Department of Accounting Education

(BS Accountancy Program)

PHILO 1A – Course Syllabus

VISION
A leading institution of higher learning recognized for its quality transformative education serving
the nation and world.

MISSION
Provide a dynamic and supportive academic environment through highest standard of
instruction, research and extension in a non-sectarian institution committed to democratizing
access to education.

GOALS

To achieve its mission, the University aims to:

 Offer academic programs that meet the changing national and international community
needs;
 Produce graduates who are competent leaders and productive members of society;
 Harness a pool of ethical, qualified and highly trained human resources;
 Provide an academic environment conducive to optimum learning through adequate
state – of- the- art facilities;
 Conduct researches and other scholarly activities that generate new knowledge and
contribute to the improvement of the “quality of life” for all;
 Engage in community services that foster self-reliance and empowerment among the
marginalized community; and
 Lead in the promotion and preservation of the cultural heritage of Mindanao and of the
country as a whole.

COURSE INFORMATION
1. Course Number : PHILO 1A
2. Course Name : Social Philosophy: Values Formation
3. Course Description : Philosophy 1a is a course that deals with the understanding of man according
to Philosophy, morality and ethics, which focuses on the realization of the
ultimate meaning of his existence. It includes the study of man as moral being,
as ndividual, as a social being and as being of value.
4. Pre-requisite : None
5. Co-requisite : None
6. Credit : 3.0 units
7. Class schedule : 6 hours per week
8. Program Educational Objectives (PEO) of BSA:
Program Educational Objectives (PEO):
Five (5) years after graduation, graduates of the BSA program shall:

1. Demonstrate technical and professional competence in the practice of the profession: private, government, academe and public
accounting; and
2. Involve in continuing professional development through participation to trainings, seminars, conferences and further studies

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Department of Accounting Education
(BS Accountancy Program)
PHILO 1A – Course Syllabus

9. Student Outcomes (SO) of BS Accountancy and their links to PEO:

PEO
Upon completion of the program, students of the BSA program will be able to:
1 2

SO 1 Communicate effectively orally and in writing using both English and Filipino 

SO 2 Work effectively and independently in multi-disciplinary and multi-cultural teams. 

Resolve business issues and problems, with a global perspective and particular emphasis on matters
confronting financial statement preparers and users, using their knowledge and technical proficiency in the
SO 3*
areas of financial accounting and reporting, cost accounting and management, management accounting,
auditing, taxation and accounting information systems.

Conduct accounting research through independent studies of relevant literature and appropriate use of
SO 4 
accounting theory and methodologies.

Employ technology as a business tool in capturing financial and non-financial information, generating
SO 5  
reports and making decisions.

SO 6* Apply knowledge and skills that will enable them to successfully respond to various types of assessments
(including professional licensure and certifications).
Confidently maintain a professional commitment to good corporate citizenship, social responsibility and
SO 7*  
ethical practice when performing functions as a professional accountant.

Note: * SO being addressed in this course

10. Course Outcomes (CO) of Philo 1A and their links to SO

SO
Upon completion of the course, the BSA students are expected to:
1 2 3 4 5 6 7
 CO 1 Identify the underlying philosophies behind man’s action. L L
L

 CO 2 Explain the principles that govern human and acts of man including L L
L
the norms of morality.
 CO 3 Discuss the different ethical theories on natural law and L L
L
relativism, human rights and duties, and bioethics.

Legend: L = Facilitate LEARNING of the competencies (input is provided and competency is evaluated)

P = Allow student to PRACTICE competencies (no input but competency is evaluated)

O = Provide OPPORTUNITY for development (no input or evaluation, but there is opportunity to
practice the competencies)

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Department of Accounting Education
(BS Accountancy Program)
PHILO 1A – Course Syllabus

Program Educational Objectives (PEO)

Vision: UM Tagum College envisions
to be a reputable non-sectarian
1. Demonstrate technical and
institution recognized for its integrative
education responsive to the needs of professional competence in the
communities. UM practice of the profession:
Mission: To provide a culturally Core private, government, academe
responsive learning environment Values and public accounting.
through quality instruction, research
and extension.
2. Involve in continuing
.
professional development
through participation to
trainings, seminars, conferences
Student Outcomes
and further studies.

