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VISION
JRU will be a market leader in the use of technology for innovation in teaching and learning to produce graduates of social importance.
MISSION
The University aims to develop its students to become useful and responsible citizens through the effective transfer of relevant knowledge and
desirable values.
INSTITUTIONAL OUTCOME
A JRU graduate has the competencies and values in the disciplinal area completed such that he/she is a useful and responsible citizen of the country.
COURSE SYLLABUS
Three to five years after completing the BSBA Major in Accounting, the graduate will:
1. excel in their profession/career utilizing the knowledge acquired in the Business Administration program;
2. become effective collaborators and innovators in Business Administration, applying professional/technical skills and competencies to
make a positive impact on society; and
3. be engaged in life-long learning and professional development through self-study, continuing education, or graduate and professional
studies.
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JOSE RIZAL UNIVERSITY
College of Business Administration and Accountancy
Accountancy Department
Student Outcomes (SO):
After the completion of the program, the graduates of the BSBA Major in Accounting program shall be able to:
a. exhibit specialized knowledge and skills in the application of accounting concepts and principles and reporting practice;
b. select the proper decision making tools to critically, analytically and creatively solve accounting problems and drive results on specific
environmental and global issues;
c. express oneself clearly and effectively with stakeholders in oral or written form using information and communication technology (ICT) skills;
d. demonstrate social responsibility with high personal, moral and ethical standard.
CLO SO PEO
CLO1 a, b, c 1
CLO2 a, b, c 1
CLO3 a, b, c 1
Course Outline:
Course
Time Frame Topic / Content Learning Teaching / Learning Activities Assessment Evaluation
Outcome
Weeks 3-4 Partnership Operations CLO1 Visual activity Group 65% of the
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JOSE RIZAL UNIVERSITY
College of Business Administration and Accountancy
Accountancy Department
(Power point presentation) presentation students got a
12 hours (PT1) rating of ≥ 3.0
Group learning activity . on a 5-point scale
65% of the
Week 5 Partnership Dissolution CLO1 Guided discussion Written case students got a
6 hours analysis (P1) rating of ≥ 3.0
Case study . on a 5-point scale
Weeks 7 - 8 Formation of a Corporation, Paid-in CLO2 Visual activity Summative test 65% of the
12 hours Capital, Treasury Stock, and Cash (Power point presentation) (WW1) students got a
Dividends rating of ≥ 3.0
Group learning activity
Weeks 9 - 10 Share Dividends, Property CLO2 Guided discussion Summative test 65% of the
12 hours Dividends, Share Splits (WW2) students got a
rating of ≥ 3.0
Case study
Written case 65% of the
analysis (P1) students got a
rating of ≥ 3.0
on a 5-point scale
65% of the
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JOSE RIZAL UNIVERSITY
College of Business Administration and Accountancy
Accountancy Department
Week 11 Book Value Per Share and Earnings CLO2 Guided discussion Group students got a
6 hours Per Share presentation rating of ≥ 3.0
Group learning activity (PT1). on a 5-point scale
65% of the
Week 12 CLO2 MIDTERM EXAMINATION students got a
6 hours rating of ≥ 3.0
Weeks 15 - 16 Financial Statement Analysis CLO3 Visual Activity Summative test 65% of the
12 hours (Power point presentation) (WW2) students got a
rating of ≥ 3.0
Case Study
Grading System:
Textbook Adopted: Avila and Dela Cruz, Financial Accounting and Reporting 2, Social Studies Publishing Inc. c2018
References: 1. Palma, Roberto Z., Basic Accounting 2: Partnership and Corporation, Rex Bookstore c2014 Call#657.P171 2014
2. Millan, Zeus Vernon B., Financial accounting and reporting (fundamentals), Bandolin Enterprise, c2018
Call#657.3.M645 2018
3. Hoyle, Joe B., Advanced Accounting, McGraw-Hill Irwin, c2013 Call#657.45.H867 2013
4. Dayag, Antonio J., CPA Examination in P2, GIC Enterprises & Co., Inc. c2013 Call#657.0275 2013
5. Guerrero, Pedro P., Practical Accounting 2, GIC Enterprises & Co., Inc. c2013 Call#657.G937 2013
6. Guerrero, Pedro P., Advanced Accounting, GIC Enterprises & Co., Inc.c2013 Call#657.046.G934 2013
7. Win Ballada and Susan Ballada, Partnership and Corporation Accounting, Domdane Publishing & Made Easy Books,
c2015 Call#657.92.B188 2015
VIRGILIO C. AVILA DAISY A. DELA CRUZ DR. LEODIGARIO M. DAVID June 2018
ANTONIO S. ABEL Department Chair Dean
FERDINAND GUTIERREZ
Faculty Members
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