MASTERS TECHNOLOGICAL INSTITUTE OF MINDANAO

COURSE SYLLABUS IN ACTG 15

Second Semester, A. Y. 2020-2021

VISION OF THE INSTITUTION

A renowned leading institution of quality programs in Accountancy, Technology, Information System, Office Management and Education.

MISSION OF THE INSTITUTION

To provide quality educational programs equipped with technological and entrepreneurial skills grounded with moral values to meet the global standards through relevant instructions,
research, extension and production with sustainable economic and socio-cultural impact that will benefit the Institute and the community at large.

GOALS OF THE INSTITUTION

 To produce highly employable Certified Public Accountants(CPA) and TESDA National Certification passers;
 To establish linkages and networks with local, national, and international organizations;
 To conduct relevant research and extension activities responsive to the needs of the communities, and
 To produce graduates endowed with the MTIM core values.

CORE VALUES

MTIM is committed to quality education through cooperativism anchored on professionalism and Ethical principles .

Under professionalism : Quality of Service, Excellence, Commitment to Work and Accountability.

Under ethical principles: Moral Ascendency, Transparency, integrity and Respect.

PROGRAM OUTCOMES (Common to all programs in all types of schools)CMO 27 S. 2017

A. Articulate and discuss the latest developments in the specific field of practice; (PQF level 6 descriptor)
B. Effectively communicate orally and in writing using English and Filipino;
C. Work effectively and independently in multi-disciplinary and multi-cultural themes;
D. Act in recognition of professional, social, ethical, and environmental responsibility ;and
E. Preserve and promote “Filipino historical and cultural heritage” (based on RA 7722)
PROGRAM OUTCOMES (Common to the Business and Management Discipline)CMO 27 S. 2017

F. Describe the basic functions of management such as planning, organizing, leading and controlling;
G. Identify and describe the basic concepts that underlie each of the functional areas of business (marketing, finance, human resources management, production and operations
management, information technology and strategic management) and employ these concepts in various business situations;
H. Select the proper decision making tools to critically, analytically and creatively solve problems and drive results;
I. Express clearly and communicate effectively with stakeholders both in oral and written forms;
J. Apply information and communication technology ( ICT) skills as required in the business environment;
K. Work effectively with other stakeholders and manage conflict in the workplace;
L. Organize and lead groups to plan and implement business related activities;
M. Demonstrate corporate citizenship and social responsibility; and
O. Exercise high personal moral and ethical standards.

PROGRAM OUTCOMES (Specific to a BS Accountancy )CMO 27 S. 2017

P. Resolve business issues and problems with a global and strategic perspective using knowledge and technical proficiency in the areas of financial accounting and reporting, cost
accounting and management, accounting and control, taxation, and accounting information systems;
Q. Conduct accountancy research through independent studies of relevant literature and appropriate use of accounting theory and methodologies;
R. Employ technology as a business tool in capturing financial and non-financial information, generating reports and making decisions;
S. Apply knowledge and skills to successfully respond to various types of assessments; and (including professional licensure and certifications); and
T. Confidently maintain a commitment to good corporate citizenship, social responsibility and ethical practice in performing functions as an accountant.

A. COURSE INFORMATION
Course No./Title: ACTG 15 – Intermediate Accounting Part 2

Course Credit: 6 units,

Course Component 18 weeks, Effort: 6 hours per week

Delivery Mode: Synchronous and Asynchronous (remotely supervised)

Course Description: Intermediate accounting deals with the preparation and presentation of financial reports in accordance with the financial reporting framework. It
covers understanding and application of accounting standards relating to nature and composition of accounts, initial recognition, measurement,
and presentation in the financial statements. This is the second of a three-part study in financial accounting which focuses on the accounting for
liabilities and equity.

Learning Culminating Outcome: At the end of the course, Learners are expected to analyze accounting transactions, prepare accounting entries, summarize the effects of the
transactions, and prepare and present the accounts in the financial statements in conformity with the financial reporting framework, using mini
case studies.

