Department of Accounting Education

ACC 211 – Course Syllabus

COURSE INFORMATION
1. Course Number : ACC 211
2. Course Name : Intermediate Accounting 2
3. Course Description : This course is a continuation of Intermediate Accounting I and covers the
detailed discussion, appreciation and application of Philippine Financial
Reporting Standards (PFRS) on non-financial assets, and financial and non-
financial liabilities of a business enterprise. The course also deals with related
internal control, ethical issues and management of long-term assets, short-term
and long-term liabilities.
4. Pre-requisite : ACC 124
5. Co-requisite : None
6. Credit : 3.0 units
7. Class schedule : 6 hours per week

PROGRAM EDUCATIONAL OBJECTIVES (PEO) OF BSA:

Three to five years after graduation, the BSA graduates are expected to:
1. Engage in business undertakings and/or in the field of accounting that contribute to the development of
their community;
2. Pursue a successful career in accounting through relevant trainings and involvement in the continuing
professional development programs of the profession and/or in advanced studies; and
3. Involve actively as partners in the civic program of the community.

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 PEO2 / / / / / / / / / / / /
Objectives PEO3 / / / / / / /

COURSE OUTCOMES (CO) OF ACC 211 AND THEIR LINKS TO SO

Upon completion of the course, the SO

BSA students are expected to: A B C D E F G H I J K L M N O P Q R S T
Apply conceptual framework
CO and/or international and local
I E I E
1 accounting standards for a
certain business transaction.
Analyze transactions and its
CO effects to related asset, liability,
I I E
2 equity, income or expense
accounts.
Create lapsing and
CO amortization schedule for PPE
I I E
3 and Bond Investments and
Liabilities, respectively.
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.

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 Department of Accounting Education
ACC 211 – Course Syllabus

University Vision, Mission, Philosophy, Graduate Attributes, Values, Program Educational Objectives
and Competencies (PEO)

PEO 1: Engage in business

Vision: The University of Mindanao envisions to be a leading
undertakings and/or in the
globally engaged university creating sustainable impact in society.
field of accounting that
contribute to the development
Mission: The University of Mindanao seeks to provide a dynamic of their community.
learning environment through the highest standard of instruction,
research, extension, and production in a private non-sectarian
PEO 2: Pursue a successful
institution committed to democratizing access to education.
career in accounting through
relevant trainings and
Educational Philosophy: Transformative education through involvement in the continuing
polishing diamonds in the rough. professional development
programs of the profession
and/ or in advanced studies.
Values: Excellence, Honesty and Integrity, Innovation, and
Teamwork.
PEO 3: Involve actively as
partners in the civic program
Graduate Attributes: Galing, Gawa, Gawi, at Gana
of the community.

Core Competency: Quality, affordable and open education

Student Outcomes (SO) Course Outcome (CO)

A. Articulate and discuss the latest developments in the specific field of

practice. CO 1: Apply conceptual
In
B. Effectively communicate orally and in writing using both English and framework and/or
Filipino. international and local
C. Work effectively and independently in multi-disciplinary and multi-cultural accounting standards for a
teams.
certain business transaction.
D. Act in recognition of professional, social, and ethical responsibility
E. Preserve and promote “Filipino and cultural heritage”
F. Describe the basic functions of management such as planning, organizing, CO 2: Analyze transactions
leading and controlling. and its effects to related
G. Identify and describe the basic concepts that underlie each of the asset, liability, equity, income
functional areas of business (marketing, finance, human resource or expense accounts.
management, production and operations management, information
technology, and strategic management) and employ these concepts in
various business situations CO 3: Create lapsing and
H. Select the proper decision-making tools to critically, analytically and amortization schedule for
creatively solve problems and drive results. PPE and Bond Investments
I. Express clearly and communicate effectively with stakeholders both in oral and Liabilities, respectively.
and written forms
J. Apply information and communication technology (ICT) skills as required
by the business environment.
K. Work effectively with other stakeholders and manage conflict in the
workplace.
L. Organize and lead groups to plan and implement business related
activities.
M. Demonstrate corporate citizenship and social responsibility.
N. Exercise high personal moral and ethical standards.
O. Resolve business issues and problems, with a global and strategic
perspective using knowledge and technical proficiency in the areas of
financial accounting and reporting, cost accounting and management,
accounting and control, taxation, and accounting information systems.
P. Conduct accountancy research through independent studies of relevant
literature and appropriate use of accounting theory and methodologies.
Q. Employ technology as a business tool in capturing financial and non-
financial information, generating reports and making decisions.
R. Apply knowledge and skills to successfully respond to various types of
assessments; and (including professional licensure and certifications).
S. Confidently maintain a commitment to good corporate citizenship, social
responsibility and ethical practice in performing functions as an accountant.
T. 211
ACC Graduates of universities
– Intermediate participate
Accounting 2 in the generation of new knowledge
Revision no.: 4 Effectivity: 1st Sem, SY 2025- Page 2 of 12
or in research and development program.
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 Department of Accounting Education
ACC 211 – Course Syllabus

