Republic of the Philippines

BATAAN PENINSULA STATE UNIVERSITY

Main Campus, City of Balanga 2100 Bataan PHILIPPINES

COLLEGE OF ARTS AND SCIENCES

Tel. No. (047) 237 5797

COURSE SYLLABUS
ACTG 111a
I.

Subject Code :

ACTG 111a

II.

Course Description :

Basic Bookkeeping

III.

Pre-Requisite :

None

IV.

Intended For :

Bachelor of Science in Hotel & Restaurant Management

Bachelor of Science in Tourism Management 2nd year

V.

Credit Units :

Three (3) units Lec 3 units Lab 0 unit

VI.

No. of Hours :

Three (3) hours

VII.

Description :
This course provides an introduction to accounting, within the context of business and
business decisions. Students are expected to obtain basic understanding of the principles
and concepts of accounting as well as their applicability and relevance in the national context
and learn how to use various types of accounting information found in financial statements
and annual reports.

VIII.

Learning Outcomes :
At the end of the semester, the learners shall be able to:
Cite specific examples in which accounting is used in making business decisions.
Solve exercises in the identification of the branches of accounting described
through the types of services rendered.
Solve exercises and problems on the identification of users of information, type of
decisions to be made, and type of information needed by the users.
Cite users of financial information and identify whether they are external or internal
users.
Differentiate the forms of business organization in terms of nature of ownership.
Differentiate the types of business according to activities.
Solve problems applying the accounting equation.
Define, identify, and classify accounts according to the five major types.
Identify business and nonbusiness transactions, enumerate the types of business
documents, recite the rules of debit and credit, and apply these to simple cases.
Prepare journal entries, post to the ledger, prepare the trial balance, worksheet,
adjusting entries and complete the accounting cycle of a service and merchandising
business.

IX. Course Outline

1. Introduction to Accounting
1.1 History of Accounting
1.2 Definition of Accounting
1.3 Users of Accounting Information
1.4 Fields of Accounting
1.5 Financial Statements
1.6 Types of Business Organizations & definition
1.7 Elements of Accounting
2. The Accounting Equation
2.1 Basic Accounting Equation
VISION

MISSION

A university of excellence acknowledged in the country

and in the Asia-Pacific Region for quality graduates and
knowledge responsive to socio-conomic needs

Provide quality and relevant education that will develop

highly qualified and competitive human resources
responsible to national and regional development

Republic of the Philippines

BATAAN PENINSULA STATE UNIVERSITY

Main Campus, City of Balanga 2100 Bataan PHILIPPINES

COLLEGE OF ARTS AND SCIENCES

2.2 Effects of Transaction to Accounting Equation

2.3 Expanded Accounting Equation
2.4 Debit and Credit

Tel. No. (047) 237 5797

3. The Accounting Cycle for Service Industry

3.1 Journalizing & Posting
3.2 Trial Balance
3.3 Worksheet
3.4 Preparation of Financial Statements
3.5 Adjusting, Closing & Reversing Entries
4. The Accounting Cycle for Merchandising Industry
4.1 Sales & Related Accounts
4.2 Purchases & Related Accounts
4.3 Perpetual vs. Periodic Inventory Method
4.4 Adjusting Entries applicable to Merchandising Industry
IX.

Methods of Teaching :
Lecture and classroom discussion, seatwork discussion, board exercises, research works
and group exercises.

X.

Course Requirements :
The students are required to comply with the
following :
1. Practice Set
2. Assignments
3. Graded Recitations & Seatwork Exercises
4. Quizzes & Major Exams

XI.

Course Assessment :
Class Standing
Practice Set
Attendance
Recitation / Board Exercises
Quizzes
Assignments/Seatwork

2/3
10%
10%
25%
30%
25%

Term Examination

1/3

Midterm Grade / Tentative Final Grade

The Final Grade will be computed on the 50-50
policy.
(50% of the Midterm Grade + 50% of the Tentative
Final
XII.

References / Suggested Readings :

Ballada, W. (2012). Basic Accounting Made Easy 17th Edition. Made Easy Books
Valix, Conrado (2005). Financial Accounting Volume One. Conanan Educational Supply
Pasion, D.S. (1997). Introductory Accounting Part One. Phoenix Publishing House

VISION

MISSION

A university of excellence acknowledged in the country

and in the Asia-Pacific Region for quality graduates and
knowledge responsive to socio-conomic needs

Provide quality and relevant education that will develop

highly qualified and competitive human resources
responsible to national and regional development

Republic of the Philippines

BATAAN PENINSULA STATE UNIVERSITY

Main Campus, City of Balanga 2100 Bataan PHILIPPINES

COLLEGE OF ARTS AND SCIENCES

XIII.

Tel. No. (047) 237 5797

Classroom Policies :
a. Expectations from Student
The students responsibility is to come to each class prepared. He is also expected to take
all examinations and quizzes on the date scheduled. He is expected to attend each class
and participate actively in the discussions.
b. Academic Dishonesty
All students are expected to be academically honest. Cheating, lying and other forms of
unethical behavior will not be tolerated. Any student found guilty of cheating in
examinations or plagiarism in submitted course requirements will receive a failure in the
course requirement or in the course. Plagiarism refers to the use of books, notes or other
intellectual property without giving proper attribution to its author, or representing the work
of another person as ones own; Cheating refers to securing help in a test; copying tests,
assignments, reports or term papers; collaborating with other students during an
examination or in preparing academic work; signing another students name on an
attendance sheet; or otherwise practicing scholastic dishonesty.
c. Policy on Absences
The allowed number of absences is 11 hours for the whole semester. Request for excused
absences or waiver of absences must be presented upon reporting back to class. Special
examinations will be allowed only in special cases, such as prolonged illness. It is the
responsibility of the student to monitor his own tardy incidents and absences that might
accumulate leading to a failing grade.

VISION

MISSION

A university of excellence acknowledged in the country

and in the Asia-Pacific Region for quality graduates and
knowledge responsive to socio-conomic needs

Provide quality and relevant education that will develop

highly qualified and competitive human resources
responsible to national and regional development