(ACT100)
COURSE SYLLABUS
Course Title Basic Accounting Name of Instructor Kaiser Isham S. Savellon, MBA, DPA
Credit Units 3 Consultation Time 2
Class Schedule TTHS Contact Hrs./Week 54 hours/16 weeks
Philosophy
Mindanao State University – Sulu contends that education is not only an instrument but also pillar as well to have strong society,
economy, and polity. Believing that meaningful growth and development all fields of endeavors are best attained through building of public
relations where an atmosphere of free brotherhood of man, peaceful coexistence, a liberal education for all are present. Thus, in the pursuit of its
mission, MSU-Sulu is committed to the total development of man and to the search of truth, virtue, and qualitative academic excellence.
To remain relevant and responsive to the demands of time, MSU-Sulu reshape its mission-vision and endeavors to promote certain
values of excellence.
Vision Mission
MSU-Sulu – “A World Class academe and excelling in Agri-fishery MSU-Sulu – “We produce highly competitive professionals
and Applied Science and Technology for the Inclusive Development through proficiency-driven instruction; generate useful research
and Transformation of Sulu and the BARMM.” outputs in Agri-fishery and Applied Science and Technology; and
develop pockets of growth areas through responsive extension
CBAA – “Within the framework of MSU-Sulu’s goals and services; thereby contributing to the inclusive socio-economic
objectives, we envision the CBAA to be Forefront College of MSU- transformation of Sulu and the BARMM.”
Sulu in providing the Province of Sulu highly competent business
professionals and skilled technology worker. The ultimate CBAA – “To provide the Province of Sulu with highly competent
objective is to infuse tangible transformation of the province for it business professionals and skilled business Entrepreneurship,
to become economically progressive, socially vibrant, and Economics, Business Management, and in line with triple
politically dynamic.” functions of instruction, research, and extension service of the
University, CBAA shall strongly promote and accelerate the
economic, political and socio-cultural developments of the
people in Sulu through quality and responsive education.”
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Goals
“Ensure that the CBAA become producer of highly competitive entrepreneurs and business professionals and; promote adherence to high business
moral standards and commitment to community development in the modern world.”
Objectives
To give the students fuller grasp of business principles that are relevant to the actual problems in our economy.
To equip students with specialized skills and working tools necessary in the business world.
To provide the students with the opportunity to develop a well-rounded personality by wide exposure to literal arts courses.
To increase our graduate’s chances of getting employed or to engage in entrepreneurship ventures immediately after graduation.
Core Values (Institutional Graduate Attributes) Institutional Learning Outcome:
To actualize our vision, mission, and goals, MSU-Sulu does
not only aim to be good but to be GREAT by upholding and Knowledge - Analyze issues, concerns, problematic situations to
advancing the following values: come up with a solution.
Gentility – interacting in the best manner and with utmost Skill - Manifest competence in observing and recording details,
courtesy and care to colleagues and its clienteles. innovating products and services, weighing pros and cons to
arrive sound decision.
Reliability – Engaging in collaborative effort along collective and
Attitude - Exhibit the values of resiliency and proactivity.
unified university goals.
Exemplary Service – Effectiveness in instruction, task, and
performance and efficiency on student services.
Accountability – Willingness to own responsibility for one’s
action and work outputs.
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Trustworthy – Firm adherence to a moral code of duties and
responsibility.
School Goals
The College of Business Administration and Accountancy commits to:
a. Develop students' technical proficiency in accounting principles, practices, and standards, as well as a strong foundation in
business management concepts.
b. Foster critical thinking and problem-solving skills to enable students to analyze complex financial and business data and make
informed decisions.
c. Cultivate ethical awareness and integrity in accounting and business practices, emphasizing the importance of professional
ethics and responsibility.
d. Enhance students' communication and interpersonal skills to effectively communicate financial and business information to
various stakeholders.
e. Provide opportunities for experiential learning, such as internships or practical projects, to bridge the gap between theory and
practice in the fields of accounting and business management.
f. Foster a strong understanding of business functions, including finance, marketing, operations, and human resources, to equip
students with a comprehensive understanding of business operations.
g. Promote the use of technology and business software to enhance efficiency and effectiveness in financial reporting, analysis,
and business management.
h. Encourage collaboration and teamwork among students, preparing them for the collaborative nature of the accounting and
business management professions.
i. Support students in their professional development by providing resources and guidance for career planning, networking, and
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job placement in both accounting and business management roles.
j. Continuously assess and update the curriculum to align with industry trends, regulatory changes, and emerging technologies in
both accounting and business management fields.