CO AND ASSESSMENT TASK ALIGNMENT

Assessment Task
Assessment
CO Coverage
Schedule
Theory-based Practice-based

Multiple Choice
CO 1 &2 Questions & First Exam Part 1 & 2
Problem Solving
Multiple Choice
Second
CO 1 &2 Questions & Part 3, 4 & 5
Exam
Problem Solving
Multiple Choice
CO 1 &2 Questions & Part 6 & 7
Third Exam
Problem Solving
Multiple Choice
CO 1 &2 Questions & Fourth Exam Part 8 & 9
Problem Solving
Multiple Choice
CO 1 &2 Questions & Fifth Exam Part 10 & 11
Problem Solving
Multiple Choice
CO 1 &2 Questions & Sixth Exam Part 12 & 13
Problem Solving
Multiple Choice
Seventh
CO 1 &2 Questions & Part 14 & 15
Exam
Problem Solving

PPE Lapsing
Comprehensive
CO 1, 2 & 3 and Amortization Final Exam Part 1 – 17
exam
of Bonds

*Final assessment will be a comprehensive examination (from first topic to the last) in a MCQ
form(50%) and a competency assessment (50%).

ASSESSMENT TASK DETAILS (THEORY-BASED)

Assessment Assessment
Coverage Details
Schedule Task
First Exam Part 1 - 4 MCQ You are expected to demonstrate technical knowledge about
(30% of the accounting for non-trade debt instrument as provided under PFRS
exam); 9. This topic primarily focuses on accounting for short-term and
Problem long-term debt investments carried at fair value and amortized
solving cost. This task is also designed to assess your technical
(70%) knowledge in evaluating recognition, measurement, presentation
and disclosure principles about interest received, amortization
methods, and reclassification of debt investments.

Integration:
▪ SDG – Decent Work and Economic Growth, and
Integrated Problem Solving
▪ 21st Century Skills (GA) – Critical thinking, Initiative and

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 Department of Accounting Education
ACC 211 – Course Syllabus

Assessment Assessment
Coverage Details
Schedule Task
Collaboration
You are expected to demonstrate technical knowledge about
accounting for associates and investment properties. This topic
primarily focuses on recognition, measurement, presentation and
disclosure of investment in associates, intercompany transactions,
and investment achieved in stages as provided under Philippine
MCQ Accounting Standards (PAS) 28. This task is also designed to
(30% of the assess your technical knowledge in recognition, measurement,
Second exam); presentation and disclosure of investment properties as provided
Part 5 & 6
Exam Problem under Philippine Accounting Standards (PAS) 40.
solving
(70%) Integration:
▪ SDG – Decent Work and Economic Growth, and
Integrated Problem Solving
▪ 21st Century Skills (GA) – Critical thinking, Initiative and
Collaboration

You are expected to demonstrate technical knowledge about

accounting for property, plant and equipment as provided in
Philippine Accounting Standards (PAS) 16. This topic primarily
focuses on recognition, measurement, presentation and disclosure
of property, plant and equipment. This task is also designed to
MCQ
assess your technical knowledge in recognition, measurement,
(30% of the
presentation and disclosure of borrowing costs, government grant
exam);
Third Exam Part 7 & 8 and special issues on land, building and machinery.
Problem
solving
Integration:
(70%)
▪ SDG – Decent Work and Economic Growth, and
Integrated Problem Solving
▪ 21st Century Skills (GA) – Critical thinking, Initiative and
Collaboration

