Escolar Documentos
Profissional Documentos
Cultura Documentos
Pagadian City
VISION: Persons who are Mature, Competent and Dynamic Believers in the Supreme Being, conscious of their
interdependence and in right relationship with one another and the rest of the creation.
MISSION: We, at Saint Columban College, guided by the gospel values of WISDOM,JUSTICE and CHARITY, commit ourselves
to develop fully the talents, and capabilities of the students through holistic quality programs, which aim to help
them live their faith, attain academic excellence and perform their responsibilities towards God, society and the
rest of the creation.
GOALS: To create a climate that will enable the students to cultivate the values of wisdom, justice, and charity.
To develop students who manifest critical thinking and problem solving skills through scientific investigation.
To produce technologically skilled graduates who can articulate their thoughts in cohesive and understandable
terms.
To create an atmosphere that deepens the social commitment of students to help improve the quality of life in
their community and the environment.
College of
Course Description:
This course is intended for business students of tertiary education who already have sound
knowledge in basic accounting concepts and principles of service and merchandising
businesses, sole proprietorships, partnerships, corporations, and on financial statement
analysis. Basic knowledge on computer operation is also necessary.
It is designed to enable students learn how computers are used in today’s accounting
environment. It exposes them to automated accounting procedures. Coverage includes the
automated accounting software capable of handling the accounting processes for businesses
organized as sole proprietorship, partnership and corporation, service and merchandising
businesses, departmentalized businesses, voucher system, plant assets, inventory, sales order
processing, payroll system, and accounting system setup.
Achieves Excellence | Cultivates a Peaceful Environment | Takes Care of Mother Earth | Serves Humanity
Course Goals:
This course is intended to integrate information technology in the practice of accounting. By the
end of the term, the students will be able to perform a complete accounting cycle with the use of
computer hardware and software.
Course Intended Learning Outcomes (CILO): At the end of the term, the student will
Achieves Excellence | Cultivates a Peaceful Environment | Takes Care of Mother Earth | Serves Humanity
Course Course Objectives Topic/s Learning Instructional Evaluative
Schedule Activities/Activities Materials/Resources Measures/Expected
At the end of every lesson students must be Output
able to:
Week 1 Be refreshed with the basic accounting Review of basic accounting Lecture Textbook Quiz
(June 9- concepts and principles, and concepts and principles. Whiteboard
14, 2014) Be oriented with the computer laboratory Orientation on computer Whiteboard Pen
policies. laboratory policies. Eraser
Computer units
Week 3 PAASCU Day - June 26, 2014 Service Business Lecture Whiteboard Quiz
(June 23- Identify the components and procedures 1. General Journal Hands-on Whiteboard Pen Graded hands-on
27, 2014) required to complete an automated accounting 2. Chart of accounts, Analysis of Transaction Eraser exercises
cycle for service business; vendor, and customer Verifying Report Computer units
Perform chart of accounts, vendor, and maintenance
Balances Multimedia screen
customer maintenance; 3. Journalizing
Correcting Entries
Enter and correct general journal transactions; transactions
Enter and correct adjusting entries 4. Adjusting entries
Perform period-end closing entries; 5. Period-end closing
Display account, journal, ledger, and financial entries
statement reports and graphs; and 6. Reports and graphs
Perform bank reconciliation. 7. Bank reconciliation
Achieves Excellence | Cultivates a Peaceful Environment | Takes Care of Mother Earth | Serves Humanity
Week 4 PAASCU Day - July 01 & 3, 2014 Merchandising Business Lecture Whiteboard Quiz
(June 30- Identify and describe the procedures to 1. Debit and Credit Hands-on Whiteboard Pen Graded hands-on
July 4, complete an automated accounting cycle for Memos Analysis of Transaction Eraser exercises
2014) merchandising business; 2. Special Journal Verifying Report Computer units
Enter debit and credit memorandums; 3. Journal Entries for the
Balances Multimedia screen
Enter and correct purchases, cash payments, Special Journal
4. Reports Correcting Entries
sales, and cash receipt transactions; and,
Display journal, trial balance, and financial
statement reports
Week 5 Examination Week PRELIM EXAM
(July 7-
11, 2014)
Week 6 PAASCU Day - July 15 & 17, 2014 Voucher System Lecture Whiteboard Quiz
(July 14- Identify the components and procedures used 1. Voucher System Hands-on Whiteboard Pen Graded hands-on
18, 2014) to process an automated voucher system; Cash Payment Analysis of Transaction Eraser exercises
Enter and correct voucher transactions; 2. Voucher System Verifying Report Computer units
Enter and correct voucher cash payment Reports
Balances Multimedia screen
transactions; and
Correcting Entries
Display voucher system reports
Week 7 PAASCU Day - July 22 & 24, 2014 Departmentalized accounting Lecture Whiteboard Quiz
(July 21- Identify the components and procedures used 1. Departmentalized recording Hands-on Whiteboard Pen Graded hands-on
25, 2014) to process departmentalized accounting of transactions. Analysis of Transaction Eraser exercises
system; 2. Departmental reports Verifying Report Computer units
