UNIVERSITY OF NUEVA CACERES

COLLEGE OF BUSINESS AND ACCOUNTANCY 1

UNIVERSITY
The University of Nueva Caceres, a private non-sectarian institution, is Bicol’s first university.
VISION
Guided by its motto, “Non Scholae, Sed Vitae” (Not of school but of life), and attuned to the demands of a highly dynamic global environment, the University commits itself to quality and
STATEMENT excellent education for all to transform the youth into entrepreneurial, productive, morally upright, socially responsible professionals for a just, humane and progressive society.

The University of Nueva Caceres shall be a leading exponent of academic excellence, research, extension, and innovative technology for sustainable development.
MISSION
It creates a nurturing academic environment and provides equal opportunities in the formation of individuals into empowered leaders, competent professionals and proactive entrepreneurs
STATEMENT who are cognizant of our cultural heritage.

1. We Champion Excellence. We consistently strive for excellence in everything we do.

2. We Nurture Dreams. We passionately guide and inspire our students to leverage their potentials and aspire for better lives.
3. We Do The Right Things Right. We uphold integrity in everything we do. We hold ourselves to high standards for accountability and character. We do things right.
CORE VALUES
4. We Are Dynamic and Creative We anticipate the forces of change. We explore possibilities with intent and purpose.
5. We Respect Each Other and Work As A Team. We collaboratively maximize our talents and capabilities. We hold each other in high regard and passionately realize our shared
purpose, priorities and promises.

1. Culturally-rooted with multi-cultural understanding. Preserves his or her cultural roots and manifests pride in his or her language, practices and traditions; shows appreciation of
the culture of other peoples.
2. Collaborative. Works with others effectively as a member of a team, a group, an organization or a community.
3. Creative and critical thinker. Applies creative, imaginative and innovative thinking and ideas to problem solving.
GRADUATES 4. Effective communicator. Communicates effectively and confidently in a range of contexts and for a variety of purposes.
ATTRIBUTES 5. Life-long learner. Demonstrates an attitude of continuous learning to succeed in changing times.
6. Ethically and socially responsible. Demonstrates an understanding of ethical, social, and cultural issues and makes personal, professional and leadership decisions in accordance
with these principles.
7. Great leader. Demonstrates complete (accomplished, distinguished, expert) leadership traits and capabilities to influence and enable others to achieve common goals and visions.
8. Excellence-driven. Demonstrates mastery of the fundamental and evolving technical and technological knowledge and skills relating to their discipline.

COLLEGE

VISION The UNC College of Business and Accountancy envisions its graduates as leaders and active agents in nation building by entrepreneurship and by honest, dedicated
STATEMENT service in government and private entities, contributing to the improvement of the quality of life of the Filipino, and responsive to the demands of global business
environment.

MISSION The benefits of quality and excellent business and accountancy education shall be made accessible to the youth through the provision of rich and diverse curricular
STATEMENT programs and alternative learning system that will transform individuals into competent professionals, empowered leaders, and proactive managers and entrepreneurs
possessing the ideals of competence, integrity, and moral and social responsibility.

Within three to five years, the graduates of BSA program should have
1. Developed and maintained an attitude of learning to learn, for advancement of their competencies so as to adapt to changes in the Accountancy profession;
PROGRAM
2. Conducted themselves in a respectable manner that upholds the honor, dignity and integrity of Accountancy profession by adhering to the Code of Professional
EDUCATIONAL Ethics
OBJECTIVES 3. Demonstrated strategic relevance by supporting various stakeholders through presentation and analysis of financial data and information
 2

COLLEGE

I. PROGRAM EDUCATIONAL OBJECTIVES (PEOs) AND ITS RELATIONSHIP TO COLLEGE MISSION STATEMENT

COLLEGE MISSION
PROGRAM EDUCATIONAL OBJECTIVES (PEOs)
STATEMENT
Within three to five years, graduates of BSA Program should have
1. Developed and maintained an attitude of learning to learn, for advancement of their competencies so as to adapt to changes in
√
the Accountancy profession;
2. Conducted themselves in a respectable manner that upholds the honor, dignity and integrity of Accountancy profession by
√
adhering to the Code of Professional Ethics
3. Demonstrated strategic relevance by supporting various stakeholders through presentation and analysis of financial data and
√
information professional ethics