You are expected to demonstrate technical knowledge about

accounting for property, plant and equipment as provided in
Philippine Accounting Standards (PAS) 16. This topic primarily
focuses on subsequent measurement of property, plant and
equipment measured at cost including various methods of
depreciating assets. This task is also designed to assess your
MCQ
technical knowledge in subsequent measurement of property,
(30% of the
plant and equipment measured using revaluation method, and the
Part 9 & exam);
Fourth Exam concept and methods of depletion and accounting for extractive
10 Problem
assets using provisions of Philippine Financial Reporting
solving
Standards (PFRS) 6.
(70%)
Integration:
▪ SDG – Decent Work and Economic Growth, and
Integrated Problem Solving
▪ 21st Century Skills (GA) – Critical thinking, Initiative and
Collaboration
Fifth Exam Part 11 & MCQ You are expected to demonstrate technical knowledge about
12 (30% of the accounting for intangible assets as provided in Philippine
exam); Accounting Standards (PAS) 38 and accounting for impairment of
Problem assets as provided in Philippine Accounting Standards (PAS) 36.

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 Department of Accounting Education
ACC 211 – Course Syllabus

Assessment Assessment
Coverage Details
Schedule Task
This topic primarily focuses on recognition, measurement,
presentation and disclosure of intangible assets. This task is also
designed to assess your technical knowledge in accounting for
impairment of individual and cash generating units.
solving
(70%) Integration:
▪ SDG – Decent Work and Economic Growth, and
Integrated Problem Solving
▪ 21st Century Skills (GA) – Critical thinking, Initiative and
Collaboration
You are expected to demonstrate technical knowledge about
accounting for trade and current non-financial liabilities, as well as
note payable and debt restructuring. This topic primarily focuses
on recognition, measurement, presentation and disclosure of trade
MCQ
and current non-financial liabilities. This task is also designed to
(30% of the
assess your technical knowledge in accounting for note payable
Part 13 & exam);
Sixth Exam and debt restructuring.
14 Problem
solving
Integration:
(70%)
▪ SDG – Decent Work and Economic Growth, and
Integrated Problem Solving
▪ 21st Century Skills (GA) – Critical thinking, Initiative and
Collaboration
This assessment task is designed for you to demonstrate a
comprehensive understanding of the recognition, measurement,
presentation and disclosure principles of investments, property
and equipment, intangible assets, impairment assets, current non-
MCQ
financial assets, note payable, and debt restructuring. This
(30% of the
assessment is also designed to assess your theoretical knowledge
Seventh Part 15 & exam);
in accounting for bonds and compound financial instruments.
Exam 16 Problem
solving
Integration:
(70%)
▪ SDG – Decent Work and Economic Growth, and
Integrated Problem Solving
▪ 21st Century Skills (GA) – Critical thinking, Initiative and
Collaboration
You are expected to demonstrate acquired theoretical knowledge
on accounting for leases as provided under Philippine Financial
Reporting Standards 16. You should be able to critically analyze
various concepts in accounting for lease (operating and finance
lease). In addition, you should also be able to evaluate various
accounting recognition, measurement, presentation, and
disclosure principles related to operating lease – lessor and lessee
accounting, finance lease – lessor and lessee accounting, and
Part 1 – Comprehensi
Final Exam sale and leaseback transaction – buyer/lessor and seller/lessee
17 ve (50%)
accounting.

Integration:
▪ SDG – Decent Work and Economic Growth, and
Integrated Problem Solving
▪ 21st Century Skills (GA) – Critical thinking, Initiative and
Collaboration

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 Department of Accounting Education
ACC 211 – Course Syllabus

ASSESSMENT TASK DETAILS (PRACTICE/PERFORMANCE-BASED)

Assessmen Assessment
Coverage Details
t Schedule Task
● The purpose of this activity is for you to apply your acquired
technical knowledge in accounting for debt securities and
loans, PPE, bond liability, and lease.
● You will take the role of an accountant who was tasked to
PPE Lapsing
properly account for: bond and loan investment, PPE
and
acquisition including lease, bond liabilities, and lease
Amortization
financing.
(Bond
● You should be able to prepare necessary accounting
investments,
schedules, journal entries, and explanations (if required).
Loan
Final Exam Part 7 - 17 ● You will be given three (3) hours to present your schedules,
Receivable,
journal entries, and explanations.
Bond
● You will be graded according to the following criteria (see
liabilities, and
rubric attached).
Lease)
(50% of the
Integration:
exam)
▪ SDG – Decent Work and Economic Growth, and
Integrated Problem Solving
▪ 21st Century Skills (GA) – Critical thinking, Initiative and
Collaboration
COURSE OUTLINE AND TIME FRAME

