FM-AA-CIA-13 Rev.

01 06-Sep-2022

PANGASINAN STATE UNIVERSITY

San Carlos City, Pangasinan

COURSE SYLLABUS
1st Semester, A.Y. 2024-2025
COURSE INFORMATION
COURSE CODE ABMC 105
COURSE TITLE Principles of Accounting*
COURSE TYPE □ Lecture □ Laboratory □ Lecture & Laboratory
COURSE CREDIT 3 units
CLASS HOURS 3 hrs Lecture
COURSE PREREQUISITE/
GE7- Mathematics in the Modern World
CO-REQUISITE
COURSE SCHEDULE BSABM 2A - Tuesday (8:00-11:00)
UNIVERSITY VISION, MISSION, QUALITY POLICY, INSTITUTIONAL OUTCOMES AND PROGRAM OUTCOMES

UNIVERSITY VISION To be a leading industry-driven State University in the ASEAN region by 2030.
The Pangasinan State University shall provide a human-centric, resilient and sustainable academic environment to produce dynamic,
UNIVERSITY MISSION
responsive and future-ready individuals capable of meeting the requirements of the local and global communities and industries.
QUALITY POLICY The Pangasinan State University shall be recognized as an ASEAN premier state university that provides quality education and satisfactory
service delivery through instruction, research, extension and production.
We commit our expertise and resources to produce professionals who meet the expectations of the industry and other interested parties in
the national and international community.
We shall continuously improve our operations in response to changing environment and in support of the institution’s strategic direction.
INSTITUTIONAL The Pangasinan State University Institutional Learning Outcomes (PSU ILO) are the qualities that PSUnians must possess. These outcomes
OUTCOMES are anchored on the following core values: Accountability and Transparency, Credibility and Integrity, Competence and Commitment to
Achieve, Excellence in Service Delivery, Social and Environmental Responsiveness, and Spirituality – (ACCESS).
Anchored on these core values, the PSU graduates are able to:
1. Demonstrate through institutional mechanisms, systems, policies, and processes which are reflective of transparency, equity,
participatory decision making, and accountability;
2. Engage in relevant, comprehensive and sustainable development initiatives through multiple perspectives in decisions and actions
that build personal and professional credibility and integrity.
3. Set challenging goals and tasks with determination and sense of urgency which provide continuous improvement and producing

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quality outputs leading to inclusive growth;

4. Exhibit life-long learning and global competency proficiency in communication skills, inter/interpersonal skills, entrepreneurial skills,
innovative mindset, research and production initiatives and capability in meeting the industry requirements of local, ASEAN and
international human capital market through relevant and comprehensive programs;
5. Display, socially and environmentally responsive organizational culture, which ensures higher productivity among the university
constituents and elevate the welfare of the multi-sectoral communities and;
6. Practice spiritual values and morally upright behavior which promote and inspire greater harmony to project a credible public image.

GRADUATE ATTRIBUTES PROGRAM OUTCOMES PERFORMANCE INDICATORS

1. People’s Champion a. Develop one’s communication skills and strategies. 1.1. Develop managerial or leadership skills
(PO1) 1.2. Demonstrate and apply the attributes of an effective and
Articulate b. Develop Entrepreneurial Attitudes, skills, and competent manager
professional work ethics, and Acquisition of 1.3. Recognize obligations as a professional, social, and ethical
With integrity knowledge. (PO2) person.
c. Cultivate ethical/collaborative intra- and 2.1. Convey ideas and information effectively;
Professional interpersonal relations with peers, clients, and the 2.2. Apply the principles of the different forms of communication
general public. (PO3) 2.3. Access, retrieve process and disseminate
Strong-minded d. Develop the decision-making ability to get the most Qualitative/Quantitative information
from experience. (PO4) 2.4. Prepare analyze, evaluate and respond promptly to issues
Competent e. Perform the multi-tasks in agribusiness confidently. and problems, reports, cases, researches, proposals and concept
(PO5) papers
Visionary f. Diagnose and analyze agribusiness opportunities 2.5. Acquire relevant functional knowledge of local and foreign
and threats in the environment. (PO6) language
g. Work effectively and independently in multi- 2.6. Develop strategic communication skills
disciplinary and multi-cultural teams. (PO13) 3.1. Demonstrate the values of hard work, honesty, patience,
diligence and personal entrepreneurial competencies (PEC)
3.2. Observe professional ethics and standards (value formation;
value reorientation)
2.1. 3.3. Be a team player
2.2. 3.4.Strive for self-motivation and improvement to venture in agri-
related business
2.3. 3.5. Be accountable for decisions and actions made
4.1. Apply the concepts and principles of ethical collaborative
interpersonal relations
4.2. Develop a wholesome personality
4.3. Practice emphatic attitude and display of emotional intelligence;
stress management
4.4. Comply with business and other related jurisprudence
4.5. Help revive the agribusiness association
4.6. Demonstrate leadership qualities, civic mindedness and corporate

