Republic of the Philippines

BILIRAN PROVINCE STATE UNIVERSITY

ISO 9001: 2015 CERTIFIED

SCHOOL OF ARTS AND SCIENCES

Bachelor of Arts in Business Administration
(CMO No. 32, s. 2017)
st
1 Semester, S.Y. 2025-2026
Course Syllabus

I. Course Code : ACCTG 211

II. Course Title : Advance Bookkeeping
III. Pre-requisite : None
IV. Co-Requisite : None
V. Credit Units : 3 units
VI. Time Allotment : 3 hours/week, 54 hours/semester

Prepared by: Reviewed by:

JOY S. CEZAR PRECIOUS MAE T. ALCERO, MPM HANS CHRISTIAN V. MOLINA, CHRISTOPHER R. VICERA, Ed.D.
MPRM
Part-Time Instructor DQMR, School of Arts & Sciences Chaiperson, BSBA Dean, School of Arts & Sciences
Date: Date: Date: Date:

Approved by:

RANELYN V. GERVACIO MARIBEL N. ZIPAGAN, Ph.D.

Part-Time Instructor Vice President for Academics
Date: Date:

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BiPSU VISION

BiPSU is an internationally recognized university responsive to the needs of the local and global communities.

BiPSU MISSION

To provide quality and relevant instruction, research, and extension services for the empowerment and
development of our people.

BiPSU QUALITY POLICY

The Biliran Province State University is committed to providing quality education through its strtageic direction. “Weave of
Worthiness: A 5-year Development Plan”, by developing globally competitive graduates and intensifying instruction, research,
and innovation, extension, and production services in compliance with statutory and regulatory requirments by ensuring
customer satisfaction that leads to the continual improvement of the quality management system.

BiPSU CORE VALUES

Brilliance, Innovation, Progress, Service, & Unity

SCHOOL OF ARTS AND SCIENCES GOAL

To become a dynamic school providing adequate general education programs to other schools of the University developing
competent mentors and offering responsive and relevant degree program.

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VII. OUTCOMES

INSTITUTIONAL PROGRAM OUTCOMES BASED ON

L, P, COURSE OUTCOMES
OUTCOMES CMO NO.32, S. 2017
O
IO.1 Lead in the PO19. Conduct business research
development of
knowledge, innovations, PO20. For universities: generate new O
and creative works knowledge using research and development
through Research in projects.
various disciplines;
PO10. Apply information and communication
technology (ICT) skills required by the business
environment. CO1: Produce financial statements and reports
PO12. Plan and implement business related of the different local companies and
activities. organization present i n t h e m a r k e t
PO13. Demonstrate corporate citizenship and a c c o r d i n g to Philippine Accounting
IO.2 Innovate by
social responsibility. Standards.
contributing solutions to
L
the different problems of PO15. Analyze the business environment for
society; strategic direction.
PO16. Manage a strategic business unit for
economic sustainability.
PO17. Prepare operational plans.
PO18. Innovate business ideas based on
emerging industry.
IO.3 Transform PO3. Work effectively and independently in L
knowledge, skills, multi-disciplinary and multi-cultural teams.
attitudes, and values for (PQF level 6 descriptor)
personal and professional
PO6. Performs the basic functions of
growth, self-determination
and lifelong learning; Management such as planning, organizing,
2
staffing, directing and controlling.

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INSTITUTIONAL PROGRAM OUTCOMES BASED ON
L, P, COURSE OUTCOMES
OUTCOMES CMO NO.32, S. 2017
O
PO7. Apply the basic concepts that underlie
each of the functional areas of business
(marketing, finance, human resources
management, production and operations
management, information technology and
strategic management) and employ these
concepts in various business situations L
PO9. Express oneself clearly and communicate
effectively with stakeholders both in oral and
written forms.
PO11. Work effectively with other stakeholders
and manage conflict in the workplace.
PO1. Articulate and discuss the latest
developments in the specific field of practice.
(PQF level 6 descriptor)
PO2. Effectively communicate orally and in
IO.4 Contribute in writing using both English and Filipino.
communities to instill
cultural, moral, and ethical PO4. Act in recognition of professional, social P
sensibilities for sustainable and ethical responsibility.
development and progress. PO5. Preserve and promise "Filipino historical
and cultural heritage". (Based on RA 7722)
PO14. Exercise high personal moral and ethical
standards.
Legend: L – Facilitate Learning of the Competencies (input is provided and competency is

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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)
VIII. COURSE DESCRIPTION

It is a 3-unit basic core subject in Business Administration with a descriptive title Advanced Bookkeeping. This subject is
intended to develop students’ appreciation of accounting as a language of business and to understand concepts, principles and
procedures that will help analyze business transactions through the accounting process. This subject will also serve as a foundation to
those students whose objective is to engage business after finishing the respective programs.

