTCOMES
8. Describe when the 2. Evaluation of lower of cost rule
companies value
inventories at net NU core value: Integrity and Industry
realizable value.
9. Determine ending Topic 15: Gross Profit and Retail Inventory Method
inventory using gross
profit method. 1. Gross profit method of estimating inventory
10. Determine ending a. Gross profit percentage
inventory using retail b. Evaluation of gross profit method
inventory method. 2. Retail Inventory Method
11. Describe the a. Retail method concepts
presentation and b. Retail inventory with markup, markdown and cancellation
disclosure c. Evaluation of retail inventory method
requirements for
inventories. NU core value: Integrity and Industry

At the end of the session, the Topic 16: Property, Plant and Equipment » Lecture » Syllabus Formative
learners will be able to: » Discussion » Textbook Assessment:
CLO1 1. Describe the nature of 1. Definition and nature of property, plant and equipment. » Demonstration » LCD » Assignment
CLO2 property, plant and 2. Acquisition of PPE Projector » Seatwork
CLO3 equipment. a. Land » Additional » Recitation
10-11 CLO4 2. Identify cost that b. Buildings Hand – out » Board work
CLO5 included in the specific c. Equipment Materials
items of PPE. 3. Recording of PPE acquisition
3. Prepare journal entries a. Net method
in connection with b. Issuance of equity securities
acquisition of PPE c. Donation
4. Describe the nature of d. Self-constructed asset
borrowing costs and NU core value: Integrity and Industry
rationale behind
capitalization of Topic 17: Borrowing Cost and Government Grant
interest
5. Determine the 1. Borrowing cost Summative
capitalizable interest a. Capitalizable interest and qualifying asset Assessment:
cost b. Specific and general borrowing » Pencil – Paper
6. Describe the nature of c. Presentation and disclosures test (Quiz &
government grant 2. Government grant Final
7. Record transactions a. Recognition and measurement Examination)
involving government b. Grant related to asset
grant and assistance c. Grant related to income
8. State the disclosure d. Disclosures related to government grant
requirements
9. Describe and apply the NU core value: Integrity and Industry
lower of cost or net

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 COURSE
TOPIC LEARNING
WEEK LEARNING TOPICS METHODOLOGY RESOURCES ASSESSMENT
OUTCOMES
OUTCOMES
realizable method for
inventories Topic 18: Depreciation and Depletion
10. Describe when the
companies value 1. Concept of depreciation and depreciable amount
inventories at net 2. Depreciation methods
realizable value. a. Straight line
11. Describe the nature of b. Composite
revaluation. c. Units of production
12. Determine the d. Declining balance
revaluation surplus e. Sum of the years’ digits
including recording the 3. Depletion
journal entry. a. Mineral resource property
13. Describe the nature of b. Exploration costs
impairment. c. Depletion rate
14. Determine the amount
of impairment loss and NU core value: Integrity and Industry
prepare entries
Topic 19: Revaluation and Impairment of Assets

1. Revaluation model
a. Cost model and revaluation model
b. Revaluation surplus
c. Reversal
2. Impairment of assets
a. Indication of impairment
b. Recoverable amount
c. Fair value less cost of disposal
d. Reversal of impairment loss
e. Cash generating unit
NU core value: Integrity and Industry

At the end of the session, the Topic 20: Intangible Assets » Lecture » Syllabus Formative
learners will be able to: » Discussion » Textbook Assessment:
CLO1 1. Describe the 1. Recognition and measurement » Demonstration » Additional » Assignment
CLO2 characteristics of 2. Types of intangible assets. » Problem solving Hand – out » Seatwork
CLO3 intangible assets 3. Amortization of intangible assets. » MS Excel Materials » Recitation
CLO4 2. Identify the cost 4. Impairment of intangible assets. Activity » Excel » Board work
CLO5 included in intangible 5. Research and development costs Applications
12 asset. for
3. Describe the types of NU core value: Integrity and Industry Accounting
intangible assets Principles 4th
4. Record transactions Topic 21: Investment Property Edition by
involving intangible Gaylord
1. Investment property and owner-occupied property Smith

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 COURSE
TOPIC LEARNING
WEEK LEARNING TOPICS METHODOLOGY RESOURCES ASSESSMENT
OUTCOMES
OUTCOMES
asset, including 2. Recognition
amortizations 3. Measurement
5. Describe the 4. Fair value of investment property
accounting for research 5. Derecognition of investment property Summative
and development costs Assessment:
6. Distinguish between NU core value: Integrity and Industry » Pencil – Paper
investment property and test (Quiz &
owner-occupied Final
property. Examination)
7. Describe the
recognition and
measurement of
investment property.
8. Discuss the
determination of fair
value and derecognition
of investment property.