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citizenship
5.1. Learn from field exposures and from experiences of
successful practitioners – sharing experiences
5.2. Bridge the gap between theories and practice
5.3. Strengthen the problem-solving and decision making abilities
5.4. Ability to discriminate business options (ability to decide)
5.5. Participate actively agribusiness association activities and
comply with their policies and obligations
6.1. Operationalize agribusiness concepts and principles
6.2. Enhance working knowledge of agribusiness technologies
6.3. Analyze, interpret and utilize financial and other relevant data
for decision making
6.4. Employ appropriate qualitative and/or quantitative tools for
problem solving and decision making
6.5. Develop networking and negotiating skills for resource
generation and marketing
6.6. Maintain and process information for effective decision
making (MIS/IMS)
7.1. Keep abreast with developments in the macro and micro
environment of agribusiness
7.2. Utilize business environment analysis frameworks and
evaluate the impact of opportunities and threats
7.3. Use of various research methodologies and techniques in
agribusiness
7.4. Recommend appropriate actions and strategies
2. Continuous Innovative Learner h. Formulate and implement systems-oriented 8.1.Serve as a resource person and facilitator for training
strategic plans and programs. (PO7) programs.
With integrity i. Advocate Policies in Support of agribusiness. 8.2. Determine, collect, and integrate critical data and information
(PO10) about specific agricultural situations.
Efficient & effective j. Contribute to the generation of new knowledge by 8.3 . Prepare, review, analyze, and evaluate technical and
participating in various research and development scientific reports, proposals, research, and concept papers, and
projects. (PO14) respond promptly.
8.4. Apply scientific methods in the conduct research activities
9.1. Familiarize with the policy making process at all levels
9.2. Understand/update on laws, polices, regulations in support of
agribusiness
9.3. Determine gaps in policies and needs
9.4. Suggest/recommend policy gaps and needs
9.5. Design and package advocacy strategies and actions
10.1. Map out strategic plans using research outputs
10.2. Prepare workable business plans/feasibility studies

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10.3. Come up with contingency measures to counteract potential

problems of agribusiness ventures/projects/programs
10.4. Examine the intra and interdependence of subsystems
within the context of the agribusiness system

3. Community Developer k. Monitor and evaluate agribusiness programs. 11.1. Participate in agricultural/agribusiness manpower
(PO8) development.
Objective l. Provide Leadership in Creating Business 11.2. Provide industry stakeholders with capacity-building
Opportunities. (PO9) packages and business advisory services.
Goal-oriented m. Safeguard and protect the environment for 11.3.Establish and enhance partnerships and linkages
sustainable development. (PO11) 11.4. Engage in/ establish agricultural business enterprises
Socially responsible n. Contribute to national development. (PO12) 12.1. Design benefit monitoring and evaluation (BME) systems
o. Demonstrate a service orientation in their 12.2. Formulate verifiable performance indicators of agribusiness
Patriotic and cross-cultural oriented respective professions. (PO15) project
12.3. Apply controlling measures of an agribusiness project
12.4. Assess the overall viability of an agribusiness project
12.5. Take corrective actions
13.1. Package investments portfolio in agribusiness (using
risk/decision matrix)
13.2. Promote business opportunities through network linkages
and strategic alliance
13.3. Initiate and organize market business events
13.4. Active community involvement in consultancy services
13.5. Ability to market/adopt matured technologies
14.1. Recognize the relationship of business operations and the
environment
14.2. Promote clean production and proper waste management
systems
14.3. Promote sustainable use of natural resources
14.4. Participate actively in environmental protection campaigns
15.1. Know and understand the country’s national development
15.2. Actively participate in national development programs and
establish linkages with other individuals, organizations and
institutions
15.3. Appreciate the role of the country as part of a global
community
15.4. Adapt in a constantly changing society and environment
*Source: CMO 24, s. 2007, Attachment A. Matrix of Duties of an Agribusiness Graduate – Duties and Competencies, pages 12 - 14

