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ACC 229 - Syllabus

The ACC 227 course focuses on the Law on Cooperatives and Securities Regulation Code, providing students with an understanding of legal concepts and rules governing these areas. It has a prerequisite of ACC 225 and includes various assessments such as multiple-choice exams and oral recitations. The program aims to develop technical competence and encourage ongoing professional development among graduates.
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0% found this document useful (0 votes)
63 views6 pages

ACC 229 - Syllabus

The ACC 227 course focuses on the Law on Cooperatives and Securities Regulation Code, providing students with an understanding of legal concepts and rules governing these areas. It has a prerequisite of ACC 225 and includes various assessments such as multiple-choice exams and oral recitations. The program aims to develop technical competence and encourage ongoing professional development among graduates.
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
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Department of Accounting Education

ACC 227 – Course Syllabus


COURSE INFORMATION
1. Course Number : ACC 227
2. Course Name: : Law on Cooperatives and Securities Regulation Code
3. Course Description : This course gives the student an understanding of the legal concepts and rules
governing the law on cooperatives and the Securities Regulation Code.
4. Pre-requisite : ACC 225
5. Co-requisite : None
6. Credit : 3.0 units
7. Class Schedule : 6 hours per week (Term)

PROGRAM EDUCATIONAL OBJECTIVES (PEO) OF BSMA:

Three to five years after graduation, the BSMA graduates are expected to:
1. Demonstrate technical and professional competence in the practice of the profession.
2. Involve in continuing professional development through participation to trainings, seminars,
conferences, and further studies.

ALIGNMENT OF GRADUATE ATTRIBUTES (GAS) AND PEOS TO SOS

SO A B C D E F G H I J K L M N O P Q R S T
Galing         
Graduate Gawa          
Attributes Gawi        
Gana     
Program PEO1               
Educational
Objectives PEO2   

COURSE OUTCOMES (CO) OF ACC 227 AND THEIR LINKS TO SO

SO
Upon completion of the course, the BSMA students are expected to:
A B C D E F G H I J
Explain the nature and concept of cooperative and the rules
CO 1 E E E
that govern them.
Explain the underlying concept and importance of securities
CO 2 E E E
regulation code.

SO
Upon completion of the course, the BSMA students are expected to:
K L M N O P Q R S T
Explain the nature and concept of cooperative and the rules
CO 1 I I D D E E
that govern them.
Explain the underlying concept and importance of securities
CO 2 I I D D E E
regulation code.

Legend:
I = Upon attainment of this CO, students will have been introduced to the SO.
E = Upon attainment of this CO, students will have enabled themselves to attain the SO.
D = Upon attainment of this CO, students will have demonstrated partly or fully the SO.

ACC 227 – Law on Cooperatives


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and Securities Regulation Code
Department of Accounting Education
ACC 227 – Course Syllabus
University Vision, Mission, Philosophy, Graduate Attributes, Program Educational Objectives (PEO)
Values, and Competencies

Vision: The University of Mindanao envisions to be a leading 1. Demonstrate technical and professional
globally engaged university creating sustainable impact in society. competence in the practice of the
profession.
Mission: The University of Mindanao seeks to provide a dynamic
learning environment through the highest standard of instruction, 2. Involve in continuing professional
research, extension, and production in a private non-sectarian development through participation to
institution committed to democratizing access to education. trainings, seminars, conferences, and further
studies.
Educational Philosophy: Transformative education through
polishing diamonds in the rough.

Values: Excellence, Honesty and Integrity, Innovation, and


Teamwork.

Graduate Attributes: Galing, Gawa, Gawi, at Gana

Core Competency: Quality, affordable and open education

Student Outcomes (SO)

SOa. Articulate and discuss the latest developments in the specific field of
practice. (PQF level 6 descriptor)
SOb. Effectively communicate orally and in writing using both English and
Filipino.
SOc. Work effectively and independently in multi-disciplinary and multi- Course Outcome (CO)
cultural teams. (PQF level 6 descriptor)
SOd. Act in recognition of professional, social and ethical responsibility.
SOe. Preserve and promote Filipino historical and cultural heritage.
SOf. Describe the basic functions of management such as planning,
organizing, leading and controlling.
SOg. Identify and describe the basic concepts that underlie each of the
functional areas of business (marketing, finance, human resources 1. Explain the nature and concept of
management, production and operations management, information cooperative and the rules that govern them.
technology and strategic management) and employ these concepts in
various business situations.
SOh. Select the proper decision-making tools to critically, analytically and 2. Explain the underlying concept and
creatively solve problems and drive results. importance of securities regulation code.
SOi. Express clearly and communicate effectively with stakeholders both in
oral and written forms.
SOj. Apply information and communication technology (ICT) skills as
required by the business environment.
SOk. Work effectively with other stakeholders and manage conflict in the
workplace.
SOl. Organize and lead groups to plan and implement business related
activities.
SOm. Demonstrate corporate citizenship and social responsibility; and
SOn. Exercise high personal moral and ethical standards.
SOo. Resolve business issues and problems, with a global perspective and
particular emphasis on matters confronting financial statement preparers
and users, using their knowledge and technical proficiency in the areas of
financial accounting and reporting, cost accounting and management,
management accounting, auditing, taxation and accounting information
systems.
SOp. Conduct management accounting research through independent
studies of relevant literature and appropriate use of accounting theory and
methodologies.
SOq. Employ technology as a business tool in capturing financial and non-
financial information, generating reports and making decisions.
SOr. Apply knowledge and skills that will enable them to successfully
respond to various types of assessments (including professional licensure
and certifications).
SOs. Maintain a professional commitment to good corporate citizenship,
social responsibility and ethical practice when performing functions as a
professional accountant.
SOt. Participate in various types of employment, development activities, and
public discourses, particularly in response to the needs of the communities.
one serves.

