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Course Outline - BAIACC3X - MANAYAO
Course Outline - BAIACC3X - MANAYAO
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COURSE OUTLINE INTERMEDIATE ACCOUNTING 2
SCHEDULE/ROOM: TF / 8:00-12:00NN
CONSULTATION PERIOD:
Faculty Center, 3F Main Building, SM BALIWAG
COURSE DESCRIPTION
This course will introduce the concepts of liabilities, shareholder’s equity and some special
topics. It will specifically discuss the application of accounting standards on financial and non-
financial liabilities, shareholder’s equity and special topics on leases, income taxes and
employee benefits.
WEEK TOPIC
DOCUMENT: SUBJECT:
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COURSE OUTLINE INTERMEDIATE ACCOUNTING 2
d. Quasi-reorganization
6. Book Value per share
7. Disclosure requirements
7 MIDTERM EXAM
Topic 5:: Notes to Financial Statements (PAS 1, PAS 8, PAS 34 and PFRS 8)
13 FINAL EXAM
COURSE REQUIREMENTS
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COURSE OUTLINE INTERMEDIATE ACCOUNTING 2
Aside from major exams and performance tasks, students are required to do the following tasks:
Read assigned text and other learning materials, including modules;
Regular punctual attendance in online class (synchronous) and in submission of
requirements.
Attain Standard Passing (80%) for assigned tasks such as, quizzes, major exams, class
activities, reflective papers, projects, etc.; and
Active participation in offline activities (asynchronous) to achieve the Learning Outcomes.
GRADING SYSTEM
The student will be graded according to the following breakdown:
FINAL GRADE
GRADE ALLOCATION PER TERM DISTRIBUTION
Per Term Distribution
Participation 30%
(Activity/Assessment) Midterms 40%
Quizzes 30%
Major Exam 40% Finals 60%
TOTAL 100% TOTAL 100%
National University uses the following academic grading system:
CLASS POLICIES
1. Familiarize yourself with the organization of remote class, including the terminologies, tools,
and the primary platform to be used.
2. Be aware that activities for RAL are stated in the course syllabus or course outline.
3. Access MS Teams and download all available course materials.
4. Communicate with your instructor regularly. Be as responsive as possible.
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COURSE OUTLINE INTERMEDIATE ACCOUNTING 2
PREPARED BY: REVIEWED BY: NOTED BY: NOTED BY: APPROVED BY: