DETAILED TEACHING SYLLABUS (DTS) AND INSTRUCTOR GUIDE (IG’S)

PHILOSOPHY
The PHILIPPINE COLLEGE OF SCIENCE AND TECHNOLOGY is committed to the pursuit of excellence relative to student’s professional growth and
development.

VISION
PHILIPPINE COLLEGE OF SCIENCE AND TECHNOLOGY envisions producing quality graduates fully equipped with knowledge, attitudes, values and
skills and who are globally competitive in their chosen profession ever ready to render quality services.

MISSION STATEMENT
PHILIPPINE COLLEGE OF SCIENCE AND TECHNOLOGY provides quality education to every student through a well-balanced research oriented
learning environment that develops critical and creative thinking for maximum development of individual’s talents and capabilities.

INSTITUTIONAL OBJECTIVES
In pursuit of its Vision and Mission, PHILIPPINE COLLEGE OF SCIENCE AND TECHNOLOGY will achieve the following:
1. Provide programs and activities that will enhance the development of the students physically, intellectually, culturally, emotionally,
socially, spiritually and morally.
2. Provide college education opportunities to poor but deserving students through the PHILIPPINE COLLEGE OF SCIENCE AND TECHNOLOGY
scholarship grants.
3. Train students with globally competitive technical skills that will make them competent and capable of handling challenges in life.
4. Provide manpower needs of the country with professionally qualified graduates imbued with dignity and high moral values who are
mature, self-reliant, responsible and self-discipline citizens.

SPECIAL OBJECTIVES
To provide the country with globally competit6ive and professionally licensed graduates as integral part of the total manpower needed for the
economic development in the national and international levels.
Issue Date Prepared by: Reviewed by: Recommended by: Approved by:
Revision Status
Instructor Department Head ELSE MARIE T. VILLANUEVA, CPA, MBA ENGR. RAUL GIRONELLA, Sr.
Revision Date
College Dean VP for Academic Affairs

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 COLLEGE OF ACCOUNTANCY AND BUSINESS PROGRAMS

PHILOSOPHY
The Philippine College of Science and Technology, College of Accountancy and Business Programs provides excellent trainings in business
education in a highly competitive world.

GENERAL OBJECTIVES
1. To develop, implement, evaluate and continually improve programs of business education that enhance administrative competence
and entrepreneurial abilities;
2. To develop the professional and technical proficiency of business education students so that they can become effective leaders in
their chosen careers.

SPECIFIC OBJECTIVES

The above goal will be achieved through the following specific objectives:
1. To provide students with basic concepts of economics, finance, management, marketing and business law;
2. To apply these concepts in business and related professions;
3. To inculcate social responsibilities in business;
4. To develop the entrepreneurial potential of students; and
5. To update students with emerging business trends in consonance with information age.
THREE-YEAR DIPLOMA COURSE IN ACCOUNTANCY

PROGRAM OUTCOMES

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 The Three-Year Diploma Course in Accountancy aims to provide a framework for developing the skills and knowledge needed for
employment and self-employment in the progressively dynamic business environment. The Diploma is developed specifically in recognition of
the growing importance of individuals equipped with essential skills and knowledge in accountancy context.

The objectives of the program are to prepare students to embark on a career in the accountancy field or to further continuing education at the
sub-professional level by providing them:
 Knowledge and skills of accounting, economics, management, business law, business communications, numeracy and information
technology;
 Cognitive, communication and interpersonal skills;
 Information technology skills;
 An educational experience to pursue life-long learning; and
 A strong sense of responsibility as a member of the society.

LEARNING OUTCOMES

At the end of this programme, the students should be able to:

1. Demonstrate the understanding of fundamental accounting knowledge and skills for higher level of study, employment or self-
employment.
2. Record financial transactions and prepare financial statements in compliance with acceptable accounting principles for various forms of
organisations, be it profit or not-for-profit.
3. Demonstrate good interpersonal and communication skills in order to function as a member of the society.
4. Demonstrate analytical, judgment and critical thinking skills in decision-making and problem-solving in relations with financial
information and business operations.
5. Develop values, ethics, and skills necessary to embrace a career in accountancy at sub-professional level and for lifelong learning.