School Goals
Program Learning Outcomes
a b c d e f g h i j
A. Define basic accounting terms and concepts. √ √ √ √ √ √ √ √ √ √
B. Identify common financial statements. √ √ √ √ √ √ √ √ √ √
C. Record simple business transactions. √ √ √ √ √ √ √ √ √ √
D. Classify assets, liabilities, and equity. √ √ √ √ √ √ √ √ √ √
E. Recognize the importance of accurate financial records. √ √ √ √ √ √ √ √ √ √
Course Details:
Course Description
Course
Code: ACT100 Basic Accounting introduces fundamental accounting
concepts, principles, and procedures. The course covers
Course Basic Accounting recording financial transactions, preparing simple financial
Title: statements, and understanding the accounting equation. It
Pre- provides a foundation for analyzing financial data and
N/A
requisite: maintaining accurate financial records for businesses.
Course
3 units
Credit:
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Course Learning Outcomes Program Learning Outcome
At the end of the course, the learners can A B C D E
Knowledge
1. Describe the fundamental concepts, principles, and assumptions of accounting. √ √ √ √ √
2. Explain the purpose and importance of financial statements in business decision- √ √ √ √ √
making.
Skill
3. Record financial transactions using the double-entry system. √ √ √ √ √
4. Prepare and interpret basic financial statements accurately. √ √ √ √ √
Attitude/Values
5. Demonstrate honesty and integrity in financial reporting and record-keeping. √ √ √ √ √
6. Appreciate the role of accounting in ethical and transparent business practices. √ √ √ √ √
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Time Learning Content Intended Learning Cross Learning Assessment References
Frame (TOPICS) Outcomes Link/Values Episode Strategies
(Weekly) (TLO/ILO) Integration (TLA) (AT)
Week 1 Introduction to Define accounting, its Trustworthy – Lecture, Short quiz, Ballada, Ch. 1
Accounting purpose, and Emphasizing the Discussion, Case Reflective Essay
importance in business. role of accountants Studies
in maintaining
integrity.
Week 2 Basic Accounting Explain the Exemplary – Lecture, Group Concept Mapping, Ballada, Ch. 1
Concepts and Principles fundamental Practicing accuracy Work Recitation
accounting principles in financial
and concepts. reporting.
Week 3 The Accounting Illustrate and apply the Accountability – Problem-solving Seatwork, Quiz Ballada, Ch. 2
Equation accounting equation. Understanding exercises
financial
responsibility in
businesses.
Week 4 Double-Entry System Record business Reliability – Hands-on practice, Worksheet, Graded Ballada, Ch. 3
transactions using the Ensuring accuracy Peer Learning Recitation
double-entry system. and consistency in
financial records.
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Week 5 Journalizing Identify and record Gentility – Practical Exercises, Transaction Ballada, Ch. 4
Transactions transactions in the Promoting patience Group Work Recording Quiz
general journal. and diligence in
accounting tasks.
Week 6 Posting to the Ledger Post journalized Trustworthy – Hands-on Seatwork, Problem Ballada, Ch. 5
transactions to the Ensuring Application, Solving
general ledger. accountability in Lecture
financial
documentation.
Week 7 Trial Balance and Error Prepare a trial balance Accountability – Group Activity, Error Detection Ballada, Ch. 6
Detection and identify errors in Taking Case Study Exercise
accounting records. responsibility for
detecting and
correcting errors.
Week 8 Adjusting Entries Explain and apply Exemplary – Hands-on Practice, Problem Solving, Ballada, Ch. 7
adjusting entries for Striving for Lecture Quiz
accruals and deferrals. accuracy in
financial reporting.
Week 9 Preparing Financial Prepare income Reliability – Group Work, Real- Financial Statement Ballada, Ch. 8
Statements statements and balance Producing world Case Study Preparation
sheets. dependable
financial reports.
Week 10 Closing Entries and Record closing entries Trustworthy – Hands-on Practice, Worksheet, Ballada, Ch. 9
Post-Closing Trial and prepare a post- Upholding Lecture Practical Exam
Balance closing trial balance. transparency in
financial closing.
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Week 11 Cash and Bank Prepare a bank Accountability – Case Analysis, Bank Reconciliation Ballada, Ch. 10
Reconciliation reconciliation Ensuring accurate Role-playing Exercise
statement. cash flow
management.
