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CLASS RULES

by

2nd Semester, A.Y. 2018-2019

1. Attendance is a must

 Students are required to attend all classes starting with the first meeting of every
subject.

 Dropped Mark:

o A student who has been absent for at least three classes shall be automatically
dropped from the class roll.

o A student with cumulative number of hours of tardiness equivalent to three


classes shall be automatically dropped from the class roll.

2. Coverage of the Evaluation

Auditing Theory; 75 items

 First Evaluation; January 13, 16 & 22, 2019; Prof. Glenn A. Magadia and Prof.
Andrea Rose E. Rimorin

Intro, Standards, Materiality and Risk, Reports, Evidence, The Audit and
assurance Service Process, Code of Ethics for Professional Accountants, RA 9298
The Philippine Accountancy Act of 2004, Consideration of Internal Control,
Compliance and Internal Auditing, Legal Liability, Test of Controls in the
Revenue/Receipt Cycle, Test of Controls in the Purchases and Cash
Disbursement Cycle, Substantive Tests in the Expenditure/ Disbursement Cycle

 Second Evaluation; February 13,17 & 20, 2019; Prof. Ruth P. Carlos and Prof
Gerwin M. Ortega

Test of Controls and Substantive Tests of Personnel and Payroll and Management
discretion in Accounting for Postretirement Benefit, Test of Controls and
Substantive Tests in the Conversion Cycle: Inventory, Fixed Assets and
Management Discretion in Accounting for Impaired Assets, Test of Controls and
Substantive Test in the Financing Cycle: Investments, Debt, Equity and
Management Discretion Accounting for Financial Instruments, Sampling in Test of
Controls, Sampling in Substantive Tests
 Second Evaluation; March 13, 15 & 17, 2019; Prof. Jonathan Binaluyo and Prof.
Maria Luisa U. Oliveros

Completing the Engagement, consideration of Going concern assumption,


Consideration of Subsequent Events and subsequently discovered facts, late
appointment of auditor, Audit of Group FS, Tentative Financial Statements, report
on Special Audit Engagements, Report on internal control over financial reporting,
Report of Financial Statements (issuance and modification), Assurance and
Attestation Services

Auditing Problem; 50 items

 First Evaluation; January 13, 16 & 22, 2019; Prof. Lyra Victoria M. Villareal; Assets

 Second Evaluation; February 13,17 & 20, 2019; Prof. Jonathan P. Binaluyo;
Liabilities

 Second Evaluation; March 13, 15 & 17, 2019; Prof Gerwin M. Ortega and Prof.
Grace Manalo; Shareholders' Equity/Special Topics (Leases, Employee Benefits
and Income Tax)

3. Student Participation

To achieve 100% passing rate:

Each student is required to participate in the discussion. This is for the professor to
gauge the level of the knowledge of each student, then, for the professor to apply
appropriate teaching methods.

In line with this, each student is required to have a copy of the recommended book
during the class.

4. Appeal

Appeals relative to the foregoing shall be directed to the Instructor. Further appeals
shall be directed to the Chairperson and then to the Dean.