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Department of Accounting Education
(BS Accountancy Program)
PHILO 1A – Course Syllabus
1
VISION A leading institution of higher learning recognized for its quality transformative education serving
the nation and world.
MISSION Provide a dynamic and supportive academic environment through highest standard of instruction, research and extension in a non-sectarian institution committed to democratizing access to education.
GOALS
To achieve its mission, the University aims to:
Offer academic programs that meet the changing national and international community needs;
Produce graduates who are competent leaders and productive members of society;
Harness a pool of ethical, qualified and highly trained human resources;
Provide an academic environment conducive to optimum learning through adequate state – of- the- art facilities;
Conduct researches and other scholarly activities that generate new knowledge and contribute to the improvement of the “quality of life” for all;
Engage in community services that foster self-reliance and empowerment among the marginalized community; and
Lead in the promotion and preservation of the cultural heritage of Mindanao and of the country as a whole.
COURSE INFORMATION
1. Course Number : PHILO 1A 2. Course Name : Social Philosophy: Values Formation 3. Course Description : Philosophy 1a is a course that deals with the understanding of man according
to Philosophy, morality and ethics, which focuses on the realization of the ultimate meaning of his existence. It includes the study of man as moral being, as ndividual, as a social being and as being of value.
4. Pre-requisite : None 5. Co-requisite : None 6. Credit : 3.0 units 7. Class schedule : 6 hours per week 8. Program Educational Objectives (PEO) of BSA: Program Educational Objectives (PEO):
Five (5) years after graduation, graduates of the BSA program shall:
1. Demonstrate technical and professional competence in the practice of the profession: private, government, academe and public
accounting; and
2. Involve in continuing professional development through participation to trainings, seminars, conferences and further studies
Department of Accounting Education
(BS Accountancy Program)
PHILO 1A – Course Syllabus
2
9. Student Outcomes (SO) of BS Accountancy and their links to PEO:
Upon completion of the program, students of the BSA program will be able to:
PEO
1 2
SO 1 Communicate effectively orally and in writing using both English and Filipino
SO 2 Work effectively and independently in multi-disciplinary and multi-cultural teams.
SO 3*
Resolve business issues and problems, with a global perspective and particular emphasis on matters
confronting financial statement preparers and users, using their knowledge and technical proficiency in the
areas of financial accounting and reporting, cost accounting and management, management accounting,
auditing, taxation and accounting information systems.
SO 4 Conduct accounting research through independent studies of relevant literature and appropriate use of
accounting theory and methodologies.
SO 5 Employ technology as a business tool in capturing financial and non-financial information, generating
reports and making decisions.
SO 6* Apply knowledge and skills that will enable them to successfully respond to various types of assessments (including professional licensure and certifications).
SO 7* Confidently maintain a professional commitment to good corporate citizenship, social responsibility and
ethical practice when performing functions as a professional accountant.
Note: * SO being addressed in this course
10. Course Outcomes (CO) of Philo 1A and their links to SO
Upon completion of the course, the BSA students are expected to:
SO
1 2 3 4 5 6 7 CO 1 Identify the underlying philosophies behind man’s action. L L
L
CO 2 Explain the principles that govern human and acts of man including the norms of morality.
L L L
CO 3 Discuss the different ethical theories on natural law and relativism, human rights and duties, and bioethics.
L L L
Legend: L = Facilitate LEARNING of the competencies (input is provided and competency is evaluated)
P = Allow student to PRACTICE competencies (no input but competency is evaluated)
O = Provide OPPORTUNITY for development (no input or evaluation, but there is opportunity to practice the competencies)
.
Department of Accounting Education
(BS Accountancy Program)
PHILO 1A – Course Syllabus
3
Vision: UM Tagum College envisions
to be a reputable non-sectarian
institution recognized for its integrative
education responsive to the needs of
communities.
Mission: To provide a culturally
responsive learning environment
through quality instruction, research
and extension.
.
1. Demonstrate technical and
professional competence in the
practice of the profession:
private, government, academe
and public accounting.
2. Involve in continuing
professional development
through participation to
trainings, seminars, conferences
and further studies.
1. Communicate effectively orally and in writing
using both English and Filipino.
2. Work effectively and independently in multi-
disciplinary and multi-cultural teams.
3. Resolve business issues and problems, with a
global perspective and particular emphasis on
matters confronting financial statement preparers
and users, using their knowledge and technical
proficiency in the areas of financial accounting
and reporting, cost accounting and management,
management accounting, auditing, taxation and
accounting information systems.
