Republic Central Colleges

Plaridel St., 2009 Angeles City, Philippines

Tel. (045) 405-0121; 888-2853 / Fax (045) 322-5656
COLLEGE OF BUSINESS & ACCOUNTANCY
Bachelor of Science in Accountancy

SYLLABUS IN ACCOUNTING 15
PHILOSOPHY
The total development of man based on Faith, Science, and Virtue.

MISSION
RCC provides quality education and services responsive to the changing needs of students and other stakeholders as well as the local and
global communities through:
 teaching and learning,
 support for students,
 research and development,
 relations with the community, and
 governance and management

VISION
RCC is a highly sustainable and innovative center of excellence in Central Luzon.

GOALS

1. Strengthened quality of teaching and learning

2. Improved recruitment admission, and academic and non-academic support system for students
3. Enhanced research culture
4. Relevant responsive and sustainable community program
5. Effective and efficient organizational structure and system
CORE VALUES
 Responsibility
We perform our duties effectively and efficiently for the best interests of our students and other stakeholders.

 Respect
We uphold human dignity and recognize differences and limitations to create peaceful and harmonious relationship.

 Integrity
We stand for truth, fairness and high ethical standards in the accomplishment of our mission.

 Compassion
We commit our genuine empathy and concern to inspire and empower our students and other stakeholders.

 Commitment
We dedicate ourselves in giving quality education and services to our students and other stakeholders.

 Excellence
We pursue high standards of excellence in the performance of our functions in instruction, research and community extensions.

I. COURSE DESCRIPTION : This is a continuation of Auditing and Assurance Services, Part I, focusing on financial statements audit. It covers
detailed approaches to problems and situations normally encountered in the independent examination of cash,
receivables, inventories, investments, prepaid expenses, deferred charges, property, plant and equipment,
intangibles, liabilities, owners’ equity, and revenue and expenses. It deals specifically with the application of
auditing standards, techniques, and procedures; internal control evaluation; preparation of audit working papers;
introduction of computer application in auditing; audit adjustments; and audit reports pertaining to a medium-sized
manufacturing or trading concern. The determination of audit objectives and audit programs, evaluation of internal
control, and determination of substantive procedures as applied to various accounts are better appreciated as the
transaction cycle approach is employed in the course. Audit working papers and audited financial statements are
the natural outputs of this course leading to the preparation of audit reports

Credit : 6 Units
Number of Hours : (108 hrs.)
Pre-requisite : Accounting 14
II. DESIRED OUTCOMES

RCC Graduate BSA Graduate Outcomes Course Outcomes (CO) Domain

Outcomes
On the completion of the program, graduates On the completion of the course, students should be
should be able to: able to:
Competent Articulate and discuss the latest development in the CO1 Apply the Philippine Standards on Auditing on Psychomotor
Graduate fields of accountancy examination of the fairness of the presentation of the
financial statements

CO2 Discuss the current Philippine Financial Reporting Cognitive

Standards (PFRS) adapted b the Financial Reporting
Standards (FRSC) from the International Financial
Reporting Standards (IFRS) issued by the International
Accounting Standards Board (ASB)

Communicate effectively with stakeholders both CO3 Prepare general purpose financial statements and notes Psychomotor
orally and in writing to financial statements for stakeholders use

Demonstrate working knowledge in the areas of CO4 Perform independent audit of financial statements Psychomotor
financial accounting and reporting, cost accounting
and management, management accounting,
auditing, accounting information systems, taxation CO5 Prepare audit reports and other reports to management Psychomotor
and accounting research

Design an appropriate computer based information Psychomotor

Employ technology as a business tool in capturing CO6 systems in organizations such as financial accounting
financial and non-financial information, preparing system, performance management and monitoring
reports and making decisions system, payroll system and executive information system
 Course Outcomes (CO)
RCC Graduate BSA Graduate Outcomes Domain
Outcomes On the completion of the program, graduates On the completion of the course, students should
should be able to: be able to:
Responsible Work effectively a independently in multi- CO7 Conduct a planning and problem solving meeting to Psychomotor
Graduate disciplinary and multi-cultural teams resolve issued related to a business transaction or
event

Appraise ethical problems/issues in practical CO8 Differentiate either actively or passively subverting Affective
business and accounting situations and recommend the attainment of the organization’s legitimate and
appropriate courses of action tht adhere to the ethical objectives
professional code of ethics
CO9 Relate professional limitations or other constrains Affective
that would preclude responsible judgment or
performance of an activity

