obe- govt.acct revised

8/19/2019 Obe- Govt.acct Revised

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UNIVERSITY OF PERPETUAL HELP SYSTEMMolino Campus

Molino 3, Bacoo Ci!"

COLLE#E OF ACCOUNTANCY $CA%SY &'(3)&'(*

Philosophy: The University of Perpetual Help System DALTA believes and invokes Divine Guidance in the betterment of the quality of life throuh natiodevelopment and transformation! "hich are predicated upon the quality of education of its people# To"ards this end! the $nstitution is committed to the idof teachin! community service! and research as it nurtures the value of %Helpers of God&! "ith %'haracter (uildin is )ation (uildin& as its uidin princi

Vision: The University of Perpetual Help System DALTA shall emere as a premiere university in the Philippines# $t shall provide a venue for the pursue*cellence in academics! technoloy and research throuh community partnership#

The university shall take the role of a catalyst for human development# $t shall continue to inculcate 'hristian values + catholic in doctrine! as a "astrenthenin the moral fiber of the ,ilipino + a people "ho are %Helpers of God&! proud of their race and prepared for e*emplary lobal participation in arts! sciences! humanities and business#

$t foresees the ,ilipino people en-oyin a quality of life in abundance! livin in peace! and buildin a nation that the ne*t eneration "ill nourcherish and value#

Mission: The University of Perpetual Help System DALTA is dedicated to the development of the ,ilipino as a LEADER# $t aims to raduate DYNASTUDENTS "ho are physically! intellectually! socially and spiritually committed to the achievement of the hihest quality of life#

As a system of service in health and in education! it is dedicated to the FORMATION OF CHRISTIAN SERVICE A)D RESEARCH – ORIENPROFESSIONALS! LEADERS AND CITIZENS WITH REAT SOCIAL CONCERNandCOMMITMENT TO THE DELIVERY OF !UALITY EDUCATAND HEALTH CARE"$t shall produce Perpetualites as %HELPERS OF OD&! a vital inredient to nation buildin#

Co#$ V%l&$s:

'ourse 'ode.Title/

ACCT '() * )

Date0ffective

+s, S$-$s,$# .(+/*.(+0

Date1evised

Ap#il .(+/

Prepared by/

P12,# 0D3U)D H$LA1$2F%1&l,y

1ecommendin Approval/

3S# )0)$TA 1# AL$(A)G(A)GD$%n o2 Coll$3$ o2 A11o&n,%n1y

Approved/

Dr# 10)2 1# 1A40LS1hool Di#$1,o#


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Love of God5 Love of self! family and neihbor5Love of country and ood overnance5

Academic and professional e*cellence5Health and ecoloical consciousness5

Peace and lobal solidarity5 ,ilipino 'hristian leadership5 Attributes of the Perpetualite

A# ,ilipino as Leaders(# Dynamic Students'# 'hristian Service and 1esearch62riented ProfessionalsD# Leaders and 'iti7ens "ith Great Social 'oncern0# 'ommited to the Delivery of 8uality 0ducation and Health 'are

,# Helpers of God

Po+am Euca!ion O-./c!i0/s in R/la!ion !o !1/ A!!i-u!/s o2 !1/ P/p/!uali!/

'ourse 'ode.Title/

ACCT '() * )

Date0ffective

+s, S$-$s,$# .(+/*.(+0

Date1evised

Ap#il .(+/

Prepared by/

P12,# 0D3U)D H$LA1$2F%1&l,y



Approved/

Dr# 10)2 1# 1A40LS1hool Di#$1,o#


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PRORAM EDUCATION O45ECTIVES After 6 years of graduation from ntheBS Accountancy Program the graduates will;

Mission 6$y7o#8s

A 4 C D E F

9# 0*emplify the kno"lede! skills! values and best practices that enable them to adapt thechanes throuhout their professional lives as accountin proffesionals#

√ √ √ √ √ √

:# 'onvey ideas both oral and "ritten in 0nlish and ,ilipino# √ √ √ √ √ √

;# 3anae technoloy for business decisions# √ √ √ √


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PRORAM OUTCOMESGraduate of 4S A11o&n,%n1yP#o3#%-are accountin professionals "ho have acquired

