POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

OFFICE OF THE VICE PRESIDENT FOR ACADEMIC AFFAIRS

COLLEGE OF ACCOUNTANCY AND FINANCE
Department of Accountancy and Management Accounting
_________________________________________________________________________________________________________________________________________

OUTCOMES-BASED COURSE SYLLABUS

COURSE INFORMATION

Course ACCO Course Title UPDATES IN FINANCIAL REPORTING STANDARDS Course Credit 3.0
Code 311

Course Description This course is designed to orient the students to the different updates in financial reporting standards. Specifically, this course subject will help the students
understand topics in accounting for Income Taxes, Employee Benefits, Earnings per Share, financial statements preparation and presentation, and Philippine
Financial Reporting Standards (PFRS) for Small and Medium Entities (SMEs) and Micro Enterprises.

Pre-Requisites ACCO 201: INTERMEDIATE ACCOUNTING 2 Co-Requisites None

ACCO 209: INTERMEDIATE ACCOUNTING 3

VISION A Leading Comprehensive Polytechnic University in Asia

MISSION Advance an inclusive, equitable, and globally relevant polytechnic education towards national development.

The Polytechnic University of the Philippines commits to provide inclusive and equitable quality education and promote
lifelong learning opportunities for human advancement and social transformation through re-engineered polytechnic
QUALITY POLICY STATEMENT academic programs. Toward this end, we, the members of the PUP Community will vigorously and steadfastly endeavor
to continuously improve the standard of university services to the satisfaction of our clients through the adoption and
continuous review of our Quality Management System.
1. Critical and Creative Thinking. Graduates use their rational and reflective thinking as well as innovative abilities to life
situations in order to push boundaries, realize possibilities, and deepen their interdisciplinary, multidisciplinary, and/or
transdisciplinary understanding of the world.
2. Effective Communication. Graduates apply the four macro skills in communication (reading, writing, listening, and
speaking), through conventional and digital means, and are able to use these skills in solving problems, making
INSTITUTIONAL LEARNING OUTCOMES decisions, and articulating thoughts when engaging with people in various circumstances.
3. Strong Service Orientation. Graduates exemplify strong commitment to service excellence for the people, the
(ILO) clientele, industry and other sectors.
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
OFFICE OF THE VICE PRESIDENT FOR ACADEMIC AFFAIRS
COLLEGE OF ACCOUNTANCY AND FINANCE
Department of Accountancy and Management Accounting
_________________________________________________________________________________________________________________________________________

4. Adept and Responsible Use or Development of Technology. Graduates demonstrate optimized and responsible use
of state-of-the-art technologies of their profession. They possess digital learning abilities, including technical,
numerical, and/or technopreneurial skills.
5. Passion for Lifelong Learning. Graduates perform and function in society by taking responsibility in their quest for further
improvement through lifelong learning.
6. Leadership and Organizational Skills. Graduates assume leadership roles and become leading professionals in their
respective disciplines by equipping them with appropriate organizational skills.
7. Personal and Professional Ethics. Graduates manifest integrity and adherence to moral and ethical principles in their
personal and professional circumstances.
8. Resilience and Agility. Graduates demonstrate flexibility and the growth mindset to adapt and thrive in the volatile,
uncertain, complex and ambiguous (VUCA) environment.
9. National and Global Responsiveness. Graduates exhibit a deep sense of nationalism as it complements the need to
live as part of the global community where diversity is respected. They promote and fulfill various advocacies for
human and social development.

The College aims to:

1. Ensure the development of globally competitive professionals, managers and leaders in the field of accountancy,
finance and other allied disciplines through excellent and relevant and responsive accountancy and finance education
accessible to all Filipinos specifically to the socio economically disadvantaged population.
2. Ascertain the generation and diffusion of knowledge and technologies in the broad range of disciplines, relevant and
allied to accountancy and finance through continuing education and research, information and communication
COLLEGE GOALS technology, networking, and linkages with local, national and foreign organization
3. Strengthen/enhance its organizational capability to become the leader in advocating reforms and innovations and
fulfilling its social responsibility commitment through research and development studies, and extension and consultative
services.
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
OFFICE OF THE VICE PRESIDENT FOR ACADEMIC AFFAIRS
COLLEGE OF ACCOUNTANCY AND FINANCE
Department of Accountancy and Management Accounting
_________________________________________________________________________________________________________________________________________