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and Securities Regulation Code
Department of Accounting Education
ACC 227 – Course Syllabus
CO AND ASSESSMENT TASK ALIGNMENT
Assessment Task
CO Assessment
Theory-based Practice-based Schedule Coverage
 Law on Cooperatives
 Introduction
Multiple Choice  Organization and
None First Exam
Questions registration
 Membership
 Administration
 Law on Cooperatives
 Responsibilities
and Rights
 Insolvency and
Multiple Choice Dissolution
None Second Exam
Questions
 Allocation of
Funds
1. Explain the nature and concept of  Electric
cooperative and the rules that Cooperatives
govern them.  Law on Cooperatives
 Agrarian Reform
Cooperatives
 Cooperative
Banks
 Insurance
Multiple Choice Cooperative
None Third Exam
Questions  Public Service
Cooperative
 Credit
Cooperatives
 Financial
Service
Cooperative

2. Explain the underlying concept


Multiple Choice  All Topics
and importance of securities None Final Exam
Questions
regulation code.
*Final assessment will be a comprehensive examination (from first topic to the last) in an MCQ

ASSESSMENT TASK DETAILS (THEORY-BASED)


Assessment Assessment
Coverage Details
Schedule Task
You are expected to select among the given choices the appropriate
concept and nature of cooperative.
 Law on Cooperatives
 Introduction Integration:
 Organization and  SDG – Peace and Justice Strong Institutions, Quality
MCQ (100% of
First Exam Education, Decent Work and Economic Growth, Reduced
registration the exam)
Inequality, Sustainable Cities and Communities,
 Membership Collaboration
 Administration  21st Century Skills (GA) – Information Literacy, Leadership,
Initiative, Productivity, Social Skills, Global
Awareness/Citizenship, Cross-Cultural Competencies
 Law on Cooperatives You are expected to select among the given choices the appropriate
rules governing its organization to fund allocation.
 Responsibilities
and Rights
Integration:
 Insolvency and  SDG – Peace and Justice Strong Institutions, Quality
Second Dissolution MCQ (100% of
Education, Decent Work and Economic Growth, Reduced
Exam the exam)
 Allocation of Inequality, Sustainable Cities and Communities,
Funds Collaboration
 21st Century Skills (GA) – Information Literacy, Leadership,
 Electric
Initiative, Productivity, Social Skills, Global
Cooperatives Awareness/Citizenship, Cross-Cultural Competencies

ACC 227 – Law on Cooperatives


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and Securities Regulation Code
Department of Accounting Education
ACC 227 – Course Syllabus
 Law on Cooperatives
SRC  Agrarian Reform
Cooperatives You are expected to select among the given choices the appropriate
 Cooperative rules governing the different types of cooperatives.
Banks
 Insurance Integration:
Cooperative  SDG – Peace and Justice Strong Institutions, Quality
MCQ (100% of
Third Exam Education, Decent Work and Economic Growth, Reduced
 Public Service the exam)
Inequality, Sustainable Cities and Communities,
Cooperative Collaboration
 Credit  21st Century Skills (GA) – Information Literacy, Leadership,
Cooperatives Initiative, Productivity, Social Skills, Global
 Financial Awareness/Citizenship, Cross-Cultural Competencies
Service
Cooperative
In addition to the comprehensive assessment of the previous topics,
you are expected to select from the given choices the concept and
importance of securities regulation code.

