Republic of the Philippines

PALAWAN STATE UNIVERSITY

Puerto Princesa City

COURSE SYLLABUS

Approval Sheet

Course Title: Accounting for Non-Accountants

Course Code/ Number: BC 2

Revision Level Effective Date Details of Origination/ Revision Author/ Subject Matter Expert

Prepared by Recommending Approval Approved

_____________________________________________ ______________________________________________
Name and Signature of Faculty Member Name and Signature of Department Chairperson Name and Signature of College Dean
Date: Date: Date:

PSU Vision
PSU Mission
PSU Shared Values
Institutional Outcomes
College Goals and
Program Objectives
Course Title
Course Code/ Number
Course Description
Credit Units
Course Prerequisites
Link to Program
Outcomes
Doc Ref. No.:
INSTITUTIONAL COURSE SYLLABUS
COURSE SYLLABUS IN ACCOUNTING FOR NON-ACCOUNTANTS
A premier State University in Southeast Asia that provides excellent and relevant higher education for sustainable development.
The Palawan State University is committed to upgrade the quality of life of the people by providing quality higher education opportunities
through excellent instruction, research, extension, production services and transnational collaboration.
E – Excellence ; L – Leadership ; A - Advocacy for Sustainable Development ; S – Social Responsibility ; T – Teamwork ; I – Integrity ;
C – Creativity
The Palawan State University graduates are expected to be agents of change, creative and critical thinkers, effective communicators,
research-oriented learners, and value laden individuals.
The Bachelor of Science in Office Administration aims to produce graduates who:
The Bachelor of Science in Business Administration aims to produce graduates who:
1. Assume supervisory and /or managerial responsibilities within their organization
2. Pursue graduate studies in business and management
3. Manage a business
To develop professionals who are:
Macroeconomist
Articulate
Negotiators
Advocates for Sustainable Development
Globally Competitive
Environmentalist
Receptive to Change
Socially Responsible individual
Accounting for Non-Accountants
BC 2
This is an introductory course in accounting, business and management data analysis that will develop student’s appreciation of accounting
as a language of business and an understanding of basic accounting concepts and principles that will them analyze business transaction.
3 units
None
Course Outcomes Program Outcomes
Revision Level: Effective Date: Page Number: __of 4
 INSTITUTIONAL COURSE SYLLABUS

a b c d e f g h i j k l m n o p
1. Classify Accounting terminology and P
how it relates to and support business
activity
2. Become aware of the impact of P
transactions on the financial
performance and position of the
business
3. Gain an insight into the processes used P
for the preparation of financial
statements
4. Evaluate accounting journal and its use P P
through the booking of the different
operations
5. Practice financial statements’ P
adjustments at month and year-end
Legend ( for program outcomes):
I- Introduced concepts/ principle P- Practiced with supervision D- Demonstrated across different settings with minimal supervision
Program Outcomes:

a. Perform the basic functions of management such as planning, organizing, staffing, directing and controlling
b. Apply the basic concepts that underlie each of the functional areas of business (marketing, finance, human resource management,
production and operations management, information technology and strategic management) in various business transactions
c. Use the proper decision-making tools to critically, analytically, and creatively solve problems and drive result
d. Communicate effectively both in oral or written forms
e. Apply information and communication technology (ICT) skills as required by the business environment
f. Work effectively with other stakeholders
g. Manage conflict in the workplace
h. Implement planned business –related activities
i. Demonstrate corporate citizenship and social responsibility

Doc Ref. No.: Revision Level: Effective Date: Page Number: __of 4
 INSTITUTIONAL COURSE SYLLABUS

j. Exercise high personal moral and ethical standards

k. Analyze the Business environment for strategic direction
l. Prepare operational plans
m. Innovate business ideas based on emerging industry
n. Manage a strategic business unit for economic sustainability
o. Conduct business research
Course Outcomes List three to five major outcomes that you expect students to strive for:
1. Understand Accounting terminology and how it relates to and support business activity
2. Become aware of the impact of transactions on the financial performance and position of the business
3. Gain an insight into the processes used for the preparation of financial statements
4. Learn about accounting journal and its use through the booking of the different operations
5. Practice financial statements’ adjustments at month and year-end

Course Format Lecture-discussion, Exercises/Drills (individual/pair/group), Answering Worksheets and Activity Sheets, Individual reflection, Group
Presentation/Critiquing, Quizzes, Assignments

LEARNING PLAN
Intended
Time Course Learning Course Content/ Subject Teaching and Learning Textbooks/
Assessment Tasks Resource Materials
Frame Outcomes Outcomes Matter/ Topic Activities References

1. Memorize the
PSU Mission
and Vision PSU Mission Presentations/
Week 1 2. Memorize the
Program goals PSU Vision Performance
and Objectives