At the end of the semester, the students will be able to produce financial statements and reports for the different types of
business organization in accordance with the Philippine Financial Reporting Standards (PFRS) and Philippine Accounting
Standards (PAS).

IX. LEARNING PLAN

WEEK COURS Intended TOPICS TEACHING AND LEARNING ASSESSMENT RESOURCE REMAR
E Learning ACTIVITIES S KS
OUTCO Outcome
ME
C ILO1. BIPSU VMGO Submission of Learning Formative Course
1st – 2nd O Deconstruct the A. BiPSU Vision Commitment Contract: Students Assessment: Syllabus
week 1 Vision, Mission, will be given a learning Students who
B. BiPSU Mission
Goals and C. BiPSU Quality Policy commitment contract as a sign of have disagreed University
Objectives of approval for the requirements they with the Student
D. BiPSU Core Values
Biliran Province needed to submit, class commitment Handbook
State University. E. SAS Goal management, and class policies contract will be
Program and for the whole semester. asked to grasp Google
ILO2. Subject what must be
Orientation Orientation done and reach Forms
about the A. BSBA Overview mediation for it.

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program, B. Course Topics Group Chat
subject course C. Learning Contract
topic, learning PowerPoint
D. Course Requirements
contract, course
E. Grading System
requirements, Presentation
grading system F. Class
and class policies. G. Policies
C ILO 1: Integrate I. Introduction to FACE-TO FACE LEARNING Formative
2nd –3rd O fundamental Accounting/Bookkeeping ● Conduct initial assessment to assessment: ● Books
week 1 concepts in 1. Definition & understand student’s inceptive Pre- ● E-
accounting and Development of idea of the subject. assessment: library
bookkeeping. Accounting ● Full interactive lecture Pre – test ● Goo
2. Nature & discussion and promote class gle
ILO 2: Apply Functions of participation. Class Platforms
analytical skills Accounting ● Provide actual cases where recitation to ● Quiz
to help analyze 3. Accounting accounting concepts and foster zes.com
and solve Concepts & principles are applied. interactive ● Pow
business Principles. OFFSITE LEARNING discussion erpoint
problems using 4. Users of Financial ● Posts assignments and/or and presentatio
accounting Statement assigns reading of the brainstormi ns
concepts and 5. Branches of introduction to accounting ng. ● Artic
principles. Accounting Forms & documents/invoices and practice les
Types of set. Summativ ● Web
Business Organization ● Provide video lectures and e sites
tutorials Assessme
nt:
Quizzes,
Assignmen
t or
Activities
for final
evaluation
of the
topic.

Venn Diagram
on the
interconnectedn
6
ess of the
various
branches of
accounting,
Accounting vs
Bookkeeping

C ILO 1: Perform II. Accounting Equation FACE-TO FACE LEARNING Formative

4th –9th O operations and Accounting Cycle  Full lecture and interactive assessme  Books
week 1 involving simple 1. Accounting Equation discussion on the nt:  LMS/
cases in using 2. Rules of Debit & Credit accounting equation, rules Moodle
the accounting 3. Classification of of debit and credit and Class  Google
equation Accounts classification of accounts. recitation to Platforms
4. Accounting Cycle  Step- by- step discussion foster  Lecture
ILO 2: Analyze of the accounting cycle. interactive videos
common  Have students prepare a trial discussion  PowerPoi
business balance from a list of and nt
transactions and accounts and verify its brainstormi Presentat
applying the accuracy by checking debits ng. ions
rules of debit & and credits.
credit.
OFFSITE LEARNING Summativ
ILO 3: Simulate  Posts assignments and/or e
the accounting assigns reading at the end assessme
process/procedu of every discussion of the nt:
re based on the introduction to accounting
actual business documents/invoices and Simple and
transactions in a practice set. complex -
given practice set.  Provide video lectures and problem
tutorials solving
https://youtu.be/XU- exercises
lzpbsguQ? per topic.
si=bZQ2iSm1alGiHwbdhttp
https://youtu.be/Mv- Recording
3AJSGGYE? Business
si=uI1MN4bzn9e9zt48 Transactio
ns using

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Columnar
Books/Colu
mnar
worksheets