COURSE TITLE ACCOUNTING INFORMATION SYSTEM COURSE CODE CAE17

CREDIT UNITS 3 COURSE PREREQUISITE/CO- CAE6

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 REQUISITE
COURSE DESCRIPTION
This course aims to provide students with an overall knowledge and understanding of accounting information systems and
implications of their use in modern business. The course examines the application of accounting information systems in business
particularly in supporting strategic and operational decision-making and operations (e.g. transactions cycles including revenue,
expenditure etc). The course also covers information systems documentation techniques and how AIS are used to record and enable
business processes and transaction processing. The course includes critical evaluation of internal controls, fraud, cybercrime and
information system controls in a business. Contemporary issues including cyber security, big data and information management are
also covered. Students also get hands on experience on using cloud based accounting software, XERO and visual analytics software,
SAS VA.
REFERENCE: 1. ‘A’ Level ICT (2nd ed), by P.M. Heathcote (2000), Payne-Gallway Publishers Ltd ISBN 0-9532490-8-5
2. ‘AS’ Level ICT (1st ed), by P.M. Heathcote, (2000), Payne-Gallway Publishers Ltd ISBN 0-9532490-9-3
COMPETENCE
COURSE INTENDED LEARNING OUTCOMES (CILO’S)
At the end of the course, the student shall be able to:
1. Identify the main issues affecting AIS from enterprise systems and e-commerce.
2. Know basic terminology of Accounting Information Systems, including the qualities that make information useful for decision
making.
3. Document Accounting Information Systems. Prepare basic systems flowcharts and write simple Policy and Procedures.
4. Explain database concepts. Develop and query a simple Access database. Be able to explain the impact of XBRL on accounting
and finance professionals.
5. Define and identify the essential elements of internal controls. Explain the Enterprise Risk Management Framework, and
identify its elements and its application. Explain Information Systems Security, identify the most important components and
how to implement them. Evaluate and communicate the essentials of internal controls to a nonaccounting professional.
6. Learn three Accounting Transaction Cycles and implement in a simple Accounting Software Package (Quickbooks.) Know the
most important controls for each cycle.

CHECK-UP PERIOD

CONTENT/TOPIC INTENDED LEARNING OUTCOME SUGGESTED REFERENCES AND ASSESSMENT TASKS

(ILO’S) TEACHING/LEARNING EQUIPMENTS (AT’s)

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 ACTIVITIES (TLAs)
Chapter 1 By the end of this section Exercises: problems 1. ‘A’ Level ICT (2nd Check Up recitation 1
THE ROLE OF the student should be able chosen by students ed), by P.M.
INFORMATION AND to: should be realistic Heathcote (2000), Check graded work
COMMUNICATION 1. Distinguish clearly and reasonable in Payne-Gallway presentation 1
TECHNOLOGY (ICT) TODAY between data and the sense that the Publishers Ltd ISBN
 Data and information, and objectives planned 0-9532490-8-5 Check up exam
Information appreciate the relevance of may be implemented
 Computer-related information in modern in the time-frame 2. ‘AS’ Level ICT (1st
crime organisations; available. Students ed), by P.M.
 Data protection 2. Understand clearly should be Heathcote, (2000),
legislation computer-related crime encouraged to use Payne-Gallway
 ICT in the modern and the counter-measures different sources of Publishers Ltd ISBN
society employed to combat such information – books, 0-9532490-9-3
 Health and Safety crime; Internet,
3. Appreciate the need for newspapers and
data protection legislation; journals.
4. Have a basic
understanding of how ICT A module is given
is affecting various spheres containing questions
of modern society. that must be
answered and
presented.

PRELIMINARY PERIOD
CONTENT/TOPIC INTENDED LEARNING OUTCOME SUGGESTED REFERENCES AND ASSESSMENT TASKS
(ILO’S) TEACHING/LEARNING EQUIPMENTS (AT’s)
ACTIVITIES (TLAs)