Week 12 Accounting for Record and manage Gentility – Lecture, Practical Quiz, Problem Ballada, Ch. 11
Receivables accounts receivable and Promoting fairness Exercises Solving
bad debts. and
professionalism in
transactions.
Week 13 Accounting for Explain inventory Exemplary – Hands-on Inventory Ballada, Ch. 12
Inventory costing methods (FIFO, Striving for Activities, Real-life Valuation Exercise
LIFO, Weighted accuracy in valuing Examples
Average). inventory.
Week 14 Depreciation and Fixed Compute depreciation Reliability – Hands-on Problem-solving Ballada, Ch. 13
Assets using different Ensuring consistent Computation, Peer Quiz
methods. and fair asset Teaching
valuation.
Week 15 Ethics in Accounting Discuss ethical issues Trustworthy – Debate, Case Study Written Reflection, Ballada, Ch. 14
and financial fraud Upholding ethical Recitation
prevention. accounting
practices.
Week 16 Final Project and Review Prepare a simple All Values Final Project, Final Presentation, Ballada, Ch. 15
accounting report (GREAT) – Review Session Summative Exam
based on a case study. Demonstrating full
integration of core
values in
accounting practice.
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Course Requirements and Class Policy
Course Requirements There’s NO pre – requisite for this course ACT100. It is expected that students will spend of 54 hours for each unit
of credit (3 hours per unit per week), including preparing for class, participating in course activities, completing
assignments, and so on.
Class Policies Discipline in the Classroom
Students are expected to be in their class during class hours
Show Courtesy and Politeness
Respect others as well as their opinions.
Attendance
Students are not allowed to have 20% or more absences of the total class hours; otherwise, they will be graded as
follows:
Dropped (if majority of the excessive absences are excused)
Failed (if majority of the excessive absences are unexcused)
Classroom decorum
Students are required to:
1. Wear their identification cards and observe proper dress code at all times;
2. Turn off or put in silent mode their cellular phones during the class hours;
3. Maintain cleanliness and orderliness of the room at all times; and
4. Come to class on time.
Examination/Evaluation
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1. Quizzes may be announced or unannounced.
2. Long examinations are always announced.
3. Cheating is strictly prohibited. A Student who is caught cheating will be given a score of “0” for the first
offence. For the second offense, he/she will automatically fail the subject.
4. Students who missed exams, exercises, or quizzes my only be exused for any of the following reasons:
a. Participation in a University activity (must be cleared one week in advance)
b. Personal illness (must present medical certificate); and
Death or serious illness in the immediate family (must present death and medical certificate).
Grading System The Grading System are use the following equivalents in qualifying work done:
99 - 100 - 1 = Excellent
96 - 98 - 1.25
93 – 95 - 1.5 = Very Good
90 – 92 - 1.75
87 – 89 - 2.00 = Good
84 – 86 - 2.25
81 – 83 - 2.5 = Satisfactory
78 – 80 - 2.75
75 – 76 - 3 = Passing
74 – below 5 - Failure
INC. - Incomplete
DRP. - Dropped
Textbook and Supplementary 1. "Graphic Design: A New History" by Stephen J. Eskilson
Readings 2. "Hey, Whipple, Squeeze This: The Classic Guide to Creating Great Ads" by Luke Sullivan
3. "Grid Systems in Graphic Design" by Josef Müller-Brockmann
4. "Logo Design Love: A Guide to Creating Iconic Brand Identities" by David Airey
5. "E-commerce 2020: Business, Technology, and Society" by Kenneth C. Laudon and Carol Guercio Traver
6. "Don't Make Me Think: A Common Sense Approach to Web Usability" by Steve Krug
7. "The Everything Store: Jeff Bezos and the Age of Amazon" by Brad Stone
8. "Jab, Jab, Jab, Right Hook: How to Tell Your Story in a Noisy Social World" by Gary Vaynerchuk
Prepared by: Evaluated by: Recommending approval:
KAISER ISHAM S. SAVELLON, MBA, DPA ASST. PROF. SHILWINA A. BAITING, DPA ASSO. PROF. JURHAIDA H. JAVIER, MBA
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Name & Signature of Faculty Program Chairperson Dean, College of Business Administration and
Accountancy
Approved by:
PROF. RAFAEL A.. REGELLANA, Ed.D.
Vice Chancellor for Academic Affairs
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