Prerequisite: ACTG 14

Co-requisite: None
Evaluation Criteria Passing the course requires at least 70% of the total score of activities and examinations

B. COURSE GOALS AND ITS RELATIONSHIP TO THE PROGRAM OUTCOMES

PROGRAM OUTCOMES
Common to All Common to Business and Management Specific to BS
COURSE GOALS Programs Discipline Accountancy

A B C D E F G H I J K L M N O P Q R S T
1. The learners shall be able to account for current liabilities √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √

2. The learners shall be able to account for notes payable √ √ √ √ √ √ √ √ √ √ √ √ √ √ √

3. The learners shall be able to account for bonds payable and √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √

compound financial instruments

4. The learners shall be able to state the accounting requirements for √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √

provisions, contingent liabilities and contingent assets

5. The learners shall be able to account for short-term employee benefits √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √

and defined contribution retirement plans.

6. The learners shall be able to account for defined benefits retirement √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √

plans, other long-term benefits, and termination benefits.

7. The learners shall be able to account for leases by lessees. √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √

8. The learners shall be able to account for leases by lessors. √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √

9. The learners shall be able to account for income taxes √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √

10. The learners shall be able to account for the issuance, reacquisition √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
and retirement of shares.

11. The learners shall be able to account for distributions to owners, √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √

recapitalization, and quasi-reorganization

12. The learners shall be able to account for equity-settled share-based √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √

payment transactions
13. The learners shall be able to account for cash-settled share-based √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
payment transactions and share-based transactions with cash
alternatives
14. The learners shall be able to compute for book value per share √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
 15. The learners shall be able to compute for earnings per share √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √

C. THE LEARNING PLAN

Duration/ INTENDED LEARNING TEACHING AND LEARNING ACTIVITIES Assessment Evidence of
Topic Learning Resources
Effort OUTCOME (ILO) (TLA) Strategies/ Tools Outcome
PRELIM COVERAGE
Duration: Module 1 The learners are expected Online Instructional Application Activity Module 1:
1 Week to be able to:  Forum: Students share their understanding Materials: 1. Seat works Learning Plan
CURRENT on the accounting for current liabilities.  Laptop 2. Recitation
LIABILITIES 1. State the recognition  Lecture: Students watch video and  Power point 3. Quizzes
Effort: 6 criteria for liabilities and powerpoint presentation about the topic. presentation
hours/week 1. Financial and Non- their essential  Application Activity: Application of  Book
characteristics. Tool
financial liabilities concepts by answering illustrative problems.
Prepared seat
2. Recognition and 2. Identify the  Virtual Consultation: Google Meet
measurement characteristics of a  Peer Evaluation works/quizzes
3. Trade and Non- financial liability.
trade payables 3. State the initial and Offline
4. Refinancing subsequent
agreement measurements of  Seatwork/Quiz: Students individually work on
answering given seatwork.
 financial and non-
financial liabilities.  Open learning guide for Module 1 from your
4. Classify liabilities as learning packets and follow the designated
current and noncurrent. activities.