After finishing the program, its graduates are expected Alignment to ILOs
to: 1 2 3 4 5 6 7 8 9
1. Resolve and recommend solutions to business issues
and problems, with a global and strategic perspective
using critical thinking and technical proficiency in the
areas of financial accounting and reporting, auditing, ✓ ✓ ✓
advanced financial accounting and reporting,
management services, taxation, regulatory framework
for business transactions, and information systems.
PROGRAM LEARNING OUTCOMES
(PLO) 2. Conduct accountancy research through
independent studies of relevant literature and ✓
appropriate use of accounting theory and
methodologies.

3. Employ technology as a business tool in capturing

financial and non-financial information, generating and ✓ ✓
communicating reports and making decisions.

4. Apply knowledge and skills that will successfully

respond to various types of assessments (including ✓ ✓
professional licensure and certifications).

5. Confidently maintain a commitment to strong service

orientation, good corporate leadership and citizenship,
social responsibility and ethical practice in performing ✓ ✓ ✓
functions as an accountant.
6. Demonstrate dedication to lifelong learning and
flexibility in adapting to the changing business,
economic and regulatory environments, and ✓ ✓
accounting and auditing standards.

Alignment to PLOs
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
OFFICE OF THE VICE PRESIDENT FOR ACADEMIC AFFAIRS
COLLEGE OF ACCOUNTANCY AND FINANCE
Department of Accountancy and Management Accounting
_________________________________________________________________________________________________________________________________________

1 2 3 4 5 6

• Record financial transactions in compliance with

generally accepted accounting and reporting
standards (both global and local) for sole
proprietorships, partnerships, corporations, government
and not-for-profit organizations.
• Prepare Accountancy reports such as budgets and
business plans using appropriate framework
• Conduct financial and operational audits of all types of ✓
business enterprise and not-for-profit organization
• Prepare individual and corporate income tax returns
and conduct basic tax planning in compliance with
relevant legislations and regulations.
• Perform cost-benefit analysis for management decision.
• Design and implement a management control and
performance system
• Communicate effectively the results and financial
PERFORMANCE INDICATORS analysis.
(PI)
• Design an appropriate research plan
• Prepare a critical review of related literature
• Analyze results of study and discuss implications and ✓
contributions to body of knowledge
• Present findings and conclusions of study
• Communicate effectively the recommendations.

• Customize an accounting software to a particular

business entity
• Develop a financial model using spreadsheet software
• Analyze the performance of a particular business entity
using appropriate accounting software tools and
functions. ✓
• Generate and communicate effectively the financial
and non-financial results

• Perform accounting-related work in actual workplace

based on pre-set standards
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
OFFICE OF THE VICE PRESIDENT FOR ACADEMIC AFFAIRS
COLLEGE OF ACCOUNTANCY AND FINANCE
Department of Accountancy and Management Accounting
_________________________________________________________________________________________________________________________________________

• Pass licensure examinations or qualify for professional

accreditations/certifications ✓

• Promote adherence to legitimate and acceptable

ethical objectives of an organization
• Communicate limitations or other constraints that would
preclude responsible judgment or successful
performance of an activity such as in the practicum or
✓
on-the-job training

• Prepare and communicate financial and non-financial

reports using the updated business, economic and
regulatory environments, and accounting and auditing
standards ✓

Alignment to PLOs

1 2 3 4 5 6
After completing this course, learners should be able to:
a. Have sound knowledge and application of the
COURSE LEARNING OUTCOMES accounting standards applicable for income taxes
L P P
including appropriate presentation and required
(CLO) disclosures.

b. Have clear understanding and application of the

accounting for employee benefits including proper
presentation and required disclosures of applicable L P P
accounting standards.