Committed and Preserve and promote Filipino historical and cultural CO10 Identify to the contribution of a Professional Filipino Affective
Reflective heritage particularly Kapampangan heritage accountant to the development of the economy in
Lifelong Learner compliance to the Philippine Financial Reporting
Standard, Philippine Act of Accountancy and
Philippine Standards on Auditing

Compassionate Demonstrate corporate citizenship and social CO11 Demonstrate corporate citizenship and social Affective
and Service responsibility, exercise high personal moral and responsibility strategies and compliance action plan
Driven Graduate ethical standards for a business
 III. COURSE OUTLINE

COURSE TIME TEACHING/LEARNING ASSESSMENT

LEARNING OUTCOMES CONTENT/TOPIC
OUTCOME FRAME ACTIVITIES METHOD/TASKS
At the end of the lesson, the learner
will be able to: A. OVERVIEW OF THE AUDIT PROCESS:  Discussion
 Identify and comply with the AUDIT PLANNING  Collaborative
policies in BSA to maximize 1. Overview of Auditing Learning
CO1, learning 1.1 Auditing Defined  Assignment
CO2,
 Describe the nature of financial
1.2 Objective and General Principles of 3 hours  Multimedia
CO8, Auditing (PSA 100) Instruction
statement audits.  Recitation
CO9, 1.3 Major Steps in the Systematic Process of  Research
CO10,  Discuss the objective of Financial Statements Audit 3 hours  Seatwork
auditing.
CO11 1.4 The Audit Process  Students
 Discuss the major phases 2. Audit Planning presentation
in the audit process
 Quiz on the topic

B. EVIDENCE ACCUMULATION AND

 Describe the nature of the EVALUATION – Interim Audit Phase: Tests of  Lecture
CO1, revenue and collection cycle. Controls and Substantive Tests of Transactions  Discussion
CO2,  Describe the major classes of 1. Audit of the Revenue and Collection Cycle:  Collaborative
CO8, transactions in the revenue Tests of Controls and Substantive Tests of Learning
CO9, and collection cycle Transactions  Assignment
CO10,  Identify the documents and 1.1 Nature of the Revenue and Collection 2 hours  Multimedia  Recitation
CO11 accounting records used in the Cycle Instruction  Seatwork
revenue and collection cycle. 1.2 Documents Used in the Revenue and  Research  Students
 Identify essential elements of Collection Cycle and their Audit 2 hours presentation
internal control over sales, sales Significance  Quiz on the topic
adjustments and cash receipts 1.3 Accounting Records in the Revenue and 2 hours
transactions. Collection Cycle
 Describe how to apply 1.4 Audit of Significant Sales Transaction 2 hours
compliance tests of controls and 1.5 Audit of Sales Adjustments Transactions
substantive tests over the 1.6 Audit of Cash Receipts Transactions 2 hours
revenue and collection cycle
transactions
 COURSE TIME TEACHING/LEARNING ASSESSMENT
LEARNING OUTCOMES CONTENT/TOPIC
OUTCOME FRAME ACTIVITIES METHOD/TASKS
CO1, At the end of the lesson, the learner 2. Audit of the Expenditure Cycle: Tests 3 hours  Lecture  Recitation
CO2, will be able to: of Controls and Substantive Tests of  Discussion  Seatwork
CO8,  Describe the nature of the Transactions – I  Collaborative  Students
CO9, expenditure cycle. 2.1 Nature of the Expenditure Cycle Learning presentation
CO10,  Describe the major classes of 2.2 Documents Used in the  Assignment  Quiz on the topic
CO11 transactions in the expenditure Expenditure Cycle and their Audit  Multimedia
cycle. Significance Instruction
 Describe how to apply 2.3 Accounting Records Involved in  Research
compliance tests of the Expenditure Cycle
controls and substantive 2.4 Audit of Acquisitions and Cash
tests over the acquisitions Disbursements Transactions
and cash disbursements
transactions
3. Audit of the Expenditure Cycle: Tests 3 hours  Lecture  Recitation
 Identify the documents and of Controls and Substantive Tests of
 Discussion  Seatwork
CO1, accounting records used in Transactions - II 
 Collaborative Students
CO2, production activities. 3.1 Audit of Payroll Transactions presentation
Learning
CO8,  Describe how to apply 3.2 Audit of Production Cycle
 Assignment  Quiz on the topic
CO9, compliance tests of controls Transactions and Substantive Tests of
CO10, Transactions:  Multimedia
and substantive tests over Instruction
CO11 payroll, production and 3.3 Audit of Inventory Warehousing
 Research
inventory warehousing
transactions
4. Audit of the Financing and Investing 3 hours
 Lecture  Recitation
 Cycle: Tests of Controls and Substantive
Identify the major classes of
Tests of Transactions  Discussion  Seatwork
transactions in the financing and  Collaborative  Students
investing cycles. 4.1 Nature
4.2 Financing Cycle Transactions Learning presentation
 Describe how to apply compliance  Assignment  Quiz on the topic
tests of controls and substantive Investing Cycle Transactions
Documents and Records  Multimedia
tests over major classes of Instruction
transactions in these cycles. Auditing the Financing Cycle
4.3 Auditing the Investing Cycle  Research
 COURSE TIME TEACHING/LEARNING ASSESSMENT
LEARNING OUTCOMES CONTENT/TOPIC
OUTCOME FRAME ACTIVITIES METHOD/TASKS
CO1, At the end of the lesson, the learner C. EVIDENCE ACCUMULATION AND  Lecture  Recitation
CO2, will be able to: EVALUATION – Final Audit Phase:  Discussion  Seatwork
CO8,  Describe the auditors’ objectives Substantive Tests of Balances and  Collaborative  Boardwork
CO9, for the substantive audit of cash in Analytical Procedures Learning  Exercises
CO10, bank and on hand. 1. Substantive Tests of Cash  Assignment  Quiz on the topic
CO11  Explain the nature of the 1.1 Audit of Cash on Hand and in 4 hours  Academic
appropriate audit procedures to Bank consultation or
accomplish the objectives for the 1.2 Objectives and Procedures on 2 hours tutorial
audit of cash. Audit of Cash
 Prepare audit working papers 1.3 Proof of Cash (Four-Column 3 hours
to document the audit Reconciliation)
procedures for cash.

