Barangay Poblacion, City of Biñan, Laguna

COLLEGE OF BUSINESS AND ACCOUNTANCY

Bachelor of Science in _________________________

Learning Program for _______________________________

Academic Year 2018-2019
TRIMEX exists to excel in serving individuals and institutions who believe that education is essential
Mission in one’s lifelong achievement of success. Its essence in anchored on its drive to be a relevant partner
in community and nation building where individual is considered the best organizational resource
To be leading educational center to produce globally competitive skilled professionals with the ability
Vision to create, act positively and contribute to the development of the family and participate as responsive
leaders and dynamic component in nation building.

Institutional A graduate of Trimex College, Inc. shall be:

Outcomes
1. Globally Competent
1.1. Create and apply knowledge, concepts, and theories and use industry based skills in
order to recommend and provide solutions aligned to the goals of the entity they are
serving as professionals or volunteer.
1.2. Develop creative and innovative solutions with appropriate ethical, cultural, and
environmental considerations.
1.3. Recognize and appropriately respond to the dynamic demands of the business world and
the society,
1.4. Align personal goals to the goals of his organization in order to determine his
developmental needs and improve his own knowledge, skills, and attitude.

2. Responsive Leaders
2.1. Accomplish commitments beyond expectations
2.2. Able to cope with the demands of commitments and responsibilities even during
uncertainties.
2.3. Function effectively as an individual and as a member of a team in a diverse setting by
respecting, recognizing, and tapping individual differences and strengths to accomplish
team goals.
2.4. Encourage and inspire his team mates and other people to perform; to be collaborative
and cooperative towards the achievement of a greater goal.

3. Service Oriented Professionals

3.1. Understand the needs of his customers, the intent and spirit of their requirements in order
to appropriately respond.
3.2. Creates and develops products or services that is purposefully designed to help their
customers
3.3. Promotes and practices collaboration with other professionals and their intended
customers to positively accomplish team goals.
3.4. Continuously promotes and nourishes fruitful and harmonious relationships with God,
self, and others through recognition of diversity in among peoples and with respect to the
environment.
3.5. Responds to the needs of the community through the practice of volunteerism.

4. Values Oriented Individuals

4.1. Promotes and uphold ethical standards in the professional world.
4.2. Respects self, others, and the environment.
4.3. Demonstrate compliance with national and local laws; the regulations of organization they
belong.
4.4. Promotes the importance and spiritual nature of life.
4.5. Promotes peace and harmony in communities.

Program Educational The Bachelor of Science in Accounting Technology program shall discern the true nature of a situation
Objectives and evaluation of applicable principles and techniques, reliable evaluation of information, openness
to constructive change and consideration of future contingencies and development. Demonstrate
knowledge on internal control in computer-based system, development standards and practices for
business system, management, implementation and use of IT, evaluation of computer business
systems and managing the security of information.
Program Outcomes The Bachelor of Science in Accounting Technology program shall produce graduates who are able
to:
1. Resolve business issues and problems, with a global and strategic perspective using
knowledge and technical proficiency in the areas of financial accounting and reporting, cost
accounting, and management, accounting and control, taxation and accounting information
system.
2. Possess competencies, discipline, and technical training as business practitioners, land
gainful employment and/or become successful entrepreneurs.
3. Render professional services in the broad spectrum of management and marketing executed
at the highest level of ethical performance
4. Make positive contribution for the continuous improvement of the accounting technology
profession through research and studies.
5. Demonstrate proficiency in organizational communication for effective human relations.
6. Apply effective leadership in the management of professional practice.
7. Participate actively in activities involving community welfare, environment protection,
economic and spiritual development.
8. Confidently maintain a commitment to good corporate citizenship, social responsibility.
9. Employ technology as a business tool in capturing financial and non-financial information,
generating reports and making decisions.
DETAILED COURSE INFORMATION
Course Title
Course Code Credit Units Pre-requisite

Course Description

Course Learning Upon completion of the course, the students will be able to:
Outcomes
A. Cognitive:
1. Prepare general-purpose financial statements that conform with the provisions of PAS 1
Presentation of Financial Statements
2. Apply the provision of PAS 1 Presentation of Financial Statements like inventories, investment
in associates, disclosure and presentation, investment property and agriculture
3. Apply the provision of PFRS 6 Evaluation of mineral resources
4. Apply the provision of PFRS 7 and 9 of Financial instruments – disclosure
5. Explain the accounting for PFRS 13 for Fair value Measurement