c. Have acquired a thorough knowledge about

preparation of the complete set of Financial
Statements namely: Statement of Financial Position,
Statement of Comprehensive Income, Statement of L P P
Changes in Equity, Statement of Cash Flows, and
Notes to the Financial Statements.
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
OFFICE OF THE VICE PRESIDENT FOR ACADEMIC AFFAIRS
COLLEGE OF ACCOUNTANCY AND FINANCE
Department of Accountancy and Management Accounting
_________________________________________________________________________________________________________________________________________

d. Have equipped themselves with a clear

understanding and knowledge about earnings per
L P P
share.

e. Acquired knowledge and understanding of the PFRS

for SMEs and PFRS for Micro Enterprise L P P

f. Have assumed responsibility, integrity, accuracy,

timeliness, and neatness in the preparation,
L P P
presentation, and submission of the required tasks.

Legend: L- Facilitate learning of competencies; P- Allow student to practice competencies; O- Provides opportunity for development

OUTCOMES-BASED TEACHING AND LEARNING PLAN (OBTL PLAN)

Instructional Delivery Design Alignment to
CLOs
Desired Learning Assessment
Week Learning Content/Topics Flexible Learning and Teaching Activities
Outcomes (DLOs) Face-to-Face (FLTAs)
Synchronous Asynchronous 1 2 3 4 5
1-2 At the end of the lesson, the Income Taxes Lecture/discussions Lecture/discussions Students will be Formative Assessment: ✓ ✓ ✓ ✓ ✓
student will be able to: • Nature of Income about the topics about the topics asked to read • Assignment
• Understand the nature of Taxes actual financial • Seatwork/Groupwork
income taxes (IAS 12). • Current Tax Liabilities Guide the Guide the statements to look • Recitation
• Distinguish between students in students in into the
and Current Tax
accounting income and analyzing transactions analyzing transactions application and
taxable income. Assets related to income related to income presentation of Summative Assessment:
• Distinguish temporary and • Accounting Profit and taxes taxes income taxes • Pencil-Paper test
permanent differences. Taxable Profit (Quiz & Departmental
• Recognize and measure • Deferred Tax Liabilities Students to present Students to present Examinations)
current income tax, and Deferred Tax their their
deferred tax assets and Assets solutions/computations solutions/computations
deferred tax liabilities. to the assigned to the assigned
• Income Tax Expense
• Account for the reversal problems problems
of temporary difference • Reversal of Temporary
and the effects of Differences
operating loss • Operating Loss
carryforward. Carryforwards
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
OFFICE OF THE VICE PRESIDENT FOR ACADEMIC AFFAIRS
COLLEGE OF ACCOUNTANCY AND FINANCE
Department of Accountancy and Management Accounting
_________________________________________________________________________________________________________________________________________

• Present financial • Minimum Corporate

information relating to Income Tax in the
income taxes. Philippines
• Identify the required
• Income Tax taken to
disclosures related to
income tax. Equity and Other
Comprehensive
Income
• Financial Statement
Presentation and
Classification

3-4 At the end of the lesson, the Employee Benefits Lecture/discussions Lecture/discussions Students will be Formative Assessment: ✓ ✓ ✓ ✓ ✓
student will be able to: • Definition and nature about the topics about the topics asked to read • Assignment
• Enumerate and describe of Employee Benefits actual financial • Seatwork/Groupwork
the different forms of • Short-Term Employee Guide the Guide the statements to look • Recitation
employee benefits (IAS students in students in into the
Benefits
19). analyzing transactions analyzing transactions application and
• Record and measure • Post-Employment related to employee related to employee presentation of Summative Assessment:
short-term and long-term Benefits benefits benefits employee benefits • Pencil-Paper test (Quiz
employee benefits. • Other Long-term & Departmental
• Understand the difference Employee Benefits Students to present Students to present Examinations)
between defined • Termination Benefits their their
contribution plan and • Disclosure solutions/computations solutions/computations
defined benefit plan. to the assigned to the assigned
Requirements
• Record and measure the problems problems
post-employment benefit
cost under defined
contribution plan and
defined benefit plan.
• Measure and present in
the financial statements
data relating to employee
benefits.
• Identify the required
financial statement
disclosures.
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
OFFICE OF THE VICE PRESIDENT FOR ACADEMIC AFFAIRS
COLLEGE OF ACCOUNTANCY AND FINANCE
Department of Accountancy and Management Accounting
_________________________________________________________________________________________________________________________________________