1. Communicate effectively orally and in writing

using both English and Filipino.
2. Work effectively and independently in multi-
disciplinary and multi-cultural teams. Course Outcomes (CO)
3. Resolve business issues and problems, with a
global perspective and particular emphasis on
matters confronting financial statement preparers 1. Identify the underlying philosophies
and users, using their knowledge and technical behind man’s action.
proficiency in the areas of financial accounting
and reporting, cost accounting and management, 2. Explain the principles that govern human
management accounting, auditing, taxation and and acts of man including the norms of
accounting information systems. morality.
4. Conduct accounting research through independent
studies of relevant literature and appropriate use 3. Discuss the different ethical theories on
of accounting theory and methodologies. natural law and relativism, human rights and
duties, and bioethics.
5. Employ technology as a business tool in
capturing financial and non-financial information,
generating reports and making decisions,
6. Apply knowledge and skills that will enable them
to successfully respond to various types of
assessments(including professional licensure and
certifications).
7. Confidently maintain a professional commitment
to good corporate citizenship, social responsibility
and ethical practice when performing functions as
a professional accountant.

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Department of Accounting Education
(BS Accountancy Program)
PHILO 1A – Course Syllabus

Assessment Task
CO Theory-based Practice-based Assessment Coverage
Schedule
1. Identify the underlying Multiple Formulation of First Exam Part 1: Definition of
philosophies behind Choice Personal Philosophy andNature of
man’s action. Questions Philosophy Ethics

2. Explain the principles that Multiple Short Essay Second Exam Part 2: Human acts and
govern human and acts of man Choice Norms of Morality
including the norms of morality. Questions

[Link] the different ethical Multiple Third Exam Part 3:Ethical Theory of
theories on natural law and Choice Short Essay Natural Law, Ethical Theory
relativism, human rights and Questions of Relativism, Rights and
duties , and bioethics. Duties, Bioethics

CO and Assessment task alignment

*Final assessment will be a comprehensive examination (from first topic to the last) in a Multiple
Choice Questions

Assessment Task Details (Theory-based)

Assessment Coverage Assessment Task Details

Schedule
First Exam Part 1: Multiple Choice You are expected to demonstrate deep knowledge on the
Definition of Questions nature and definition of philosophy and its various
Philosophy and (70% of the approaches both historical and systematic. Furthermore, in
Nature of exam) formulating your own philosophy, you must read and
Ethics understand the philosophy of the three great Greek
philosophers (Socrates, Plato and Aristotle). You are also
expected to make a critical analysis of the nature of ethics
and its relationship to morality and law.
Second Part 2: Human Multiple Choice You are expected to have deep knowledge on the morality
Exam acts and Norms Questions of human acts and the norms of morality. This includes the
of Morality (100% of the differences between human acts and acts of man, and the
exam) modifiers of human acts. You also need to understand the
topics under norms of morality: Determinants of Morality,
Eternal Law, Natural Law and Conscience.

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Department of Accounting Education
(BS Accountancy Program)
PHILO 1A – Course Syllabus

Third Exam Part 3: Ethical Multiple Choice You are expected to have deep knowledge of the different
Theory of Questions ethical theories on natural law and relativism, human rights
Natural Law, (100% of the and duties, and bioethics. This includes topics in part 2
Ethical Theory exam) (Norms of Morality and Determinants of Morality), and the
of Relativism, different philosophies of man. This part is also designed for
Rights and you to make a critical analysis of the crucial role of these
Duties, theories in the society especially on how people view what is
Part 4: right and wrong.
Bioethics
Final Exam Part 1-4 Multiple Choice This assessment task is designed for you to demonstrate a
Questions comprehensive understanding of the entire course.

Assessment Task Details (Practice/Performance-based)

Assessment Coverage Assessment Details

Schedule Task

First Exam Part 1: Formulation of  In this task, you are required to write your own philosophy
Definition of Personal about the meaning of life, reality and existence.
Philosophy Philosophy  The philosophy should be written in short bond paper 1 page
and Nature of (30% of the only.
Ethics exam)  You will be graded according to the following criteria (see
rubric attached):
1. Depth of Ideas (10 points)
2. Relevance to reality (10 points)
3. Authenticity (5 points)
4. Organization of thought (5 points)
Second Exam Part 2: Short Essay  In this task, you are required to write an essay about the
Human Acts and differences and relationships between human and eternal law.
Norms of  You will be graded according to the ff. criteria:
Morality 1. Depth of Analysis 15pts.
2. Coherence of Ideas 10pts.
3. Academic Literacy 5pts.
Third Exam Part3: Short Essay  In this task, you are required to write an argumentative essay
Ethical Theory Reflection (pros & cons) about the legalization of same- sex marriage and
of Natural Law Paper divorce in the Philippines.
and Relativism;  You will be graded according to the ff. criteria:
Rights and 1. Depth of Analysis 15 pts.
Duties 2. Coherence of Ideas 10 pts.
Part 4: 3. Academic Literacy 5 pts.
Bioethics

