Cordillera Career Development College

Buyagan, Poblacion, La Trinidad, Benguet

Tel. No.: (074) 422-2221/Email: ccdc@ccdc.edu.ph
COLLEGE OF ACCOUNTANCY

COURSE GUIDE FOR ACCTG 150 : FINANCIAL ACCOUNTING AND REPORTING

CoA Form No.: 01 Version No.: 02 Approval Date: Effective date: August 9, 2021
CCDC VISION CCDC MISSION (COLLEGE)PROGRAM OBJECTIVES (as revised)
Deliver quality education through holistic, accessible and inclusive A graduate of BS in Accountancy should be able to:
The center of global learning (HAIL ) 1. Resolve business issues and problems, with a global and
21st century education experiences to build socially and environmentally responsible strategic perspective using knowledge and technical
for all. global citizens and leader. proficiency in the areas of financial accounting and reporting,
cost accounting and management, accounting and control,
GOALS taxation, and accounting information systems;
Leverage our key strengths (programs, people, partnerships, 2. Conduct accountancy research through independent studies of
products, policies and physical plant) for effective delivery of relevant literature and appropriate use of accounting theory
quality education. and methodologies;
3. Employ technology as a business tool in capturing financial and
VALUES non-financial information, generating reports and making
Competence, Commitment, Global Citizenship and Synergy. decisions;
CCDC advocates competence relevant to the 21st century world, 4. Apply knowledge and skills to successfully respond to various
steadfast commitment to our shared goals and to our families and types of assessments; and (including professional licensure and
immediate communities, while advancing global citizenship and certifications); and
exhibiting synergy in daily activities. 5. Confidently maintain a commitment to good corporate
citizenship corporate citizenship, social responsibility and
ethical practice in performing functions as an accountant.
COURSE CONTENT AND LEARNING PLAN
COURSE Accounting 150 Units: 6 units (2020 Cur.) Prerequisite(s): NONE
CODE: 3 units (2018 Cur.)
COURSE TITLE: FINANCIAL ACCOUNTING AND REPORTING
COURSE FINANCIAL ACCOUNTING AND REPORTING
DESCRIPTION:
COURSE Upon completion of the course, the students will be able to:
LEARNING A. Cognitive

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OUTCOMES 1. Define and explain the nature, objective, and types of businesses and able to describe business activities involved in
(CLOs): financing, investing and operating.
2. Explain the nature, objective and role of accounting in business.
3. Identify, understand and describe the conceptual framework, basic principles assumptions and constraints in financial
reporting and explain the accounting equation and its elements.
4. Identify, classify , utilize and present the elements of the basic financial statements in proper format.
5. Understand, describe and explain what is an accounting information system (AIS).
6. Describe and apply the accounting processing cycle of a service business in a sole proprietorship setting.
7. Understand, describe and apply the concepts and business activities applicable in the accounting cycle of a merchandising
business.
8. Describe, explain and adapt the use of special journals and subsidiary ledgers.
9. Understand, describe and explain the business activities affecting manufacturing operations.
10. Explain, discuss and prepare classified financial statements.
B. Psychomotor
1. Practices the financial accounting functions of recording ,classifying, summarizing and interpreting the accounting cycle,
observing generally accepted accounting principles;
2. Adapts the preparation of financial statements following applicable accounting standards

C. Affective
1. Comply with accounting ethical standards in the financial accounting process
2. Support the work of the Financial Reporting and Standards Council and the Philippine Interpretations Committee in the
development of accounting standards and relevant implementation guidance
Learning Content Teaching and Learning Reference material Learning Assessment method
outcome Activity Schedule
Adopt Orientation Self-Study: Check ccdc.edu.ph website Week 1 E-Discussion 1 - Introduce yourself
awareness of Getting to Know View CCDC Video for video on About CCDC via LMS
course; vision,
mission, and Note: All activities required
guiding values Interactive Learning: under this column
of the school; During the first virtual ( Assessment Method) are
and context of class via google meet,
graded, hence, to be
the learning. getting to know activities
between the teacher and submitted accordingly.
students will take
precedence. After which
an orientation will follow