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Chapter 2 By the end of this section Exercises: problems 1. ‘A’ Level ICT (2nd Preliminary recitation 1
INFORMATION: THE TOOLS the student should be able chosen by students ed), by P.M.
REQUIRED TO HANDLE IT to: should be realistic Heathcote (2000), Preliminary graded work
 Computer system 1. Define the basic and reasonable in Payne-Gallway presentation 1
 Microprocessor components of a computer the sense that the Publishers Ltd ISBN
 Input devices system; objectives planned 0-9532490-8-5
 Storage devices 2. Understand the basic may be implemented
 Output devices characteristics of a typical in the time-frame 2. ‘AS’ Level ICT (1st
 Networks in microprocessor; available. Students ed), by P.M.
organisations 3. Be aware of the principal should be Heathcote, (2000),
 Processing modes input devices currently in encouraged to use Payne-Gallway
 User interface in IS use; different sources of Publishers Ltd ISBN
 Management 4. Be aware of the main information – books, 0-9532490-9-3
Information storage devices currently Internet,
System in use; newspapers and
 Data 5. Be aware of the main journals.
representations output devices currently in
 Validation and use; A module is given
verification 6. Define the main issues containing questions
techniques relevant to network that must be
environments in modern answered and
organisations; presented.
7. Distinguish between the
main modes of processing
used;
8. Understand the
importance of user
interfaces for IS and the
main types of user
interfaces found today;
9. Appreciate the fact that

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 all data in computers is
stored in binary format and
that the most frequently
used number bases are
binary and hexadecimal;
10. Demonstrate an
understanding of the
different data
representations;
11. Appreciate that various
verification and validation
techniques exist to
minimize the number of
errors in data
storage/transmission.
Chapter 3 At the end of this chapter, Exercises: problems 1. ‘A’ Level ICT (2nd Preliminary recitation 2
CATEGORIES OF students will be able to: chosen by students ed), by P.M.
SOFTWARE 1. Distinguish between the should be realistic Heathcote (2000), Preliminary graded work
 Software major categories of and reasonable in Payne-Gallway presentation 2
categories software; the sense that the Publishers Ltd ISBN
 System Software 2. Describe the functions of objectives planned 0-9532490-8-5 Preliminary exam
 Application the basic components may be implemented
software found in an operating in the time-frame 2. ‘AS’ Level ICT (1st
 Operating System system; available. Students ed), by P.M.
(OS) 3. Understand the notions should be Heathcote, (2000),
 Software of software capabilities encouraged to use Payne-Gallway
Capabilities with reference to different sources of Publishers Ltd ISBN
upgradeability, ease of use information – books, 0-9532490-9-3
and reliability. Internet,
newspapers and
journals.

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 A module is given
containing questions
that must be
answered and
presented.

MIDTERM PERIOD
CONTENT/TOPIC INTENDED LEARNING OUTCOME SUGGESTED REFERENCES AND ASSESSMENT TASKS
ILO’S) TEACHING/LEARNING EQUIPMENTS (AT’s)
ACTIVITIES (TLAs)
Chapter 4 At the end of the chapter, Exercises: 1. ‘A’ Level ICT (2nd Midterm recitation 1
GENERIC SOFTWARE the students will be able problems chosen ed), by P.M.
 Word processing to: by students should Heathcote (2000), Midterm graded work
 Spreadsheet 1. Become conversant with be realistic and Payne-Gallway presentation 1
 database the nature and capabilities reasonable in the Publishers Ltd ISBN 0-
of the most common sense that the 9532490-8-5
generic software; objectives planned
2. Improve their may be 2. ‘AS’ Level ICT (1st
development skills by using implemented in the ed), by P.M.
generic packages namely time-frame Heathcote, (2000),
word-processing, available. Students Payne-Gallway
spreadsheet and database. should be Publishers Ltd ISBN 0-
encouraged to use 9532490-9-3
different sources of
information –

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 books, Internet,
newspapers and
journals.

A module is given
containing
questions that
must be answered
and presented.

Chapter 5 At the end of this chapter, Exercises: 1. ‘A’ Level ICT (2nd Midterm recitation 2
DATABASE SYSTEMS students will be able to: problems chosen ed), by P.M.
 Introduction to 1. Describe the nature and by students should Heathcote (2000), Midterm graded work
Database systems purpose of database be realistic and Payne-Gallway presentation 2
 Relational Tables systems and how they reasonable in the Publishers Ltd ISBN 0-
 Tools in database work; sense that the 9532490-8-5 Midterm exam
packages 2. Describe the functions of objectives planned
the tools readily available may be 2. ‘AS’ Level ICT (1st
in database packages; implemented in the ed), by P.M.
3. Appreciate the time-frame Heathcote, (2000),
advantages of relational available. Students Payne-Gallway
database systems over should be Publishers Ltd ISBN 0-
traditional file systems. encouraged to use 9532490-9-3
different sources of
information –
books, Internet,
newspapers and
journals.

