obe- govt.acct revised
TRANSCRIPT
-
8/19/2019 Obe- Govt.acct Revised
1/16
UNIVERSITY OF PERPETUAL HELP SYSTEMMolino Campus
Molino 3, Bacoo Ci!"
COLLE#E OF ACCOUNTANCY $CA%SY &'(3)&'(*
Philosophy: The University of Perpetual Help System DALTA believes and invokes Divine Guidance in the betterment of the quality of life throuh natiodevelopment and transformation! "hich are predicated upon the quality of education of its people# To"ards this end! the $nstitution is committed to the idof teachin! community service! and research as it nurtures the value of %Helpers of God&! "ith %'haracter (uildin is )ation (uildin& as its uidin princi
Vision: The University of Perpetual Help System DALTA shall emere as a premiere university in the Philippines# $t shall provide a venue for the pursue*cellence in academics! technoloy and research throuh community partnership#
The university shall take the role of a catalyst for human development# $t shall continue to inculcate 'hristian values + catholic in doctrine! as a "astrenthenin the moral fiber of the ,ilipino + a people "ho are %Helpers of God&! proud of their race and prepared for e*emplary lobal participation in arts! sciences! humanities and business#
$t foresees the ,ilipino people en-oyin a quality of life in abundance! livin in peace! and buildin a nation that the ne*t eneration "ill nourcherish and value#
Mission: The University of Perpetual Help System DALTA is dedicated to the development of the ,ilipino as a LEADER# $t aims to raduate DYNASTUDENTS "ho are physically! intellectually! socially and spiritually committed to the achievement of the hihest quality of life#
As a system of service in health and in education! it is dedicated to the FORMATION OF CHRISTIAN SERVICE A)D RESEARCH – ORIENPROFESSIONALS! LEADERS AND CITIZENS WITH REAT SOCIAL CONCERNandCOMMITMENT TO THE DELIVERY OF !UALITY EDUCATAND HEALTH CARE"$t shall produce Perpetualites as %HELPERS OF OD&! a vital inredient to nation buildin#
Co#$ V%l&$s:
'ourse 'ode.Title/
ACCT '() * )
Date0ffective
+s, S$-$s,$# .(+/*.(+0
Date1evised
Ap#il .(+/
Prepared by/
P12,# 0D3U)D H$LA1$2F%1&l,y
1ecommendin Approval/
3S# )0)$TA 1# AL$(A)G(A)GD$%n o2 Coll$3$ o2 A11o&n,%n1y
Approved/
Dr# 10)2 1# 1A40LS1hool Di#$1,o#
-
8/19/2019 Obe- Govt.acct Revised
2/16
UNIVERSITY OF PERPETUAL HELP SYSTEMMolino Campus
Molino 3, Bacoo Ci!"
COLLE#E OF ACCOUNTANCY $CA%SY &'(3)&'(*
Love of God5 Love of self! family and neihbor5Love of country and ood overnance5
Academic and professional e*cellence5Health and ecoloical consciousness5
Peace and lobal solidarity5 ,ilipino 'hristian leadership5 Attributes of the Perpetualite
A# ,ilipino as Leaders(# Dynamic Students'# 'hristian Service and 1esearch62riented ProfessionalsD# Leaders and 'iti7ens "ith Great Social 'oncern0# 'ommited to the Delivery of 8uality 0ducation and Health 'are
,# Helpers of God
Po+am Euca!ion O-./c!i0/s in R/la!ion !o !1/ A!!i-u!/s o2 !1/ P/p/!uali!/
'ourse 'ode.Title/
ACCT '() * )
Date0ffective
+s, S$-$s,$# .(+/*.(+0
Date1evised
Ap#il .(+/
Prepared by/
P12,# 0D3U)D H$LA1$2F%1&l,y
1ecommendin Approval/
3S# )0)$TA 1# AL$(A)G(A)GD$%n o2 Coll$3$ o2 A11o&n,%n1y
Approved/
Dr# 10)2 1# 1A40LS1hool Di#$1,o#
-
8/19/2019 Obe- Govt.acct Revised
3/16
UNIVERSITY OF PERPETUAL HELP SYSTEMMolino Campus
Molino 3, Bacoo Ci!"
