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Ateneo ue Nanila 0niveisity

}ohn uokongwei School of Nanagement

Bepaitment of Finance anu Accounting
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ACC 1u intiouuces the accounting concepts, piinciples, anu pioceuuies neeueu in the
bookkeeping anu financial piesentation of single piopiietoiships engageu in seivice anu
meichanuising opeiations. Emphasis is placeu upon the piinciples that govein the constiuction
anu opeiation of accounts, which then allow foi peiiouic analysis, inteipietation, valuation anu
income ueteimination to take place.
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This couise aims to pioviue a basic unueistanuing of the theoiies, concepts anu piactices
useu in financial accounting. At the enu of the semestei the stuuents aie expecteu to be able to
analyze business tiansactions anu piouuce jouinal entiies to piepaie thiee financial
statements: Income Statement, Changes in the 0wnei's Equity anu Balance Sheet. The stuuents
aie also expecteu to be able to use infoimation fiom the financial statements in making
manageiial uecisions.
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Chaptei 1 Accounting in Business Week 1
Chaptei 2 Analyzing anu Recoiuing Tiansactions Week 2, S
Chaptei S Aujusting Accounts anu Piepaiing Financial Statements Week 4, S
Chaptei 4 Completing the Accounting Cycle Week 6
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Chaptei S Accounting foi Neichanuising 0peiations Week 7, 8, 9
Chaptei 6 Inventoiies anu Cost of Sales Week 1u, 11
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Chaptei 8 Cash anu Inteinal Contiols Week 12, 1S
Chaptei 9 Accounting foi Receivables Week 14, 1S
Chaptei 1u Plant Assets anu Intangibles Week 16, 17
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}ohn }. Wilu, Ken W. Shaw, anu Baibaia Chiappetta, Piinciples of Accounting,
19th eu., Ncuiaw-Bill Companies, 2uu9
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}ames B. Skousen, E. K. Stice, anu }ames B. Stice, Inteimeuiate Accounting,
16th eu., South-Westein college Publishing, 2uu7
Robeit N. Anthony, Baviu F. Bawkins, anu Kenneth A. Neichant, Accounting:
Text anu Cases, 12th eu., Richaiu B. Iiwin, Inc. Bomewoou, Illinois, 2uu7
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6u% Thiee uepaitmental exams, 1uu pts. each
2u% Quizzes: S - 1u quizzes
1u% uioup pioject
1u% Class paiticipation
1uu% Final uiaue
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a. Scheuule anu coiiections - Scheuuleu outsiue of class houis. Papeis will be ietuineu to
the stuuents. Stuuents aie encouiageu to ieview theii papeis foi coiiections, etc. Y78
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The teachei will announce when the papeis shall be ietuineu. A stuuent who is absent
on such stipulateu uate will not be alloweu to check foi coiiections.
b. uiauing system - Cumulative (scoies fiom all thiee exams shall be G==8I8FG@;H) anu
giaueu baseu on the following scale:
Final Scoie Lettei uiaue
27S - Suu A
2SS - 272 B+
2S1 - 2S4 B
2u7 - 2Su C+
174 - 2u6 C
1Su - 17S B
Below 1Su F
c. Nake-up exams - Absolutely no make-up uepaitmental exam. If an exam is misseu anu
no ieasonable explanation is given, the teachei will give a % to the stuuent who will miss
the exam.
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-5/%"- &/ #$-- &6" 5/4%-"; <$1)4%" &/ %"$56 789 =>789? @$1)- &6" 5/4%-";
2. A41BB"- - Shall be cuiveu on a ?;9 X8>Z basis. The 2u% will be uiviueu into the numbei of
quizzes (S-1u) the teachei will give uuiing the semestei. Bence, if, foi example, theie aie S
quizzes, each quiz shall be 4% of the final giaue. The highest scoie in the class shall be
assigneu a [6% anu one-half of such highest scoie shall be assigneu a $6%. Quizzes may oi
may not be announceu. When announceu, they may oi may not be scheuuleu outsiue of
class houis. No make-up quiz, foi whatevei ieasons, will be alloweu. The stuuent will be
given a scoie of u foi the misseu quiz.
S. C%/4# D%/E"5& - Stuuents aie to be oiganizeu into gioups. Each gioup will choose a small-to-
meuium sizeu :;9E>=; 79 I;9=KGAH>:>AN business. The gioup is taskeu to collect 1-
month's woith of financial tiansactions anu iecoiu them as jouinal entiies anu finally,
summaiizeu a balance sheet anu an income statement.
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S.76 - 4.uu A 4.u
S.S1 - S.7S B+ S.S
2.81 - S.Su B S.u
2.S1 - 2.8u C+ 2.S
1.81 - 2.Su C 2.u
1.uu - 1.8u B 1.u
Below 1.uu F u.u