TIME
TOPICS TLA RESOURCES
FRAME
TOPICS FOR FIRST EXAMINATION
Week 1 Classroom orientation (University Policies; VM, ⮚ Lecture Valix, C., Peralta, J., &
to EP, GAs, V and CC) ⮚ Oral presentation Valix, C.A. (2021).
Week 3 Part 1: Accounting for Trading and non- ⮚ Quizzes Intermediate
trading Debt Investments measured at Fair ⮚ Research article Accounting: Volume 1.
Value reading/discourse GIC Enterprises & Co.,
1. Definition of financial instruments ⮚ Oral questioning Inc. Manila
2. Recognition of financial assets at ⮚ Simulation/board
fair value through profit or loss Valix, C., Peralta, J., &
works
(FVPL) debt instruments Valix, C.A. (2019).
⮚ Quipper tools
3. Measurement of financial assets at Conceptual Framework
FVPL debt instruments and Accounting
4. Presentation and disclosures Standards. GIC
required for financial assets Enterprises & Co., Inc.
classified at FVPL debt Manila
instruments
5. Recognition of financial assets at
fair value through other
comprehensive income (OCI) debt
instruments
6. Measurement of financial assets at
fair value through other
comprehensive income (OCI) debt
instruments
7. Presentation and disclosures
required for financial assts

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ACC 211 – Course Syllabus

TIME
TOPICS TLA RESOURCES
FRAME
classified at FVOCI debt
instruments
Part 2: Non-trade and long-term loan
receivables
1. Initial and subsequent measurement of
loan receivable
2. Origination fees and direct origination
costs
3. Impairment of loan
4. Measurement of impairment
5. Three-state impairment approach
Part 3: Accounting for Non-trade Debt
Investments measured at amortized cost
1. Recognition of financial assets at
amortized cost
2. Debt investment at amortized cost
using straight line method
3. Debt investment at amortized cost
using bond outstanding method
4. Debt investment at amortized cost
using effective interest method
Part 4: Accounting for Reclassification of
Investments
1. Reclassification from FVPL to
FVOCI
2. Reclassification from FVOCI to
FVPL
3. Reclassification from FVPL to
amortized cost
4. Reclassification from amortized
cost to FVPL
5. Reclassification from FVOCI to
amortized cost
6. Reclassification from amortized
cost to FVOCI
TOPICS FOR SECOND EXAMINATION
Week 4 Part 5: Accounting for Investment in ⮚ Lecture Valix, C., Peralta, J., &
to Associates ⮚ Oral presentation Valix, C.A. (2021).
Week 5 1. Definition of significant influence, ⮚ Quizzes Intermediate
control, associate and subsidiary ⮚ Research article Accounting: Volume 1.
2. Equity method of accounting for reading/discourse GIC Enterprises & Co.,
associates ⮚ Oral questioning Inc. Manila
3. Accounting for upstream ⮚ Simulation/board
transactions Valix, C., Peralta, J., &
works
4. Accounting for downstream Valix, C.A. (2019).
⮚ Quipper tools
transactions Conceptual Framework
5. Cost method and Accounting
6. Investment in associates achieved Standards. GIC
in stages Enterprises & Co., Inc.
7. Changes in methods used Manila
⮚ Part 6: Accounting for Investment
Properties

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ACC 211 – Course Syllabus

TIME
TOPICS TLA RESOURCES
FRAME
1. Definition of investment property
2. Recognition of investment property
3. Measurement of investment
property
4. Presentation and disclosures
required for investment property
TOPICS FOR THIRD EXAMINATION
Week 6 Part 7: Accounting for Property, plant and ⮚ Lecture Valix, C., Peralta, J., &
To equipment ⮚ Oral presentation Valix, C.A. (2021).
Week 7 1. Definition of property, plant and ⮚ Simulation/board Intermediate
equipment works Accounting: Volume 1.
2. Recognition of property, plant and ⮚ Research article GIC Enterprises & Co.,
equipment reading/discourse Inc. Manila
3. Measurement of property, plant ⮚ Oral questioning
and equipment ⮚ Quizzes Valix, C., Peralta, J., &
4. Accounting procedures for various Valix, C.A. (2019).
⮚ Quipper tools
modes of PPE acquisition Conceptual Framework
5. Derecognition of PPE and Accounting
Standards. GIC
Part 8: Accounting for Government grant, Enterprises & Co., Inc.
Borrowing costs, special issues on land, Manila
building and machinery
1. Concept of government grant
2. Accounting for cash government
grant
3. Accounting for non-depreciable
property as government grant
4. Accounting for depreciable
property as government grant
5. Accounting for repayment of
government grant due to
noncompliance
6. Concept of borrowing costs
7. Accounting for specific borrowing
costs
8. Accounting for general borrowing
costs
9. Accounting for mixed borrowing
costs
10. Special issues in borrowing costs