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 A module is given
containing
questions that
must be answered
and presented.

SEMI-FINAL PERIOD

CONTENT/TOPIC INTENDED LEARNING OUTCOME SUGGESTED REFERENCES AND ASSESSMENT TASKS

(ILO’S) TEACHING/LEARNING EQUIPMENTS (AT’s)
ACTIVITIES (TLAs)
Chapter 6 At the end of this chapter, Exercises: 1. ‘A’ Level ICT (2nd ed), Semi-final recitation 1
INTERNET-RELATED students will be able to: problems chosen by P.M. Heathcote
SOFTWARE 1. Describe internet by students (2000), Payne-Gallway Semi-final graded work
 Introduction to the related terms; should be realistic Publishers Ltd ISBN 0- presentation 1
Internet 2. Describe the capabilities and reasonable in 9532490-8-5
 Internet utility of internet-related utility the sense that the
software software; objectives 2. ‘AS’ Level ICT (1st ed),
 e-commerce 3. Try most of the internet planned may be by P.M. Heathcote,
 e-government utilities listed below; implemented in (2000), Payne-Gallway
 WWW 4. Appreciate that all the time-frame Publishers Ltd ISBN 0-
 Internet protocols internet applications and available. 9532490-9-3
 Security problems utilities run on top of Students should
standard protocols; be encouraged to

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 5. Appreciate existence of use different
software to improve sources of
security. information –
books, Internet,
newspapers and
journals.

A module is given
containing
questions that
must be
answered and
presented.

Chapter 7 Students will learn how to: Exercises: 1. ‘A’ Level ICT (2nd ed), Semi-final recitation 2
SYSTEM DEVELOPMENT 1. Plan the time schedule problems chosen by P.M. Heathcote
 Planning to complete system by students (2000), Payne-Gallway Semi-final graded work
 Analysis Problem objectives; should be realistic Publishers Ltd ISBN 0- presentation 2
Identification and 2. Investigate the client’s and reasonable in 9532490-8-5
Investigation requirements and set the sense that the Semi-final exam
 Feasibility Study objectives during the objectives 2. ‘AS’ Level ICT (1st ed),
 System and design phase; planned may be by P.M. Heathcote,
information 3. Use structured implemented in (2000), Payne-Gallway
requirements techniques involved in the time-frame Publishers Ltd ISBN 0-
 Design system design; available. 9532490-9-3
 Implementation 4. Produce the final Students should
and testing documentation of the be encouraged to
 Maintenance system being developed. use different
sources of

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  System evaluation information –
books, Internet,
newspapers and
journals.

A module is given
containing
questions that
must be
answered and
presented.

FINAL PERIOD
CONTENT/TOPIC INTENDED LEARNING SUGGESTED REFERENCES AND ASSESSMENT TASKS
OUTCOME TEACHING/LEARNING EQUIPMENTS (AT’s)
(ILO’S) ACTIVITIES (TLAs)
Chapter 8 At the end of the chapter Exercises: 1. ‘A’ Level ICT (2nd Final recitation 1
HUMAN COMMUNICATION students will be able to: problems chosen ed), by P.M.
 Introduction to 1. Describe the nature of by students should Heathcote (2000), Final graded work
Communication communication; be realistic and Payne-Gallway presentation 1
 Visual 2. Understand different reasonable in the Publishers Ltd ISBN 0-
communication means of communication; sense that the 9532490-8-5
 The Internet as a 3. Appreciate related objectives planned
Human technologies, their basic may be 2. ‘AS’ Level ICT (1st
Communication functions and relative implemented in the ed), by P.M.
Media advantages; time-frame Heathcote, (2000),
 Internal 4. Appreciate the power available. Students Payne-Gallway
communication in of the Internet as a should be Publishers Ltd ISBN 0-

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 an organization means of human encouraged to use 9532490-9-3
 External communication; different sources of
communication in 5. Understand the information –
an organization information structures books, Internet,
 Use of used for dissemination of newspapers and
Communication information internally journals.
Technologies in a and also externally;
business 6. Describe what e- A module is given
organization business has to offer. containing
 E-business questions that
must be answered
and presented.