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 pertaining to class
policies and the subject
matter.
A1 BASIC BUSINESS ENVIRONMET SELF-STUDY Main Reference: Textbook: 1st week Assignment:
a. Objective of a business firm Note: All Financial Accounting and Perform Exercise 6 & 7 on
b. Types of businesses exercises/activities Reporting Fundamentals , page 20 of your textbook.
c. Legal forms of business organization under self-study are 2020 Edition by: Ma.
d. Categories of business activities not graded, hence, not Elenita Cabrera Quizzes:
e. Business stakeholders to be submitted. Quiz on the topic thru online
f. Taxes Chapter 1 of Textbook.
g. Interest rates by use of the group page /
1. Read Chapter 1 of messenger/ school LMS
your textbook.
E-Discussions:
2. Answer Exercises 1,
Class participation in virtual
2 & 3 on page 17,18 &
discussions on various critical
19 of your textbook.
topics posted at the LMS or
3. Additional self- FB group page.
study activities may be
uploaded at the LMS or Examinations:
at the FB group page Prelims (6th week)
from time to time, or Midterms (12th week)
as the need arises. Finals (18th week)

Note: Correct answers Major Requirement:

will be uploaded in our Submission of
FB group page or portfolio/practice set as may
during the online class. be applicable.

INTERACTIVE
LEARNING:
Online class will be
conducted at least
once a week. You will
be notified later on

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 regarding our
schedule. All
announcements
regarding our class will
be posted at the LMS
or at the FB group
page.

PROBLEM SOLVING:
Considering the nature
of Accounting as a
subject matter where
problem solving is part
and parcel of it,
problems are
integrated in all the
activities whether
graded or not.

A2 ACCOUNTING AS THE LANGUAGE OF Main Reference: Textbook: 2nd week Assignment:

BUSINESS SELF-STUDY Financial Accounting and Perform Problem 1 on page
a. Accounting information 1. Read Chapter 2 of Reporting Fundamentals , 36-37 of your textbook.
b. Overall objective of accounting your textbook. 2020 Edition by: Ma.
c. Types of accounting information Elenita Cabrera Quizzes:
d. Accounting information: Economic 2. Answer Exercises 1, Quiz on the topic thru online
activities and decision-making 2 & 3 on page 35 & 36 Chapter 2 of Textbook. by use of the group page /
e. Users of accounting information of your textbook. messenger/ school LMS
f. Professional values and ethics of
accountants 3. Additional self- E-Discussions:
g. Relationship of bookkeeping and
study activities may be Class participation in virtual
accounting
uploaded at the LMS or discussions on various critical
at the FB group page topics posted at the LMS or FB
from time to time, or group page.
as the need arises.
Examinations:

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 Note: Correct answers Prelims (6th week)
will be uploaded in our Midterms (12th week)
FB group page or Finals (18th week)
during the online class.
Major Requirement:
INTERACTIVE Submission of
LEARNING: portfolio/practice set as may
Online class will be be applicable.
conducted at least
once a week. You will
be notified later on
regarding our
schedule. All
announcements
regarding our class will
be posted at the LMS
or at the FB group
page.

PROBLEM SOLVING:
Considering the nature
of Accounting as a
subject matter where
problem solving is part
and parcel of it,
problems are
integrated in all the
activities whether
graded or not.

A3 FUNDAMENTAL ACCOUNTING SELF-STUDY Main Reference: Textbook: 3rd week Assignment:

CONCEPTS AND PRINCIPLES; THE 1. Read Chapter 3 of Financial Accounting and Perform Problem 2 on page 64
ACCOUNTING EQUATION your textbook. Reporting Fundamentals , of textbook.
a. Conceptual framework 2020 Edition by: Ma.

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b. Qualitative characteristics of 2. Answer Exercises 1, Elenita Cabrera Quizzes:
accounting information 2 , 3,4,5 & 6 and Prob.1 Quiz on the topic thru online
c. The accounting equation on page 60-63 of your Chapter 3 of Textbook. by use of the group page /
d. Accounting equation expanded textbook. messenger/ school LMS

3. Additional self- E-Discussions:

study activities may be Class participation in virtual
uploaded at the LMS or discussions on various critical
at the FB group page topics posted at the LMS or FB
from time to time, or group page.
as the need arises.
Examinations:
Note: Correct answers Prelims (6th week)
will be uploaded in our Midterms (12th week)
FB group page or Finals (18th week)
during the online class.
Major Requirement:
INTERACTIVE Submission of portfolio/
LEARNING: practice set as may be
Online class will be applicable.
conducted at least
once a week. You will
be notified later on
regarding our
schedule. All
announcements
regarding our class will
be posted at the LMS
or at the FB group
page.