Duration: Module 2 The learners are expected Online Instructional Application Activity Module 2:
1 Week to be able to:  Forum: Students share their understanding Materials: 1. Seat works Learning Plan
NOTES PAYABLE on the accounting for notes payable.  Laptop 2. Recitation
1. State the initial and  Lecture: Students watch video and  Power point 3. Quizzes
Effort: 6 1. Measurement subsequent powerpoint presentation about the topic. presentation
hours/week 2. Loans payable measurement of notes  Application Activity: Application of  Book
and loans payable. Tool
concepts by answering illustrative problems.
Prepared seat
2. Apply present value  Virtual Consultation: Google Meet
factors properly.  Peer Evaluation works/quizzes
3. Prepare amortization
tables. Offline
Explain the accounting for
 Seatwork/Quiz: Students individually work on
origination fees on loans
answering given seatwork.
payable.  Open learning guide for Module 2 from your
learning packets and follow the designated
activities.
Duration: Module 3 The learners are expected Online Instructional Application Activity Module 3:
1 Week Materials: Learning Plan
 BONDS PAYABLE & to be able to:  Forum: Students share their understanding  Laptop 1. Seat works
OTHER CONCEPTS on the accounting for bonds payable & other  Power point 2. Recitation
Effort: 6 1. State the initial and concepts. presentation 3. Quizzes
hours/week 1. Bonds payable subsequent  Lecture: Students watch video and  Book
2. Compound measurement of bonds powerpoint presentation about the topic.
Tool
financial payable.  Application Activity: Application of
instruments 2. Account for compound concepts by answering illustrative problems. Prepared seat
3. Derecognition financial instruments.  Virtual Consultation: Google Meet works/quizzes
4. Offsetting 3. Explain the accounting  Peer Evaluation
for derecognition of
liabilities. Offline
4. State the requirements
for the offsetting of  Seatwork/Quiz: Students individually work on
financial assets and answering given seatwork.
financial liabilities.  Open learning guide for Module 3 from your
learning packets and follow the designated
activities.
Duration: Module 4 The learners are expected Online Instructional Application Activity Module 4:
1 Week to be able to:  Forum: Students share their understanding Materials: 1. Seat works Learning Plan
PROVISIONS, on the accounting for provisions, contingent  Laptop 2. Recitation
CONTINGENT 1. State the recognition liabilities & contingent assets.  Power point 3. Quizzes
Effort: 6 LIABILiTIES, & criteria for provisions.  Lecture: Students watch video and presentation
hours/week
CONTINGENT 2. Differentiate the powerpoint presentation about the topic.  Book
Tool
ASSETS
accounting  Application Activity: Application of
requirements of a concepts by answering illustrative problems. Prepared seat
provision, a contingent  Virtual Consultation: Google Meet works/quizzes
1. Provisions
liability and a contingent  Peer Evaluation
2. Contingent
asset.
liabilities
3. Describe the available Offline
3. Contingent assets
measurement bases for
a provision.  Seatwork/Quiz: Students individually work on
4. Account for provisions. answering given seatwork.
 Open learning guide for Module 4 from your
learning packets and follow the designated
activities.
MIDTERM COVERAGE
Duration: Module 5 The learners are expected Online Instructional Application Activity Module 5:
1 Week to be able to:  Forum: Students share their understanding Materials: 1. Seat works Learning Plan
EMPLOYEE on the accounting for employee benefits and  Laptop 2. Recitation
BENEFITS (PART 1) 1. Differentiate between defined contribution plan.  Power point 3. Quizzes
Effort: 6 the four classifications  Lecture: Students watch video and presentation
hours/week 1. Employee benefits of employee benefits powerpoint presentation about the topic.  Book
Tool
2. Profit sharing and under PAS 19.  Application Activity: Application of
Bonus plan 2. State the timing of the concepts by answering illustrative problems. Prepared seat
3. Defined recognition of employee  Virtual Consultation: Google Meet works/quizzes
contribution plans benefits.  Peer Evaluation
 3. Differentiate between a
defined contribution Offline
plan and a defined  Seatwork/Quiz: Students individually work on
benefit plan. answering given seatwork.
4. Account for defined  Open learning guide for Module 5 from your
contribution plans. learning packets and follow the designated
activities.
Duration: Module 6 The learners are expected Online Instructional Application Activity Module 6:
2 Week to be able to:  Forum: Students share their understanding Materials: 1. Seat works Learning Plan
EMPLOYEE on the accounting for Defined Benefits  Laptop 2. Recitation
BENEFITS (PART 2) 1. State the accounting Plans, Other long-term benefits and  Power point 3. Quizzes
Effort: 6 procedures for defined presentation
Termination benefits.
hours/week 1. Defined Benefits benefit plans.  Book
Plans 2. State the components  Lecture: Students watch video and Tool
2. Other long-term of the defined benefit powerpoint presentation about the topic. Prepared seat
benefits cost.  Application Activity: Application of works/quizzes
3. Termination 3. Describe the accounting concepts by answering illustrative problems.
benefits for other long-term  Virtual Consultation: Google Meet
employee benefits and  Peer Evaluation
termination benefits.
Offline
 Seatwork/Quiz: Students individually work on
answering given seatwork.
 Open learning guide for Module 6 from your
learning packets and follow the designated
activities.
Duration: Module 7 The learners are expected Online Instructional Application Activity Module 7:
2 Week to be able to:  Forum: Students share their understanding Materials: 1. Seat works Learning Plan
LEASES (PART 1) on the Accounting for leases by lessees.  Laptop 2. Recitation
1. Identify a lease.  Power point
 Lecture: Students watch video and 3. Quizzes
Effort: 6 1. Identifying a lease 2. Account for leases by a presentation
powerpoint presentation about the topic.
hours/week 2. Accounting for lessee using the  Book
leases by lessees  Application Activity: Application of Tool
general recognition.
concepts by answering illustrative problems. Prepared seat
3. Account for leases by a
 Virtual Consultation: Google Meet works/quizzes
lessee using the
 Peer Evaluation
recognition exemption.
Offline
 Seatwork/Quiz: Students individually work on
answering given seatwork.
 Open learning guide for Module 7 from your
learning packets and follow the designated
activities.
Duration: Module 8 The learners are expected Online Instructional Application Activity Module 8:
1 Week  Forum: Students share their understanding Materials: 1. Seat works Learning Plan
 LEASES (PART 2) to be able to: on the Accounting for leases by lessors,  Laptop 2. Recitation
Finance lease & Operating lease.  Power point 3. Quizzes
Effort: 6 1. Accounting for 1. Identify the lease  Lecture: Students watch video and presentation
hours/week leases by lessors classifications by a powerpoint presentation about the topic.  Book Tool
2. Finance lease lessor.  Application Activity: Application of
3. Operating lease 2. State the indicators of a Prepared seat
concepts by answering illustrative problems.
4. Sale and leaseback finance lease.  Virtual Consultation: Google Meet works/quizzes
transactions 3. Account for a finance  Peer Evaluation
lease by a lessor.
4. Account for an Offline
operating lease by a
lessor.  Seatwork/Quiz: Students individually work on
5. Account for a sale and answering given seatwork.
leaseback transaction Open learning guide for Module 8 from your
by a seller-lessee and a learning packets and follow the designated
buyer-lessor. activities.