5-6 At the end of the lesson, the The Financial Statements Lecture/discussions Lecture/discussions Students will be Formative Assessment: ✓ ✓ ✓ ✓ ✓
student will be able to: • Objective of financial about the topics about the topics asked to read • Assignment
• Identify the components reporting actual financial • Seatwork/Groupwork
of financial statements. • Purpose of financial Guide the Guide the statements to look • Recitation
• Explain the objective of students in students in into the
statements
financial statements. analyzing and analyzing and presentation of a
• Understand the primary • Complete set of preparing a Statement preparing a Statement Statement of Summative Assessment:
responsibility for the financial statements of Comprehensive of Comprehensive Comprehensive • Pencil-Paper test
preparation of financial • Elements of financial Income Income Income (Quiz & Departmental
statements. statements Examinations)
• Identify the general • General features and Students to present Students to present
features in the principles in preparing their their
preparation of financial solutions/computations solutions/computations
financial statements
statements. to the assigned to the assigned
• Identify the required problems problems
disclosures. Statement of Comprehensive
• Describe the nature and Income
usefulness of statement of • Information provided
comprehensive income. in Statement of
• Discuss the concept of Comprehensive
comprehensive income, Income
profit or loss and other • Recognition of
comprehensive income. Income and Expenses
• Explain the components • Components and
of other comprehensive computation of
income. Comprehensive
• Recognize the Income
reclassification adjustment • Components and
related to other computation of Profit
comprehensive income. or Loss (P/L)
• Present income statement • Components and
using the functional and computation of Other
natural presentation. Comprehensive
Income (OCI)
• Ways of presenting
expenses (Nature of
Expense Method vs.
Function of Expense
Method)
• Ways of presenting
Total Comprehensive
Income
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
OFFICE OF THE VICE PRESIDENT FOR ACADEMIC AFFAIRS
COLLEGE OF ACCOUNTANCY AND FINANCE
Department of Accountancy and Management Accounting
_________________________________________________________________________________________________________________________________________

• Reclassification of
OCI items to P/L
• Other presentation
and disclosure
requirements

7-8 At the end of the lesson, the Earnings Per Share Lecture/discussions Lecture/discussions Students will be Formative Assessment: ✓ ✓ ✓ ✓ ✓
student will be able to: • Information provided about the topics about the topics asked to read • Assignment
• Define earnings per share. by earnings per share actual financial • Seatwork/Groupwork
• Apply the proper • Entities required to Guide the Guide the statements to look • Recitation
presentation of earnings students in students in into the
present earnings per
per share. analyzing and analyzing and presentation of
• Apply the formula in share presenting earnings presenting earnings earnings per share Summative Assessment:
computing basic earnings • Two different types of per share per share • Pencil-Paper test
per share. earnings per share Students to present (Quiz & Departmental
• Determine the weighted (basic and diluted) Students to present their Examinations)
average number of • Components and their solutions/computations
ordinary shares. computation of basic solutions/computations to the assigned
• Define diluted earnings to the assigned problems
earnings per share
per share. problems
• Identify potential ordinary • Components and
shares. computation of
• Distinguish dilutive and diluted earnings per
antidilutive securities. share
• Apply the formula in • Effects of dilutive and
computing diluted antidilutive securities
earnings per share in
on earnings per
relation to bonds
payable, convertible share.
preference shares and • Presentation and
share options or warrants. disclosure
• Understand the requirements
presentation and
disclosure requirements
about earnings per share.