PROBLEM SOLVING:
Considering the nature
of Accounting as a
subject matter where

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 problem solving is part
and parcel of it,
problems are
integrated in all the
activities whether
graded or not.

A4 BASIC FINANCIAL STATEMENTS SELF-STUDY Main Reference: Textbook: 4th week Assignment:
a. Basic output of financial accounting 1. Read Chapter 4 of Financial Accounting and Perform Exercise 6 on page 77
The Statement of Financial Position your textbook. Reporting Fundamentals ,
Balance Sheet 2020 Edition by: Ma. Quizzes:
The Statement of Profit or Loss and 2. Answer Exercises 1, Elenita Cabrera Quiz on the topic thru online
Other Comprehensive Income 2, 3, 4, & 5 on page 77 by use of the group page /
of your textbook. Chapter 4 of Textbook. messenger/ school LMS
b. Relationship of the financial
statements 3. Additional self- E-Discussions:
study activities may be Class participation in virtual
uploaded at the LMS or discussions on various critical
at the FB group page topics posted at the LMS or FB
from time to time, or group page.
as the need arises.
Examinations:
Note: Correct answers Prelims (6th week)
will be uploaded in our Midterms (12th week)
FB group page or Finals (18th week)
during the online class.
Major Requirement:
INTERACTIVE Submission of
LEARNING: portfolio/practice set as may
Online class will be be applicable.
conducted at least
once a week. You will
be notified later on
regarding our

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schedule. All
announcements
regarding our class will
be posted at the LMS
or at the FB group
page.

PROBLEM SOLVING:
Considering the nature
of Accounting as a
subject matter where
problem solving is part
and parcel of it,
problems are
integrated in all the
activities whether
graded or not.

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A5 INTRODUCTION TO ACCOUNTING SELF-STUDY Main Reference: Textbook: 5th-6th
INFORMATION SYSTEM 1. Read Chapter 5 of Financial Accounting and week Assignment:
a. Accounting and technology your textbook. Reporting Fundamentals , Perform Problem 4 on page
b. Basic functions of an Accounting 2020 Edition by: Ma. 101
Information System (AIS) 2. Answer Problems Elenita Cabrera
c. Essential elements of an AIS 1, 2 & 3 on page 98- Quizzes:
d. Features of an effective AIS 100 of your textbook. Chapter 5 of Textbook. Quiz on the topic thru online
e. Structure of an AIS by use of the group page /
f. Computerized accounting information 3. Additional self- messenger/ school LMS
system study activities may be
g. Responsibility for designing and uploaded at the LMS or E-Discussions:
installing AIS at the FB group page Class participation in virtual
h. Basic tools and processes comprising from time to time, or discussions on various critical
the AIS as the need arises. topics posted at the LMS or FB
i. Source documents and other group page.
accounts up to Posting process. Note: Correct answers
will be uploaded in our Examinations:
FB group page or Prelims (6th week)
during the online class. Midterms (12th week)
Finals (18th week)
INTERACTIVE
LEARNING: Major Requirement:
Online class will be Submission of
conducted at least portfolio/practice set as may
once a week. You will be applicable.
be notified later on
regarding our
schedule. All
announcements
regarding our class will
be posted at the LMS
or at the FB group
page.

PROBLEM SOLVING:

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 Considering the nature
of Accounting as a
subject matter where
problem solving is part
and parcel of it,
problems are
integrated in all the
activities whether
graded or not.

PRELIMINARY EXAMS

A6 PROCESSING AND REPORTING SELF-STUDY Main Reference: Textbook: 7th-8th Assignment:

ACCOUNTING INFORMATION FOR A 1. Read Chapter 6 of Financial Accounting and week Perform Problem 5 on page
SERVICE ENTITY your textbook. Reporting Fundamentals , 149-150 of textbook
a. Accounting processing cycle 2020 Edition by: Ma.
b. Overview of the major steps in the 2. Answer Exercises 1, Elenita Cabrera Quizzes:
accounting cycle and their objectives 2, 3, and 4 and Quiz on the topic thru online
c. Brief discussion of the steps in the Problems 1,2,3,& 4 on Chapter 6 of Textbook. by use of the group page /
accounting cycle. page 140-149 of your messenger/ school LMS
d. Recording process textbook.
e. Preparing the Trial Balance E-Discussions:
f. Accounting adjustments 3. Additional self- Class participation in virtual
g. Preparing the adjusted trial balance
study activities may be discussions on various critical
h. Using a worksheet
uploaded at the LMS or topics posted at the LMS or FB
i. Preparing financial statements
at the FB group page group page.
j. Completion of the accounting
processing cycle from time to time, or
as the need arises. Examinations:
Prelims (6th week)
Note: Correct answers Midterms (12th week)
will be uploaded in our Finals (18th week)

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FB group page or
during the online class. Major Requirement:
Submission of
INTERACTIVE portfolio/practice set as may
LEARNING: be applicable.
Online class will be
conducted at least
once a week. You will
be notified later on
regarding our
schedule. All
announcements
regarding our class will
be posted at the LMS
or at the FB group
page.