At the end of the session, the Topic 22: Non-current Assets Held for Sale (PFRS 5) » Lecture » Syllabus Formative
learners will be able to: » Discussion » Projector Assessment:
CLO1 1. Describe the nature of 1. Definition under PFRS 5 » Demonstration » Additional » Assignment
CLO2 non-current assets held 2. Conditions » Problem solving Hand – out » Seatwork
CLO3 for sale. 3. Measurement » MS Excel Materials » Recitation
13 CLO4 2. Discuss the 4. Presentation and disclosure Activity » Excel » Board work
CLO5 measurement of NCA Applications
held for sale, including NU core value: Integrity and Industry for
the determination of Accounting
impairment loss. Topic 23: Biological Assets (PAS 41) Principles 4th
3. Discuss the Edition by
presentation and 1. Biological asset and agricultural produce Gaylord
disclosure requirements 2. Agricultural activity. Smith
for NCA held for sale. 3. Recognition and measurement.
4. Describe biological 4. Bearer plants and animals.
assets and agricultural 5. Animal-related recreational activities
produce Summative
5. Describe the NU core value: Integrity and Industry Assessment:
recognition and » Pencil – Paper
measurement of test (Quiz &
biological assets and Final
agricultural produce. Examination)
6. State the treatment of
bearer plants and
animals and animal
involved in recreational
activities

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 COURSE
TOPIC LEARNING
WEEK LEARNING TOPICS METHODOLOGY RESOURCES ASSESSMENT
OUTCOMES
OUTCOMES

13.5 FINAL EXAMINATION

TEXTBOOK
[1] Valix, Peralta and Valix, 2019, Intermediate Accounting Vol I. GIC Enterprises, Manila

REQUIRED RESOURCES
[2] Robles, Nenita S and Empleo, Patrcia M.,2019,The Intermediate Accounting Series Vol. I. Millennium Books, Inc., Mandaluyong City
[3] Valix, Peralta and Valix, 2019, Conceptual Framework and Accounting Standards 2019 Edition, GIC Enterprises, Manila

RECOMMENDED RESOURCES
1. PFRS (2019), PICPA Northern Metro Manila Chapter, Mandaluyong City
2. Valix, Peralta and Valix. (2017). Financial Accounting Vol I. GIC Enterprises & Co. Inc.: Manila, Philippines.
3. Kieso, Weygandt, Warfield. (2015). Intermediate Accounting, IFRS Edition. John, Wiley and Sons: New Jersey.
4. International Accounting Standards Board (2019). IFRS Standards. Retrieved from https://www.ifrs.org/issued-standards/list-of-standards/
5. Deloitte (2019). IFRS Standards. Retrieved from https://www.iasplus.com/en/standards

RUBRICS

RUBRIC FOR PORTFOLIO

CRITERIA EXCELLENT VERY SATISFACTORY SATISFACTORY UNSATISFACTORY
5 points 4 points 3 points 1 points
ORGANIZATION The portfolio is extremely well The portfolio is well organized The portfolio is fairly well The portfolio shows some attempt at
organized in chronological and in chronological and logical organized in chronological and organization. A reader has a hard time
logical order. A reader can order. A reader has little logical order. A reader has in finding things.
easily find things. difficulty in finding things. minimum difficulty in finding
things.
NEATNESS All of the documents in the More than half of the Half of the documents in the Less than half of the documents in the
portfolio are clean and not documents in the portfolio are portfolio are clean and not portfolio are clean and not crumpled.
crumpled. clean and not crumpled. crumpled.
COMPLETENESS The portfolio contains all of the The portfolio contains up to The portfolio contains 75% up The portfolio contains less than 75%
required documents. 90% of the required to 89% of the required of the required documents.
documents. documents.
CREATIVITY The portfolio is extremely well- The portfolio is well-designed The portfolio is fairly designed The portfolio is poorly designed.
designed and attractive. and attractive. and attractive.

COURSE CODE/NAME: BAFAC12X – Intermediate Accounting I and 2_August 2020

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 𝑇𝑜𝑡𝑎𝑙 𝑆𝑐𝑜𝑟𝑒
𝑅𝑎𝑡𝑖𝑛𝑔 = × 100%
20

PREPARED BY: REVIEWED BY: NOTED BY: APPROVED BY:

MAE ANN M. CARINO, CPA JANUS ARIES Q. SIMBILLO, CPA, MBA JEOJILYN G. NABOR, MLIS, RL MARIA LOUELLA P. STA. MARIA, MBA
Faculty, College of Business and Accountancy Program Chair, BSA LRC Director OIC-Dean, CBA

COURSE CODE/NAME: BAFAC12X – Intermediate Accounting I and 2_August 2020

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