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COURSE DESCRIPTION

This course will cover introduction to financial accounting within the context of business and business decisions. It will explore the development of accounting information
and the use of various types of accounting information found in financial statements and annual reports. It will emphasize what accounting information is, why it is important
and how economic decision makers use it. Specifically, it will cover introduction to business and decision-making, basic structure and development of useful accounting
information, understanding the basic financial statements cash form of outside assurance on financial statements; and analysis of accounting information.

COURSE OUTCOMES

COURSE OUTCOMES (C0) PROGRAM OUTCOMES CODE (PO)

At the end of the course, the student should be able to: PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PO9 PO10 PO11 PO12 PO13 PO14 PO15
Create financial statements from business
CO1 transactions, using the accounting cycle. P P
(SDG4)
Analyze fundamental business economic
CO2 events in order to determine their impact on I P P P P
accounts and financial statements. (SDG4)
CO3 Interpret and analyze financial statements to I P P
aid in decision making.

I. (Introduced) P. (Practiced) D. (Demonstrate)

COURSE LEARNING PLAN

Learning Activities
Course Learning Materials and
Learning Outcomes Topics Hours Assessment
Outcome/s Platform

Orientation on the PSU’s Vision,

Mission, Goals, Core Values,
Classroom and Laboratory policies 1

CO 1,2,3 1. Discuss the varied I. Introduction to the Nature of 3 ● Topic Discussion ● E-books ● Quiz
historical definitions and Accounting ● Presentation of activities ● Handouts ● Clicker

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descriptions attributed to ● Reading and writing ● Powerpoint Presentation Questions

accounting thru the years assignments
2. Determine the objectives ● Learning Activity
of financial accounting
3. Discover the end product
of the accounting
process/cycle
4. Enumerate the basic
features/principles of
financial accounting
5. Recognize the end users
of accounting information

CO 1,2,3 1.Define accounting terms II. Basic Concepts of Accounting 3 ● Topic Discussion ● Handouts ● Quiz
related to starting an ● Reading and writing ● Powerpoint Presentation ● Problem
accounting system assignments Sets
● Group Activity
2. Identify the accounting
concepts and principles used
in deciding on the procedures
for starting an accounting
system
3. Classify financial items as
assets, liabilities, or capital

CO 1,2,3 1. Explain and apply III. Fundamentals of Accounting 4 ● Topic Discussion ● E-books ● Quiz
fundamental accounting Concepts ● Reading assignment ● Handouts ● Clicker
● Powerpoint Presentation Questions
principles. ● Activity
2. Identify and apply core ● Problem
accounting concepts Sets
3. Demonstrate an
understanding of the
accounting equation
(SDG4)

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CO 1,2,3 1. Analyze and identify the IV. Business Transactions and 5 ● Topic Discussion ● E-books ● Quiz
impact of various business Accounting Equation ● Group Activities ● Handouts ● Clicker
transactions on the accounting ● Presentation of activities ● Powerpoint Presentation Questions
equation and financial ● c ● Modules ● Homework
● Learning
statements. (SDG4)
Activity
● Problem
Sets