PRELIMINARY EXAMINATION
 Describe the auditors’ objectives  Lecture  Recitation
CO1, for the substantive tests of trade 2. Substantive Tests of Receivables 3 hours  Discussion  Seatwork
CO2, and Sales
accounts and notes receivable and  Demonstration  Boardwork
CO8, sales transactions. 2.1 Audit of Trade Receivables and 3 hours
 Problem solving  Exercises
CO9,  Prepare audit working Sales Balances
CO10, 2.2 Audit Objectives and Procedures 3 hours  Collaborative  Quiz on the topic
papers to document audit learning
CO11 procedures for receivables 2.3 Discussion of Audit
and sales Procedures
 Lecture  Recitation
3. Substantive Tests of Inventories and 3 hours  Discussion  Seatwork
 Describe the auditors’ objectives  Demonstration  Boardwork
for the substantive audit of Cost of Goods Sold
3.1 Substantive Tests of Inventories 3 hours  Problem solving  Exercises
inventories and cost of goods sold.
and Cost of Goods Sold Balances  Collaborative  Quiz on the topic
 Prepare audit working papers to
3.2 Audit Objectives and Procedures 3 hours learning
document audit procedures for
inventories and cost of goods sold 3.3 Discussion of Audit
Procedures
 COURSE TIME TEACHING/LEARNING ASSESSMENT
LEARNING OUTCOMES CONTENT/TOPIC
OUTCOME FRAME ACTIVITIES METHOD/TASKS
CO1, At the end of the lesson, the learner 4. Substantive Tests of Investments  Lecture  Recitation
CO2, will be able to: 4.1 Substantive test of Investments 4 hours  Discussion  Seatwork
CO8,  Describe the auditors’ objectives 4.2 Substantive test of Other 4 hours  Demonstration  Boardwork
CO9, for the substantive tests of Investments  Problem solving  Exercises
CO10, investments in debt and equity 4.3 Audit Objectives and Procedures 2 hours  Collaborative  Quiz on the topic
CO11 securities, marketable and long- learning
term  Academic
 Prepare audit working papers to consultation or
document audit procedures for tutorial
investments in debt and equity
securities MIDTERM EXAMINATION