SEMIFINAL COVERAGE
Duration: Module 9 The learners are expected Online Instructional Application Activity Module 9:
2 Weeks to be able to:  Forum: Students share their understanding Materials: 1. Seat works Learning Plan
INCOME TAXES on the accounting for income taxes.  Laptop 2. Recitation
1. Explain why the profit  Power point
 Lecture: Students watch video and 3. Quizzes
Effort: 6 1. Permanent and presented in the presentation
powerpoint presentation about the topic.
hours/week Temporary financial statements  Book
Differences  Application Activity: Application of Tool
may be different from
2. The Asset-Liability concepts by answering illustrative problems. Prepared seat
the taxable profit.
Method  Virtual Consultation: Google Meet works/quizzes
2. Determine the tax base
3. Measurement  Peer Evaluation
of assets and liabilities.
4. Presentation 3. Compute for income tax
expense and current tax Offline
expense.  Seatwork/Quiz: Students individually work on
4. Compute for deferred answering given seatwork.
tax assets and deferred  Open learning guide for Module 9 from your
tax liabilities. learning packets and follow the designated
activities.
Duration: Module 10 The learners are expected Online Instructional Application Activity Module 10:
1 Week to be able to:  Forum: Students share their understanding Materials: 1. Seat works Learning Plan
SHAREHOLDERS’ on the Accounting for share capital, treasury  Laptop 2. Recitation
EQUITY (PART 1) 1. State the components shares and retirement of shares, Origination  Power point 3. Quizzes
Effort: 6 of shareholders’ equity. presentation
of other equity instruments and donated
hours/week 1. Accounting for 2. Account for the initial  Book
issuances of shares of capital. Tool
share capital
2. Accounting for stocks.  Lecture: Students watch video and Prepared seat
treasury shares 3. Account for the powerpoint presentation about the topic. works/quizzes
and retirement of reacquisition and  Application Activity: Application of
shares retirement of shares of concepts by answering illustrative problems.
 3. Origination of other stocks.  Virtual Consultation: Google Meet
equity instruments 4. Account for stock rights,  Peer Evaluation
4. Accounting for convertible preference
donated capital shares and donated Offline
capital.
 Seatwork/Quiz: Students individually work on
answering given seatwork.
 Open learning guide for Module 10 from your
learning packets and follow the designated
activities.
Duration: Module 11 The learners are expected Online Instructional Application Activity Module 11:
1 and ½ to be able to:  Forum: Students share their understanding Materials: 1. Seat works Learning Plan
Week SHAREHOLDERS’ on the accounting for Retained earnings,  Laptop 2. Recitation
EQUITY (PART 2) 1. Account for distributions Dividends, Other components of equity,  Power point 3. Quizzes
to owners. presentation
Recapitalization and Quasi-reorganization.
Effort: 6 1. Retained earnings 2. Account for  Book
hours/week 2. Dividends recapitalization and  Lecture: Students watch video and Tool
3. Other components quasi-reorganization. powerpoint presentation about the topic. Prepared seat
of equity  Application Activity: Application of works/quizzes
4. Recapitalization concepts by answering illustrative problems.
5. Quasi-  Virtual Consultation: Google Meet
reorganization  Peer Evaluation