4. Conduct accounting research through independent
studies of relevant literature and appropriate use
of accounting theory and methodologies.
5. Employ technology as a business tool in
capturing financial and non-financial information,
generating reports and making decisions,
6. Apply knowledge and skills that will enable them
to successfully respond to various types of
assessments(including professional licensure and
certifications).
7. Confidently maintain a professional commitment
to good corporate citizenship, social responsibility
and ethical practice when performing functions as
a professional accountant.
Program Educational Objectives (PEO)
Student Outcomes
1. Identify the underlying philosophies
behind man’s action.
2. Explain the principles that govern human
and acts of man including the norms of
morality.
3. Discuss the different ethical theories on
natural law and relativism, human rights and
duties, and bioethics.
Course Outcomes (CO)
UM
Core Values
Department of Accounting Education
(BS Accountancy Program)
PHILO 1A – Course Syllabus
4
CO and Assessment task alignment
*Final assessment will be a comprehensive examination (from first topic to the last) in a Multiple
Choice Questions
Assessment Task Details (Theory-based)
Assessment Schedule
Coverage Assessment Task
Details
First Exam Part 1: Definition of Philosophy and Nature of Ethics
Multiple Choice Questions (70% of the exam)
You are expected to demonstrate deep knowledge on the nature and definition of philosophy and its various approaches both historical and systematic. Furthermore, in formulating your own philosophy, you must read and understand the philosophy of the three great Greek philosophers (Socrates, Plato and Aristotle). You are also expected to make a critical analysis of the nature of ethics and its relationship to morality and law.
Second Exam
Part 2: Human acts and Norms of Morality
Multiple Choice Questions (100% of the exam)
You are expected to have deep knowledge on the morality of human acts and the norms of morality. This includes the differences between human acts and acts of man, and the modifiers of human acts. You also need to understand the topics under norms of morality: Determinants of Morality, Eternal Law, Natural Law and Conscience.
CO
Assessment Task Assessment
Schedule
Coverage Theory-based Practice-based
1. Identify the underlying
philosophies behind
man’s action.
Multiple Choice Questions
Formulation of Personal Philosophy
First Exam Part 1: Definition of Philosophy andNature of Ethics
2. Explain the principles that
govern human and acts of man
including the norms of morality.
Multiple Choice Questions
Short Essay Second Exam Part 2: Human acts and Norms of Morality
3.Discuss the different ethical
theories on natural law and
relativism, human rights and
duties , and bioethics.
Multiple Choice Questions
Short Essay
Third Exam
Part 3:Ethical Theory of Natural Law, Ethical Theory of Relativism, Rights and Duties, Bioethics
Department of Accounting Education
(BS Accountancy Program)
PHILO 1A – Course Syllabus
5
Third Exam
Part 3: Ethical Theory of Natural Law, Ethical Theory of Relativism, Rights and Duties, Part 4: Bioethics
Multiple Choice Questions (100% of the exam)
You are expected to have deep knowledge of the different ethical theories on natural law and relativism, human rights and duties, and bioethics. This includes topics in part 2 (Norms of Morality and Determinants of Morality), and the different philosophies of man. This part is also designed for you to make a critical analysis of the crucial role of these theories in the society especially on how people view what is right and wrong.
Final Exam Part 1-4 Multiple Choice Questions
This assessment task is designed for you to demonstrate a comprehensive understanding of the entire course.
Assessment Task Details (Practice/Performance-based)
Assessment Schedule
Coverage Assessment Task
Details
First Exam Part 1:
Definition of Philosophy and Nature of Ethics
Formulation of Personal Philosophy (30% of the exam)
In this task, you are required to write your own philosophy about the meaning of life, reality and existence.
The philosophy should be written in short bond paper 1 page only.
You will be graded according to the following criteria (see rubric attached):
1. Depth of Ideas (10 points) 2. Relevance to reality (10 points) 3. Authenticity (5 points) 4. Organization of thought (5 points)
Second Exam Part 2: Human Acts and Norms of Morality
Short Essay In this task, you are required to write an essay about the differences and relationships between human and eternal law.
You will be graded according to the ff. criteria: 1. Depth of Analysis 15pts. 2. Coherence of Ideas 10pts. 3. Academic Literacy 5pts.
Third Exam Part3: Ethical Theory of Natural Law and Relativism; Rights and Duties Part 4: Bioethics
Short Essay Reflection Paper
In this task, you are required to write an argumentative essay (pros & cons) about the legalization of same- sex marriage and divorce in the Philippines.
You will be graded according to the ff. criteria: 1. Depth of Analysis 15 pts. 2. Coherence of Ideas 10 pts. 3. Academic Literacy 5 pts.