Maintain departmental accounts; Balances Multimedia screen
Enter and correct departmental transactions;
Correcting Entries
and
Display departmental reports
Week 8 PAASCU Day - July 29 & 31, 2014 Partnership and Corporation Lecture Whiteboard Quiz
(July 28- Identify the components and procedures used 1. Partnership Hands-on Whiteboard Pen Graded hands-on
Aug. 1, to process accounting cycle for businesses 2. Corporation Analysis of Transaction Eraser exercises
organized as partnerships and corporations;
Achieves Excellence | Cultivates a Peaceful Environment | Takes Care of Mother Earth | Serves Humanity
2014) Enter and correct journal transactions for Verifying Report Computer units
partnerships and corporations Balances Multimedia screen
Complete period end closing for partnerships
and corporations; and Correcting Entries
Display reports
Week 9 Examination week MIDTERM EXAM
(Aug 4-8,
2014)
Week 10 Aug. 11-13 (Hugyaw CTEAS) Financial statement Lecture Whiteboard Quiz
(Aug 11- PAASCU Day - Aug. 12 & 14, 2014 analysis Hands-on Whiteboard Pen Graded hands-on
15, 2014) Display statement of cash fows; and 1. Operational Analysis of Transaction Eraser exercises
Display reports for horizontal and vertical procedures Verifying Report Computer units
analysis 2. Reports
Balances Multimedia screen
Correcting Entries
Week 11 Aug 20-21 (Himugso: CCS Days) Plant Assets Lecture Whiteboard Quiz
(Aug 18- PAASCU Day - Aug. 19 & 21, 2014 1. Plant assets Hands-on Whiteboard Pen Graded hands-on
22, 2014) Identify the components and procedures of an maintenance Analysis of Transaction Eraser exercises
automated plant assets system; 2. Methods of Verifying Report Computer units
Identify the differences of the depreciation depreciation
Balances Multimedia screen
methods integrated in the system; and 3. Reports
Correcting Entries
Display the automated plant assets report,
depreciation schedules, and depreciation
reports.
Week PAASCU VISIT - Aug. 26-27, 2014 Inventory Lecture Whiteboard Quiz
12(Aug PangwakasnaSelebrasyonBuwanngWika 1. Inventory maintenance Hands-on Whiteboard Pen Graded hands-on
25-29, (Aug. 28, 2014) 2. Inventory Transactions Analysis of Transaction Eraser exercises
2014) Identify the components and procedures of an 3. Inventory reports Verifying Report Computer units
automated inventory system Multimedia screen
Enter and correct inventory maintenance data
Achieves Excellence | Cultivates a Peaceful Environment | Takes Care of Mother Earth | Serves Humanity
and inventory transactions; and Balances
Display inventory reports
Correcting Entries
Week 13 Identify the components and procedures of an Sales Order Processing Lecture Whiteboard Quiz
(Sept 1-5, automated sales order processing system. 1. Sales and Sales Hands-on Whiteboard Pen Graded hands-on
2014) Enter and correct sales and sales return Returns and Analysis of Transaction Eraser exercises
transactions; and Allowances Verifying Report Computer units
Display sales order processing reports 2. Reports
Balances Multimedia screen
Correcting Entries
Week 15 Sept. 17, 2013 Araw ng ZDS INTRAMURALS Lecture Whiteboard Quiz
(Sept 15- Sept. 18-20, 2013 INTRAMS Payroll System Hands-on Whiteboard Pen Graded hands-on
19, 2014) Enter additional employees to the system 1. Adding employees Analysis of Transaction Eraser exercises
Enter payroll transactions 2. Paying employees Verifying Report Computer units
Balances Multimedia screen
Correcting Entries
Week 17 Oct2-3 FINALS for Graduating Students Accounting system setup Lecture Whiteboard Quiz
(Sept. 29- Oct 5 TEACHERS DAY 1. Operational Hands-on Whiteboard Pen Graded hands-on
Establish company information, required procedures
Achieves Excellence | Cultivates a Peaceful Environment | Takes Care of Mother Earth | Serves Humanity
Oct. 3, accounts, account classifications, account 2. reports Analysis of Transaction Eraser exercises
2014) subtotals, and special journal columns Verifying Report Computer units
Perform accounting, plant assets and inventory Balances Multimedia screen
setup Correcting Entries
Display setup reports and information
Achieves Excellence | Cultivates a Peaceful Environment | Takes Care of Mother Earth | Serves Humanity
Teaching Strategies:
After a few minutes of discussion, the students will be required to do hands-on
exercises.
Assessment:
Varied evaluation strategies will be utilized to document learning achieved in this course.
One hundred percent (100%) is the highest point one can earn based on the following
Parameters:
Assessment Details:
Upon completion of this course, students will have developed an understanding of the
importance of information technology in accounting environment.
Grading System:
On class requirement:
1. Copy of the problem for hands-on exercises.
On Attendance
1. A student is considered absent if:
a. He/she does not turn up during the class
b. He/she arrives after the first 30 minutes of the class;
2. Students who incur 7 (seven) accumulated absences shall be marked “FAILED”
Achieves Excellence | Cultivates a Peaceful Environment | Takes Care of Mother Earth | Serves Humanity
Other Concerns
1. Gadgets should be put into silent mode during class hours so as not to distract the class
discussion.
2. Bringing of foods and drinks inside the computer room is strictly prohibited because this
may cause damage to the computer units.
3. Students are not allowed to operate the computer unless told to do so.
Prepared by:
Reviewed by:
Achieves Excellence | Cultivates a Peaceful Environment | Takes Care of Mother Earth | Serves Humanity