CO1,  Describe the auditors’ objectives 5. Substantive Tests of Property and 6 hours  Lecture  Recitation
CO2, for the substantive tests of Equipment 
 Discussion Seatwork
CO8, property and equipment. 5.1 Substantive tests of PPE
 Demonstration  Boardwork
CO9,  Prepared audit working papers to 5.2 Audit Objectives and Procedures
 Problem solving  Exercises
CO10, document audit procedures for 5.3 Discussion of Audit Procedures
CO11  Academic tutorial  Quiz on the topic
property and equipment
 Cooperative
6. Substantive Tests of Intangible 6 hours  Assignment
 Describe the auditors’ objectives
for the substantive audit of Assets
intangible assets. 6.1 Substantive test of Intangible assets
 Prepare audit working papers to 6.2 Audit Objectives and Procedures
document audit procedures for 6.3 Discussion of Audit
intangible assets. Procedures
 Describe the nature of the audit
procedures to accomplish the
auditors’ objectives for the audit of
prepaid expenses and deferred
charge
 COURSE TIME TEACHING/LEARNING ASSESSMENT
LEARNING OUTCOMES CONTENT/TOPIC
OUTCOME FRAME ACTIVITIES METHOD/TASKS
CO1, At the end of the lesson, the learner will 7. Substantive Tests of Prepaid 2 hours  Lecture  Recitation
CO2, be able to: Expenses and Deferred Charges  Discussion  Seatwork
CO8,  Prepare audit working papers to 7.1 Audit Objectives  Demonstration  Boardwork
CO9, document audit procedures for 7.2 Substantive Audit Procedures  Problem solving  Exercises
CO10, prepaid expenses and deferred  Academic tutorial  Quiz on the topic
CO11 charges 8. Substantive Tests of Liabilities  Cooperative
 Describe the auditors’ objectives for 8.1 Substantive test of Liabilities 2 hours Group Assignment
the substantive audit of liabilities. 8.2 Audit of Current Liabilities 2 hours
 Understand and prepared audit 8.3 Audit of Long-term Liabilities 2 hours
working papers to document audit
procedures for liabilities
9. Substantive Tests of Owners’
CO1,  Describe the auditors’ objectives for Equity Accounts  Lecture  Recitation
CO2, the substantive audit of owners’ equity 9.1 Audit of Sole Proprietorship and 
 Discussion Seatwork
CO8, Partnership 2 hours
accounts.  Demonstration  Boardwork
CO9,  9.2 Audit of Stockholders’ Equity 2 hours
Prepare audit working papers to  Problem solving  Exercises
CO10, document audit procedures for Accounts
CO11 9.3 Discussion of Audit Procedures  Academic tutorial  Quiz on the topic
owners’ equity accounts  Cooperative
Group Assignment
 Describe the auditors’ objectives for 10. Substantive Tests of Income
CO1, the substantive audit of income Statement Accounts
CO2, 10.1 Substantive Audit of the 2 hours  Lecture  Recitation
statement accounts. 
CO8, Revenue and Expense  Discussion Seatwork
 Describe the nature of the audit 
CO9, Accounts  Demonstration Boardwork
procedures to accomplish the auditors’ 
CO10, 10.2 Audit Objectives 2 hours  Problem solving Exercises
objectives for the audit of income
CO11 10.3 Auditor’s Approach in the  Academic tutorial  Quiz on the topic
statement accounts.
 Understand and prepared audit
Examination of Revenues and 2 hours  Cooperative
Expenses Group Assignment
working papers to document audit
10.4 Analytical Review of
procedures for income statement
Operations
accounts.
10.5 Account Analysis
 COURSE TIME TEACHING/LEARNING ASSESSMENT
LEARNING OUTCOMES CONTENT/TOPIC
OUTCOME FRAME ACTIVITIES METHOD/TASKS
CO1, At the end of the lesson, the learner
CO2, will be able to: D. COMPLETING THE AUDIT AND 2 hours  Lecture  Recitation
CO3,  Explain the various issues that the REPORT PREPARATION  Discussion  Seatwork
C04 auditor considers in completing 1. Completing the Audit  Demonstration  Boardwork
CO8, the audit 1.1 Related Party Transactions  Problem solving  Exercises
CO9,  Describe the letter of inquiry to 1.2 Subsequent Events Review  Academic tutorial  Quiz on the topic
CO10, client’s legal counsel. 1.3 Letters of Inquiry / Review for  Cooperative
CO11  Discuss the contents of the Contingent Liabilities Group Assignment
representation letter obtained from 1.4 Evaluation of Going Concern
client management. Assumption
1.5 Management Representations
1.6 Analytical Procedures
1.7 Evaluating Findings,
Formulating an Opinion and
Drafting the Audit Report