Department of Accounting Education
(BS Accountancy Program)
PHILO 1A – Course Syllabus
6
11. COURSE OUTLINE AND TIME FRAME
TIME
FRAME TOPICS FOR FIRST EXAMINATION TLA Required Readings
Week 1
to
Week 3
Classroom orientation (University Policies; PEOs, SOs, Cos; Core values; and G-Factor)
Definition of Philosophy
Brief History of Philosophy (Historical)
Branches of Philosophy (Systematic)
Ethics
Aesthetics
Metaphysics
Epistemology
Cosmology
Philosophy of Man
Social Philosophy
Political Philosophy
Theodicy
Logic Nature of Ethics
Etymological Meaning of Ethics
Ethics and Morality
Ethics: A Philosophy of Action
Ethics: A Practical Discipline
The Importance of Studying Ethics
The Difference between Ethics and Law
Division of Ethics Characteristics of Moral Principles
DIVERSITY in classroom setting
Brainstorming Elevator speech
Formulation of
Personal Philosophy Influence chart
Lecture/Discussion Group Dynamics Newspaper Model Group Reflections Illustrations on the
Philosophical Notion of Man
Student Handbook
Francisco M. Zulueta, (2010) Introduction to Philosophy
.Mandaluyong City: National Bookstore, pp. 14-22.
Raymundo R. Pavo (2014) Philosophy of Human Nature:
An Introduction to Philosophical Thinking (Davao City:
MS Lopez Printing & Publishing, i-iv.
Ambong Fernandez et al., eds., (2012) Ethics: Basic
Concepts, Theories and Cases (Davao City: MS LOPEZ
Printing & Publishing,,pp.5-13.
Francisco M. Zulueta, (2010) Introduction to Philosophy
(Mandaluyong City: National Bookstore, pp.61-62.
Rosendo S. Gualdo et al., (2012) Ethics: Basic Concepts
and Contemporary Moral Issues (Malabon City: Mutya
Publishing House, Inc., pp. 3-6
TOPICS FOR SECOND EXAMINATION
Week 4
to
Week 5
Human Acts
Nature of Human Act
Human Act and Act of Man
Essential Qualities of Human Act
Involuntary and Voluntary Natural Acts
Classification of Human Acts
Components of Moral Act
Free Will and Freedom
Modifiers of Human Act
Human End Norms of Morality
Nature of Norm
Nature of Law
Devils’ Advocate Lecture
Student- Centered Discussion
Focus-Group Discussions
Lead -in statement Exemplary
Examples Question-answer
technique End Quotes
Ambong Fernandez et al., (2012) Ethics:
Basic Concepts, Theories and Cases (Davao
City: MS Lopez Printing & Publishing,pp. 21-
34.
Francisco M. Zulueta.(2010) Introduction to
Philosophy .Mandaluyong City: National
Bookstore,pp. 63-66.
Rosendo S. Gualdo et al. (2012) Ethics:
Basic Concepts and Contemporary Moral
Issues.Malabon City: Mutya Publishing
House, Inc.pp. 25-35
Department of Accounting Education
(BS Accountancy Program)
PHILO 1A – Course Syllabus
7
Moral Law
Essential Elements for a Law to be Reasonable
Divisions of Law
1.Divine Law
2. Natural Moral Law
3. Human Law
Conscience
Venn Diagram on
Human and Divine
Law
Ambong Fernandez et al.(2012) Ethics: Basic
Concepts, Theories and Cases . MS Lopez
Printing & Publishing, pp. 41-59.
Francisco M. Zulueta. (2010) Introduction to
Philosophy . National Bookstore,p. 68.
TOPICS FOR THIRD EXAMINATION
Week 6
To
Week 7
Ethical Theory of Natural Law
Universal Natural Human Inclinations
The Principle of Double Effect
The Principle of the Inviolability of Life
The Principle of Forfeiture
The Principle of Totality
The Principle of Stewardship
The Just War theory
Justified Rebellion/Revolution
Criticism against Natural Law The Theory of Ethical Relativism
Nature of Ethical Relativism
Arguments for Ethical Relativism 1. The Cultural Differences Argument 2. The Argument from Respect 3. The Psychological Argument 4. The Conformity Argument
5. The Provability Argument
RIGHTS AND DUTIES
Nature of Rights
Kinds of Rights
Characteristics of Rights
Nature of Duties
Correlation of Rights and Duties
Reciprocity of Rights and Duties Kinds of Duties
Student Centered Discussions
Brainstorming (Group Dynamics)
Fishbone Diagram Semantic web Discussion
Journal writing Lead in questions
Role playing Focus Group Discussion Group Sharing Agree/Disagree Chart
Mock DEBATE: Resolved that same sex marriage or divorce be legalized in the Philippines
Ambong Fernandez et al., (2012) Ethics: Basic Concepts,
Theories and Cases (Davao City: MS Lopez Printing &
Publishing, pp. 69-90; 99-111.