PROBLEM SOLVING:
Considering the nature
of Accounting as a
subject matter where
problem solving is part
and parcel of it,
problems are
integrated in all the
activities whether
graded or not.

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A7 ACCOUNTING FOR MERCHANDISING SELF-STUDY Main Reference: 9th-12th Assignment:
BUSINESS 1. Read Chapter 7 of your Textbook: Financial week Perform Problem 6 on page
a. Nature of a merchandising business textbook. Accounting and 197D of textbook.
b. Operating cycle of a merchandising or Reporting
trading business 2. Answer Exercises 1, 2 & Fundamentals , 2020 Quizzes:
c. Basic concept of inventory accounting 3 and Problems 1,2,3,4,& 5 Edition by: Ma. Elenita Quiz on the topic thru online
in a merchandising business on page 192-197C of your Cabrera by use of the group page /
d. Accounting for merchandising textbook. messenger/ school LMS
transactions using the perpetual Chapter 7 of Textbook.
inventory system 3. Additional self-study E-Discussions:
e. Accounting for merchandising
activities may be uploaded Class participation in virtual
transactions using the period inventory
at the LMS or at the FB discussions on various critical
system
group page from time to topics posted at the LMS or FB
f. The adjusting and closing process for
a merchandising business time, or as the need arises. group page.
g. Accounting for Value-Added Tax
(VAT) on purchase and sale of Note: Correct answers will Examinations:
merchandise transaction be uploaded in our FB Prelims (6th week)
group page or during the Midterms (12th week)
online class. Finals (18th week)

INTERACTIVE LEARNING: Major Requirement:

Online class will be Submission of
conducted at least once a portfolio/practice set as may
week. You will be notified be applicable.
later on regarding our
schedule. All
announcements regarding
our class will be posted at
the LMS or at the FB group
page.

PROBLEM SOLVING:
Considering the nature of
Accounting as a subject
matter where problem

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 solving is part and parcel of
it, problems are integrated
in all the activities whether
graded or not.

MIDTERM EXAMINATION

A8 SPECIAL JOURNALS AND SUBSIDIARY SELF-STUDY Main Reference: 13th – 14th Assignment:
LEDGERS 1. Read Chapter 8 of your Textbook: Financial week Perform Problem 6 on page
a. The need for special journals textbook. Accounting and 220B of textbook.
b. The need for control accounts and Reporting
subsidiary ledgers 2. Answer Exercises 1 & 2 Fundamentals , 2020 Quizzes:
c. The accounts receivable subsidiary and Problems 1,2,3,4,&5 Edition by: Ma. Elenita Quiz on the topic thru online
ledger on page 215-220B of your Cabrera by use of the group page /
d. The accounts payable subsidiary textbook. messenger/ school LMS
ledger Chapter 8 of Textbook.
e. Special Journals 3. Additional self-study E-Discussions:
Sales Journal
activities may be uploaded Class participation in virtual
Purchases Journal
at the LMS or at the FB discussions on various critical
Cash Receipts Journal
group page from time to topics posted at the LMS or FB
Cash Payments Journal
time, or as the need arises. group page.

Note: Correct answers will Examinations:

be uploaded in our FB Prelims (6th week)
group page or during the Midterms (12th week)
online class. Finals (18th week)

INTERACTIVE LEARNING: Major Requirement:

Online class will be Submission of portfolio/
conducted at least once a practice set as may be
week. You will be notified applicable.

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 later on regarding our
schedule. All
announcements regarding
our class will be posted at
the LMS or at the FB group
page.

PROBLEM SOLVING:
Considering the nature of
Accounting as a subject
matter where problem
solving is part and parcel of
it, problems are integrated
in all the activities whether
graded or not.