COLLE#E OF ACCOUNTANCY $CA%SY &'(3)&'(*
PRORAM EDUCATION O45ECTIVES After 6 years of graduation from ntheBS Accountancy Program the graduates will;
Mission 6$y7o#8s
A 4 C D E F
9# 0*emplify the kno"lede! skills! values and best practices that enable them to adapt thechanes throuhout their professional lives as accountin proffesionals#
√ √ √ √ √ √
:# 'onvey ideas both oral and "ritten in 0nlish and ,ilipino# √ √ √ √ √ √
;# 3anae technoloy for business decisions# √ √ √ √
-
8/19/2019 Obe- Govt.acct Revised
4/16
UNIVERSITY OF PERPETUAL HELP SYSTEMMolino Campus
Molino 3, Bacoo Ci!"
COLLE#E OF ACCOUNTANCY $CA%SY &'(3)&'(*
PRORAM OUTCOMESGraduate of 4S A11o&n,%n1yP#o3#%-are accountin professionals "ho have acquired
/PEO
+PEO
.PEO
)PEO
<PEO
/PEO
0PEO
'PEO
=PEO
>
a# 'ompetence to e*emplify professionalism as aacountin professional#√ √ √ √ √ √ √ √ √
b# Proficiency in communicatin 0nlish and ,ilipino# √ √ √ √
c# Skill in usin technoloy to carry out business functions# √ √
d# Ability to account and audit the financial statements of economic entities# √ √ √ √ √
e# Ability to conduct manaement and ta* consultin# √ √ √ √ √ √
f# Ability to conduct business research# √ √ √ √# 1esponsible and ethical ,ilipino lobal leadership qualities#
√ √ √ √ √ √
h# 0*pertise in championin camaraderie in the "ork place and in the community# √ √ √ √ √ √ √ √
COURSE SYLLA4US
Cos$ Co8$: ACCT '() * )
'ourse 'ode.Title/
ACCT '() * )
Date0ffective
+s, S$-$s,$# .(+/*.(+0
Date1evised
Ap#il .(+/
Prepared by/
P12,# 0D3U)D H$LA1$2F%1&l,y
1ecommendin Approval/
3S# )0)$TA 1# AL$(A)G(A)GD$%n o2 Coll$3$ o2 A11o&n,%n1y
Approved/
Dr# 10)2 1# 1A40LS1hool Di#$1,o#
-
8/19/2019 Obe- Govt.acct Revised
5/16
UNIVERSITY OF PERPETUAL HELP SYSTEMMolino Campus
Molino 3, Bacoo Ci!"
COLLE#E OF ACCOUNTANCY $CA%SY &'(3)&'(*
Cos$ Ti,l$: A11o&n,in3 2o# o;$#n-$n,%l? No, – 2o# – P#o2i, En,i,i$s %n8 Sp$1i%li@$8 In8&s,i$s
P#$#$&isi,$Bs: A8;%n1$ Fin%n1i%l A11o&n,in3 %n8 R$po#,in3 .
C#$8i, Uni,s: ) &ni,s
Cos$ D$s1#ip,ion:This course is the last part of the advanced financial accountin and reportin foroverment and not6for6profit orani7ation such as universities! )
and hospistals accountin and speciali7ed industries like bankin! insurance and e*tractive industries# Alare part of the course covers the Philip
Government AcoountinStandards BPGASC and the )e" Government Accountin System B)GASC prescribed by the 'ommision on Audit#
Cos$ O9$1,i;$s %n8 ,h$i# R$l%,ion ,o P#o3#%- O&,1o-$s
COURSE O45ECTIVES P#o3#%- O&,1o-$s
'ourse 'ode.Title/
ACCT '() * )
Date0ffective
+s, S$-$s,$# .(+/*.(+0
Date1evised
Ap#il .(+/
Prepared by/
P12,# 0D3U)D H$LA1$2F%1&l,y
1ecommendin Approval/
3S# )0)$TA 1# AL$(A)G(A)GD$%n o2 Coll$3$ o2 A11o&n,%n1y
Approved/
Dr# 10)2 1# 1A40LS1hool Di#$1,o#
-
8/19/2019 Obe- Govt.acct Revised
6/16
UNIVERSITY OF PERPETUAL HELP SYSTEMMolino Campus
Molino 3, Bacoo Ci!"
