Scribd
Upload
145 views4 pages

SHS Course Syllabus FABM 1

This document contains a course syllabus for a Fundamentals of Accountancy, Business and Management class. It provides details on the subject description, course content organized into 3 units, reference books, course requirements and grading system, class policies and procedures, and a note to parents/guardians. The course aims to develop students' understanding of basic accounting concepts and analysis of business transactions.

Uploaded by

Arturo TJ Pacificador
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
145 views4 pages

SHS Course Syllabus FABM 1

This document contains a course syllabus for a Fundamentals of Accountancy, Business and Management class. It provides details on the subject description, course content organized into 3 units, reference books, course requirements and grading system, class policies and procedures, and a note to parents/guardians. The course aims to develop students' understanding of basic accounting concepts and analysis of business transactions.

Uploaded by

Arturo TJ Pacificador
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 4

Department of Education

Region VI – western Visayas


Division of Antique
Antique National School
SENIOR HIGH SCHOOL

COURSE SYLLABUS

Subject Title: Fundamentals of Accountancy, Business and Management


Teacher: Necca T. Palcat-Berin
Contact Info: 09093645340/ [email protected]

Subject Description:

This is an introductory course in accounting, business and management data analysis that will
develop students' appreciation of accounting as a language of business and an understanding of basic
accounting concepts and principles that will help them analyze business transactions.

Course Content

Unit 1: Introduction to Accounting


Chapter 1: The Nature of Accounting and Its Business Environment
1.1. The Nature of Accounting
1.2. History of Accounting
1.3. External & Internal Users of Accounting
1.4. Accounting Concepts and Principles

Unit 2: Accounting for the Service Business


Chapter 2: Assets, Liabilities, Capital, Revenue and Expenses of the Financial Statements
2.1. The Financial Statements
2.2. Assets
2.3. Liabilities
2.4. Owner's Equity
2.5. Income and Expenses

Chapter 3: The Accounting Equation


3.1. Effects of Owner's Investment/ Withdrawal and Cash Acquisition of Assets
3.2. Effects of Income Earned and Payment of Expenses
3.3. Effects of Transactions on the Accounting Equation

Chapter 4: Recording Business Transactions (Double-Entry System)


4.1. The Accounting Cycle
4.2. Recording Transactions in the Journal
4.3. The T-Account
4.4. Posting Journal Entries in the Ledger
4.5. The Trial Balance

Chapter5: Adjusting Journal Entries


5.1. Definition and Importance of Adjusting Journal Entries
5.2. Pre-payments
5.3. Deferrals
5.4. Accrued Expenses
5.5. Accrued Income
5.6. Bad Debts/Doubtful Accounts/Uncollectible Accounts
5.7. Depreciation Expense

Chapter 6: Completing the Accounting Cycle


6.1. Closing Entries
6.2. The Post-Closing Trial Balance
6.3. Reversing Entries
6.4. Preparing Basic Financial Statement

Unit 3: Accounting for Merchandising


Chapter 7: The Merchandising Business
7.1. Introduction to Merchandising
7.2. The Periodic System
7.3. The Perpetual System

Chapter 8: Accounting for Freight


8.1. Terms of Shipment
8.2. Recording Freight Costs

Chapter 9: Completing the Accounting Cycle: The Worksheet, Adjusting Journal Entries, Closing Entries
and the Statement of Cost of Goods Sold
9.1. The Worksheet
9.2. Cost of Sales or Cost of Goods Sold
9.3. Closing Entries
9.4. The Post-Closing Trial Balance

Chapter 10: Subsidiary Ledgers and Special Journals


10.1 Controlling Accounts and Subsidiary Ledgers
10.2 The Four Types of Special Journals
10.3 The Sales Journal
10.4 The Cash Receipts Journal
10.5 Purchases Journal
10.6 Cash Payments Journal
10.7 The General Journal

Reference Book:
Fundamentals of Accountancy, Business and Management 1 by Flocer Lao Ong, 2017, C& E
Publishing
Basic Accounting Made Easy by Win Ballada and Susan Ballada
Accounting Principles by Jerry Weygandt, et. Al.

Course Requirements and Grading System


“Grades are Earned Not Given”

Written Works (25%) – Quizzes and Summative Test


Performance (45%) – Individual or Group Work/ Activity
Quarterly Assessment (30%)
Your recorded grades will be available for your review at any convenient time. Do remember to
keep all quizzes/exams/activity sheets returned to you so that any discrepancies can be easily and fairly
straightened out. Except in cases of actual error, final grades are permanent.

Things To Remember in Class

1. Be on time, on task and prepared to learn EVERYDAY. #nofreedays


2. Respect the teacher, the classroom, other students and yourself. #benice
3. Be responsible for your own learning. #quitcheating #workhard
4. Keep all personal electronics PUT AWAY. #onlywithpermission #notexting #noFB
#nopictures
5. Join in on discussion. #raiseyourhand

Policies and Procedures

1. Attendance. In order to succeed in this class a student MUST be present. Provide the teacher an
excuse letter from parent/guardian within two (2) days after returning from absence. You have
the same number of days to complete the assignment as days you were absent. Due dates does
not change if they were set before the absence occurred.

2. Makeup Work. It is the student’s responsibility to inquire what assignments, notes and class
work missed when they were absent with an excuse for any reason. Work turned in after
deadline will be graded for reduced credit. Make-up work will not be given for unexcused
absences. REMEMBER: Students are responsible for making up all assignments and notes
missed due to an absence for any reason. Missed quizzes/exams will be answered after class
hour (during the teacher’s vacant time).

3. Academic Integrity. Do your own work. Cheating and plagiarism will not be tolerated. Quizzes,
tests and exams are always considered to be an individual work and must NOT be done by
partner or group. When group work is assigned, all members of a group are expected to
complete every part of that assignment themselves.

Prepared by: Approved by:

NECCA T. PALCAT-BERIN SALVADOR J. SEMBRAN, Ph.D.


Teacher II Asst. Principal II - SHS
Note to Parents/Guardian

Please feel free to contact me with any questions and concerns you have regarding your
child’s success. The best way to contact me is via my mobile number 09093645340. Likewise, I will not
hesitate to contact you if I think it is necessary.

Please read, sign and return this page of the syllabus to Mrs. Palcat-Berin on or before
______________.

We the undersigned, have read and fully understand the guidelines for Mrs. Palcat-Berin’s
Fundamentals of ABM 1 class. I agree to abide by these guidelines, and all school policies throughout the
school year.

___________________________________
Student Name and Signature

Section: ______________________
Contact Number: _______________

___________________________________
Parent/Guardian Name and Signature

___________________________________
Contact Number
___________________________________
Address

You might also like