Preparation
of Adjusted
Trial
Balance

MIDTERM EXAMINATION

10th
week

11th-16th C ILO 1: Prepare III. Preparation of Basic FACE-TOFACE LEARNING  Summative

week O the basic financial Financial Statements  Create Excel templates or assessmen
1 statement reports 1. Statement of Financial exercises where students t:  Books
base on the result Position (Balance input financial data to Rubrics  LMS/
of accounting Sheet) automatically generate Assessment Moodle
procedures 2. Statement of Results of balance sheets, income for  Google
simulation using Operation (Income statements, statement of Performanc Platforms
the individual Statement) cash flows and statement e Task and  Lecture
practice sets. 3. Statement of of changes in owner’s Problem videos
Cash flows equity Solving/Appl  PowerPoi
2. Statement of Changes in ications nt
Owner’s Equity OFFSITE LEARNING through Presentat
 Posts assignments and/or presentation ions
assigns reading at the end of the ●
of every discussion of the problem
preparation of basic practice
financial statements. sets.
 Provide video lectures and  Produce
tutorials e.g. accurate

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https://youtu.be/BUodTCar8VI? and
si=K7Fr5HMoHfod60BY informative
basic
financial
statements
that
provide a
clear
snapshot
of an
organizatio
n's
financial
health and
performanc
e.
Students will
complete a
manual
assessment /
pen and paper
test simulating
real-world
accounting
using columnar
formats.
17th week FINAL EXAMINATION

CONSULTATION AND SUBMISSION OF GRADES TO THE DEAN’S OFFICE

Course Outputs:
1. Signed Learning Contract
2. Quizzes and Assignments result
3. Written Task – Venn Diagram, Accounting vs Bookkeeping
4. Written Task – Adjusted Trial Balance
5. Accounting Cycle prepared using the 16 Columnar Worksheets and Microsoft Excel Format
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6. Print-out of Basic Financial Statements
7. Face-to-Face Major Examinations (Midterm and Final Exam) both Part 1-Theories & Part 2 – Applications and written examinations
respectively.
Two Weeks:
Week 10 – Midterm
Examination
Week 17 – Final
Examination
Week 18 – Consultation and Submission of Grades to the Dean’s Office.

X. REFERENCES

Marshall, D. H. (2023). Accounting: What the numbers mean (13th ed.).

Millan, Z. V. B. (2023). Conceptual framework & accounting standards.

Millan, Z. V. B. (2023). Intermediate accounting.

Libby, R. (2017). Financial accounting (9th ed.).

Phillips, F. (2016). Fundamentals of financial accounting.

Tulio, P. O. (2016). Fundamentals of accounting (Part one): The very basic of accounting (2015 ed.).

Cabrera, M. E. B. (2015). Fundamentals of accounting (2015 ed.).

XI. Suggested Readings

Chua KT. (2020 Mar. 27 Fundamental of Accountancy, Business, and Management 1) https://www.youtube.com

Chua KT. (2023 Aug. 19 Fundamental of Accountancy, Business, and Management 2) https://www.youtube.com

Tuovila A., Smith A., Munichiello K., (2024 Jun. 2024 Accounting Principles: What They Are and How GAAP and IFRS Work)
https://www.investopedia.com/
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D’Angelo M., Mardenfeld S., (2024, Apr. 11 How to Define Accounting for Business) https://www.businessnewsdaily.com
XII. Course Requirements
Performance Tasks

Assessment Tasks No. Topics Percentage of Rating

Performance Task 1 Signed Learning Commitment Contract 5%
Performance Task 2 Face to face activities like quizzes and summative tests, also assign activities using
25%
the google classroom and google sheets.
Performance Task 3 Recitation Written Task 40%
Performance Task 4 Practice Sets real world financial transactions to create financial statement in using
30%
columnar and Microsoft Excel or google sheets.
TOTAL 100%

Written Task No. Topics Percentage of

Rating
Written Task No. 1 Written Task- Prepare a Venn Diagram on the interconnectedness of the 50%
various branches of accounting and Accounting vs Bookkeeping
Written Task No. 2 Written Task- Prepare Adjusted Trial Balance 50%

TOTAL 100%

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Major Exams
Percentage of
Summative Test No. Topics
Rating
Major Exam 1 Mid-Term Examination 50
%
Major Exam 2 Final Examination 50
%
TOTAL 100
%
1. Performance Tasks - 30%
2. Written Tasks - 10%
3. Major Exams - 40%
4. Projects - 10%
5. Attendance - 10%
TOTAL 100%

Number Topics Percentage of

Rating
Engagement 1 Face to Face attendance and during Off-site learning 50%
Consultation, updating, and messaging of clarifications and inquiries about the
Engagement 2 30%
subject
Engagement 3 Attendance during school and department activities, Seminar, Etc. 10%
Submission of needed surveys and other requirements aside from the 10
Engagement 4
subject requirements %
TOTAL 100
%
Attendance

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Grading Criteria

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* Rule VXI, Section 52 of the student handbook states that 75% equivalent of a numeric grade of 3.0 is the passing grading system. At the
end of the semester, a student incurring a rate of 3.1 and above is a failed grade.