II. PROGRAM OUTCOMES (POs) AND ITS RELATIONSHIP TO PROGRAM EDUCATIONAL OBJECTIVES (PEOS) AND INSTITUTIONAL GOALS (IGS)

PROGRAM OUTCOMES (POS) INSTITUTIONAL GOALS (IGS)

communicatorEffective

Ethically and socially

Culturally-rooted with

Excellence-driven
Life-long learner
Creative and critical
Collaborative

Great leader
responsible
understanding
multi-cultural
By the time of graduation, the students of the program shall have the ability to:

thinker
1 2 3
√ √ √ 6.3.1 Resolve business issues and problems, with global perspective and √ √ √ √ √
particular emphasis on matters confronting financial statement
preparers and users, using their knowledge and technical proficiency in
the areas of financial accounting, cost accounting and management,
management accounting, auditing, taxation and accounting information
systems

√ - √ 6.3.2 Conduct accounting research through independent studies of relevant √ √ √ √ √

literature and appropriate use of accounting theory and methodologies

√ √ √ 6.3.3 Employ technology as a business tool in capturing financial and non √ √ √ √ √ √ √ √

 financial information, generating reports and making decisions.
3
√ √ √ 6.3.4 A knowledge and skills that will enable them to successfully respond to √ √ √ √ √ √ √ √
various types of assessments (including professional licensure and
certifications)

6.3.5 Confidently maintain a commitment to good corporate citizenship, √ √ √ √ √ √ √

social responsibility and ethical practice in performing functions as an
accountant.

COURSE DETAILS
Course No. Detailed Description
REGULATORY FRAMEWORK AND LEGAL ISSUES IN
Course Title This course covers the topic on regulatory framework governing business
BUSINESS transactions and business organizations/associations, and of business laws including
Credit 3 Units their legal implications. The courses provide the students an understanding of the
No. of contact hours / pertinent legal provisions, general principles, concepts, and underlying philosophy of
3 Hours the laws applicable to commerce and business. The students are given working
week
knowledge to apply the various regulatory framework measures and the pertinent
Pre-requisites provisions of the law relative to particular business scenarios. They are also
Classification / Field Professional Course familiarized with clients right’s and remedies, with the handling of disputes on
regulatory issues. The various regulatory offices that they will be interacting with are
discussed including basic regulations that they will derive benefit from.
Term 2nd Semester

COURSE OUTCOMES
A. Course Knowledge
1. Define contract of sales, its nature and form as well as the obligations of the seller and the buyer as well as the contracts of security which includes the contract of pledge, real estate mortgage
and chattel mortgage
2. Discuss various credit transactions which involve the different types of loans, properties and deposits.
3. Differentiate the important provisions on Sales and Credit transactions, the Cooperative Code of the Philippines, Secrecy of Bank Deposits and Unclaimed Balances Law, Anti-Money Laundering Law,
PDIC Law, and Intellectual Property Law specifically the Law on Patents, Trademark and Copyrights, Data Privacy Act, Securities Regulation Code and Code of Corporate Governance

B. Remediation Knowledge
1. Critical thinking – Analyze the legal implications of various laws affecting the business transactions particularly the impact of a defective contract in terms of enforceability and efficacy and
the non-compliance to the legal requirements of running a business.

C. Course Skill
1. Present various standard legal forms and contracts applicable to business transactions.
D. Remediation skill 4
1. Critical thinking – Review various sample contracts to ensure legal sufficiency in forms and in substance.
2. Communication – Draft sample contracts which shall conform legally in substance and in form.