COLLE#E OF ACCOUNTANCY $CA%SY &'(3)&'(*
At the end of the semester, the following learning objectives will be attained % 9 C 8 $ 2 3 h
9# The students should be able to acquire proficiency in applyin financial accountintechnique and methodoloy to problems likely to be encountered in practice#
√
:# The students should understand the sinificant of the conceptual frame"ork in outlinin thequalities of ood accountin information! definition terms such as accountin for businesscombination! consolidated financialstatesment! accountin for forein currency transactionsand accountin for financially distressed corporation#
√ √
;# The students should be able to kno" and understand problems involvin accountin ofspecial transaction such as business combination! consolidated financial statesmentaccountin for forein currency transaction and accountin for financially distressedcorporation#
√
-
8/19/2019 Obe- Govt.acct Revised
7/16
UNIVERSITY OF PERPETUAL HELP SYSTEMMolino Campus
Molino 3, Bacoo Ci!"
COLLE#E OF ACCOUNTANCY $CA%SY &'(3)&'(*
L$%#nin3 O&,1o-$s %n8 Th$i# R$l%,ion ,o Cos$ O9$1,i;$sP#o3#%- O&,1o-$s
Cos$ Co;$#%3$
'ourse 'ode.Title/
ACCT '() * )
Date0ffective
+s, S$-$s,$# .(+/*.(+0
Date1evised
Ap#il .(+/
Prepared by/
P12,# 0D3U)D H$LA1$2F%1&l,y
1ecommendin Approval/
3S# )0)$TA 1# AL$(A)G(A)GD$%n o2 Coll$3$ o2 A11o&n,%n1y
Approved/
Dr# 10)2 1# 1A40LS1hool Di#$1,o#
L$%#nin3 O&,1o-$s At the end of the course, the student should be able to:
Cos$ O9$1,i;$s P#o3#%- O&,1o-$s
+ . ) < / 0 ' = > % 9 1 8 $ F 3 h
1. Solve problems on ad-ustin the accounts# √ √ √
2. Apply the standards in the preparation of eneral6purposefinancial statements#
√ √ √
3. Prepare the income statement! balance sheet and cash flo"statement based on GAAP#
√ √ √ √ √ √
4. Prepare eneral6purpose financial statement throuh the
reconstruction of accounts#
√ √ √ √ √
5. Prepare interim reports and sement reports# √ √ √ √ √ √ √ √
6. Prepare financial statements applyin the standards inaccountin for chanin prices and hyperinflationaryeconomies#
√ √ √ √ √ √
7. 'onduct a comparative research on the disclosure selectedcompanies in accountin for chanin prices and reportin inhyperinflationary economies#
√ √ √ √ √ √ √
-
8/19/2019 Obe- Govt.acct Revised
8/16
UNIVERSITY OF PERPETUAL HELP SYSTEMMolino Campus
Molino 3, Bacoo Ci!"
COLLE#E OF ACCOUNTANCY $CA%SY &'(3)&'(*
Cos$ O9$1,i;$s TOPIC Ti-$Allo,-$n,
S,&8$n, L$%#nin3 O&,1o-$ L$%#nin3 A1,i;i,i$sP$#2o#-%n1$ T%ss
Ass$ss-$nS,#%,$3i$s %n8 TR$s&l,s E;i8$
'ourse 2rientation UPHSD Philosophy!ission and 3ission!'A ision ! 3issionProram 2b-ectivesProram 2utcomesLearnin 2b-ectivesLearnin 2utcomes
0*emplify the UPHSD
philosophy! vision and mission5
proram ob-ectives and
outcomes5 and learnin
ob-ectives and outcomes
Discussion 1eflection papethe impact ofUPHSD P3.'A
To apply financial accountin techniqueand methodoloy to problems likely tobe encountered in practice in relation toovernment
+"o;$#n-$n,A11o&n,in3
• (e able to appreciate
the )e" Government Accountin Standarddefinition ! ob-ectivesand offices chared "ithaccountinresponsibility of theovernment# Thissystem is in conformity"ith $nternationalaccountin standard#
• (e able to appreciate
• $nteractive
discussion amonstudents per roup
• Demonstrate of
ho" to solveissues relatin tocashandequivalent andaccountsreceivable
•'onducts po"erpoint lecture to
Students "ill beassessed throuh
• 1eport
• 8ui77es
• 2pen
discussio
• 3a-or
e*aminati
'ourse 'ode.Title/
ACCT '() * )
Date0ffective
+s, S$-$s,$# .(+/*.(+0
Date1evised
Ap#il .(+/
Prepared by/
P12,# 0D3U)D H$LA1$2F%1&l,y
1ecommendin Approval/
3S# )0)$TA 1# AL$(A)G(A)GD$%n o2 Coll$3$ o2 A11o&n,%n1y
Approved/
Dr# 10)2 1# 1A40LS1hool Di#$1,o#
-
8/19/2019 Obe- Govt.acct Revised
9/16
-
8/19/2019 Obe- Govt.acct Revised
10/16
UNIVERSITY OF PERPETUAL HELP SYSTEMMolino Campus
Molino 3, Bacoo Ci!"