XIV. Class Policies

GROUP CHAT

1. Each student must be registered as a member of the Group Chat created for the subject for accessible communication. An active e-mail
address and Facebook account are needed. Your registered e-mail during enrollment must be used so for immediate notification.

2. Official Group Chat of the class must not be an avenue for non-sensible information, aside from classroom discussions and
announcements. It must not also be an avenue for gaming, e-commerce, and “chismis or Chika” to avoid longer back reads and
buffering. Nobody is allowed to post information unless acknowledged and approved by the classroom officers and instructor.

SCHEDULED OFFSITE MEETING

3. Students are not strictly required to attend scheduled online meetings. However, if interconnectivity merits, the instructor will feel at ease.
Before the scheduled appointment, class officers will have surveyed how many can attend in advance. A maximum time of one hour and
a minimum of 40 minutes will be the time frame. This scheduled meeting is purposely done to monitor then and now students’
performance. For students who may not be able to attend the meeting, the instructor advises submitting in advance an Excuse letter
either through text, video, or audio to be noted and recorded.
4. The subject teacher will allow 15 minutes before the scheduled online meet-up in the virtual platform. After 15 minutes, the instructor will
no longer prioritize the student’s admission to the virtual platform. This act is to practice the timeliness of students and not to disrupt
classroom lectures.
5. Students will be seen directly in video while in meeting or not to be in video (discretion of the students). If not acknowledged, audio must
be muted during meet up. To be heard, students must, in advance, ask permission. If it is a lecture-type meeting, students are advised to
mute audio unless called to participate. However, for the online simulation meeting, students are required to open video so as to ensure
that the activity will be recorded thoroughly.
6. For reporting, students must ensure connectivity because it will be their output presentation. All groups must ensure to be present on the
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virtual platform.
7. Students will be admitted 15 minutes the scheduled time in all online meet-ups so that attendance checking and other pre-lecture
activities can be done.
8. After the class meet-up, students who participated in the meeting are mandated to strictly fill in and submit evaluation feedback as
evidence for attendance.

SCHEDULED FACE - TO - FACE CLASSES

9. The instructor will implement strict monitoring of attendance due to activities and exercises that will be given every class session.
According to the student handbook Section 78, No.2, 20% (or an equivalent of 6 days) absences of the whole duration of the class
session per semester is auto- matic drop while 15 minutes’ tardiness will be marked three late is equivalent to 1 absent. An excuse letter
will be accepted if it has a valid/legal basis.
10. Gadgets/devices must be silent off or turned off to avoid class disturbance. No student can use mobile phones or tablets inside the
classroom ex- cept for academic referencing. If needed, the student can inform the teacher and can go out to answer a phone call.
11. Before and after class starts, students must maintain the classroom's cleanliness and orderliness. Electric fan/Air-condition and lights
must be turned off after class, while writing on the board must be erased. Students will be assigned per group to clean and monitor the
designated class- room of the subject.

SCHOOL UNIFORM
12. As per student handbook Section 78, No.1-h, the faculty will monitor the strict implementation of proper student decorum as accorded in
the NSU student handbook. This rule may also be applied during the online meeting. Wearing a complete school uniform or any business
formal attire is a must. This is to practice netiquette. Moreover, it is greatly encouraged to be situated where no one will disturb the
meeting.
SUBMISSION OF OUTPUT

13. Submissions of output through google classroom shall be met with the given deadline. Students are required to submit even after the
deadline but there will be corresponding deduction on the points on late submissions.

14. For continuity and efficient monitoring of class performance, strict implementation of “Deadline is a deadline.” For students who have a
valid excuse, students are mandated to communicate with the instructor three days before the deadline schedule to be noted and
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recorded.

15. Students must remember that one school semester comprises 18 weeks. The activities in the module are designated automatically with
the deadline schedule. Therefore, students must certainly make sure to submit activities on the day it is scheduled. The group GC will be
the avenue/platform for students/instructors’ queries/clarifications and other matters related to the subject. PM/DM is discouraged, use the Group GC
instead so that others will also be informed about the instructor's reply on your queries in relation to subject/topic ask (questions might be the same
with other students in mind).