Zulueta, Francisco M. (2010) Introduction to
Philosophy.National Bookstorepp.75-78.
Week 8
to
Week 9
Bioethics
Nature of Bioethics
The Beginning of Human Life
Theories about Life Origin
Bioethical Issues
Contraception
Artificial Insemination
Abortion
Surrogacy
Suicide
Debate Brainstorming Symposium/
Seminar on Drug Awareness
(A reflection paper)
Rosendo S. Gualdo et al. (2012) Ethics: Basic
Concepts and Contemporary Moral
Issues.Malabon City: Mutya Publishing House,
Inc.,pp.126-158.
Department of Accounting Education
(BS Accountancy Program)
PHILO 1A – Course Syllabus
8
Euthanasia
Drug Addictions
Mock Debate: Topic: Imposition of
Death Penalty for Heinous Crimes (Drug Trafficking,Rape)
1. TEXTBOOK Atacador, Rey,etal. (2015) Introduction to Ethics with Social Philosophy and Values Formation.Mutya Publishing House,Inc.
REFERENCES
a. Eddie R. Babon, Bioethics: A Philosophical Journey and A Critical Analysis into The Life Sciences: A Guide to Healthcare Providers (N.P.P: C & E Publishing, Inc. 2010)
b. Fransisco, M. Zulueta, (2010) Introduction to Philosophy.Mandaluyong City: Cacho Hermanos, Inc. c. Raymundo, Pavo et.al.(2011) Social Philosophy & Value Formation: An Invitation to Responsible Ethical Thinking
(Davao City: Scientiarum Publishing d. Family Code of the Phil. http://www.Chanrobles.Com/executiveorderno 209Html e. Benn, Piers . Ethics London , GBR : Taylor & Francis , 1998 . Proquest ebrary Web. 4 March 2015 f. Hoffe, Otfried & Fernbach, David . Aristotles Nichomachean Ethics . London : Brill, 2010. Proquest ebrary . Web 5
March 2015 g. Lear, Gabriel Richardsoy . Happy Lives & the Highest Good : An Essay on Aristotle's Nichomachean Ethics .
New/Jersey .Princetoy University Press, 2005 proquest ebrary. Web 5 March 2015. h. Richards, Bernadette. Ethics: Contemporary Perspective : The Ethics of Ethics . USA: ATF Press, 2013 . Proquest
ebrary . Web 5 March 2015. 2. COURSE EVALUATION
Assessment methods Weights
EXAMINATIONS 60%
A. Exam 1 – Exam 7 30%
B. Final Exam 30%
CLASS PARTICIPATIONS 40%
C. Quizzes 10%
D. Plates Compilation/Assignments 5%
E. Board work/oral recitation 10%
F. Research 15%
Total 100%
Department of Accounting Education
(BS Accountancy Program)
PHILO 1A – Course Syllabus
9
3. Policies and guidelines
a. Attendance is counted from the first regular class meeting. b. A validated student identification card must always by worn be all students while attending classes. c. Cheating is strictly prohibited. Any form of dishonesty shall be dealt with accordingly. Honesty is called for at all
times. d. Valid examination permits are necessary in taking the examinations as scheduled. CELLULAR PHONES or any
ELECTRONIC GADGETS and PRESCRIBED PRC CALCULATORS are NOT allowed during EXAMINATIONS. e. Base-20 grading policy should be observed. Students who obtained failing scores in major exams are
recommended to attend the tutorial class.
Prepared by:
FLORANTE ASTILLO,MA
Faculty
JOSEPH ANINO
Faculty
References reviewed by:
CLARISSA R. DONAYRE, MSLS Chief Librarian- UMTC
Reviewed by:
MARIA CAROLINA L. NUÑEZA,MAIC Discipline Head- Social Sciences
JANET M. MATUGUINAS,CPA,MBA Department Chair- BSAT/BSA
Recommending approval:
GINA FE G. ISRAEL, Ed.D. Dean of College
EVELYN P. SALUDES,Ed.D.
AVP-Tagum
Approved by:
EUGENIO S. GUHAO, JR., D.M SVP, Academic Planning and Services-Branches