9 MIDTERM DEPARTMENTAL EXAMINATION

10 At the end of the lesson, the Statement of Changes in Lecture/discussions Lecture/discussions Students will be Formative Assessment: ✓ ✓ ✓ ✓ ✓
student will be able to: Equity about the topics about the topics asked to read • Assignment
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
OFFICE OF THE VICE PRESIDENT FOR ACADEMIC AFFAIRS
COLLEGE OF ACCOUNTANCY AND FINANCE
Department of Accountancy and Management Accounting
_________________________________________________________________________________________________________________________________________

• Explain the concept of • Information provided actual financial • Seatwork/Groupwork

equity. in Statement of Guide the Guide the statements to look • Recitation
• Comprehend the Changes in equity students in students in into the
components of equity. analyzing and analyzing and presentation of a
• Components of an
• Present a statement of preparing a Statement preparing a Statement Statement of Summative Assessment:
changes in equity. entity’s equity of Changes in Equity of Changes in Equity Changes in Equity • Pencil-Paper test (Quiz
• Transactions affecting & Departmental
each component of Students to present Students to present Examinations)
equity their their
• Other presentation solutions/computations solutions/computations
and disclosure to the assigned to the assigned
problems problems
requirements

11-12 At the end of the lesson, the Statement of Financial Position Lecture/discussions Lecture/discussions Students will be Formative Assessment: ✓ ✓ ✓ ✓ ✓
student will be able to: and Notes to the Financial about the topics about the topics asked to read • Assignment
• Describe the nature of a Statements actual financial • Seatwork/Groupwork
statement of financial • Information provided Guide the Guide the statements to look • Recitation
position. in the Statement of students in students in into the
• Explain the current and Financial Position analyzing and analyzing and presentation of a
noncurrent classifications preparing a Statement preparing a Statement Statement of Summative Assessment:
• Classification of assets
of assets and liabilities. of Financial Position of Financial Position Financial Position • Pencil-Paper test (Quiz
• Discuss the treatment of into current and non- & Departmental
refinancing a currently current Students to present Students to present Examinations)
maturing obligation. • Classification of their their
• Prepare a statement of liabilities into current solutions/computations solutions/computations
financial position in good and non-current to the assigned to the assigned
form. • Refinancing problems problems
arrangements for
currently maturing
obligations
• Two ways of
presenting (Report
Method vs. Account
Method)
• Other presentation
and disclosure
requirements
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
OFFICE OF THE VICE PRESIDENT FOR ACADEMIC AFFAIRS
COLLEGE OF ACCOUNTANCY AND FINANCE
Department of Accountancy and Management Accounting
_________________________________________________________________________________________________________________________________________

13-14 At the end of the lesson, the Statement of Cash Flows Lecture/discussions Lecture/discussions Students will be Formative Assessment: ✓ ✓ ✓ ✓ ✓
student will be able to: • Information provided about the topics about the topics asked to read • Assignment
• Describe the nature and in Statement of Cash actual financial • Seatwork/Groupwork
purpose of statement of Flows Guide the Guide the statements to look • Recitation
cash flows. students in students in into the
• Different activities of
• Discuss the classifications analyzing and analyzing and presentation of a
of cash flows as an entity (Operating preparing a Statement preparing a Statement Statement of Cash Summative Assessment:
operating, investing and vs. Investing vs. of Cash Flows of Cash Flows Flows • Pencil-Paper test
financing. Financing) (Quiz & Departmental
• Prepare a statement of • Presentation of cash Students to present Students to present Examinations)
cash flows using the direct flows from operating their their
method. activities (Direct solutions/computations solutions/computations
• Prepare a statement of to the assigned to the assigned
Method vs. Indirect
cash flows using the problems problems
indirect method. Method)
• Presentation of cash
flows from investing
activities
• Presentation of cash
flows from financing
activities
• Non-cash
transactions
• Other presentation
and disclosure
requirements

15-16 At the end of the lesson, the PFRS for Small and Medium- Lecture/discussions Lecture/discussions Students will be Formative Assessment: ✓ ✓ ✓ ✓ ✓
student will be able to: Sized Entities (SMEs) about the topics about the topics asked to read • Assignment
• Discuss the concepts and • Criteria and actual financial • Seatwork/Groupwork
principles of PFRS for SMEs. classification of small Guide the Guide the statements to look • Recitation
• Explain the general and medium sized students in students in into the
features of financial analyzing and analyzing and presentation of
entities.
statements under PFRS for preparing financial preparing financial financial Summative Assessment:
SMEs. • Financial reporting statements using PFRS statements using PFRS statements using • Pencil-Paper test
• Identify the complete set requirements for SMEs for SMEs for SMEs PFRS for SMEs (Quiz & Departmental
of financial statements of • General differences Examinations)
an SME. among different Students to present Students to present
• Compare PFRS for SMEs reporting frameworks their their
and full PFRS. solutions/computations solutions/computations
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
OFFICE OF THE VICE PRESIDENT FOR ACADEMIC AFFAIRS
COLLEGE OF ACCOUNTANCY AND FINANCE
Department of Accountancy and Management Accounting
_________________________________________________________________________________________________________________________________________

• Apply PFRS for SMEs in the • Presentation and to the assigned to the assigned
following: disclosure problems problems
o Assets requirements
o Liabilities
o Equity
• Identify the required
disclosures.

17 At the end of the lesson, the PFRS for Micro Enterprises Lecture/discussions Lecture/discussions Students will be Formative Assessment: ✓ ✓ ✓ ✓ ✓
student will be able to: • Criteria and about the topics about the topics asked to read • Assignment
• Explain the concepts and classification of micro actual financial • Seatwork/Groupwork
principles of PFRS for Micro enterprises Guide the Guide the statements to look • Recitation
Enterprise. students in students in into the
• Financial reporting
• Discuss the general analyzing and analyzing and presentation of
features of financial requirements for preparing financial preparing financial financial Summative Assessment:
statements under PFRS for micro enterprises statements using PFRS statements using PFRS statements using • Pencil-Paper test
Micro Enterprise. • General differences for micro enterprises for micro enterprises micro enterprises (Quiz & Departmental
• Identify the complete set among different Examinations)
of financial statements of reporting frameworks Students to present Students to present
a Micro Enterprise. • Presentation and their their
• Compare PFRS for SMEs solutions/computations solutions/computations
disclosure
and PFRS for Micro to the assigned to the assigned
Enterprise. requirements problems problems
• Identify the required
disclosures.

18 FINAL DEPARTMENTAL EXAMINATION

LIST OF REFERENCES
• Robles, Nenita S. and Empleo, Patricia M., The Intermediate Accounting Series, Volume 3, 2024 Edition, PME Publishing Corporation
• Empleo, Patricia M. and Robles, Nenita S. Intermediate Financial Reporting, 2023 Edition, PME Publishing Corporation
• IAS 1: Presentation of Financial Statements, https://www.ifrs.org/issued-standards/list-of-standards/ias-1-presentation-of-financial-statements/
• IAS 7: Statement of Cash Flows, https://www.ifrs.org/issued-standards/list-of-standards/ias-7-statement-of-cash-flows/
• IAS 12: Income Taxes, https://www.ifrs.org/issued-standards/list-of-standards/ias-12-income-taxes/
• IAS 19: Employee Benefits, https://www.ifrs.org/issued-standards/list-of-standards/ias-19-employee-benefits/
• IAS 33: Earnings per Share, https://www.ifrs.org/issued-standards/list-of-standards/ias-33-earnings-per-share/
• The IFRS for SMEs Accounting Standard, https://www.ifrs.org/issued-standards/ifrs-for-smes/
• PFRS for Small Entities, https://www.dmdcpa.com.ph/2018/wp-content/uploads/2019/01/PFRS-for-Small-Entities-full-text-1.pdf
• Revised Securities Regulation Code (SRC) Rule 68, https://www.sec.gov.ph/wp-content/uploads/2020/07/2019AccountantsInfo_RevisedRegulationCodeRule68.pdf
• Instructional Materials
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
OFFICE OF THE VICE PRESIDENT FOR ACADEMIC AFFAIRS
COLLEGE OF ACCOUNTANCY AND FINANCE
Department of Accountancy and Management Accounting
_________________________________________________________________________________________________________________________________________