E. Values
1. Practice initiatives and cooperation among the students
2. Develop good rapport in the classroom by working harmoniously with a team

CURRICULUM MAP

RELATIONAL MATRIX OF COURSE OUTCOMES AND PROGRAM OUTCOMES

CO PO 6.3.1 PO 6.3.2 PO 6.3.3 PO 6.3.4 PO 6.3.5

A1 / / /

A2 / / /

A3 / / /

B1 / / / / /

C1 / / / /

D1 / / / /

D2 / / / /

E1 / / / /

E2 / / / /
 5

LEARNING PLAN

COURSE COVERAGE
TEACHING AND
INTENDED LEARNING OUTCOMES ASSESSMENT TEXT / Equip/Tools/
PERIOD CO's TOPIC LEARNING
(ILO's) TOOLS / RUBRICS REFERENCES Apparatus
ACTIVITIES (TLA)

Orientation to the Course

Realize the value and relevance
1. VMO, core values, and program goals,
of the University's and the
program outcomes and course outcomes
Week 1 College's Vision, Mission and Students'
2. Course outline Discussion Essay test N/A
(1 hr.) Objectives as related to their Handbook
3. Textbook and References
respective degrees and career
4. Course Requirements & Grading System
tracks

I. LAW ON SALES TRANSACTIONS

 Clarify the
 Discuss the various kinds of  Definition of Sales as a Contract topics to be
contracts, its elements,  Kinds of Contract of Sale discussed
characteristics and  Essential Elements of a Valid Contract of Sales  Discussion W1, W2, W3
Week 1 - 4 CO1 distinctions related to sales  Stages of Contract of Sale  Students Quiz
Computer
(9 hrs.) CO2 transactions  Characteristics of Contract of Sale synthesis of B1, B2, B3
 Sale is Title not Mode the topics
 Sale Distinguished from other Contracts learned
 When Seller is not the Owner
 Sale by a Person having a Voidable Title
 When Seller is not the Owner

Week 4 CO 1 II. LAW ON CREDIT TRANSACTIONS Quiz

  Discuss the type, nature and
essential requisites of  Pledge, Real Estate Mortgage and Chattel 6
mortgage and pledge Mortgage  Clarify the
topics to be
(1 hr.)  Nature and Requisites
CO2 discussed
 Essential Requisites
 Discussion
 Requirements to bind parties and third persons
 Students
 Obligations and rights of pledgor and pledge
synthesis of
 Obligations and rights of mortgagor and
the topics
mortgagee
learned
 Effect of pactum commisorium
 Modes of extinguishments

PRELIM EXAMINATION
Written Exam.

EQUIP /
TEACHING AND
INTENDED LEARNING OUTCOMES ASSESSMENT TEXT / TOOLS /
PERIOD CO's LEARNING
(ILO's) TOPIC
ACTIVITIES (TLA)
TOOLS / RUBRICS REFERENCES APPARATUS /
COMPONENTS

CO1  Discuss the meaning, III. LAW ON COOPERATIVE

CO2 principles, organization,  Clarify the Quiz
registration, administration,  Definition of Cooperative
topics to be
operations and dissolution of  Cooperative Principles discussed
cooperative.  Definition of Terms  Discussion
 Organization and Registration of Cooperatives  Students W1, W2, W3
Week 9  Administration synthesis of
(1 hr.)  Responsibilities, Rights and Privileges the topics B1, B2, B3
 Membership learned
 Capital, Property and Funds
 Audit, Inquiry and Member’s Right to Examine
 Allocation and Distribution of Funds
 Merger and Consolidation of Cooperatives
 Dissolution of Cooperative

CO1 W1, W2, W3 Computer

CO2
CO3 B1, B2, B3

 Discuss the Anti-Money  Clarify the Quiz

IV. ANTI-MONEY LAUNDERING LAW
Laundering Act including its topics to be
 Definition of Terms discussed
important provisions on
covered transactions,  Covered Transactions  Discussion
 institutions, money  Covered Institutions  Students
laundering offenses,  Covered Amount synthesis of 7
prosecution of offenders, the topics
 Anti-Money Laundering Council
creation of anti-money learned
laundering council,  Preventions of Anti-Money Laundering
preventions of money  Penal Provisions
laundering, authority to
inquire bank deposits, and
penal provisions.

MID-TERM EXAMINATION Written Exam.