TOPICS FOR FOURTH EXAMINATION

Week 8 Part 9: Accounting for PPE at Cost: ⮚ Quizzes Valix, C., Peralta, J., &
to Subsequent measurement ⮚ Oral presentation Valix, C.A. (2021).
Week 9 1. Concept of depreciation ⮚ Research article Intermediate
2. Depreciation methods reading/discourse Accounting: Volume 1.
3. Accounting for depreciation ⮚ Oral questioning GIC Enterprises & Co.,
4. Concept of wasting asset and its ⮚ Lecture Inc. Manila
associated costs ⮚ Simulation/board
5. Concept of depletion Valix, C., Peralta, J., &
works
6. Wasting asset vs. trust fund Valix, C.A. (2019).
⮚ Quipper tools
doctrine Conceptual Framework

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ACC 211 – Course Syllabus

TIME
TOPICS TLA RESOURCES
FRAME
and Accounting
Part 10: Accounting for PPE at Revaluation Standards. GIC
Method: Subsequent measurement Enterprises & Co., Inc.
1. Concept of revaluation Manila
2. Accounting for revaluation of
assets
3. Reversal of revaluation

TOPICS FOR FIFTH EXAMINATION

Week 10 Part 11: Accounting for Intangible Assets ⮚ Lecture Valix, C., Peralta, J., &
to 1. Definition of intangible assets ⮚ Oral presentation Valix, C.A. (2021).
Week 11 2. Recognition and acquisition of ⮚ Quizzes Intermediate
intangible assets ⮚ Research article Accounting: Volume 1.
3. Initial measurement of intangible reading/discourse GIC Enterprises & Co.,
assets ⮚ Oral questioning Inc. Manila
4. Subsequent measurement of ⮚ Simulation/board
intangible assets Valix, C., Peralta, J., &
works
5. Derecognition and disclosures Valix, C.A. (2019).
⮚ Quipper tools
related to intangible assets Conceptual Framework
6. Accounting for various types of and Accounting
intangible assets Standards. GIC
7. Accounting for unidentifiable Enterprises & Co., Inc.
intangible assets: Goodwill Manila
8. Accounting for research and
development cost

Part 12: Accounting for Impairment

1. Concept of impairment
2. Accounting for impairment of
individual assets
3. Accounting for impairment of cash
generating unit
4. Reversal of impairment

TOPICS FOR SIXTH EXAMINATION

Week 12 Part 13: Accounting for Trade and current ⮚ Lecture Valix, C., Peralta, J., &
to non-financial liabilities ⮚ Oral presentation Valix, C.A. (2021).
Week 13 1.. Definition of liabilities ⮚ Quizzes Intermediate
2. Measurement of current and non- ⮚ Research article Accounting: Volume 1.
current liabilities reading/discourse GIC Enterprises & Co.,
3. Presentation of current liabilities ⮚ Oral questioning Inc. Manila
4. Accounting for premiums ⮚ Simulation/board
5. Accounting for warranties Valix, C., Peralta, J., &
works
6. Accounting for customer loyalty Valix, C.A. (2019).
⮚ Quipper tools
program Conceptual Framework
7. Accounting for accrued liabilities and Accounting
and deferred revenues Standards. GIC
8. Accounting for provisions and Enterprises & Co., Inc.
contingent liabilities Manila
Part 14: Accounting for Financial Liabilities:
Note payable and debt restructuring
1. Definition and concept of note