Offline
 Seatwork/Quiz: Students individually work on
answering given seatwork.
 Open learning guide for Module 11 from your
learning packets and follow the designated
activities.
FINAL COVERAGE
Duration: Module 12 The learners are expected Online Instructional Application Activity Module 12:
1 Weeks to be able to:  Forum: Students share their understanding Materials: 1. Seat works Learning Plan
SHARE-BASED on the accounting for Share-based payment  Laptop 2. Recitation
PAYMENTS (PART 1) 1. Define a share-based transactions, Recognition & Equity-settled  Power point 3. Quizzes
Effort: 6 payment transaction. presentation
share-based payment transactions.
hours/week 1. Share-based 2. State the accounting  Book
payment methods applicable to  Lecture: Students watch video and Tool
transactions share-based payment powerpoint presentation about the topic. Prepared seat
2. Recognition transactions with (a)  Application Activity: Application of works/quizzes
3. Equity-settled non-employees and (b) concepts by answering illustrative problems.
share-based employees.  Virtual Consultation: Google Meet
payment 3. Account for share-  Peer Evaluation
transactions based compensation
plans. Offline
 Seatwork/Quiz: Students individually work on
answering given seatwork.
  Open learning guide for Module 12 from your
learning packets and follow the designated
activities.
Duration: Module 13 The learners are expected Online Instructional Application Activity Module 13:
1 Week to be able to:  Forum: Students share their understanding Materials: 1. Seat works Learning Plan
SHARE-BASED on the accounting for Cash-settled share-  Laptop 2. Recitation
PAYMENTS (PART 2) 1. Account for cash-settled based payment transactions, Choice  Power point 3. Quizzes
Effort: 6 share-based payment presentation
between equity and cash settlement.
hours/week 1. Cash-settled share- transactions.  Book
based payment 2. Account share-based  Lecture: Students watch video and Tool
transactions transactions with cash powerpoint presentation about the topic. Prepared seat
2. Choice between alternatives.  Application Activity: Application of works/quizzes
equity and cash concepts by answering illustrative problems.
settlement  Virtual Consultation: Google Meet
 Peer Evaluation

Offline
 Seatwork/Quiz: Students individually work on
answering given seatwork.
 Open learning guide for Module 13 from your
learning packets and follow the designated
activities.
Duration: Module 14 The learners are expected Online Instructional Application Activity Module 14:
1 Week to be able to:  Forum: Students share their understanding Materials: 1. Seat works Learning Plan
BOOK VALUE PER on the Formulas and computations of book  Laptop 2. Recitation
SHARE 1. Define book value per value per share.  Power point 3. Quizzes
Effort: 3 share. presentation
 Lecture: Students watch video and
hours/week Formulas and 2. Compute for book value  Book
powerpoint presentation about the topic. Tool
computations per share.
 Application Activity: Application of Prepared seat
concepts by answering illustrative problems. works/quizzes
 Virtual Consultation: Google Meet
 Peer Evaluation