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Department of Accounting Education
(BS Accountancy Program)
PHILO 1A – Course Syllabus

11. COURSE OUTLINE AND TIME FRAME

TIME
TOPICS FOR FIRST EXAMINATION TLA Required Readings
FRAME
Week 1  Classroom orientation (University  DIVERSITY in Student Handbook
Francisco M. Zulueta, (2010) Introduction to Philosophy
to Policies; PEOs, SOs, Cos; Core values; classroom setting .Mandaluyong City: National Bookstore, pp. 14-22.
Week 3 and G-Factor)  Brainstorming
Definition of Philosophy  Elevator speech Raymundo R. Pavo (2014) Philosophy of Human Nature:
An Introduction to Philosophical Thinking (Davao City:
MS Lopez Printing & Publishing, i-iv.
Brief History of Philosophy (Historical)  Formulation of
Personal Philosophy
Branches of Philosophy (Systematic)  Influence chart

 Ethics  Lecture/Discussion
 Aesthetics  Group Dynamics
 Metaphysics  Newspaper Model Ambong Fernandez et al., eds., (2012) Ethics: Basic

 Epistemology  Group Reflections Concepts, Theories and Cases (Davao City: MS LOPEZ
Printing & Publishing,,pp.5-13.
 Cosmology  Illustrations on the
 Philosophy of Man Philosophical Notion Francisco M. Zulueta, (2010) Introduction to Philosophy

 Social Philosophy of Man (Mandaluyong City: National Bookstore, pp.61-62.

 Political Philosophy Rosendo S. Gualdo et al., (2012) Ethics: Basic Concepts

 Theodicy and Contemporary Moral Issues (Malabon City: Mutya
 Logic Publishing House, Inc., pp. 3-6

Nature of Ethics
 Etymological Meaning of Ethics
 Ethics and Morality
 Ethics: A Philosophy of Action
 Ethics: A Practical Discipline
 The Importance of Studying Ethics
 The Difference between Ethics and
Law
 Division of Ethics
Characteristics of Moral Principles
TOPICS FOR SECOND EXAMINATION
Week 4  Human Acts  Devils’ Advocate
Ambong Fernandez et al., (2012) Ethics:
to  Nature of Human Act Lecture Basic Concepts, Theories and Cases (Davao
Week 5  Human Act and Act of Man  Student- Centered City: MS Lopez Printing & Publishing,pp. 21-
 Essential Qualities of Human Act Discussion 34.

 Involuntary and Voluntary Natural  Focus-Group

Francisco M. Zulueta.(2010) Introduction to
Acts Discussions Philosophy .Mandaluyong City: National
 Classification of Human Acts  Lead -in statement Bookstore,pp. 63-66.
 Components of Moral Act  Exemplary
Examples Rosendo S. Gualdo et al. (2012) Ethics:
 Free Will and Freedom Basic Concepts and Contemporary Moral
 Modifiers of Human Act  Question-answer
[Link] City: Mutya Publishing
 Human End technique House, [Link]. 25-35

 Norms of Morality  End Quotes

 Nature of Norm
 Nature of Law

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Department of Accounting Education
(BS Accountancy Program)
PHILO 1A – Course Syllabus

 Moral Law Ambong Fernandez et al.(2012) Ethics: Basic

Concepts, Theories and Cases . MS Lopez
 Essential Elements for a Law to be Printing & Publishing, pp. 41-59.
Reasonable
 Divisions of Law Francisco M. Zulueta. (2010) Introduction to
Philosophy . National Bookstore,p. 68.
 [Link] Law Venn Diagram on
 2. Natural Moral Law Human and Divine
 3. Human Law Law
 Conscience

