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JOSE RIZAL UNIVERSITY

College of Business Administration and Accountancy


Accountancy Department

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

Course Title: Financial Accounting and Reporting 2


Course Code: ACC C102
Credit Units: 6 units
Course Description: This is a continuation of the first course in accounting. It deals with transactions, financial statements, and problems peculiar
to the operations of partnerships and corporations as distinguished from sole proprietorships. Topics to be discussed include
partnership formation and operations, dissolution and liquidation, and conversion of unincorporated enterprise into a
corporation. Accounting for corporation will include discussion of the share system, treasury stock, retained earnings,
dividends, and share splits. Manufacturing accounting (non-cost system) and introduction to financial statement analysis are
also likewise included.

Pre-Requisite: ACC C101


nd
Placement: First Year, 2 semester

Program Educational Objectives (PEO):

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.

Course Learning Outcomes (CLO):

At the end of this course, the students shall be able to:


CLO1: account for the formation, operation, dissolution, and liquidation of a partnership,
CLO2: account for the transactions of a corporation like issuance and repurchase of shares; declaration and distribution of dividends, and
issuance of share splits,
CLO3: account for manufacturing operations and perform financial statement analysis..

CLO Grid: Each CLO vis-à-vis SO and PEO:

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 1-2 Orientation of JRU vision/mission, CLO1 Direct instruction


core values, PEO, SO, course
12 hours outcomes, grading system, and Guided discussion
course policies.
.
Partnership Formation

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

Summative test 65% of the


(WW1) students got a
rating of ≥ 3.0

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

Summative test 65% of the


(WW2) students got a
rating of ≥ 3.0

Week 6 Partnership Liquidation CLO1 Guided discussion


6 hours
CLO1 65% of the
PRELIM EXAMINATION students got a
rating of ≥ 3.0

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

Week 13 - 14 Manufacturing Accounting CLO3 Guided discussion Group 65% of the


12 hours presentation students got a
Group learning activity (PT1) rating of ≥ 3.0
on a 5-point scale

Summative test 65% of the


(WW1) students got a
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

Week 17 CLO3 Integration and Review


6 hours

Week 18 CLO3 65% of the


FINAL EXAMINATION students got a
rating of ≥ 3.0

Course Requirements: Summative test, Case study analysis, Major Exams

Grading System:

First Prelim Grade 30%


Class Standing 70%
Prelim Exam 30%

Second Prelim Grade 30%


Class Standing 70%
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JOSE RIZAL UNIVERSITY
College of Business Administration and Accountancy
Accountancy Department
Midterm Exam 30%

Final Term Grade 40%


Class Standing 70%
Final Exam 30%
______
Final Grade 100%

Class Standing Includes:


Written Works 40%
Performance Tasks 20%
Product 10%

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

Prepared by: Recommending Approval: Approved by: Date of Effectivity:

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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