La Salle University

7200 Ozamiz City

CURRICULUM PACING GUIDE

I. General Description

Subject : Accounting 2
Descriptive Title : Elementary Accounting, Part II
Unit Credit : 3 units

II. Course Description

This course deals with the nature, function, scope and limitation of the field of accounting affecting a merchandising enterprise organized as a
sole proprietorship. This course in accounting is designed to meet the basic needs of all business students, regarding how accounting records,
techniques and methodologies are utilized to present useful accounting information from a mass of data. Emphasis is placed on understanding
the reasons underlying basic accounting concepts, and providing students with adequate background in the recording, classifying,
summarizing and interpreting functions of accounting to enable them to appreciate the varied uses of accounting data.

III. General Objectives

At the end of the course, the students are expected to:

1. Understand the principles, theories, concepts and form of sole proprietorship in a merchandising business enterprise;
2. Acquire skills in recording, classifying and summarizing accounting data;
3. Prepare financial statements for purposes of interpreting the financial condition of the business enterprise as of the given date as well
as the results of the operations at the end of accounting period;
4. Acquire the value of accuracy, diligence and hard work
5. Acquire the values of honesty, and objectivity in the accounting process.
 La Salle University
7200 Ozamiz City

CURRICULUM PACING GUIDE

Course: Accounting 2 Course Description: Elementary Accounting, Part II Department: College of Accountancy

Prelim Graduate
14 hours Attributes Content Standards of Learning Strategies Assessment Resources

3 hours Faith-filled, 1. Discuss the nature of Lecturette. 1. Oral quiz. Textbook:

Professionally Merchandising Concern. Fundamentals of
Competent 2. List common Account Solving 2. Graded Accounting by
individual Titles used to record illustrative assignment Lopez
Business Transactions for a problems. s.
merchandising concern. References:
3. Identify the different Seatworks and 3. Written
source documents and Boardwork quiz. Basic Accounting
their uses. by Ballada
4. Understand the purchasing and
selling activities of the business. Theory of
Accounts by
Conrado Valix
FF1.1 Starts and ends the day with a and Peralta
prayer.
PC2.1 Speaks and writes in English and
Filipino proficiently and tactfully.
PC2.2 Delivers ideas clearly and
effectively.
 La Salle University
7200 Ozamiz City
PC5.3 Applies acquired knowledge and
skills to new situations.

Curriculum Pacing Guide

Course: Accounting 2 Course Description: Elementary Accounting, Part II Department: College of Accountancy

Prelim Graduate Content Standards of le

14 hours Attributes
La Salle University
7200 Ozamiz City