Offline
 Seatwork/Quiz: Students individually work on
answering given seatwork.
 Open learning guide for Module 14 from your
learning packets and follow the designated
activities.
Duration: Module 15 The learners are expected Online Instructional Application Activity Module 15:
1 Week to be able to:  Forum: Students share their understanding Materials: 1. Seat works Learning Plan
EARNINGS PER on the accounting for Basic EPS and Diluted  Laptop 2. Recitation
SHARE 1. Compute for basic EPS.  Power point 3. Quizzes
Effort: 6 earnings per share. presentation
 Lecture: Students watch video and
hours/week 1. Basic EPS 2. Compute for diluted powerpoint presentation about the topic. Book Tool
2. Diluted EPS earnings per share.  Application Activity: Application of Prepared seat
concepts by answering illustrative problems. works/quizzes
 Virtual Consultation: Google Meet
 Peer Evaluation

Offline
 Seatwork/Quiz: Students individually work on
answering given seatwork.
 Open learning guide for Module 15 from your
learning packets and follow the designated
activities.

D. REFERENCES:

Books:

ZEUS VERNON MILLAN, Intermediate Accounting 2, 2020 Edition

CONDRADO VALIX, Intermediate Accounting 2, 2019 Edition

PPT
Videos

E. CLASSROOM MANAGEMENT
1. Learning Materials
C1: The learning kits are provided for you to be picked up at the school. In the learning kit you will find the syllabus, learning guide + modules, some reading materials,
presentations and a few videos.
C2-3 The SILID ARALAN will the main online platform for this course. You can check out this by logging into your mtim.wela.ph account

2. Submissions
C1-2-3: You are supposed to pass the modules in regular periods: Prelim, MidTerm, Semi-Finals and Finals
Submission bins are provided in the SILID ARALAN classroom. If not possible, you should send it via email or FB messenger.
You will also be graded in the online classroom.

3. Platform to engage
C1-2-3 You must be reachable through your mobile number for either text messaging and calls . It is also though this platform that you can engaged with your peers and teacher.
C1-2-3 There will be FB group and Messenger GC which will be made for your access. You can interact with your classmates there.
C1-2-3 There are engagement tools in the online classroom and this will be your main platform for engagement.

4. Feedback
C1-2-3 Synchronous: There is a consultation schedule in the Teacher Information. You can consult the teacher real time vis Text, Call or Chat. You can also do group consultation.
 Asynchronous: If not, The FB group allows you to post discussions where your peers and teacher can comment anytime.
C2-3 Synchronous: There is a consultation schedule in the Teacher information. You can consult the teacher real time via Video Conferencing tools such as Messenger VC. You
can also consult by group.
Asynchronous: There are forums in the onlione classroom. You can post discussions there as well

5. Netiquette
C1-2-3 Check out this link for a guide in online Netiquette: https://www.rasmussen.edu/student-experience/college-life/netiquette-guidelines-every-online-student-needs-to-know/

F. GRADING SYSTEM

F1. Course Requirement (Scoring) F2. Grade Equivalent

Possible Points The final scale will be used to obtain the final grade.
A. Module 1 Outcome 100 Points Grades Points Grades Points Grades
B. Module 2 Outcome 100 >1,340 1.00 >1,103 2.00 > 887 3.00
C. Module 3 Outcome 100 >1,281 1.25 >1,044 2.25 < 888 5.00
D. Module 4 Outcome 100 >1,222 1.50 > 985 2.50
E. Module 5 Outcome 100 >1,162 1.75 > 926 2.75
F. Module 6 Outcome 120
G. Module 7 Outcome 100
H. Module 8 Outcome 110
I. Module 9 Outcome 100
J. Module 10 Outcome 80
K. Module 11 Outcome 100
L. Module 12 Outcome 100
M. Module 13 Outcome 50
N. Module 14 Outcome 50
O. Module 15 Outcome 70
Total 1,380

Prepared by: Recommending Approval: Approved by :

ANAS A. ALOYODAN, CPA ________________________________ PROF. MILAGROS N. MAROHOMBSAR

Faculty Dean VP Academics
 LEARNING CONTRACT

I have read the course syllabus and I have understand that I have to comply with the requirements of the course and the expectations from me as a student of ACTG 15 during the
nd
2 Semester 2020-2021. I am fully aware of the consequences of noncompliance with the above mentioned requirements and expectations.

___________________________________
Printed Name and Signature of Student