B. Psychomotor:
1. Compute the totals, liabilities and equity of an entity at a particular date, the comprehensive
income or loss, the , the change in equity, and the cash flows during a given period
2. Compute the corrected financial position including proper classification and notes
3. Compute the correct presentation of income statement and statement of comprehensive
income

C. Affective:
1. Comply with accounting standards in the preparation of financial statement and in accounting
for changes and errors
2. Support the work of the Financial Reporting and Standards Council and the Philippine
Interpretations Committee in the development of accounting standards and relevant
implementation guidance

Time Assessment of
Topic Learning Outcome Strategies/Activities
Frame Learning Outcome

Sharing expectations from Student to answer

the teacher and the students
Lecture /discussion
Students to solve
Student to obtain audited
financial statements to be
used as examples in the
discussion of the standards
relating to the preparation
and presentation of the
financial statements
exercises and problems
on the topic
Quiz on the topic
Student to answers
exercises and problems
relating to the conceptual
framework of accounting
Students to submit a
journal on their learning
relating to the topic

Case analysis that will require

applications of the provision
of PAS/PFRS
 PRELIMINARY EXAMINATION

MID-TERM EXAMINATION

SEMI FINAL EXAMINATION

FINAL EXAMINATION

Schedule of Examinations Prelim – Week 5; Midterm – Week 10; Semi-final – Week 14; Final – Week 18

COURSE POLICIES

Expectations from the The learner’s responsibility is to come to each class prepared. He or she is also expected to take
Learner examinations on the scheduled date. He or she should read the assigned problems or activities prior
to class. He/ She is expected to attend each class and participate actively in the discussions.

Academic Dishonesty All learners are expected to be academically honest. Cheating, lying and other form of unethical behavior
will not be tolerated. Any learner found guilty of cheating in examinations or plagiarism in submitted
course requirements will receive a failing grade for the specific course requirement of the course.
Plagiarism refers to the use of books, notes, or other intellectual property without giving proper attribution
to its author, seeking the author’s permission or representing the work of another person as his own.
Cheating refers to securing help in a test; copying test, assignments, reports, or term papers,
collaborating with other learners during an examination or in preparing academic work; signing another
learner’s name on attendance monitoring sheet; or otherwise practicing scholastic dishonesty.

Absences/Tardiness The allowed number of absences for learners enrolled in a 3 hours class is 4 days maximum per
semester. Request for excused absences or waiver on absences must be presented upon reporting back
to class. Special examinations will be allowed only in special cases such as prolonged illness. It is the
responsibility of the learner to monitor her or his own tardiness/absences that might accumulate leading
to a grade of FA (failure due to absences). It is also the learner’s responsibility to consult with the teacher,
chair, or dean should his or her case be of special nature.
Required Textbook and
Resources

References
 Grading System Attendance………………………………………………………………………………….….. 5%
Class Standing ………………………. …………………….………………………….…… 25%
Quizzes (average of at least 3 times/ period)
Assignments
Projects/Performance……………………………………………………..……………..35%
Term Paper, Project (average of at least 3 times/ period)
Recitation
Seat work (average of at least 3 times/ period)
Total Class Standing . . . . . . . . . . . . . . . . . 100% x 60% = 60.00%
Major Examination . . . . . . . . . . . . . .. . . 100% x 40% = 40.00 %
Final Grade for the Period (Prelim. Midterm, Semi Finals and Final) = 100.00 %
======

Major Examination = (Prelim (30%) + Midterm (70%)) + (Semi Finals (30%) + Finals (70%))]
2

Prepared by: Approved by: Noted by:

__________________ _______________________ __________________________

(Name) (Name) (Name)
Faculty Member Program Chair, BSA/BSAcT Dean for Academic

I have read the course syllabus and I understand that I have to comply with the requirements of the course and the
expectations from me as a student of (Indicate the name of the subject) during the First Semester of AY 2018 -
2019. I am fully aware of the consequences of non-compliance with the above mentioned requirements and
expectations.

________________________________ ________________
Printed name and signature of student Date

(Student copy)

I have read the course syllabus and I understand that I have to comply with the requirements of the course and the
expectations from me as a student of (Indicate the name of the subject) during the First Semester of AY 2018 -
2019. I am fully aware of the consequences of non-compliance with the above mentioned requirements and
expectations.

________________________________ _________________
Printed name and signature of student Date
(Professor copy)