Doc Ref. No.: Revision Level: Effective Date: Page Number: __of 4
 INSTITUTIONAL COURSE SYLLABUS

Artemio T.
Saguinsin,
1. Define
Intro. to
accounting
www.edu.com Accounting,
and its I – Basic Accounting
Philip T.
Week 2- Importance Features, Concepts and Discussion,
CO 1 Graded Recitation Newspapers, Abitang, CPA
3 2. Determine the Principles Brainstorming, Lecture
magazines et al. Basic
scope and
Accounting
branches of
for Non-
accounting
Accountants

Leonardo E.
Aliling, MBA,
CPA,
1. Identify the Fundamental
impact of www.edu.com s of Basic
Business Evaluation of Accounting,
Week 4- II- Analysis of Accounting Lecture, Actual
CO 2 Transaction transaction Newspapers, Philip T.
5 transaction Transaction exercise
2. Identify the exercise magazines Abitang, CPA
elements of et al. Basic
accounting Accounting
for Non-
Accountants

1. Define III – Recording of Business

accounts and Transaction of services Leonardo E.
www.edu.com
its normal business Aliling, MBA,
Discussion, Actual Evaluation of
Week 5- balance CPA,
CO 3 exercise on recording recorded Newspapers,
7 2. Demonstrate Fundamental
transactions transactions magazines
how to record s of Basic
how to record Accounting
journal entries
Doc Ref. No.: Revision Level: Effective Date: Page Number: __of 4
 INSTITUTIONAL COURSE SYLLABUS

Philip T.
Abitang, CPA
1. Define chart
et al. Basic
of accounts
Accounting
2. Demonstrate
www.edu.com for Non-
the flow of
Lecture-Discussion, Evaluation of Accountants,
Week 8- accounting IV - Journalization, posting,
CO 4 Actual Journalizing transaction Newspapers, Leonardo E.
10 cycle and trial balance
exercise exercise magazines Aliling, MBA,
3. Explain
CPA,
double-entry
Fundamental
bookkeeping
s of Basic
method
Accounting

1. Name the
accounts that
need
adjusting
entries Leonardo E.
2. List down the www.edu.com Aliling, MBA,
different CPA,
Week Actual exercise on Evaluation of
CO 5 methods V - Adjusting process Newspapers, Fundamental
11-13 adjusting entries Adjusting exercise
used in magazines s of Basic
adjusting Accounting
entries
3. Demonstrate
how to apply
p[roper
matching cost
www.edu.com Jae K. Shim,
1. Complete the VI – Completion of Accounting
Week Lecture-discussion, Recitation, Ph.D. et al.
CO 5 Financial Cycle
14-16 Power point presentation Evaluation exercise Newspapers, ,Accounting
Worksheet
magazines Handbook,
Doc Ref. No.: Revision Level: Effective Date: Page Number: __of 4

Course References
Additional Materials
Course Requirements
Course Policies
Supplementary Material/s
Consultation Period
Doc Ref. No.:
INSTITUTIONAL COURSE SYLLABUS
2. Prepare a Philip T.
simple Financial Abitang, CPA
Position and et al. Basic
Income Accounting
Statement for Non-
Accountants
1. Philip T. Abitang, CPA et al. Basic Accounting for Non-Accountants
2. Piper, Accounting made Simple
3. Jae K. Shim, Ph.D. et al. ,Accounting Handbook
4. Leonardo E. Aliling, MBA, CPA, Fundamentals of Basic Accounting
5. Artemio T. Saguinsin, Introduction to Accounting
Indicate whether students need laboratory supplies, art supplies, calculators, computers, etc.
30% Quizzes & Assignments
10% Recitation
30% Long Examination (Midterm/Final)
15% Performance Test ( Practicum, Simulations)
10% Project ( Output )
100 Total
1. The maximum number of absences allowed is 7
2. Students must have a valid excuse letter signed by his/her Program Head in order to make up for a missed exam/quiz
3. Missed assignment/quizzes will be taken with corresponding points deductions
4. Late submission of projects will be taken with corresponding points deductions
5. Cheating and plagiarism is subject to the policy of the university
6. Using of mobile phones is permitted, however using it during major examination is prohibited
www.edu.com
Newspapers, magazines
Every Friday from 3:00-6:00 in the afternoon at the faculty room
Revision Level: Effective Date: Page Number: __of 4
 INSTITUTIONAL COURSE SYLLABUS

Document Setup/ Format:

1. Font: Arial
2. Font size: 11 pts
3. Document size: legal (8.5 x 13 inches)
4. Margins: 1’’ top, 1” bottom, 1” right, and1” left
5. Orientation: landscape

Doc Ref. No.: Revision Level: Effective Date: Page Number: __of 4