/PEO

+PEO

.PEO

)PEO

<PEO

/PEO

0PEO

'PEO

=PEO

>

a# 'ompetence to e*emplify professionalism as aacountin professional#√ √ √ √ √ √ √ √ √

b# Proficiency in communicatin 0nlish and ,ilipino# √ √ √ √

c# Skill in usin technoloy to carry out business functions# √ √

d# Ability to account and audit the financial statements of economic entities# √ √ √ √ √

e# Ability to conduct manaement and ta* consultin# √ √ √ √ √ √

f# Ability to conduct business research# √ √ √ √# 1esponsible and ethical ,ilipino lobal leadership qualities#

√ √ √ √ √ √

h# 0*pertise in championin camaraderie in the "ork place and in the community# √ √ √ √ √ √ √ √

COURSE SYLLA4US

Cos$ Co8$: ACCT '() * )

'ourse 'ode.Title/

ACCT '() * )

Date0ffective

+s, S$-$s,$# .(+/*.(+0

Date1evised

Ap#il .(+/

Prepared by/

P12,# 0D3U)D H$LA1$2F%1&l,y



Approved/

Dr# 10)2 1# 1A40LS1hool Di#$1,o#


5/16




Cos$ Ti,l$: A11o&n,in3 2o# o;$#n-$n,%l? No, – 2o# – P#o2i, En,i,i$s %n8 Sp$1i%li@$8 In8&s,i$s

P#$#$&isi,$Bs: A8;%n1$ Fin%n1i%l A11o&n,in3 %n8 R$po#,in3 .

C#$8i, Uni,s: ) &ni,s

Cos$ D$s1#ip,ion:This course is the last part of the advanced financial accountin and reportin foroverment and not6for6profit orani7ation such as universities! )

and hospistals accountin and speciali7ed industries like bankin! insurance and e*tractive industries# Alare part of the course covers the Philip

Government AcoountinStandards BPGASC and the )e" Government Accountin System B)GASC prescribed by the 'ommision on Audit#

Cos$ O9$1,i;$s %n8 ,h$i# R$l%,ion ,o P#o3#%- O&,1o-$s

COURSE O45ECTIVES P#o3#%- O&,1o-$s

'ourse 'ode.Title/

ACCT '() * )

Date0ffective

+s, S$-$s,$# .(+/*.(+0

Date1evised

Ap#il .(+/

Prepared by/

P12,# 0D3U)D H$LA1$2F%1&l,y



Approved/

Dr# 10)2 1# 1A40LS1hool Di#$1,o#


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At the end of the semester, the following learning objectives will be attained % 9 C 8 $ 2 3 h

9# The students should be able to acquire proficiency in applyin financial accountintechnique and methodoloy to problems likely to be encountered in practice#

√

:# The students should understand the sinificant of the conceptual frame"ork in outlinin thequalities of ood accountin information! definition terms such as accountin for businesscombination! consolidated financialstatesment! accountin for forein currency transactionsand accountin for financially distressed corporation#

√ √

;# The students should be able to kno" and understand problems involvin accountin ofspecial transaction such as business combination! consolidated financial statesmentaccountin for forein currency transaction and accountin for financially distressedcorporation#

√


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L$%#nin3 O&,1o-$s %n8 Th$i# R$l%,ion ,o Cos$ O9$1,i;$sP#o3#%- O&,1o-$s

Cos$ Co;$#%3$

'ourse 'ode.Title/

ACCT '() * )

Date0ffective

+s, S$-$s,$# .(+/*.(+0

Date1evised

Ap#il .(+/

Prepared by/

P12,# 0D3U)D H$LA1$2F%1&l,y



Approved/

Dr# 10)2 1# 1A40LS1hool Di#$1,o#

L$%#nin3 O&,1o-$s At the end of the course, the student should be able to:

