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ATENEO DE DAVAO UNIVERSITY

SCHOOL OF BUSINESS AND GOVERNANCE


COURSE OUTLINE IN FINANCIAL ACCOUNTING PART1 MWF
SCHOOL YEAR 2012-2013 FIRST SEMESTER
Session
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Date
Topic
June 13 Orientation
15 Financial Accounting and Accounting Standards
Conceptual Framework for the Preparation and Presentation of
Financial Statements (Chapter 1)
18 Financial Accounting and Accounting Standards
Conceptual Framework for the Preparation and Presentation
of Financial Statements (Chapter 1)
20 Quiz 1 (Prelim)
22 Cash and Cash Equivalents (Chapter 3)
25 Cash and Cash Equivalents (Chapter 3)
27 Cash and Cash Equivalents (Chapter 3)
29 Quiz 2 (Prelim)
July 2 Bank Reconciliation and Proof of Cash (Chapters 4 & 5)
4 Bank Reconciliation and Proof of Cash (Chapters 4 & 5)
6 Bank Reconciliation and Proof of Cash (Chapters 4 & 5)
9 Quiz 3 (Prelim)
11 Accounts receivable (Chapter 6)
13 Notes receivable (Chapter 7)
16 Quiz 4 (Prelim)
18 Prelim Exam
20 Loans receivable (Chapter 8)
23 Receivable Financing (Chapter 9)
25 Receivable Financing (Chapter 9)
27 Quiz 1 (Midterm)
30 Inventory Introduction (Chapter 10)
Aug. 1 Inventory Costing Methods
Valuation at Lower of Cost or Net realizable value (Chapter 11)
3 Quiz 2 (Midterm)
6 Inventory Estimation (Chapter 13)
17 Inventory Estimation (Chapter 13)
20 Quiz 3 (Midterm)
22 Biological Assets (Chapter 12)
24 Other Inventory Issues (Chapter 11)
29 Quiz 4 (Midterm)
31 Midterm Exam
Sept. 3 Property, Plant and Equipment Cost Determination (Chapter 21)
5 Property, Plant and Equipment Cost Determination (Chapter 21)
7 Government Grants and Borrowing Costs (Chapters 22 & 23)
10 Quiz 1 (Prefinals)
12 Land, Building and Machinery (Chapter 24)
14 Property, Plant and Equipment Depreciation Methods (Chapter 25)
17 Property, Plant and Equipment Depreciation Methods (Chapter 25)
19 Quiz 2 (Prefinals)
21 Property, Plant and Equipment Revaluation Model (Chapter 27)
24 Property, Plant and Equipment Revaluation Model (Chapter 27)
26 Impairment of Assets (Chapter 28)
28 Quiz 3 (Prefinals)
Oct. 1 Wasting Assets and Depletion (Chapter 26)
3 Wasting Assets and Depletion (Chapter 26)
5 Quiz 4 (Prefinals
Oct. 8-13 Departmental Exam

ATENEO DE DAVAO UNIVERSITY


SCHOOL OF BUSINESS AND GOVERNANCE
COURSE OUTLINE IN FINANCIAL ACCOUNTING PART1 TTH
SCHOOL YEAR 2012-2013 FIRST SEMESTER
Session
1

2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30

Date
Topic
June 14 Orientation
Financial Accounting and Accounting Standards,
Conceptual Framework for the Preparation and Presentation
of Financial Statements
19 Financial Accounting and Accounting Standards,
Conceptual Framework for the Preparation and Presentation
of Financial Statements
21 Quiz 1 (Prelim) and Cash and Cash Equivalents
26 Cash and Cash Equivalents
28 Cash and Cash Equivalents and Quiz 2 (Prelim)
July 3 Bank Reconciliation and Proof of Cash
5 Bank Reconciliation and Proof of Cash
10 Quiz 3 (Prelim) Accounts receivable
12 Notes receivables and Loans receivable
17 Loans receivables and Quiz 4 (Prelim)
19 Prelim Exam
24 Receivable Financing
26 Receivable Financing and Quiz 1 (Midterm)
August 2 Inventory Introduction and Inventory Costing Methods
7 Inventory Costing Methods and Valuation at Lower of Cost or
Net realizable value
16 Quiz 2 (Midterm) and Inventory Estimation
23 Inventory Estimation
28 Quiz 3 (Midterm) and Biological Assets
30 Other Inventory Issues and Biological assets and Quiz 4
(Midterm)
Sept.4 Midterm Exam
6 Property, Plant and Equipment Cost Determination
11 Government Grants and Borrowing Costs
13 Quiz 1 (Prefinals), Land, Building and Machinery
18 Property, Plant and Equipment Depreciation Methods
20 Property, Plant and Equipment Depreciation Methods and
Quiz 2 (Prefinals)
25 Property, Plant and Equipment Revaluation Model
Impairment of Assets
28 Quiz 3 (Prefinals) and Wasting Assets and Depletion
Oct. 2 Wasting Assets, Depletion
4 Quiz 4 (Prefinals)
8 to 13 Departmental Exam