TEACHING AND EQUIP / TOOLS /

INTENDED LEARNING OUTCOMES ASSESSMENT TEXT /
PERIOD CO's TOPIC LEARNING APPARATUS /
(ILO's) TOOLS / RUBRICS REFERENCES
ACTIVITIES (TLA) COMPONENTS

Week 9 - 13 CO1 Quiz W1, W2, W3 Computer

(12 hrs.) CO2 V. BANK SECRECY LAW  Clarify the
C03  Discuss the important  What is Bank Secrecy Law? topics to be B1, B2, B3
provisions of the Bank  Definition of Terms discussed
Secrecy Law and the specific  Discussion
 Exemptions to the Law
exemptions to the law.  Students
synthesis of Quiz
the topics
VI. UNCLAIMED BALANCE LAW learned
 Discuss the important  What is Unclaimed Balance Law?
provisions of the Unclaimed  Covered transactions and institutions  Clarify the
Balance Law and the specific topics to be
 Essential requisites covered under the law
covered transactions, discussed
essential requisites and the  Reportorial requirements  Discussion Quiz
reportorial requirements to  Students
the law. synthesis of
VII. PDIC LAW the topics
 What is PDIC? learned
 Definition of Terms
 Discuss the operations and
functions of PDIC, its powers  Deposit Insurance Coverage
 Clarify the
and responsibilities, and the  Powers, Responsibilities and Prohibitions topics to be
process of receivership,  Liquidation of a closed bank discussed
liquidation and payment of  Authorities of a receiver and effects of placement  Discussion
deposits.
 of a bank under liquidation  Students
 Notice of Closure and Takeover Activities synthesis of 8
 Purchase of Assets and Assumption of Liabilities the topics
learned
 Payment of Insured Deposits

Week 13 Written
SEMI-FINAL EXAMINATION
(1 hr.) Examination

TEACHING AND
EQUIP / TOOLS /
INTENDED LEARNING OUTCOMES LEARNING ASSESSMENT TEXT /
PERIOD CO's TOPIC APPARATUS /
(ILO's) ACTIVITIES TOOLS / RUBRICS REFERENCES
COMPONENTS
(TLA)
CO1 Computer
CO2 VIII. DATA PRIVACY ACT
CO3  Discuss the important  What is Data Privacy Act?
provisions of the Data Privacy  Definition of Terms, Scope, Special Cases  Clarify the Quiz
Week 14 – 18 Act, definition of terms, topics to be
(15 hrs.)  Protection Afforded to Journalist and their Sources
scopes, mandates, general discussed
principles, rules and  Mandate, General Data Privacy Principle  Discussion
accountabilities and  Security Measures  Students
penalties.  Rules and Accountabilities synthesis of Rubrics
 Penalties the topics Quiz
learned
IX. INTELLECTUAL PROPERTY LAW
 What is Intellectual Property Rights?  Clarify the
 Discuss the important topics to be B3, B4, B5
 Definition of Terms
provisions of the Intellectual discussed
property Law, definition of  Functions and Composition of Intellectual  Discussion W4, W5
terms, functions and Property Office  Students Quiz
composition of IPO, laws on  Laws on patent, Trademark, and Copyright synthesis of
patent, trademark and the topics
copyright. X. CODE OF CORPORATE GOVERNANCE learned
 What is Code of Corporate Governance?
 Definition of Terms, The Board of Governance
 Discuss the important  Supply Information, Accountability and Audit  Clarify the
provisions of the Code of topics to be
 Stockholder’s Rights and Protections of Minority
 Corporate Governance, Interest discussed
definition of terms, the board  Commitment to Corporate Governance  Discussion 9
of governance, accountability  Students
and audit, rights and XI. SECURITIES CODE synthesis of
protection of minority  What is Securities Regulation Code? the topics
interest and commitment to  Definition of Terms learned
corporate governance. Quiz
 The Securities and Exchange Commission, Powers
 Discuss the important and Functions, Responsibilities and
 Clarify the
provisions of the Securities Indemnifications of the Commissioners topics to be
Regulation code, powers and  Registration of Securities, Regulation of Pre-Need discussed
functions, responsibilities of Plans  Discussion
the commissioners,  Reportorial Requirements  Students
registration and reportorial synthesis of
requirements, protection of  Protection of Shareholders’ Interests
the topics
shareholders’ interest,  Prohibitions and Fraud, Manipulation and Insider
learned
prohibition and fraud, Trading
manipulation and insider  Regulations of Securities Market Professionals
trading, registration,  Registration, Responsibilities, and Oversight of
responsibilities and oversight
Self-Regulatory Organizations
of self-regulatory
organizations.