COLLE#E OF ACCOUNTANCY $CA%SY &'(3)&'(*
ob-ective in a nonprofitorani7ation instead anonprofit orani7ationenerally obtainsrevenues sufficient tocover its e*penses#
• Appreciate and
understand thebusiness andaccountin conceptsconnected "ith
derivatives and be ableto differenciate thetypes of risk faced by abusiness#
point lecture toprovide overvie"of ho" the sub-ectmatter beinmeasured!classified! andreconi7ed#
To apply financial accountin techniqueand methodoloy to problems likely to
be encountered in practiced in relation to
+" Fin%n1i%l #$po#,in3
2o# sp$1i%li@$8
in8&s,#i$s"
• (e able to appreciate
the accountin principle
prescribeb in P,1S <
• $nteractive
discussion amon
students per roup
Students "ill beassessed throuh
'ourse 'ode.Title/
ACCT '() * )
Date0ffective
+s, S$-$s,$# .(+/*.(+0
Date1evised
Ap#il .(+/
Prepared by/
P12,# 0D3U)D H$LA1$2F%1&l,y
1ecommendin Approval/
3S# )0)$TA 1# AL$(A)G(A)GD$%n o2 Coll$3$ o2 A11o&n,%n1y
Approved/
Dr# 10)2 1# 1A40LS1hool Di#$1,o#
-
8/19/2019 Obe- Govt.acct Revised
11/16
UNIVERSITY OF PERPETUAL HELP SYSTEMMolino Campus
Molino 3, Bacoo Ci!"
COLLE#E OF ACCOUNTANCY $CA%SY &'(3)&'(*
fianancial reportin for speciali7edindustries such as minin industries!bank! etc! and financial reportin for speciali7ed topics#
." Fin%n1i%l #$po#,in3
2o# sp$1i%li@$8 ,pi1s
%$nsurance 'ontact andPAS ; %financialinstrument / 1econitionand measurements
• (e able to appreciate
the improvement of theaccountin forenvironmental remedialcost in relation to mininindustries#
• Demonstrate of
ho" to solveissues relatin toproperty! plant andequipment andintanible assets
• 'onduct po"er
point lecture toprovide overvie"of ho" the sub-ectmatter bein
measured!classified! andreconi7ed#
• 1eport
• 8ui77es
• 2pen
discussio
• 3a-or
e*aminati
Mi8,$#- Ass$ss-$n,
Cos$ E;%l&%,ion
The coverae of the 3idterm "ill constitute lectures taken durin the Preliminary and 3idterm pro-ects# Like"ise! the coverae of the ,inals "ill constitute all lectures ta
from the Preliminary to the ,inal Period#
'ourse 'ode.Title/
ACCT '() * )
Date0ffective
+s, S$-$s,$# .(+/*.(+0
Date1evised
Ap#il .(+/
Prepared by/
P12,# 0D3U)D H$LA1$2F%1&l,y
1ecommendin Approval/
3S# )0)$TA 1# AL$(A)G(A)GD$%n o2 Coll$3$ o2 A11o&n,%n1y
Approved/
Dr# 10)2 1# 1A40LS1hool Di#$1,o#
-
8/19/2019 Obe- Govt.acct Revised
12/16
UNIVERSITY OF PERPETUAL HELP SYSTEMMolino Campus
Molino 3, Bacoo Ci!"
COLLE#E OF ACCOUNTANCY $CA%SY &'(3)&'(*
• Term Grade BLectureC
'lass Standin EEEEEEEEEEEEEEEEEEEEEE >F Attendance.'ore aluesEEEEEEEE B9FC Assinment.Seat"ork EEEEEEEEE B:FC8ui77esEEEEEEEEEEEEE# EEB;FC
3a-or 0*am EEEEE EEEEEEEEEEEEEEEEEE#
-
8/19/2019 Obe- Govt.acct Revised
13/16
UNIVERSITY OF PERPETUAL HELP SYSTEMMolino Campus
Molino 3, Bacoo Ci!"
