Camarines Norte State College: College of Business and Public Administration
Camarines Norte State College: College of Business and Public Administration
Camarines Norte State College: College of Business and Public Administration
B. MISSION: The Camarines Norte State College shall provide higher and advanced studies in the fields of education, arts and sciences,
economics, health, engineering, management, finance, accounting, business and public administration, agriculture, natural
resources development and management and ladderized courses. It shall also respond to research, extension and production
services adherent to progressive leadership towards sustainable development.
C. QUALITY POLICY:
We, at Camarines Norte State College, aiming to become a Premier Higher Education Institution in the Bicol
Region, are committed to providing excellent services in instruction, research, extension, and production that are responsive to
the satisfaction of our students and other stakeholders.
To achieve the College vision and mission, we shall implement an internationally recognized management system in our
operations, processes and services. Through this, we shall:
comply with applicable statutory and regulatory requirements, the mandates of the College and relevant needs and
expectations of our students and other stakeholders, and the requisites of our quality management system;
delight our students and other stakeholders by providing value-adding experiences to become well-rounded and more
competitive future leaders in the midst of global issues;
provide our employees support to grow and achieve their full potential in their respective fields, thereby sustaining a
competent, motivated and engaging workforce;
develop and extend innovative technologies to our stakeholders contributing to the country’s sustainable development; and
CNSC-OP-VPA-01F1 Page 1 of 15
Revision: 1
Republic of the Philippines
CAMARINES NORTE STATE COLLEGE
F. Pimentel Avenue, Brgy. 2, Daet, Camarines Norte – 4600, Philippines
establish objectives aimed at improving the efficiency of our operations, processes and services for our College growth and
development;
We shall make this policy an essential part of our instruction, research and extension services to ensure that it continuously
provides us strategic directions in improving our overall performance and quality management system.
D. DEPARTMENT/PROGRAM: BS in Accountancy
G. COURSE DESCRIPTION: The course will provide the students with practical tools and methods to value a broad range of assets within a
business entity. It covers business valuation, equity valuation, fixed income valuation, and option valuation.
Students should be able to utilize various capital and investment management and techniques in making long-
term business decisions such as the time value concept of money, capital investment decision factors, non-
discounted and discounted capital budgeting techniques, project screening, project ranking, capital rationing
and sensitivity analysis. Student should be able to differentiate the different types and measurement of risks
and apply their relationship with the rate of returns.
I. PREREQUISITE: AE 112
CNSC-OP-VPA-01F1 Page 2 of 15
Revision: 1
Republic of the Philippines
CAMARINES NORTE STATE COLLEGE
F. Pimentel Avenue, Brgy. 2, Daet, Camarines Norte – 4600, Philippines
N. PROGRAM INTENDED LEARNING OUTCOMES: For graduates of Bachelor of Science in Accountancy, the following set of objectives
describes what graduates are expected to attain within few years after graduation:
1. Resolve business issues and problems, with a global an strategic perspective using knowledge and technical
proficiency in the areas of financial accounting and reporting, cost accounting and management, accounting and
control, taxation, and accounting information systems;
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 reports and
making decisions;
4. Apply knowledge and skills to successfully respond to various types of assessments; and (including professional
licensure and certifications); and
5. Confidently maintain a commitment to good corporate citizenship, social responsibility and ethical practice in
performing functions as an accountant.
O. COURSE INTENDED LEARNING OUTCOMES: At the end of the course, students should be able to:
1. Apply the concepts of investments in the real world in accordance with the related accounting standards
2. Compute the estimated income, the actual income for the investments and report the related investment on its proper
classification in the financial statements.