A9 BASIC ACCOUNTING FOR SELF-STUDY Main Reference: 15th week Assignment:

MANUFACTURING OPERATIONS 1. Read Chapter 9 of your Textbook: Financial Perform Exercise 5 on page
a. Nature of manufacturing operations textbook. Accounting and 235 of textbook.
b. Production, Marketing and Reporting
administrative costs 2. Answer Exercises 1, 2 , 3 Fundamentals , 2020 Quizzes:
c. Inventories of a manufacturing & 4 on page 232-235 of Edition by: Ma. Elenita Quiz on the topic thru online
company your textbook. Cabrera by use of the group page /
d. Elements of production costs messenger/ school LMS
e. Basic accounting for production costs 3. Additional self-study Chapter 9 of Textbook.
f. Flows of costs in a manufacturing activities may be uploaded E-Discussions:
company
at the LMS or at the FB Class participation in virtual
group page from time to discussions on various critical
time, or as the need arises. topics posted at the LMS or FB
group page.
Note: Correct answers will
be uploaded in our FB Examinations:
group page or during the Prelims (6th week)
online class. Midterms (12th week)

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 Finals (18th week)
INTERACTIVE LEARNING:
Online class will be Major Requirement:
conducted at least once a Submission of
week. You will be notified portfolio/practice set as may
later on regarding our be applicable.
schedule. All
announcements regarding
our class will be posted at
the LMS or at the FB group
page.

PROBLEM SOLVING:
Considering the nature of
Accounting as a subject
matter where problem
solving is part and parcel of
it, problems are integrated
in all the activities whether
graded or not.

A.10 UNDERSTANDING CLASSIFIED SELF-STUDY Main Reference: 16th-18th Assignment:

FINANCIAL STATEMENTS 1. Read Chapter 10 of your Textbook: Financial week Perform Problem 5 on page
a. Financial statements are designed textbook. Accounting and 262 of textbook.
for analysis Reporting
b. Understanding the statement of 2. Answer Problems 1, 2 , Fundamentals , 2020 Quizzes:
financial position or balance sheet 3, & 4 on page 258-261 of Edition by: Ma. Elenita Quiz on the topic thru online
c. Measures of liquidity and credit risk your textbook. Cabrera by use of the group page /
d. Understanding the statement of messenger/ school LMS
income 3. Additional self-study Chapter 10 of
e. Measures of profitability activities may be uploaded Textbook. E-Discussions:
f. Understanding the statement of at the LMS or at the FB Class participation in virtual
Shareholders’ equity group page from time to discussions on various critical

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 g. Understanding the statement of time, or as the need arises. topics posted at the LMS or FB
cash flows group page.
Note: Correct answers will
be uploaded in our FB Examinations:
group page or during the Prelims (6th week)
online class. Midterms (12th week)
Finals (18th week)
INTERACTIVE LEARNING:
Online class will be Major Requirement:
conducted at least once a Submission of
week. You will be notified portfolio/practice set as may
later on regarding our be applicable.
schedule. All
announcements regarding
our class will be posted at
the LMS or at the FB group
page.

PROBLEM SOLVING:
Considering the nature of
Accounting as a subject
matter where problem
solving is part and parcel of
it, problems are integrated
in all the activities whether
graded or not.

Note: These expected Learning

B1
Outcomes are expected to be
B.2
demonstrated by the learner after
finishing the subject.
C.1
C.2

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 FINAL EXAMINATIONS Dec.,2021

COURSE REQUIREMENTS AND DEADLINES:

A. Assignments : Exercises & assignments included in the printed module; virtual class discussions; Reading of literature in the printed module and other
credible sources such as text books and online sources.
B. E-Discussion Forum: Students are encouraged to actively participate in schedule virtual class discussions via Google Meet or Zoom and E-discussions posted
in the LMS or FB Group Page.
C. Quiz: Quizzes will be uploaded in the class group page and School LMS . Quizzes will be announced to the class earlier thru the CG of LMS.
D. Written Examination: There will be three major examinations such as Prelims (6th week) Midterm exams (12th week) and Final Exams (18th week)
E. Portfolio/Practice Set as may be required.
EVALUATION AND GRADING SYSTEM:
The subjects per batch will be composed of two major exams, midterm exam will be on the last day of the 3rd week and the final exams
will be on the last day of the 6th week. Midterm grade will be computed as: all graded activities (quizzes, major exams and other
activities) will be transmuted using the transmutation table with 60% cut-off. Then for finals, total of all c.s. and exam, 60% cut-off grade
= tentative final grade. Final grade =tentative final grade x 2 + midterm grade/3.
COURSE POLICIES:
1. Students must participate and log in regularly through the School LMS, their class FB Group, GC or any platform identified in the subject
course guide using their real and full name only. For further inquiries, contact your teacher through the contact details provided in this course
guide.
2. Students must follow the class schedule and complete the required activities indicated in the course guide.Activities/assignments/quizzes
should be accomplished within the time frame or schedule indicated in the Course Guide.
3. Students are required to participate in the synchronous/asynchronous class via google meet, online interaction (e-discussions/threaded
discussion) posted in the LMS/FB Group. Interaction and participation in the online discussions is highly encouraged as it is one of the basis
for the tracking of your learning progress. Proper grooming including appropriate background during synchronous sessions should be observed
at all time.
4. Online synchronous quizzes will be on the LMS with a given limited time duration or uploaded at the FB Group Chat account.
5. Students must practice independence and utmost honesty in accomplishing all their designated activities. Plagiarism is strictly prohibited. When
using data from other source/s, cite your references properly.
6. Submission of requirements (assignments) must be in accordance with the deadlines given above. Late submission of requirements
(assignments), without valid reason, will be given credit of 75% of their obtained score. Failure to comply with the requirements for this
subject will incur NG in that particular grading period.

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 7. Students who does not participate on the scheduled learning activities and who have not submitted at least 30% of the requirements for the
whole duration of the class schedule shall be considered dropped, thus, does not qualify for completion and requirements submitted during the
completion period will not be considered.
8. Students are encouraged to consult with their teachers through the consultation hours indicated by the teacher in this course guide. Students
must observe proper netiquette when messaging teachers and conversing with fellow students at all times.
Example: a. void using offensive words, FULL UPPER CASE (Caps Lock) and inserting irrelevant subjects, and using jargons, shortcuts
(jejemon words).

B. Class Attendance
1. Students’ participation during the synchronous/asynchronous online class (e.g. asking questions, commenting in the chat box, sharing insights,
among others), online interaction (e-discussions/discussion threads) will be counted as their attendance.
CONSULTATION WITH COURSE INSTRUCTOR/FACILITATOR:
 Anytime through the course group chat, text messages, email.
REFERENCES IN LEARNING PACKS: Course Guide and Textbook
SUGGESTED READINGS NOT INCLUDED IN LEARNING PACKAGES:
 VALIX, Condrado T, Peralta, Jose F, Valix, Christian Aris M.., Conceptual Framework and Accounting Standards (2020 edition), GIC Enterprises & Co., Inc.
 VALIX, Condrado T., Peralta, Jose F, Valix, Christian Aris M., FINANCIAL ACCOUNTING Vol. 1, 2 &3, (2020 Edition), GIC Enterprises & Co., Inc
 MILLAN, Zeus Vernon B., Intermediate Accounting Vol. 1(2020 Edition), Bandolin Enterprise
 MILLAN, Zeus Vernon B., Conceptual Framework and Accounting Standards (2020 edition), Bandolin enterprises

ABOUT THE COURSE INSTRUCTOR/FACILITATOR:

The facilitator is currently the Dean of the College of Accountancy, CCDC. He finished his elementary and secondary education and graduated both as
Valedictorian. He finished his BSC-Accounting at the Saint Louis University and his MBA at CCDC . He passed the CPA Board Examination in May,
1979. He holds three other PRC licenses such as: Real Estate Broker, Real Estate Appraiser and Licensed Professional Teacher. He also taught at the
University of the Cordilleras and at Saint Louis University. For his corporate and industry exposure, he had been connected with the Ayala Investment
and Development Corporation and the Philippine National Bank. He also worked as an OFW for almost a decade as Chief Accountant of the Al Shaty
Contracting and Finance Manager of the Al Juraib Steel Buildings at Dammam, Kingdom of Saudi Arabia. After his stint abroad, he entered politics
having served as Municipal Councilor of Buguias, Provincial Board Member of Benguet and as Municipal Mayor of Buguias. Then from politics, he went
back to the academe, joining CCDC in 2007 up to the present.

For questions and queries kindly contact me through the following:

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 Contact number: 09083813826
Email account: accountancy@ccdc.edu.ph
FB Group Page: Acctg150CCDC1sem21-22

Prepared and submitted by:

Domingo B. Bay-an, CPA, MBA

Dean/Facilitator
College of Accountancy

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