Chapter 9 Upon successful Exercises: 1. ‘A’ Level ICT (2nd Final recitation 2
BUSINESS ORGANISATION completion of this problems chosen ed), by P.M.
 Formation of chapter, the students will by students should Heathcote (2000), Final graded work
organizations be able to: be realistic and Payne-Gallway presentation 2
 Types of 1. Describe the reasonable in the Publishers Ltd ISBN 0-
organizations information and different sense that the 9532490-8-5 Final exam
 Characteristics of types of organization in objectives planned
organizations the public and private may be 2. ‘AS’ Level ICT (1st
 Organizational sectors; implemented in the ed), by P.M.
Structure 2. Describe the time-frame Heathcote, (2000),
 Introduction to fundamental available. Students Payne-Gallway
Functional Areas characteristics of an should be Publishers Ltd ISBN 0-
 Documentation organization; encouraged to use 9532490-9-3
 Managing Change 3. Construct an different sources of
organizational chart information –
showing the various books, Internet,

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 working relationships; newspapers and
4. Outline the various journals.
functional areas within
organizations; A module is given
5. Understand the containing
activities that take place questions that
in various departments; must be answered
6. Identify the types of and presented.
documentation used in
offices;
7. Understand how
change can be managed.

COURSE ASSESSMENT:
(Criteria for Grading)
Methods of Evaluation: Students will be evaluated according to the following:
05 Examinations (Check-Up Examination, Preliminary Examination, Mid-Term Examination, Semi-Final Examination and Final Examination);
14 Recitations (Preliminary Recitation, Mid-Term Recitation, Semi-Final Recitation and Final Recitation);
14 Quizzes; and
10 Assessment
The final course grade will be computed according to the following formula:
1. Eighty percent (80%) attendance or better
2. Seventy five percent (75%) general average based on the grading system as follows:
a. Prelim Grade- (5%) (Assignment) + (10%) (Recitation) + (50%) (Quizzes) + (35%)[(Checkup exam + Prelim Exam)/2]
b. Midterm Grade- [(Prelim Grade)+ (TMG)/2]; where :TMG= (5%) (Assignment) + (10%) (Recitation) + (50%) (Quizzes) + (35%) (Midterm Exam)
c. Final Grade = (Midterm Grade) + 2 (TFG)/3; where TFG = (5%) (Assignment) + (10%) (Recitation) + (50%) (Quizzes) + (35%)[(S-Final Exam + Final Exam)/2]

COURSE POLICIES
(Requirements)

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 A. Attendance Procedure: Attendance will be taken at the beginning of each class. Students are expected to attend every class. Students are responsible for all
materials covered during any absence and assignments must be completed by the due date for credit. The absence of four or more lectures and/or labs will result
in a “DROPPED” grade. Missed exams will require proof of extenuating circumstances for any make-up consideration;
B. Absence due to illness: if you are sick, DO NOT ATTEND THE CLASS. Contact the instructor by email, telephone, or cellphone to discuss how will you keep up with
the coursework assignments and complete the tasks assigned.
C. Methods of Instruction: Methods will include lectures and demonstrations that discuss the terms, concepts and formulate of the assigned chapter. During the
lecture a quizzes about the basic concepts of each chapter will be given. The student is expected to read one chapter and solve the assigned problems each week.
This will require an average of five hours of study outside of the classroom each week. The previously assigned problems will be collected for grading and the
solution will be derived in class. This process is designed to help the student thoroughly understand the conce3pts and applications of the material covered.

D. Academic Honesty: All students are expected to behave with academic honest. It is not academically honest, for example, to misrepresent another person’s
worlds or ideas as one’s own, to take credit for someone else’s work or ideas; to cope and paste material from another document or from the internet, to accept
help on a test or to obtain advanced information or confidential test materials or to act in a way that might harm another students’ chance for academic success.
When the instructor believes that a student has failed to maintain academic honesty, he or she may be given an “F” grade, either for the assignment, quiz,
examination, or the course depending upon the severity of the offense.

COURSE TITLE SY/TERM OF EFFECTIVITY PREPARED BY APPROVED BY

ACCOUNTING INFORMATION SYSTEMS SY 2018-2019 ELSE MARIE T. VILLANUEVA, CPA, MBA ENGR. RAUL B. GIRONELLA, MBA
DEAN VICE PRESIDENT FOR ACADEMIC AFFAIRS

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