3. Understand the importance of capital budgeting, present value and the positive impact of investment in the business.
4. Gain knowledge about the importance of time value of money and importance of control and significance influence in
the investments
P. LEARNING PLAN:
CNSC-OP-VPA-01F1 Page 3 of 15
Revision: 1
Republic of the Philippines
CAMARINES NORTE STATE COLLEGE
F. Pimentel Avenue, Brgy. 2, Daet, Camarines Norte – 4600, Philippines
Intermediate
Define financial asset c. Definition of financial asset Accounting Quiz on the Power point
Group Activities topic presentation
Know the d. Classification of financial assets
classifications of Milan Z. V.,
financial assets e. Equity and debt security (2020). Workshop Online thru
based on the Intermediate Learning
business model of Accounting Forum Managemen
managing financial f. Initial measurement of financial 1A t System
assets. assets (LMS)
At the end of the rating k. Debt investment at amortized Valix, T., et. al. Interactive class Approved
period, students should cost (2020). discussion Discussion Course
be able to: Volume I Syllabus
Intermediate Discussion Graded
Understand the l. Debts investments at fair value Accounting recitation
CNSC-OP-VPA-01F1 Page 5 of 15
Revision: 1
Republic of the Philippines
CAMARINES NORTE STATE COLLEGE
F. Pimentel Avenue, Brgy. 2, Daet, Camarines Norte – 4600, Philippines
of equity investments
d. Sale of equity securities Milan Z. V.,
Realize the (2020). Workshop Online thru
recognition of cash Intermediate Discussion Learning Week 4-5
dividend, property e. Cash dividend, property dividend, Accounting Forum Managemen
dividend and liquidating dividend, share 1A Graded t System
liquidating dividend. dividend recitation (LMS)
f. Share received in lieu of cash Ong. (2014). Quiz on the Via Zoom
Appreciate other dividend Fundamental topic
issues related to g. Cash received in lieu of share of accounting
equity investments, dividend textbook: for
such as share split, beginners
special assessments, h. Share split, special assessment,
and redemption of redemption of shares
shares and share i. Share right accounted for
right. separately
the investor and associate achieved in stages Milan Z. V., Workshop topic
associate e. Accounting for investment of less (2020). Online thru
Identify the procedure than 20% under the fair value Intermediate Forum Case analysis Learning
when the investor and cost method Accounting Managemen
ceases to have f. Change from fair value or cost 1A t System
significant achieved method to equity method (LMS)
stages
Appreciate the Ong. (2014). Via Zoom
recognition of an Fundamental Week 5-6
investment in of accounting
associate achieved in textbook: for
stages beginners
Know the accounting
for investment of less
than 20% under the
fair value and cost
method
Prelim
End of prelim Examination
a. Intercorporate share investments Interactive class Discussion Approved
At the end of the rating Valix, T., et. al. discussion Course
period, students should b. Definition of significant influence (2020). Graded Syllabus
be able to: Volume I Discussion recitation
c. Presumption of significant Intermediate
Understand influence Accounting Quiz on the Power point
intercorporate share Group Activities topic presentation
investments d. Equity method
Milan Z. V., Case analysis
Know the meaning of (2020). Workshop Online thru
CNSC-OP-VPA-01F1 Page 8 of 15
Revision: 1
Republic of the Philippines
CAMARINES NORTE STATE COLLEGE
F. Pimentel Avenue, Brgy. 2, Daet, Camarines Norte – 4600, Philippines
significant influence e. Excess cost and excess fair Intermediate Learning Week 7-8
value Accounting Forum Managemen
1A t System
Understand the f. Investee with heavy losses (LMS)
equity method of
accounting for Ong. (2014). Via Zoom
investments g. Impairment f investments in Fundamental
associate of accounting
textbook: for
h. Investee with preference shares beginners
Midterm
End of Midterm examination
At the end of the rating a. Introduction Cabrera, B. Interactive class Discussion Approved
period, students should (2017). discussion Course
be able to: b. Characteristics of a capital Management Graded Syllabus
Define capital investment decisions Accounting Discussion recitation
budgeting (concepts
c. Categories of capital investments and Group Activities Quiz on the Power point
State the Application) topic presentation Week
characteristics of a d. Elements of capital budgeting -13-14
capital investment https://www.inv Workshop Case analysis
decision e. Net initial investment or Project estopedia.co Online thru
cost m/articles/fin Forum Learning
Describe the ancial- Managemen
CNSC-OP-VPA-01F1 Page 10 of 15
Revision: 1
Republic of the Philippines
CAMARINES NORTE STATE COLLEGE
F. Pimentel Avenue, Brgy. 2, Daet, Camarines Norte – 4600, Philippines
https://www.ac Discussion
At the end of the rating a. Meaning of capital rationing countingnotes. Discussion Approved
period, students should net/financial- Course
be able to: b. Types of capital rationing management/c Group Activities Graded Syllabus
apital- recitation
Define capital c. Types of investment projects rationing-
rationing meaning-and- Workshop Quiz on the Power point
factors/10948 topic presentation Week 17
Distinguish between d. Causes of capital rationing Forum -18
“hard and soft” https://old.talte Case analysis
capital rationing e. Overcoming capital rationing ch.ee/public/ Online thru
problems e/ehitusteadu Learning
Determine on how a skond/Institu Managemen
firm can overcome udid/Ehitusto t System
capital rating f. Factors influencing expenditure otluse_institu (LMS)
CNSC-OP-VPA-01F1 Page 12 of 15
Revision: 1
Republic of the Philippines
CAMARINES NORTE STATE COLLEGE
F. Pimentel Avenue, Brgy. 2, Daet, Camarines Norte – 4600, Philippines
A. On Attendance
Attendance will be check accordingly based from the students’ access in the Learning Management Systems (LMS) or any other flatform
and on the submitted individual output, for those students who will not have an online access.