CLASSROOM POLICY
FACE-TO-FACE DELIVERY FLEXIBLE TEACHING AND LEARNING ACTIVITIES (FLTAs)
Synchronous:
The allowed number of absences for students enrolled in ACCO 311 with once-a- 1. Be in virtual classroom at least five (5) minutes before the scheduled class to resolve connection issues.
week meeting is four (4). Request for excused absences or waiver of absences must 2. Wear smart casual attire. Sleeveless and sandos are not allowed. From time to time, your professor may
be presented upon reporting back to class. Special examinations will be allowed ask you to turn on your camera. This is true especially during class recitation.
only in special cases, such as prolonged illness. It is the responsibility of the student 3. You should be seated for the duration of the meeting and if you need to attend to urgent matters during
to monitor his/her own tardy incidents and absences that might accumulate class that will take some time, please inform your instructor using the chat box and wait for his/her
leading to a grade of “FA,” (Failed due to Absences). It is also his/her responsibility approval.
to consult with the teacher, chair or dean should his/her case be of special nature. 4. Find a quiet place conducive for learning and turn off or put into silent mode any cellphones, TV, and
radio.
All BSA and BSMA students are expected to be academically honest. Cheating, 5. Use headphones/earphones during class.
lying and other forms of immoral and unethical behavior will not be tolerated. Any 6. Mute the microphone when you are not speaking.
student found guilty of cheating in examinations will (at a minimum) receive a 7. If you have any question or clarification, please do one of the following:
grade of 5.0 in the said test. ➢ Click the “Raise Hand” function on the MS Teams/Zoom Screen and wait to be called/recognized
before unmuting your microphone. When done, mute your microphone again.
➢ You may use the chat box.
8. Attendance will be monitored every session.
➢ Students are encouraged to attend synchronous class regularly and promptly.
➢ If you cannot attend the class, for any reasons (such as a family emergency), please inform your
Professor.
➢ A student must be responsible for what transpired if he/she missed a class. A student may contact
another classmate or his professor to find out what he/she missed in class.
9. Show respect to your faculty and address them as Dr., Prof., or Ms. or Mr.
10. Observe courtesy at all times.

Asynchronous
1. You are expected to read, review or study the materials made available for you in the virtual classroom.
2. Your Professor will be online to answer all queries pertaining to the subject/course during your regular class
schedule.

COURSE REQUIREMENT/S GRADING SYSTEM

Class Standing
Quizzes 50%
Assignments, seat works/groupworks and other activities 20%
Departmental examination 30%
Total 100%
(Midterm Grade + Final Term Grade) ÷ 2 = Final Grade*
*To be translated using the PUP Grading System found in the recent Student Handbook
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
OFFICE OF THE VICE PRESIDENT FOR ACADEMIC AFFAIRS
COLLEGE OF ACCOUNTANCY AND FINANCE
Department of Accountancy and Management Accounting
_________________________________________________________________________________________________________________________________________

CLASS INFORMATION FACULTY INFORMATION

Section: Name of Faculty:
Time: Consultation Time:

Room: Office Tel. No./ Mobile Phone No.

Semester: Institutional Email:

Suggested Rubrics for Assessment

A. Students shall be graded or marked in accordance with the following system based on the Student Handbook:

GRADE/MARK PERCENTAGE/ EQUIVALENCE DESCRIPTION

1.0 97-100 Excellent
1.25 94-96 Excellent
1.50 91-93 Very Good
1.75 88-90 Very Good
2.0 85-87 Good
2.25 82-84 Good
2.50 79-81 Satisfactory
2.75 76-78 Satisfactory
3.0 75 Passing
5.0 65-74 Failure
Inc. Incomplete
W Withdrawn

Prepared by: Reviewed and checked by: Recommending Approval: Approved by:

RHENZ NICOLE M. PARADA, MBA, CPA NOEL A. BERGONIA, MBA, CPA JULIETA G. FONTE, PhD, CPA EMANUEL C. DE GUZMAN, PhD
Faculty Chairperson Dean Vice President for Academic Affairs
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES
OFFICE OF THE VICE PRESIDENT FOR ACADEMIC AFFAIRS
COLLEGE OF ACCOUNTANCY AND FINANCE
Department of Accountancy and Management Accounting
_________________________________________________________________________________________________________________________________________

Form No. ______________________

Revision No. ___________________
Date of Approval _______________
Semester ______________________
Academic Year _________________