CO 1,2,3 1. Identify and describe V. Accounts 5 ● Topic Discussion ● E-books ● Graded

various types of accounts, ● Group Activities ● Handouts Recitation
including asset, liability, ● Presentation of activities ● Powerpoint Presentation ● Quiz
equity, revenue, and expense ● Reading and writing ● Modules ● Pre-test
assignments ● Clicker
accounts, and their roles in
Questions
financial reporting. ● Homework
2. Understand and use a chart ● Learning
of accounts to organize and Activity
categorize financial ● Problem
transactions effectively. Sets
(SDG4)

CO 1,2,3 1. Understand the aspects of VI. The Ledger and the T-Account 5 ● Topic Discussion ● E-books ● Quiz
T-accounts and ledgers. ● Group Activities ● Handouts ● Pre-test
2. Develop practical skills for ● Powerpoint Presentation ● Problem
recording and managing Sets
financial transactions.

MIDTERM EXAMINATION 1
Total no. of Hours 27

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CO 1,2,3 1. Understand the VII. Journalizing and Posting 6 ● Topic Discussion ● E-books ● Quiz
journalizing and ● Group Activities ● Handouts ● Clicker
● Powerpoint Presentation Questions
posting processes. ● Problem
2. Record and manage Sets
transactions within the
accounting system

CO 1,2,3 1. Understand the aspects of VIII. The Trial Balance 7 ● Topic Discussion ● E-books ● Graded
trial balance. ● Group Activities ● Handouts Recitation
● Powerpoint Presentation ● Quiz
2. Prepare and interpret ● Problem
financial reports. Sets

CO 1,2,3 1. Understand of the final IX. Final Accounting Process 7 ● Topic Discussion ● E-books ● Problem
accounting process from ● Practice activity how to ● Handouts Solving
adjustments and closing prepare financial ● Powerpoint Presentation ● Assignment
entries statement
2. Prepare and analyze
financial statements (SDG4)

CO 1,2,3 1. Explain the unique X. Practice Set- Service Concern 6 ● Topic Discussion ● E-books ● Graded
accounting characteristics of ● Group Activities ● Handouts Recitation
service businesses compared ● Interpret financial ● Powerpoint Presentation ● Quiz
to merchandising or performance of a ● Clicker
service business Questions
manufacturing businesses.
● Problem
2. Analyze the financial Sets
performance of a service
business by interpreting the
financial statements prepared
from the practice set. (SDG4)

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FINAL EXAMINATION 1
Total no. of Hours 27

COURSE REFERENCES AND SUPPLEMENTAL READINGS

1. Jerry J. Weygandt, et.al. (2022) Accounting Principles, Volume 1, Wiley Publishing

2. Jerry J. Weygandt, et.al. (2022) Accounting Principles, Volume 2, Wiley Publishing
3. Paul D. Kimmel, Jerry J. Weygandt, Jill E. Mitchell, (2021) Financial Accounting Tools for
Business Decision Making, Wiley Publishing
4. Stephen A. Zeff, Maurice Moonitz, Stephen A. Zeff (2020) Sourcebook on Accounting
Principles and Accounting Procedures, 1917-1953, Routledge
5. Jerry J. Weygandt, Paul D. Kimmel (2020) Accounting Principles, Wiley Publishing, Inc.
6. Valencia, E.G. (2014) Basic accounting: concepts, principles, procedures and applications with
practical set, Valencia Educational Supply
7. Needles, B.E. (1984) Principles of accounting, Houghton Mifflin Co.
8. Heintz/ Parry , (2020) College Accounting, Cengage
9. Warren/ Reeve/ Duchac , Accounting, Cengage

COURSE REQUIREMENTS
Requirements:

1. Pass all exams & quizzes

2. Submit all homework, exercises and laboratory activities.
3. Participate actively in all course activities

GRADING POLICY

COMPUTATION OF MIDTERM GRADE

Midterm exam 40%
Attendance/ Recitation/ Quizzes 30%
Activity 30%
100%
COMPUTATION OF FINAL TERM GRADE
Midterm exam 40%
Attendance/ Recitation/ Quizzes 30%

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Activity 30%
100%
Computation of Final Grade
Final Grade = Midterm Grade + 2Final Grade
3