B. Inclusive Education
PWDs will be given special arrangement. Students with disabilities should inform the teacher on the first day of classes so that the
preferential attention and necessary accommodation will be given to them.
C. Climate Change
Inclusion topic in climate change issues will be encourage in classroom discussion and integrating strategy in environmental protection and
the green-house effect to stimulate student’s awareness on climate change.
D. Course Requirements:
CNSC-OP-VPA-01F1 Page 13 of 15
Revision: 1
Republic of the Philippines
CAMARINES NORTE STATE COLLEGE
F. Pimentel Avenue, Brgy. 2, Daet, Camarines Norte – 4600, Philippines
1. Class Standing
a. Recitation/Board work - 25%
c. Quizzes - 25%
d. Attendance - 5%
50%
2. Periodical Examinations
(Prelim, Mid-term & Finals) - 30%
3. Projects - 20%
a. Paraphrased Applicable Account Standards
b. Accounting Problems (Practice Sets)
Total - 100%
NOTE: The topics to be included in quizzes and periodical examinations are in cumulative basis, composed of;
Previous Topics - 40%
Recent Topics - 60%
TOTAL - 100%
1. In order for the student to pass the subject, he/she must obtain a grade of 3.00 or 75%. The failing grade is 5.00.
2. The following grading system shall be used:
1.0 - 99-100% 1.1 - 98% 1.2 - 97% 1.25 - 96% 1.3 - 95% 1.4 - 94% 1.5 - 93%
1.6 - 92% 1.7 - 91% 1.75 - 90% 1.8 - 89% 1.9 - 88% 2.0 - 87% 2.1 - 86%
2.2 - 85% 2.25 - 84% 2.3 - 83% 2.4 - 82% 2.5 - 81% 2.6 - 80% 2.7 - 79%
2.75 - 78% 2.8 - 77% 2.9 - 76% 3.0 - 75% 4.0 - Conditional (for Midterm Only) Inc. - Incomplete
CNSC-OP-VPA-01F1 Page 14 of 15
Revision: 1
Republic of the Philippines
CAMARINES NORTE STATE COLLEGE
F. Pimentel Avenue, Brgy. 2, Daet, Camarines Norte – 4600, Philippines
F. Others
1. All students are required to read and abide the policies in the CNSC Student Handbook. Violations of the policies in the Student Handbook
will result in disciplinary action as provided in the Handbook.
2. The standards and requirements set forth in this syllabus may be modified at any time by the course instructor subject to review of the
College Dean and approval of the Vice President for Academic Affairs. A revised syllabus will be discussed and provided to the students.
3. Because the school is implementing flexible learning, student who missed examinations/quizzes will be allowed to take in any online
platforms or any means, provided, new set of exams/quizzes will be given. Face-to-face instructions and examinations may be done subject
for the approval of the Dean, Vice President for Academic Affairs and the President, provided, minimum health standards protocols must be
observed. The students have ample time to submit all needed requirements to pass the subject; however, it must be submitted before the
last day of encoding of grades.
4. Students who are concerned about their ability to succeed in the course should talk to the instructor as soon as possible.
RYAN DAVES F. QUIÑONES, CPA MA. ANGELA JOSEFA G. PIOQUINTO, Ph. D. ROSALIE A. ALMADRONES, Ph. D.
Name Dean VP for Academic Affairs
CNSC-OP-VPA-01F1 Page 15 of 15
Revision: 1