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UNIVERSITY VISION
A globally recognized institution of higher learning that develops competent and morally
upright citizens who are active participants in nation building and responsive to the
challenges of 21st century.
UNIVERSITY MISSION
Batangas State University is committed to the holistic development of productive citizens
by providing a conducive learning environment for the generation, dissemination and
utilization of knowledge through innovative education, multidisciplinary research
collaborations, and community partnerships that would nurture the spirit of nationhood
and help fuel national economy for sustainable development.
PHILOSOPHY
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This course introduces theories about the nature and foundations of moral
judgements as well as applications to contemporary moral issues. Emphasis is on
utilitarianism, rule-based ethics, existentialism, relativism versus objectivism, and
egoism.
AUDIENCE
This 3-units course is intended for first year BS Accountancy students of
Batangas State University.
STUDENT OUTCOMES
Students of BS Accountancy should be able to:
1. Record financial transactions in compliance with generally accepted accounting
and reporting and reporting standards (both global and local) for sole
proprietorships, partnerships, corporations, government and not-for-profit
organizations.
2. Prepare Accountancy reports such as budgets and business plans using appropriate
framework.
3. Conduct financial and operational audits of all types of business enterprise and
not-for-profit organization.
4. Prepare individual and corporate income tax returns and conduct basic tax
planning in compliance with relevant legislations and regulations.
5. Perform cost-benefit analysis for management decisions.
6. Design and implement a management control system and performance system.
7. Communicate effectively the results of financial analysis.
8. Design an appropriate research plan.
9. Prepare a critical review of related literature.
10. Analyze results of study and discuss implications and contributions to body of
knowledge.
11. Present findings and conclusions of the study.
12. Communicate effectively the recommendations.
13. Customize an accounting software to a particular business entity.
14. Develop a financial model using a spreadsheet software.
15. Analyze the performance of a particular business entity using appropriate
accounting software tools and functions.
16. Perform accounting-related work in actual workplace based on pre-set standards.
17. Pass licensure examinations or qualify for professional
accreditations/certifications.
18. Promote adherence to legitimate and acceptable ethical objectives of an
organization.
19.Communicate limitations or other constraints that would preclude responsible
judgment or successful performance of an activity such as in the practicum or on-
the-job training.
INTENDED LEARNING OUTCOMES
After completing this course, STUDENTS SHOULD BE ABLE TO:
ILO 3 Explain the influence of Filipino culture on the way students look at moral
experiences and solve moral dilemmas;
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SPECIFIC OBJECTIVES
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COURSE REQUIREMENTS
A. Major Exams
B. Activities: Oral/Written report
C. Recitation
D. Attendance
E. Quizzes
A. Major Exams
There will be four exams (prelims, midterms, semi-finals and finals). All
exams will be in-class and will be closed book, closed notes. All major exams will be
administered on the dates set by the department unless otherwise specified. The scope
of each periodical exam will include but not limited to those topics given in the class
schedule for the specified period. It may include some related topics given before.
You are not allowed to bring with you anything except your pen, straight edges,
erasers, and calculator. You are not permitted to borrow these things from your
classmates around you for this may be a cause of cheating. Exams will commence
and end on the scheduled time. Latecomers will not be given any consideration unless
with valid reason.
Make-up tests will be given for authorized university activities only if a
student present suitable documentation (evidence) explaining the absence to the
instructor. The instructor/university reserves the right to disapprove any explanations
for absences presented without prior notice and not provide the opportunity for a
make-up test. Students knowing they will be absent from an announced test because
of personal or business reasons are required to inform the instructor before the
absence. A make-up test may be given early in some cases.
C. Recitation
From time to time, a graded recitation will be conducted in order to test whether the
students really understand their lessons. Likewise, the students are expected to
participate actively in the class discussions and are encouraged to share their thoughts
and prove or disprove other’s conviction in proper manner. This way, their thinking
and reasoning will be developed to the fullest. Further, the student’s communication
skills will be improved. The class will be grouped accordingly and will be given
specific topics to research and report inside the class. Group exercises will likewise
be given to reinforce the learning process. Furthermore, the class will be encouraged
to attend different seminars and fora related to the subject.
D. Attendance
Each student is expected to come to class regularly and their presence in every
session will be accounted for. Students who have not reported in class after the first
15 minutes of the scheduled time will be considered absent. Those who arrive in class
within the first 15 minutes will be considered tardy. Three late arrivals in class will be
equivalent to one absence. Absences shall not exceed six times for every three-unit
subject. Students exceeding the allowable number of maximum absences before the
midterm exam shall be dropped from the class. A student who had been absent must
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present a valid excuse slip from the parent/guardian countersigned by the dean if
he/she does not want that absence to be counted in the six allowable absences.
E. Quizzes
Quizzes will be given before or after discussion of each chapter which consist
of True or False, enumeration, identification or multiple choice items which will
come both from the handouts and/or textbooks. This strategy will prevent last-minute
cramming of students during major exams.
COURSE POLICIES
Grading System
The work of students shall be graded at the end of each term in accordance with
the following system:
______
Total: 100%
*Students who will get a grade of 70-74 must be given a removal examination. A
grade of “3.0’ will be given to those who will pass the removal examination and those
who will fail will be given a grade of “5.0”.
*A grade of “Incomplete” must be complied with by the student within one (1)
semester or one hundred fifty (150) days. A student who fails to complete the
deficiency/deficiencies at the end of the succeeding semester shall automatically obtain a
grade of 5.0 in the course.
Attendance Policy
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5 units (3 hrs lec, 6 hrs lab), 10% x 9 x 18 = 16.2 hrs or 16 hrs.
Please refer to the provisions in the Norms of Conduct for the full text of
guidelines for the attendance.
Missed Exams
No special or make-up examination will be given except for those whose absence
is excused. In case of excused absence, a valid written excuse signed by the
parent/guardian and the dean must be presented to the instructor.
Academic Dishonesty
Dropping
A student who unofficially drops out of class shall be given a mark of “5.0” by the
instructor.
Consultation Hour
ACADEMIC INFRASTRUCTURE
Textbook
Bulaong Oscar Jr. G., Calano Mark Joseph T. (2017). Ethics, First edition. Rex Book
Store, Manila, Philippines
References
Aquinas, Thomas: On Law, Eternal Law and Natural Law, Summa Theologiae, Vol. 28,
McGraw-Hill Book Company, New York, 1996
Aristotle, Book I-II, Nicomachean Ethics trans. Martin Oswald, Indianapolis: Bobbs-
Merill Educational Publishing, 1983
*Format of this section may vary depending on the preference of the college
Prepared by:
_____________________________
MARK EMMANUEL S. MAGSINO
GEd 107 Instructor
Date Signed:
Reviewed by:
_____________________________
ASST. PROF. JENNIFER PEREZ
Department Chair, Accountancy and Management Accounting
Date Signed:
Approved by:
_____________________________
DR. IRENE MARALIT
Assoc. Dean, CABEIHM
Date Signed:
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