Written Exam,
Week 18
FINAL EXAMINATION Problem
(3 hrs.)
Solving

SUMMARY OF ASSESSMENT
COURSE OUTCOME SUMMATIVE ASSESSMENT TARGET PERFORMANCE RECOMMENDATION
Graded Recitation, Quiz
A1
100% of the students
Graded Recitation, Quiz
A2
100% of the students
Written Examinations
A3
100% of the students
Graded Recitation, Quiz
B1
100% of the students
Graded Recitation, Quiz
C1
100% of the students
Graded Recitation, Quiz
D1
100% of the students
Draft and Presentation of
D2
Sample of Contract 100% of the students
Demonstrated Values in the
E1
Class 100% of the students
 Demonstrated Values in the
E2
Class 100% of the students 10

LIST OF RESOURCES
BOOKS WEB-BASED RESOURCES
Publicatio
Title Author/s Title Author URL Year
n Year
Sales, Agency and Law on Sales
Soriano, W https://www.scribd.com/document/381702475/Law-on-Sales-Agency-Credit-
B1 Credit 2019 and Credit Scribd 2019
Fidelito 1 Transactions-Reviewer
Transactions Transactions
Revised
The Law on Sales, Implementin
Agency and Hector S. De W g Rules and http://www.amlc.gov.ph/2-uncategorised/55-revised-implementing-rules-and-
B2 2009 2018
Credit Leon 2 Regulations regulations-of-republic-act-no-9160
Transactions of Republic
Act 9160
The Legal and Philippine
Marissa Anne Nicola L.
Regulatory W Bank Secrecy
B3 Pagnattaro, 2017 De Vega https://ndvlaw.com/philippine-bank-secrecy-law-simplified/ 2019
Environment of 3 Law
et. al law Office
Business Simplified
Regulatory
Framework for
Atty. Andrix W
B4 Business 2017 PDIC Law BSP http://www.pdic.gov.ph/index.php?nid1=10&nid2=6#sec1 2019
D. Domingo 4
Transaction
CPA Reviewer
Essentials of Securities
Ernesto C. W http://www.chanrobles.com/republicactno8799amendedrule68.html#.XfbqTJNKjI
B5 Intellectual 2019 Regulations CRALAW 2019
Salao 5 U
Property Law Code

COURSE OUTCOMES ASSESSMENT AND EVALUATION GRADING SCALE

Weight Minimum Course

Outcomes-based Assessment Passing Objective Numeric Equivale Numeric Equivale
Method Midterms (50%) Finals (50%) Percenta Distributio Rating nt Grade Rating nt Grade
ge n
99% to
Major Exams 25% 25% 75% 1.0 81% to 83% 2.50
100%
Class Performance 25% 25% 75% 96% to 98% 1.25 78% to 80% 2.75
Quiz 10% 10% 75% 93% to 95% 1.50 75% to 77% 3.0
Recitation 5% 5% 75% 90% to 92% 1.75 < 75% 5.0

Attendance 5% 5% 75% 87% to 89% 2.0 Dropped DRP

 Presentation 5% 5% 75% 84% to 86% 2.25
11
TOTAL 50% 50%

Checked and reviewed for

Submitted for review and Resources certified as
alignment with industry Recommending Approval Final Approval
approval available and up-to-date
need

GIL JOSE S. SARTE WENIFREDO G. EFONDO IME MORTEL GIL JOSE S. SARTE CERILA C. SANCHEZ

LIBRARIAN / RESOURCE
ASSIGNED FACULTY OBE COORDINATOR AREA CHAIRPERSON COLLEGE DEAN
CUSTODIAN