BACOLOD CITY COLLEGE

BSIT DEPARTMENT
COURSE SYLLABUS
2nd Semester, AY 2017-2018
Course Code : Acctg. 1
Course Title/Name : Elementary Accounting
Course Credits : 3 units
Course Description : Course Overview

This course is designed for individuals without accounting background but who need to understand and appreciate how business transactions are recorded, summarized, and interpreted
for commercial decision-making purposes. Through a series of exercises, participants get a hands-on experience on the practical application of theories and concepts in the “accounting
cycle,” from event/transaction recognition to financial statement preparation, review, and appreciation.

Contact Hours/week : 3 hours per week

Course Objectives : Upon the successful completion of this course, the student will be able to:
1. Develop skills in preparing chart of accounts, analyze documents, prepare journal entry.
2. Prepare ledger, transfer journal entries and summarize ledger.
3. Prepare financial reports.
Desired Learning Outcomes Course Content/ Subject Matter Textbooks/ References Teaching and Learning Assessment Task (ATs) Resource Materials Time
(DLO) Activities (TLAs) Table
At the end of the unit, the 1. Planning a Business Textbook: Question-generation Written Quizzes Illustration 6 hours
students must have: a. Entrepreneurship Monte-Galanza, Racquel, strategies
1.Explained the meaning of b. The kinds of business organization as to Basic Accounting for Non- Oral recitation Laptop
Entrepreneurship. ownership & operations. Accountants Lecture/Discussion
2. discussed the kinds of c. Accounting Needs for each operation Group presentation of Manila Paper
business organization as to d. Importance of Accounting Worksheet preparation outputs
ownership and operations. References Readings
3. explained the importance of D.S. Passion Introductory Facilitation of assigned Sample
accounting and needs for each Accounting topics activities/exercises
operation. produced

2. at the end of the unit, the 2. Basic Accounting Terminologies Question-generation

students must have: a. Definition of Accounting Ballada, Wilma Accounting strategies Written Quizzes 6 hours
1. explained basic accounting b. Basic Accounting Term Made Easy
terminologies b. Recording,Classifying, Summaizing,and Lecture/ group Oral recitation
2. defined what is Interpreting,Transactions & Events www.accountingcoach.com Discussion
entrepreneurship c. Classification of Accounts Group presentation of
3. discussed various activities d. Accounting Principles Worksheet Preparation outputs
in accounting e. The Accounting Equation
4. explained the accounting f. Effect of Transactions on the Accounting Facilitation of assigned
equation and the effect of Equation. topics
transactions. Illustration
6 hours
Laptop
At the end of the unit, students 3. Journalizing Question-generation
must have: a. The Accounting Process strategies LCD Projector
1.discussed the accounting b Application of Double Entry Accounting. Written Quizzes
process C Other Common Transactions Lecture/Discussion Readings
3. explained the application of D Types of Journal Oral recitation
double entry accounting. e. General Journal of service and Merchandising Worksheet Preparation
4.discussed the types of Company. Group presentation of
journal. Facilitation of assigned outputs 6 hours
topics
Sample Illustration
activities/exercises
produced Laptop
At the end of the unit, students 4.Posting & Trial Balance
must have: a. Types of Ledgers Question-generation Written Quizzes LCD Projector
1. known types of ledgers b. Chart of Accounts strategies 6 hours
2. understood and prepared c. Trial Balance Oral recitation Readings
the chart of accounts Lecture/Discussion
3. discussed and prepared trial
balance. Worksheet preparation Sample
activities/exercises
Facilitation of assigned produced
topics

Illustration
At the end of the unit, students 5. Income Statement 6 hours
must have: a.Parts of Income Statement Question-generation Written Quizzes Laptop
1. understood kinds of income c.Kinds of Income Statement strategies
statement. d. Preparation of Income Statement Oral recitation LCD Projector
2. identified the parts of Lecture/Discussion
income statement Group presentation of Readings
3. prepared income statement. Worksheet Preparation outputs

Facilitation of assigned Sample

topics activities/exercises
produced

At the end of the unit, students 6. Balance Sheet.

must have: a. Parts of Balance Sheet Written Quizzes Illustration
1.Understood kinds of of b. Sectional format of the Body Question-generation
balance sheet c. Preparation of the Balance Sheet strategies Oral recitation Laptop
2.identified the parts of
balance sheet Lecture/Discussion LCD Projector
3. prepared balance sheet Group presentation of
Worksheet Preparation outputs Readings

Facilitation of assigned Sample

topics activities/exercises
produced
Grading System:

Class Standing: - - - - - - - - - - - - - - - - - - - - - - - - - - - 60% Grading Period: Graded Recitation:

ORLE 10% Midterm - - - - - - - - 50% Ability to Express Ideas - - - - 50%
Assignment/Reporting - - - - - - - 10% Final term - - - - - - - 50% Content/Substance - - - - - - - 25%
Recitation/Class Participation/ Total - - - - - - - - - - - - - - - - - 100% Organization of Ideas - - - - - -25%
Seatwork - - - - - - - - - - - - - - - - - 20% Total - - - - - - - - - - - - - - - - - - - - - - - - 100%
Quizzes - - - - - - - - - - - - - - - - - - -20%
Periodic Exam - - - - - - - - - - - - - - - - - - - - - - 40%

Total - - - - - - - - - - - - - - - - - - - - - - - - - - - - -100% Reporting:

Coverage of Subject Matter - -25%
Organization of Ideas - - - - - - -25%

Ability to Express Ideas - - - - - 35%

Visual Aids - - --- - - - - - - - - - - 15%

Total - - - - - - - - - - - - - - - - - - - - - - - - - 100%
Prepared by: Noted: Approved:

EFREN B. LANASE, MBA ENGR. VALENTINO ARGEL ELIAS T. ALIAS, Ph. D.

Program Coordinator Dean of Instruction/College Department Head