TOPICS FOR THIRD EXAMINATION

Week 6 Ethical Theory of Natural Law  Student Centered Ambong Fernandez et al., (2012) Ethics: Basic Concepts,
Theories and Cases (Davao City: MS Lopez Printing &
 Universal Natural Human Inclinations Discussions Publishing, pp. 69-90; 99-111.
To  The Principle of Double Effect  Brainstorming
 The Principle of the Inviolability of Life (Group Dynamics)
Week 7  The Principle of Forfeiture  Fishbone Diagram
Zulueta, Francisco M. (2010) Introduction to
 The Principle of Totality  Semantic web [Link] Bookstorepp.75-78.
 The Principle of Stewardship Discussion
 The Just War theory
 Justified Rebellion/Revolution  Journal writing
 Criticism against Natural Law Lead in questions
 The Theory of Ethical Relativism
 Nature of Ethical Relativism  Role playing
 Arguments for Ethical Relativism  Focus Group
1. The Cultural Differences Argument  Discussion
2. The Argument from Respect  Group Sharing
3. The Psychological Argument  Agree/Disagree
4. The Conformity Argument Chart
5. The Provability Argument  Mock DEBATE:
Resolved that same
RIGHTS AND DUTIES sex marriage or
 Nature of Rights divorce be legalized
 Kinds of Rights in the Philippines
 Characteristics of Rights
 Nature of Duties
 Correlation of Rights and Duties
 Reciprocity of Rights and Duties
Kinds of Duties
Week 8 Bioethics  Debate
 Nature of Bioethics  Brainstorming Rosendo S. Gualdo et al. (2012) Ethics: Basic
 Symposium/ Concepts and Contemporary Moral
to  The Beginning of Human Life
[Link] City: Mutya Publishing House,
 Theories about Life Origin Seminar on Drug
Inc.,pp.126-158.
Week 9  Bioethical Issues Awareness
 Contraception
 Artificial Insemination
 Abortion
 Surrogacy
 Suicide  (A reflection paper)

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Department of Accounting Education
(BS Accountancy Program)
PHILO 1A – Course Syllabus

 Euthanasia  Mock Debate:

 Drug Addictions  Topic: Imposition of
Death Penalty for
Heinous Crimes
(Drug
Trafficking,Rape)

1. TEXTBOOK
Atacador, Rey,etal. (2015) Introduction to Ethics with Social Philosophy and Values [Link] Publishing House,Inc.

REFERENCES
[Link] R. Babon, Bioethics: A Philosophical Journey and A Critical Analysis into The Life Sciences: A Guide to
Healthcare Providers (N.P.P: C & E Publishing, Inc. 2010)
b. Fransisco, M. Zulueta, (2010) Introduction to [Link] City: Cacho Hermanos, Inc.
c. Raymundo, Pavo [Link].(2011) Social Philosophy & Value Formation: An Invitation to Responsible Ethical Thinking
(Davao City: Scientiarum Publishing
d. Family Code of the Phil. [Link] 209Html
e. Benn, Piers . Ethics London , GBR : Taylor & Francis , 1998 . Proquest ebrary Web. 4 March 2015
f. Hoffe, Otfried & Fernbach, David . Aristotles Nichomachean Ethics . London : Brill, 2010. Proquest ebrary . Web 5
March 2015
g. Lear, Gabriel Richardsoy . Happy Lives & the Highest Good : An Essay on Aristotle's Nichomachean Ethics .
New/Jersey .Princetoy University Press, 2005 proquest ebrary. Web 5 March 2015.
h. Richards, Bernadette. Ethics: Contemporary Perspective : The Ethics of Ethics . USA: ATF Press, 2013 . Proquest
ebrary . Web 5 March 2015.
2. COURSE EVALUATION

Assessment methods Weights

EXAMINATIONS 60%
A. Exam 1 – Exam 7 30%
B. Final Exam 30%
CLASS PARTICIPATIONS 40%
C. Quizzes 10%
D. Plates Compilation/Assignments 5%
E. Board work/oral recitation 10%
F. Research 15%
Total 100%

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Department of Accounting Education
(BS Accountancy Program)
PHILO 1A – Course Syllabus

3. Policies and guidelines

a. Attendance is counted from the first regular class meeting.
b. A validated student identification card must always by worn be all students while attending classes.
c. Cheating is strictly prohibited. Any form of dishonesty shall be dealt with accordingly. Honesty is called for at all
times.
d. Valid examination permits are necessary in taking the examinations as scheduled. CELLULAR PHONES or any
ELECTRONIC GADGETS and PRESCRIBED PRC CALCULATORS are NOT allowed during EXAMINATIONS.
e. Base-20 grading policy should be observed. Students who obtained failing scores in major exams are
recommended to attend the tutorial class.

Prepared by: Reviewed by:

FLORANTE ASTILLO,MA MARIA CAROLINA L. NUÑEZA,MAIC

Faculty Discipline Head- Social Sciences

JOSEPH ANINO
Faculty JANET M. MATUGUINAS,CPA,MBA
Department Chair- BSAT/BSA

References reviewed by:

CLARISSA R. DONAYRE, MSLS

Chief Librarian- UMTC

Recommending approval: Approved by:

GINA FE G. ISRAEL, Ed.D. EUGENIO S. GUHAO, JR., D.M

Dean of College SVP, Academic Planning and Services-Branches

EVELYN P. SALUDES,Ed.D.
AVP-Tagum

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Department of Accounting Education
(BS Accountancy Program)
PHILO 1A – Course Syllabus

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