Cos$ O9$1,i;$s P#o3#%- O&,1o-$s

+ . ) < / 0 ' = > % 9 1 8 $ F 3 h

1. Solve problems on ad-ustin the accounts# √ √ √

2. Apply the standards in the preparation of eneral6purposefinancial statements#

√ √ √

3. Prepare the income statement! balance sheet and cash flo"statement based on GAAP#

√ √ √ √ √ √

4. Prepare eneral6purpose financial statement throuh the

reconstruction of accounts#

√ √ √ √ √

5. Prepare interim reports and sement reports# √ √ √ √ √ √ √ √

6. Prepare financial statements applyin the standards inaccountin for chanin prices and hyperinflationaryeconomies#

√ √ √ √ √ √

7. 'onduct a comparative research on the disclosure selectedcompanies in accountin for chanin prices and reportin inhyperinflationary economies#

√ √ √ √ √ √ √


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Cos$ O9$1,i;$s TOPIC Ti-$Allo,-$n,

S,&8$n, L$%#nin3 O&,1o-$ L$%#nin3 A1,i;i,i$sP$#2o#-%n1$ T%ss

Ass$ss-$nS,#%,$3i$s %n8 TR$s&l,s E;i8$

'ourse 2rientation UPHSD Philosophy!ission and 3ission!'A ision ! 3issionProram 2b-ectivesProram 2utcomesLearnin 2b-ectivesLearnin 2utcomes

0*emplify the UPHSD

philosophy! vision and mission5

proram ob-ectives and

outcomes5 and learnin

ob-ectives and outcomes

Discussion 1eflection papethe impact ofUPHSD P3.'A

To apply financial accountin techniqueand methodoloy to problems likely tobe encountered in practice in relation toovernment

+"o;$#n-$n,A11o&n,in3

• (e able to appreciate

the )e" Government Accountin Standarddefinition ! ob-ectivesand offices chared "ithaccountinresponsibility of theovernment# Thissystem is in conformity"ith $nternationalaccountin standard#


• $nteractive

discussion amonstudents per roup

• Demonstrate of

ho" to solveissues relatin tocashandequivalent andaccountsreceivable

•'onducts po"erpoint lecture to

Students "ill beassessed throuh

• 1eport

• 8ui77es

• 2pen

discussio

• 3a-or

e*aminati

'ourse 'ode.Title/

ACCT '() * )

Date0ffective

+s, S$-$s,$# .(+/*.(+0

Date1evised

Ap#il .(+/

Prepared by/

P12,# 0D3U)D H$LA1$2F%1&l,y



Approved/

Dr# 10)2 1# 1A40LS1hool Di#$1,o#


9/16


10/16




ob-ective in a nonprofitorani7ation instead anonprofit orani7ationenerally obtainsrevenues sufficient tocover its e*penses#

• Appreciate and

understand thebusiness andaccountin conceptsconnected "ith

derivatives and be ableto differenciate thetypes of risk faced by abusiness#

point lecture toprovide overvie"of ho" the sub-ectmatter beinmeasured!classified! andreconi7ed#

To apply financial accountin techniqueand methodoloy to problems likely to

be encountered in practiced in relation to

+" Fin%n1i%l #$po#,in3

2o# sp$1i%li@$8

in8&s,#i$s"


the accountin principle

prescribeb in P,1S <

• $nteractive

discussion amon

students per roup

Students "ill beassessed throuh

'ourse 'ode.Title/

ACCT '() * )

Date0ffective

+s, S$-$s,$# .(+/*.(+0

Date1evised

Ap#il .(+/

Prepared by/

P12,# 0D3U)D H$LA1$2F%1&l,y



Approved/

Dr# 10)2 1# 1A40LS1hool Di#$1,o#


11/16




fianancial reportin for speciali7edindustries such as minin industries!bank! etc! and financial reportin for speciali7ed topics#

." Fin%n1i%l #$po#,in3

2o# sp$1i%li@$8 ,pi1s

%$nsurance 'ontact andPAS ; %financialinstrument / 1econitionand measurements


the improvement of theaccountin forenvironmental remedialcost in relation to mininindustries#