CO1,  Discuss how the auditor evaluates 2. Preparation of Audited Financial 2 hours  Lecture  Recitation
CO2, Statements-Summary of Principles 
evidence in the formulation of  Discussion Seatwork
CO3, opinion on the entity’s financial and Guidelines in Financial
 Demonstration  Boardwork
C04 statements Statements Preparation
 Problem solving  Exercises
CO8, 3. Comprehensive Audit of Balance 2 hours
CO9, Sheet and Income Statement  Academic tutorial  Quiz on the topic
 Knew the principles and guidelines  Cooperative
CO10, in financial statement preparation. Accounts
CO11 3.1 Evaluating Audit Findings Group Assignment
 Prepare the following statements
in accordance with the generally 4. Writing the Audit Report 2 hours
accepted accounting principles: 4.1 The Standard Unqualified
Auditor’s Report
 Prepare adjusting entries to 4.2 Requirements of the Standard
correct errors of commissions and Unqualified Audit Report
omissions of the client. 4.3 Basic Elements of the
Standard Unqualified Audit
Report (ISA 700)
 COURSE TIME TEACHING/LEARNING ASSESSMENT
LEARNING OUTCOMES CONTENT/TOPIC
OUTCOME FRAME ACTIVITIES METHOD/TASKS
At the end of the lesson, the learner 4.4 Explanatory Language Added to  Lecture  Recitation
CO1, will be able to: the Standard Audit Report  Discussion  Seatwork
CO2,  Determine the corrected or audited 4.5 Long-form Reports  Demonstration  Boardwork
CO3, balances of accounts that will 4.6 Circumstances Requiring a 2 hours  Problem solving  Exercises
C04 appear on the financial statements. Departure from an Unqualified  Academic tutorial  Quiz on the topic
CO8,  Prepare audited financial Opinion  Cooperative
CO9, Statements 4.7 Different Opinions on Different Group Assignment
CO10, Statements Reports on
CO11  Describe the nature and need for Comparative Statements
the audit report. 4.8 Comparative Financial
 Specify conditions that justify Statements in Audit Reports
issuing the standard unqualified
audit report and describe the
report.
 List the circumstances requiring a
departure from an unqualified
opinion.
 Draft appropriately modified audit
reports under a variety of
circumstances FINAL EXAMINATION

Total hours (including quizzes) 102

IV. COURSE OUTPUT/COURSE REQUIREMENTS

As evidence of attaining the above learning outcomes, the student has to do and submit the following:

a. Knowledge of Concepts (Major Examinations, Quizzes, Graded Recitation, Class Participation, Assignments & Activities) – CO1, CO2
b. Application of the Philippine Standards on Auditing on examination of the fairness of the presentation of the financial statements thru the
preparation of working audit papers- CO3
c. Research work
d. Community Service- an 8 hour community service will rendered before the semester will end

V. GRADING SYSTEM

Class Standing 67%

Quizzes 40%
Seatwork 30%
Recitation/Participation/ 20%
Boardwork/Research
Assignment/others 10%
Major Exam 33%
TOTAL 100%

Formula for the Computation of Grades

Prelim Grade (PG) = Final Grade (FG) =

(Class Standing X 2) + Prelim Exam CS + {[(Pre-Final X 30%) + (FE X 70%) }X 2} + MTG
3 3 .
2
Mid-term Grade (MTG) =
(CS X 2) + Mid-term Exam + PG
3 .
2
VI. REFERENCES

TEXTBOOK:

Cabrera, E. (2017). Applied Auditing. Manila; GIC Enterprises.

BOOKS:

1. Cabrera, E.(2017). Auditing Theory. Manila: GIC Enterprises & CO,

2. Cabrera E. ( 2015) Assurance Principles, Professional Ethics and Good Governance. Manila: GIC Enterprises & CO,
3. Cabrera, E. (2015). Comprehensive CPA Examination Reviewer, Auditing Problems. Manila: GIC Enterprises
4. CPE Committee. ( 2014). The New Philippine Standards on Auditing. Manila: Made Easy Books
5. CPD Committee. (2016). PFRS. Manila; PICPA
6. Roque, G. ( 2016-2017). CPA Examination Reviewer: Auditing Problems. Manila; GIC Enterprises.
7. Salosagcol, JG., Tui, M.F. and Hermosilla, R. E.. (2014). Auditing Theory, A Guide to understanding PSA. Manila: GIC Enterprises & CO,
8. Uberita, C. ( 2015). Practical Accounting 1 CPA Reviewer. Manila: GIC Enterprises
9. Valix, C. ( 2017). Practical Accounting I, CPA Examination Vol 1 and 2. Manila: GIC Enterprises.
10. Valix, C. (2017). Theory of Accounts Volume 1 and 2. Manila: CIG Enterprises Company
11. Valix, C., Peralta, J. and Valix, C. (2019). Intermediate Accounting , Vol. 1, 2 and 3. Manila: CIG Enterprises Company

WEBSITE:

Accounting Review Materials. Retrieved https://accountingreviewmaterials.wordpress.com/2014/09/27/auditing-problems-cpar/.