ROLE OF CLASSROOM OFFICERS AND MEMBERS

16. If you are elected as a classroom officer for your section, bear in mind that you will be part of the monitoring and communication team for
the whole class. Be responsible.

17. If you are a classroom member of this class, bear in mind to “now and then” to communicate, get information, and be updated from the
classroom officers or instructor as a monitoring system. Be responsible!

CONSULTATION HOURS
18. For consultation hours, students are advised to message the instructor during scheduled class time. However, the instructor’s
communication line like FB messenger and e-mails will be open 24 hours. It must be noted that the instructor may not be able to reply
immediately to your queries but will be replied to as much as possible. If the instructor still does not respond within 72 hours, kindly
remind her again. (Your instructor may have a lot of obligations to attend to, bear with me. Thanks!

ANTI-CYBERBULLYING, CYBER HARASSMENT, AND TROLLING

19. Strict implementation of the Anti-Cyber Sexual Harassment, and Anti-trolling or Fake news.

20. Strict implementation of data privacy and wiretapping act.

DATA PRIVACY AND INTERNET SAFETY

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21. To avoid violating the Data Privacy Act and for internet safety, students are not allowed to share any information in the Group Chat
unless directed by the instructor. Students who have violated such an act will be sanctioned accordingly.
22. Data Privacy Matter, hence, following instructions on how to handle sensitive and confidential information must not be posted in the
Group Chat but be directly message in the Facebook messenger or E-mail of the instructor. Follow instructions correctly and carefully!

USED OF ARTIFICIAL INTELLIGENCE GUIDELINES

23. Students may use Artificial Intelligence (AI) in the construct of written tasks such as essays, reflection paper, and the capstone paper.
However, it must not be above the 10% similarity index when it comes to plagiarism, and that sourcing and citation must be well
presented in the construct of the output.
24. The use of AI in the class must always integrate: “AI as Support not as Replacement”; “Ownership of Work”; “Academic Integrity
(Plagiarism, Authenticity, and Critical Evaluation).
ADDITIONAL CLASSROOM POLICIES

25. Suggestions and recommendations will be added as additional classroom policies after retrieving the students' learning contract.
26. Additional classroom policies will be identified and announced by the instructor as deemed necessary for classroom management and
smoothen the student academic performance.

XV. CONSULTATION HOURS

MS. RANELYN V. GERVACIO 1:00PM- :00PM Every weekdays except Monday

FB Account: Ranelyn Viogela Gervacio
E-mail Address: [email protected]

MS. JOY S. CEZAR 1:00PM- 5:00PM Every weekdays except Wednesday

E-mail: [email protected]
FB Account: facebook.com/joycezar

XVI. ADDITIONAL REQUIREMENTS

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A. Off-campus/Research activities
a. None
B. Extension/Outreach programs
a. None
C. Development of instructional materials
a. None.
XVI. APPENDIX
⮚ Performance Task (Screenshots of Activities/ MS excel submissions/E-Portfolio) will be graded using the following rubrics.
UNSATISFACTORY
TASKS EXEMPLARY (4) SUPERIOR (3) SATISFACTORY (2) SCORE
(1)
All tasks were done Nearby all tasks were Nearly all tasks were Fewer than half of
with done with high quality. done with acceptance tasks were done with
Quality outstanding quality; quality. poor quality.
work exceeds
expectations
Complete, clear, well- Complete, clear, well Incomplete; Has many lacking
organized, and all organized, and most supporting components; is
supporting supporting documentations unorganized and
Completenes
documentations are documentations are is/are organized unclear.
s, Clarity and
located in sections available and/or in but lacking.
Organization
clearly designated. logical and clearly
marked
locations.
Before the deadline On the deadline. A day after the Two days or more after
Submission
deadline. the deadline.
Over-all Score

CATEGORY 0 1 2 SCORE

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Understanding of Completely misunderstood Misinterpret part of the Completely understand the
the Problem the problem problem problem
Partially correct plan based Plan could have led to a
No attempt, or totally
Planning & Solution on part of the problem being correct solution if
inappropriate
interpreted correctly implemented properly
Copying error;
No answer, or wrong
computational error; partial Correct answer and correct
Getting an Answer answer based on an
answer for a problem with label for the answer.
inappropriate plan
multiple answer
TOTAL:
⮚ Problem Solving/ Applications

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