Catanduanes State University

COLLEGE OF BUSINESS AND ACCOUNTANCY

Virac, Catanduanes

LEARNING PORTFOLIO

Course Code : Accounting 4

Course Title : Intermediate Accounting 2
Period Covered : 1st Semester, SY 2020-2021
Units : 3
Level : Undergraduate
Class Contact : 3 hours for 18 meetings
First Day of Classes : August 24, 2020
Mid-term Examination : October 21, 2020
Final Examination : December 23, 2020

RATIONALE

This course will be conducted via the use of Learning Resouces compiled by the Professor from
different sources of materials such as textbooks, reference materials, past CPA examinations, and
pronouncements of the different governing principles in Accounting, re: Philippine Accounting
Standards (PAS), Philippine Financial Reporting Standars (PFRS), and International Financial
Reporting Standards (IFRS). Students will be expected to play an active part in all evaluation
activities. It shall also be the culture in this course that all written and performance outputs required
will be submitted on time via electronic mail, if the class will be pursued on-line considering the new
normal. If face-to-face classes will be warranted, then the usual way of conducting the class and
submitting practical assignments shall be followed.

Activities to be covered in one semester for this course are as follows:

a. Discussion of accounting principles;

b. Performance output (via active participation during class discussions and submission of
evaluation activities presented in the compilation of learning resources); and
c. Quizzes, and Mid-term and Final Examinations

Due to COVID 19 pandemic, activities shall follow the following flexible learning modality outlined
below, viz:

1. The professor will meet the class on a face-to-face modality during the first day of classes.

2. On the second and subsequent class schedules (MTh/TF = 4:00-5:30 PM), the professor shall
talk to the members of the class via Group Chat (GC). Hence, all enrollees shall be part of such
GC. Students concerned shall see to it that during this period of time they must be ready with
their gadgets with internet connectivity to be able to participate. It is expected that they have
already downloaded and read the documents sent to them in advance as the information
contained therein would be the topics of the discussion via the GC. This is using the compilation
of Learning Resources prepared by the Professor for this course.

3. The topics for discussion are specified in the Calendar of Activities provided in this portfolio .

4. Written outputs shall be submitted to the professor via her email address (re:
drlilypcustodio@gmail.com) or via actual submission. Submission dates are specified in the
calendar of activities. Please take note also of the course policies on submission of course
requirements.

5. It is a must that every time there is a group discussion via GC all enrolled students shall actively
participate. Each one of them shall “sign in” for recognition. This exercise shall be the basis of
their class attendance and performance for class participation.

6. Results of submitted outputs shall be sent to students on-line or by appointment.

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CALENDAR OF ACTIVTIES

Topics for Discussion, Evaluation Activities, Submission of Outputs

2020
MTh/TF
Aug 24/25  Students enrolled will be met in the assigned classroom to discuss the following:
a. Course syllabus
b. Learning portfolio (LP)
c. Assessment procedures and deadlines, workgroup organization, readings, and
orientation of course requirements
d. Learning Resource 1 will be distributed and to discuss Lesson 1

Aug 27/28  Discussion of Learning Resource 1 continues – Lessons 2 and 3

 Learning Resource 2 (lessons 1, 2, 3) will be uploaded via messenger on GC in PDF file
Aug 29/30
(Sat/Sun)  Submission of Evaluation Activities for Learning Resource 1 – Lessons 1, 2, 3
Aug 31/
Sept 1  Discussion of Learning Resource 1 continues – Lesson 4

Sept 3/4  Discussion of Learning Resource 2 – Lesson 1

Sept 5/6  Submission of Evaluation Activities for Learning Resource 1 – Lesson 4

(Sat/Sun)  Submission of Evaluation Activities for Learning Resource 2 – Lesson 1

Sept 7/8  Discussion of Learning Resource 2 continues – Lesson 2

Sept  Discussion of Learning Resource 2 continues – Lesson 3

10/11  Learning Resource 3 (lessons 1, 2, 3) will be uploaded via messenger on GC in PDF file
Sept 12/13
(Sat/Sun)  Submission of Evaluation Activities for Learning Resource 2 – Lessons 2 & 3
Sept 14/
15  Discussion of Learning Resource 3 – Lessons 1 & 2

Sept 17/  Discussion of Learning Resource 3 – Lesson 3

18  Learning Resource 4 (lessons 1, 2, 3) will be uploaded via messenger on GC in PDF file
Sept 19/20
(Sat/Sun)  Submission of Evaluation Activities for Learning Resource 3 – Lessons 1, 2 & 3

Sept 21/  Discussion of Learning Resource 4 – Lessons 1, 2, 3

22  Learning Resource 5 (lessons 1, 2) will be uploaded via messenger on GC in PDF file

Sept 24/25  Discussion of Learning Resource 5 – Lesson 1

Sept 26/27  Submission of Evaluation Activities for Learning Resource 4 – Lessons 1, 2, 3