Level of success or cutoff grade=60%

RUBRIC FOR WRITTEN OUTPUTS

1. Content (40 points) - Relevance to the topic - Depth of analysis - Use of credible sources
2. Organization (30 points) - Clarity of structure - Logical flow of ideas - Use of headings and subheadings
3. Language and Style (20 points) - Grammar and syntax - Vocabulary and word choice - Tone and voice
4. Citations and References (7 points) - Accuracy of citations - Consistency in referencing style - Inclusion of a bibliography or works cited page
5. Timeliness (3 points) – On or before due date of submission

RUBRIC FOR ORAL PRESENTATION/DISCUSSION

1. Content (40 points) - Relevance to the topic - Depth of analysis - Use of relevant and credible sources
2. Delivery (30 points) - Clarity of speech - Eye contact and body language - Engaging the audience
3. Organization (20 points) - Logical flow of ideas - Use of visual aids if applicable - Time management
4. Participation (10 points) - Responding to questions - Engaging in discussions - Demonstrating knowledge and understanding

RUBRIC FOR DISCUSSION FORUM/RECITATION

1. Actively engages in the discussion – 40 points
2. Offers meaningful contributions – 30 points
Demonstrates active listening and responds to others' points – 30 points
COURSE POLICIES AND EXPECTATIONS

Class Policies
Officially enrolled students shall not be accepted after two weeks of regular classes.
10 Unapproved absences/absent for more than 20% of the required number of hours for no valid reason will be automatically dropped from the subject.
Approved absences are only allowed to illness as certified by a physician, death of family member, official and authorized representation and other reasons as may be
deemed justified by the faculty concerned.
All work covered by the class during absence shall be completed within a reasonable time from the date of absence.

Lecture Class Policies (Residential Class)

1. Please wear your face masks at all times. Bring your own alcohol, soap, ballpen, paper and other materials. Strictly no borrowing of things.
2. Please stay home if you are unwell.

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3. Attendance in the class signifies readiness to participate in class discussions and activities.
4. A student is responsible for his/her absence
5. A student will be automatically marked DRP (Dropped) after eight (8) consecutive absences.
6. Requirements must be submitted within the designated date of submission.
7. NO CELL PHONES OR ELECTRONIC DEVICES AT ANY TIME. All school rules will be followed as stated in the student handbook
8. Late work: Deductions will be given however, leniency will be observed.
9. Others (agreed upon by the class)

REVISION HISTORY
REVISION NUMBER DATE OF REVISION DATE OF IMPLEMENTATION HIGHLIGHTS OF REVISION
2024-01 August 9, 2024 August 19, 2024 1. Revised the order of chapters covered.
2. Revised the Vision and Mission and Quality Policy
3. Revised the computation of grades (based on the new BOR approved
assessment)
4. Alignment of the COs to the ILOs and new Pos.
PREPARATION AND REVIEW NAME SIGNATURE DATE SIGNED
Prepared by the:
Focal Person (Common Program) MARRY ROSE W. CALORINA
Faculty (Stand-alone Program)
Reviewed by the Committee for Common GRACE C. COBARDO, MAB
Programs (Senior Faculty)
DR. TONY LIO REPOLLO
(BSABM Faculty)
JUSTICE LERY R. RODEROS (BSABM Faculty)

Endorsed by the Council of Deans and Department Chairs on : August 16, 2024

FACULTY CONTACT INFORMATION

NAME JESSA MAE G. TAGLE
DESIGNATION Faculty, College of Agri-Business Management
E-MAIL ADDRESS taglejessamae_psu.edu.ph
CONTACT NUMBER 0951-336-960
CONSULTATION SCHEDULE Friday 8:00 – 12:00
OFFICE LOCATION Agriculture Building
Prepared / Adopted by: Checked by: Recommended by: Approved:

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JESSA MAE G. TAGLE LESTER B. ARANDIA, MSA LESTER B. ARANDIA, MSA LIZA L. QUIMSON, EdD
Faculty Department Chairperson OIC-College Dean Campus Executive Director

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