• Demonstrate of

ho" to solveissues relatin toproperty! plant andequipment andintanible assets

• 'onduct po"er

point lecture toprovide overvie"of ho" the sub-ectmatter bein

measured!classified! andreconi7ed#

• 1eport

• 8ui77es

• 2pen

discussio

• 3a-or

e*aminati

Mi8,$#- Ass$ss-$n,

Cos$ E;%l&%,ion

The coverae of the 3idterm "ill constitute lectures taken durin the Preliminary and 3idterm pro-ects# Like"ise! the coverae of the ,inals "ill constitute all lectures ta

from the Preliminary to the ,inal Period#

'ourse 'ode.Title/

ACCT '() * )

Date0ffective

+s, S$-$s,$# .(+/*.(+0

Date1evised

Ap#il .(+/

Prepared by/

P12,# 0D3U)D H$LA1$2F%1&l,y



Approved/

Dr# 10)2 1# 1A40LS1hool Di#$1,o#


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• Term Grade BLectureC

'lass Standin EEEEEEEEEEEEEEEEEEEEEE >F Attendance.'ore aluesEEEEEEEE B9FC Assinment.Seat"ork EEEEEEEEE B:FC8ui77esEEEEEEEEEEEEE# EEB;FC

3a-or 0*am EEEEE EEEEEEEEEEEEEEEEEE#


13/16




Government Accountin by Anelito 1# Pun7alan and 3ilaros 3# 'ordona! :F9< edition

R$2$#$n1$s

Government accountin / A 3anaerial Approach by Gope7! 0duardo '#5 J3anilaK/ La 3arinella! $nc#! :F99

Government accountin by Hay! Leon 0d"ard5 Home"ood! $ll#/ 1ichard D# $r"in! :F9:

Onlin$ so$s:

Social Science ournal

A,,$s,$8:

Ms" E8#os$ O" Flo#$sChi$2 Li9#%#i%n

#%8in3 Sys,$-

The radin system of the University is the averain scheme on a semestral basis#

'ourse 'ode.Title/

ACCT '() * )

Date0ffective

+s, S$-$s,$# .(+/*.(+0

Date1evised

Ap#il .(+/

Prepared by/

P12,# 0D3U)D H$LA1$2F%1&l,y



Approved/

Dr# 10)2 1# 1A40LS1hool Di#$1,o#


14/16




• The formula for the final rade is/

,G p I m I f

;

Mhere5

,G ,inal Gradep Prelim Gradem 3idterm Grade

f Pre + ,inal Grade

• The composition of the prelim! mid6term and the pre6final rades are the follo"in/

'lass Standin ?F Assinments1ecitationPro-ects . 1esearch

8ui77es

'ourse 'ode.Title/

ACCT '() * )

Date0ffective

+s, S$-$s,$# .(+/*.(+0

Date1evised

Ap#il .(+/

Prepared by/

P12,# 0D3U)D H$LA1$2F%1&l,y



Approved/

Dr# 10)2 1# 1A40LS1hool Di#$1,o#


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0*amination ;F

• 'lass standin may be taken from recitations! assinments! research "orks and or pro-ects#

• The passin rade is ?= or its equivalent of ;#FF# Here"ith is the radin description

Percentae )umerical 0quivalent Description

69FF 9#FF 0*cellent

>6@ 9#:= Superior

;6= 9#=F ery Good

F6: 9#?= Good

@?6@ :#FF 3eritorious

'ourse 'ode.Title/

ACCT '() * )

Date0ffective

+s, S$-$s,$# .(+/*.(+0

Date1evised

Ap#il .(+/

Prepared by/

P12,# 0D3U)D H$LA1$2F%1&l,y



Approved/

Dr# 10)2 1# 1A40LS1hool Di#$1,o#


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@ :#:= ery Satisfactory

@96@; :#=F Satisfactory

?@6@F :#?= ,airly Satisfactory

?=6?? ;#FF Passin

(elo" ?= =#FF ,ailure

2D 2fficially Dropped

UD Unofficially Dropped

)' )o 'redit

,A ,ailure Due to 0*cessive Absences

'ourse 'ode.Title/

ACCT '() * )

Date0ffective

+s, S$-$s,$# .(+/*.(+0

Date1evised

Ap#il .(+/

Prepared by/

P12,# 0D3U)D H$LA1$2F%1&l,y



Approved/

Dr# 10)2 1# 1A40LS1hool Di#$1,o#

obe- govt.acct revised

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