(Sat/Sun)
Sept 28,29/
Oct 1, 2  Discussion of Learning Resource 5 – continuation of Lesson 1 and part of Lesson 2
Oct ¾
(Sat/Sun)  Submission of Evaluation Activities for Learning Resource 5 – Lesson 1

Oct 5/6  Discussion of Learning Resource 5 – continuation of Lesson 2

 Learning Resource 6 (lessons 1, 2) will be uploaded via messenger on GC in PDF file

Oct 8/9  Discussion of Learning Resource 6 – 1st part of Lesson 1

Oct 10/11
(Sat/Sun)  Submission of Evaluation Activities for Learning Resource 5 – Lesson 2

Oct 12/13  Discussion of Learning Resource 6 – last part of Lesson 1

Oct 15/16  Discussion of Learning Resource 6 – 1st part of Lesson 2

Oct 17/18
(Sat/Sun)  Submission of Evaluation Activities for Learning Resource 6 – Lesson 1

Oct 19/20  Discussion of Learning Resource 6 – last part of Lesson 2

 Learning Resource 7 (lessons 1, 2) will be uploaded via messenger on GC in PDF file

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 2020
MTh/TF
Oct 22/23  Discussion of Learning Resource 7 – Lesson 1
Oct 24/25
(Sat/Sun)  Submission of Evaluation Activities for Learning Resource 6 – Lesson 2
Oct 26/27  Discussion of Learning Resource 7 – Lesson 2
 Learning Resource 8 (lessons 1, 2) will be uploaded via messenger on GC in PDF file
Oct 29/30  Discussion of Learning Resource 8 – Lesson 1
Oct 31/ Nov 1
(Sat/Sun)
 Submission of Evaluation Activities for Learning Resource 7 – Lessons 1, 2
Nov 2, 3/  Discussion of Learning Resource 8 – Lesson 2
5, 6  Learning Resource 9 (lessons 1, 2, 3) will be uploaded via messenger on GC in PDF file
Nov 7/8
(Sat/Sun)  Submission of Evaluation Activities for Learning Resource 8 – Lessons 1, 2
Nov 9/10  Discussion of Learning Resource 9 – Lesson 1
Nov 12/13  Discussion of Learning Resource 9 – Lesson 2
Nov 14/15
(Sat/Sun)  Submission of Evaluation Activities for Learning Resource 9 – Lessons 1, 2
Nov 16/17  Discussion of Learning Resource 9 – Lesson 3
 Learning Resource 10 (lessons 1, 2, 3) will be uploaded via messenger on GC in PDF file
Nov 19/20  Discussion of Learning Resource 10 – Lesson 1 and part of Lesson 2
Nov 21/22
(Sat/Sun)  Submission of Evaluation Activities for Learning Resource 9 – Lesson 3 and LR 10 – Lesson 1
Nov 23/24  Discussion of Learning Resource 10 – part of Lesson 2 and Lesson 3
 Learning Resource 11 (lessons 1, 2) will be uploaded via messenger on GC in PDF file
Nov 26/27  Discussion of Learning Resource 11 – Lesson 1
Nov 28/29
(Sat/Sun)  Submission of Evaluation Activities for Learning Resource 10 – Lessons 2, 3 and LR 11 – Lesson 1
Nov 30/  Discussion of Learning Resource 11 – Lesson 2
Dec 1  Learning Resource 12 (lessons 1, 2, 3) will be uploaded via messenger on GC in PDF file
Dec 3/4  Discussion of Learning Resource 12 – Lesson 1
Dec 5/6
(Sat/Sun)  Submission of Evaluation Activities for Learning Resource 11 – Lesson 2 and LR 12 – Lesson 1
Dec 7/8  Discussion of Learning Resource 12 – Lesson 2
Dec 10/11  Discussion of Learning Resource 12 – part of Lesson 3
Dec 12/13
(Sat/Sun)  Submission of Evaluation Activities for Learning Resource 12 – Lesson 2
Dec 14/15  Discussion of Learning Resource 12 – last part of Lesson 3
Dec. 17/18  Submission of Evaluation Activities for Learning Resource 12 – Lesson 3

ASSESSMENT

The final grade will be based on the following:

Mid-term examination/Final Examination 30%
Quizzes 30%
Performance output: 40%
a. Active participation during discussions via GC 20%
b. Evaluation Activities via Learning Resources 20%
Total 100%

Prepared by:

(Sgd.) LILY P. CUSTODIO, Ph.D.

Professor VI

Noted:

(Sgd.) ESPERANZA P. SAN JUAN, MSM

Dean, CBA

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