Cummingham, V. Cash Audit Procedures. Assertions & Objectives Management Cash. Retrieved on June 2, 2019 from
https://www.google.com/search?q=audit+procedures+for+cash&oq=audit+procedures+for+cash&aqs=chrome..69i57j0l5.19044j0j8&sourceid=chrom
e&ie=UTF-8#

Audit procedure for cash. Retrieved on May 4, 2018 from https://bizfluent.com/about-5420948-audit-procedures-cash.html.

Audit procedure for receivables. Retrieved from http://students.asalamjan.com/uploads/Sample-Substantive-Procedures-All.pdf.

Audit Readiness (4) – Property, Plant and Equipment. Retrieved on June 4, 2019 from https://www2.deloitte.com/ng/en/pages/audit/articles/financial-
reporting/audit-readiness-4-property-plant-and-equipment.html

PH Accountancy-Bringing the Gap. Retrieved on May 20, 2018 from http://ph-accountancy.blogspot.com/2010/01/review-materials-auditing.html.

Audit of Equity: Internal Control Measures and Substantive Procedures. (2016). Retrieved on May 20, 2018 from
https://philippinecpareview.blogspot.com/2016/07/audit-of-equity-internal-control.html

Audit Test of Controls: Definition, Explanation, and Example. Retrieved on June 2, 2019 from
https://www.google.com/search?q=audit+test+of+controls+and+substantive+tests&ei=W_kEXZaOKNSXr7wP5PaXqAs&start=30&sa=N&ved=0ahUK
EwjWp5uv0uviAhXUy4sBHWT7BbU4FBDy0wMIeQ&biw=1024&bih=489#

VII. SUMMARY OF REVISIONS

Revision Date Created by Short Description of Changes

November 6, Dr. Gloria B. Abrazado / 1. Inclusion of RCC’s Vision, Mission, and Core Values
2013 Dean Pacencia H. Gamino / 2. Inclusion of Program Outcomes and Learning Domains
Ms. Erlinda J. Hipolito
June 9, 2014 Ms. Erlinda J. Hipolito 1. Inclusion of updated references. Used latest text book
2. Inclusion of finalized Program Outcomes
November 5, Dr. Gloria B. Abrazado / 1. Inclusion of revised Vision, Mission, Goals, and Values Statement
2014 Dean Pacencia H. Gamino / 2. Proper placement of desired outcomes, and parts of syllabus
Ms. Erlinda J. Hipolito 3. Changed specific objectives in the course outline to learning outcomes
College Faculty Members 4. Proper terms were used under references
5. Inclusion of course output/course requirements
6. Inclusion of the table of summary of revision
February 8, 2015 Dean Pacencia H. Gamino / 1. Inclusion of revised RCC Graduate outcomes
Ms. Erlinda J. Hipolito 2. Inclusion of revised Program outcome

August 17, 2015 Erlinda J. Hipolito 1. Inclusion of revised Mission and Goals
2. Inclusion of additional teaching methods
3. Inclusion of updated references. Used latest text book
July 6, 2016 Erlinda J. Hipolito 1. Inclusion of revised Mission, Vision, Core Values
2. Inclusion of additional teaching methods
 3. Inclusion of updated references. Used latest text book
July 22, 2016 Dean Pacencia H. Gamino / 1. Inclusion of revised Mission, Vision, Core Values
Ms. Erlinda J. Hipolito 2. Inclusion of updated references. Used latest text book
College Faculty Members
June 2, 2017 Ms. Erlinda J. Hipolito 1. Inclusion of updated references. Used latest text book
June 3, 2018 Ms. Erlinda J. Hipolito 1. Inclusion of updated references including website references
June 10, 2019 Ms. Erlinda J. Hipolito 2. Inclusion of updated references including website references

Prepared by: Approved by:

Erlinda J. Hipolito, CPA, MBM Pacencia H. Gamino, CPA, Phd. (CAR)

Faculty Dean