COLLE#E OF ACCOUNTANCY $CA%SY &'(3)&'(*
Government Accountin by Anelito 1# Pun7alan and 3ilaros 3# 'ordona! :F9< edition
R$2$#$n1$s
Government accountin / A 3anaerial Approach by Gope7! 0duardo '#5 J3anilaK/ La 3arinella! $nc#! :F99
Government accountin by Hay! Leon 0d"ard5 Home"ood! $ll#/ 1ichard D# $r"in! :F9:
Onlin$ so$s:
Social Science ournal
A,,$s,$8:
Ms" E8#os$ O" Flo#$sChi$2 Li9#%#i%n
#%8in3 Sys,$-
The radin system of the University is the averain scheme on a semestral basis#
'ourse 'ode.Title/
ACCT '() * )
Date0ffective
+s, S$-$s,$# .(+/*.(+0
Date1evised
Ap#il .(+/
Prepared by/
P12,# 0D3U)D H$LA1$2F%1&l,y
1ecommendin Approval/
3S# )0)$TA 1# AL$(A)G(A)GD$%n o2 Coll$3$ o2 A11o&n,%n1y
Approved/
Dr# 10)2 1# 1A40LS1hool Di#$1,o#
-
8/19/2019 Obe- Govt.acct Revised
14/16
UNIVERSITY OF PERPETUAL HELP SYSTEMMolino Campus
Molino 3, Bacoo Ci!"
COLLE#E OF ACCOUNTANCY $CA%SY &'(3)&'(*
• The formula for the final rade is/
,G p I m I f
;
Mhere5
,G ,inal Gradep Prelim Gradem 3idterm Grade
f Pre + ,inal Grade
• The composition of the prelim! mid6term and the pre6final rades are the follo"in/
'lass Standin ?F Assinments1ecitationPro-ects . 1esearch
8ui77es
'ourse 'ode.Title/
ACCT '() * )
Date0ffective
+s, S$-$s,$# .(+/*.(+0
Date1evised
Ap#il .(+/
Prepared by/
P12,# 0D3U)D H$LA1$2F%1&l,y
1ecommendin Approval/
3S# )0)$TA 1# AL$(A)G(A)GD$%n o2 Coll$3$ o2 A11o&n,%n1y
Approved/
Dr# 10)2 1# 1A40LS1hool Di#$1,o#
-
8/19/2019 Obe- Govt.acct Revised
15/16
UNIVERSITY OF PERPETUAL HELP SYSTEMMolino Campus
Molino 3, Bacoo Ci!"
COLLE#E OF ACCOUNTANCY $CA%SY &'(3)&'(*
0*amination ;F
• 'lass standin may be taken from recitations! assinments! research "orks and or pro-ects#
• The passin rade is ?= or its equivalent of ;#FF# Here"ith is the radin description
Percentae )umerical 0quivalent Description
69FF 9#FF 0*cellent
>6@ 9#:= Superior
;6= 9#=F ery Good
F6: 9#?= Good
@?6@ :#FF 3eritorious
'ourse 'ode.Title/
ACCT '() * )
Date0ffective
+s, S$-$s,$# .(+/*.(+0
Date1evised
Ap#il .(+/
Prepared by/
P12,# 0D3U)D H$LA1$2F%1&l,y
1ecommendin Approval/
3S# )0)$TA 1# AL$(A)G(A)GD$%n o2 Coll$3$ o2 A11o&n,%n1y
Approved/
Dr# 10)2 1# 1A40LS1hool Di#$1,o#
-
8/19/2019 Obe- Govt.acct Revised
16/16
UNIVERSITY OF PERPETUAL HELP SYSTEMMolino Campus
Molino 3, Bacoo Ci!"
COLLE#E OF ACCOUNTANCY $CA%SY &'(3)&'(*
@ :#:= ery Satisfactory
@96@; :#=F Satisfactory
?@6@F :#?= ,airly Satisfactory
?=6?? ;#FF Passin
(elo" ?= =#FF ,ailure
2D 2fficially Dropped
UD Unofficially Dropped
)' )o 'redit
,A ,ailure Due to 0*cessive Absences
'ourse 'ode.Title/
ACCT '() * )
Date0ffective
+s, S$-$s,$# .(+/*.(+0
Date1evised
Ap#il .(+/
Prepared by/
P12,# 0D3U)D H$LA1$2F%1&l,y
1ecommendin Approval/
3S# )0)$TA 1# AL$(A)G(A)GD$%n o2 Coll$3$ o2 A11o&n,%n1y
Approved/
Dr# 10)2 1# 1A40LS1hool Di#$1,o#