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ACC 211 – Course Syllabus

TIME
TOPICS TLA RESOURCES
FRAME
payable
2. Initial measurement of note
payable
3. Subsequent measurement of note
payable
4. Concept of debt restructuring
5. Asset swap
6. Equity swap
7. Modification of terms
TOPICS FOR SEVENTH EXAMINATION
Week 14 Part 15: Accounting for Financial Liabilities: ⮚ Lecture Valix, C., Peralta, J., &
to Bonds ⮚ Oral presentation Valix, C.A. (2021).
Week 15 1. Definition of bonds ⮚ Quizzes Intermediate
2. Issuance and recognition of bonds ⮚ Research article Accounting: Volume 2.
3. Initial and subsequent reading/discourse GIC Enterprises & Co.,
measurement of bonds ⮚ Oral questioning Inc. Manila
4. Accounting for bond liability using ⮚ Simulation/board
straight line method Valix, C., Peralta, J., &
works
5. Accounting for bond liability using Valix, C.A. (2019).
⮚ Quipper tools
bond outstanding method Conceptual Framework
6. Accounting for bond issue cost and Accounting
7. Retirement of bonds Standards. GIC
8. Accounting for treasury bonds Enterprises & Co., Inc.
9. Fair value option Manila
Part 16: Accounting for Financial Liabilities:
Compound financial liabilities
1. Concept of compound financial
instrument
2. Recognition and initial
measurement of convertible bonds
3. Recognition and initial
measurement of bonds issued with
share warrants
4. Subsequent measurement of
compound financial instruments
8. Retirement and derecognition of
compound financial instruments
TOPICS FOR FINAL EXAMINATION
Week 16 Part 17: Accounting for Long-term ⮚ Lecture Valix, C., Peralta, J., &
to Liabilities: Lease ⮚ Oral presentation Valix, C.A. (2021).
Week 18 1. Definition of lease ⮚ Quizzes Intermediate
2. Accounting for lease – ⮚ Research article Accounting: Volume 2.
lessee reading/discourse GIC Enterprises & Co.,
3. Finance lease vs. ⮚ Oral questioning Inc. Manila
Operating lease ⮚ Simulation/board
4. Accounting for lease – Valix, C., Peralta, J., &
works
lessor Valix, C.A. (2019).
⮚ Quipper tools
5. Operating lease, direct Conceptual Framework
financing lease and sales and Accounting
type lease Standards. GIC
6. Accounting for sale and Enterprises & Co., Inc.
leaseback Manila

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ACC 211 – Course Syllabus

TIME
TOPICS TLA RESOURCES
FRAME

TEXTBOOK

1. Valix, C., Peralta, J., & Valix, C.A. (2021). Intermediate Accounting: Volume 1. GIC Enterprises & Co.,
Inc. Manila

REFERENCES

1. Cabrera, M.E., Cabrera, G. (2018). Financial Accounting and Reporting Fundamentals. GIC Enterprises
& Co., Inc. Manila
2. Valix, C., Peralta, J., & Valix, C.A. (2021). Intermediate Accounting: Volume 2. GIC Enterprises & Co.,
Inc. Manila
3. Valix, C., Peralta, J., & Valix, C.A. (2019). Conceptual Framework and Accounting Standards. GIC
Enterprises & Co., Inc. Manila
4. Valix, C., Peralta, J., & Valix, C.A. (2021). Intermediate Accounting: Volume 3. GIC Enterprises & Co.,
Inc. Manila
5. Valix, C., & Valix, C.A. (2021). Theory financial accounting: CPA examination. GIC Enterprises & Co.,
Inc. Manila

ASSESSMENT AND FEEDBACK PLAN

Feedback
Course Outcomes/Weight
Assessment Task Method
1 2 3
Quiz 10% LMS/In-person
True or False LMS
Oral Recitation In-person
MCQ 3% (Exam 1) 3% (Exam 2) 3% (Exam 3) In-person
Homework LMS
LMS Activity LMS
Discussion board LMS
Problem Solving 7% (Exam 1) 7% (Exam 2) 7% (Exam 3) Rubrics
Simulation In-person
Comprehensive
Exam(50%);
In-person
Competency 40%
Assessment (50%)
Research 20% Rubrics
Case Analysis Rubrics

POLICIES AND GUIDELINES

1. 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 an assessment task/research paper;

b. copying verbatim from a research article/book/journal/etc.;
c. copying verbatim from generative AI, such as ChatGPT;

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 Department of Accounting Education
ACC 211 – Course Syllabus

d. falsifying or inventing any information, data or citation; and

e. false representation.
2. 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
3. For other policies and guidelines, refer to Student Handbook.

Prepared by: Reviewed by:

JESS ANTHONY N. CASAGAN, CPA, MBA JEANETH P. TORMIS, CPA, MBA

Faculty Member BSA, Program Head

References Reviewed by: Recommending Approval:

JENNIFFER L. RAMOS, MLIS TOMAS JR. A DIQUITO, PhD

Asst. Librarian, Library and Information Center Dean, UM Digos College

Approved by:

PEDRITO M. CASTILLO II, EdD

VP, Institute of Pedagogical Advancement and Competitiveness

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