Integration:
MCQ (100% of  SDG – Peace and Justice Strong Institutions, Quality
Final Exam  All topics
the exam) Education, Decent Work and Economic Growth, Reduced
Inequality, Sustainable Cities and Communities,
Collaboration
 21st Century Skills (GA) – Information Literacy, Leadership,
Initiative, Productivity, Social Skills, Global
Awareness/Citizenship, Cross-Cultural Competencies

COURSE OUTLINE AND TIME FRAME

TIME
TOPICS FOR FIRST EXAMINATION Teaching Learning Activities RESOURCES
FRAME
 Orientation on Classroom and University Synchronous:
Policies as well as Grading System  Orientation
 Discussion of VMV, PEO, SO, and CO  Lecture/Discussion
Week 1  Law on Cooperatives  Short Quizzers
to Week  Introduction  Oral Recitations
3  Organization and registration
 Membership Asynchronous:
 Administration  Assignment
 Quipper Tools
TOPICS FOR SECOND EXAMINATION
 Law on Cooperatives Synchronous:
 Responsibilities and Rights  Lecture/Discussion
 Insolvency and Dissolution  Comprehensive Quizzers
Week 4
 Allocation of Funds  Oral Recitations
to Week
 Electric Cooperatives
5
Asynchronous:
 Assignment
 Quipper Tools
TOPICS FOR THIRD EXAMINATION
 Law on Cooperatives Synchronous:
 Agrarian Reform Cooperatives  Lecture/Discussion
 Cooperative Banks  Comprehensive Quizzers
Week 6
 Insurance Cooperative  Oral Recitations
to Week
 Public Service Cooperative
7
 Credit Cooperatives Asynchronous:
 Financial Service Cooperative  Assignment
 Quipper Tools
TOPICS UNTIL THE FINAL EXAMINATION

ACC 227 – Law on Cooperatives


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and Securities Regulation Code
Department of Accounting Education
ACC 227 – Course Syllabus
 Securities Regulations Code Synchronous:
 Purpose of SRC  Lecture/Discussion
 SEC Powers and Functions  Comprehensive Quizzers
 Securities  Oral Recitations
Week 8 o Kinds
to Week o Registration Asynchronous:
9 o Prohibition on fraud,  Assignment
manipulation, and insider  Quipper Tools
trading
o Tender Offer
 GIS and AFS (SRC Rule 68)

TEXTBOOK

1. Domingo, A. D. (2021). Partnership, revised corporation, cooperative law: business laws and regulations.
Benguet, [Philippines]: Coaching for Results Publishing

REFERENCES

1. Soriano, F. R. (2021). Partnerships and corporations (revised corporation code of the Philippines): law and
application for business and law students. Manila, Philippines: GIC Enterprises & Co., Inc.
2. Government seeks to amend cooperatives law. (2020, Feb 07). AllAfrica.Com Retrieved from
https://www.proquest.com/wire-feeds/government-seeks-amend-cooperatives-
law/docview/2352039790/se-2.
3. Paterson A. et. al. (2018). Contemporary issues in social accounting. Wolvercote, Oxford: Goodfellow
Publishers Limited
4. Marano, P., & Grima, S. (Eds.). (2018). Governance and regulations: Contemporary issues. Emerald
Publishing Limited. Retrieved from
https://www.proquest.com/docview/2148772388/C307FF42F1D4DD4PQ/5?accountid=31259.
5. McDonald, O. (2021). Cryptocurrencies: Money, trust and regulation. Agenda Publishing. Retrieved from
https://www.proquest.com/docview/2581448138/C307FF42F1D4DD4PQ/4?accountid=31259.

ASSESSMENT AND FEEDBACK PLAN

Course Outcomes/Weight Feedback


Assessment Task
1 2 Method

Quiz 5% LMS
True or False ✓ ✓ LMS
Oral Recitation 5% In-person
MCQ 30% (Exam 1-3) In-person
Seat work ✓ ✓ In-person/Rubrics
LMS Activity ✓ ✓ LMS
Comprehensive Exam 40% (Final Exam) In-person
Research (Filled-out Articles
20% Rubrics
of Cooperation)
*Base-15 grading system

POLICIES AND GUIDELINES

1. Attendance is counted from the first regular class meeting.


2. A validated student identification card must always by worn be all students while attending classes.
3. Cheating, plagiarism, and all forms of academic dishonesty are expressly forbidden in this course, and by the
university’s Policy on Academic Integrity. Examples of such violations include but not limited to:
a. collusion, purchasing, or commissioning assessment task/research paper.
b. copying verbatim from a research article/book/journal/etc.
c. copying verbatim from generative AI, such as ChatGPT.
d. falsifying or inventing any information, data or citation; and
e. false representation.
4. Valid examination permits are necessary in taking the examinations as scheduled.
ACC 227 – Law on Cooperatives
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Department of Accounting Education
ACC 227 – Course Syllabus
5. Base-15 grading policy should be observed. Students who obtained failing scores in major examinations are
recommended to attend tutorial classes or any intervention program; and
6. For other policies and guidelines, refer to Student Handbook.

Prepared by: Reviewed by:

LEENUEL M. BERNARTE, CPA JOE MARI N. FLORES, MSA, CPA


Faculty Member BSA, Program Head

References Reviewed by: Recommending Approval:

CLARISSA R. DONAYRE, MSLS GINA FE G. ISRAEL, EdD


Chief, Learning and Information Center Dean of College

Approved by:

PEDRITO M. CASTILLO II, EdD


VP, Institute of Pedagogical Advancement and Competitiveness

ACC 227 – Law on Cooperatives


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and Securities Regulation Code

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