Learning Module on Accounting Information System

For Bachelor of Science in Accountancy (BSA), Non-BSA

1st Semester, School Year 2020-2021

Introduction:
This module aimed to assist, supplement and provide guidance to student in their
learning process and achieving the required learning outcomes of the course
Accounting Information System. It promotes self-paced, self-contained, and self-
directed learning which still aligned with the target learning competencies prescribed by
the curriculum. This module is expected to be effective when using the help command
from free-downloadable ERP (Peachtree/Sage), access to recorded video discussion
either online or saved in USB, online discussion, consultation with the faculty and other
means to widen and deepen the students’ comprehension of each lesson.

The module is divided into lessons and presented according to the syllabus. Each
lesson has a suggested duration of learning. Students, (5 members per group) may opt
to study on a per lesson mode or may continuously study the whole module. However,
the student should be aware of the scheduled term assessment and therefore should
manage the pacing of his/her learning process. Consideration should also be given to
other requirements to be complied which may be time-based such as scheduled case
presentation or submission of management report base on cases presented.

The student is expected to use this module to study and learn the lessons of the course
with an anticipation of a term assessment as form of a confirmation of the degree of
learnings achieved. It is also expected that the student will be responsible to all the
necessary supplemental materials, and other means needed to fully comprehend the
lesson in this module.

Course Outcomes
After completing this course the student must be able to:
LO1. Solve cases and demonstrate using MS Office Excel or Google Sheet.
LO2. Solve cases and demonstrate using ERP (June to October Transactions)
LO3. Prepare, present and submit (a copy) of a management report containing financial statements
including graphs and analysis.

Unit 1: Bachelor of Science in Accountancy (BSA), Non-BSA

Lesson: Class Orientation
Duration: 3 hours (Week 1)

Objectives:
  Expectation of teacher from students, including the requirements and evaluation
of requirements
 Expectation of students on course and from teacher

Lesson:
Teacher’s expectation from students
1. Vision and mission of the University
2. Goals of College of Business Administration
3. Objectives of BSA program
4. Retention requirements including levels of qualifying examination and grade
requirements
5. Grading system
6. 75% passing requirement.
7. Activities required for projects, recitations and attendance
8. Grouping of 5, name of the group
9. Down loading of Peachtree/Sage, free from internet
10. Group presentations per activity including content of management report.
11. Submission of a copy of management report/group.
12. Other matters
Students’ expectation from course and teacher
Discuss syllabus/module
Selection of class officers

Unit 1: Bachelor of Science in Accountancy (BSA), Non-BSA

Lesson 1: Review of Accounting Cycle with Financial Analysis using
Spreadsheets
Duration: 6 hours (Week 2 and 3)

Objectives:
 The students should be able to solve the activity 1 by preparing financial
statements including financial ratio analysis by recalling knowledge of basic
accounting through application of MS Office Excel or Google Sheet.

Lesson (Review and Application)

1. Complete accounting cycle for a manufacturing operation
2. Financial Statement Analysis

Activity No. 1
Preparation of Financial Statements complete with financial analysis using excel

Listed below are the December 31, 2019 account balances of BiEsEy Company, a VAT-
registered entity:
Cash P 16,500
Accounts Receivable 96,000
Raw Materials Inventory 26,490
Work in Process inventory 101,640
 Finished Goods inventory 148,290
Manufacturing Supplies 5,500
Prepaid Insurance 24,000
Land 230,000
Building 875,000
Accumulated Depreciation-Building P 175,000
Equipment 1,155,000
Accumulated Depreciation-Equipment 315,000
Accounts Payable 54,000
Salaries Payable
Mortgage Payable 1,300,000
Input VAT
Output VAT
VAT Payable
BiEsEy, Capital 834,420
BiEsEy, Withdrawals
Income Summary
Sales
Sales Returns and Allowances
Sales Discounts
Purchases
Purchases Returns and Allowances
Purchases Discounts
Transportation In
Salaries Expense
Depreciation Expense – Factory Building
Depreciation Expense – Factory Equipment
Transportation Out
Advertising Expense
Interest Expense
Miscellaneous Expense

During the month of January 2020, the following transactions occurred:

Jan 2 Collected P56,500 from customers on account.
3 Paid P32,000 of accounts due less discounts of 3%.
6 Purchased raw materials, P106,547.50. Terms: FOB shipping point; 3/10, n/30.
6 Sold goods on account to Gonzales, Inc. P359,520. Terms: FOB shipping point,
2/10, n/30.
7 Paid for advertising for the month of January, P3,000 (VAT inclusive).
7 Sold goods for cash, P349,440, FOB shipping point.
8 Paid the amount due from January 6 transaction.
9 Paid Malolos Freight, P2,350.40 (VAT inclusive) for delivery raw materials last
January 6, 2020.
10 Received returns from the Gonzales, Inc. P44,800.
13 Received payment from the Gonzales, Inc. less returns and discounts.
14 Paid P13,000 interest on the mortgage payable.
 15 Paid salaries, P200,250.00 chargeable to Direct Labor, P49,542.50; Factory
Supervision, P21,250; Indirect Labor 63,375; Selling and administrative P66,082.50.
16 Sold goods on account to Rosales Corp., P446,880. Terms: FOB destination,
2/10, n/30.
17 Paid P2,240 (VAT inclusive) on freight charges on the sale of January 16.
20 Acquired manufacturing supplies for cash, P10,500 (VAT inclusive).
21 Purchased P78,343.75 (VAT inclusive) of raw materials from Corrales Imports on
account. Terms: FOB destination, 3/10, n/30.
21 Received bill and paid repairs and maintenance related to factory, P16,777.60
(VAT inclusive).
22 Paid P3,500 miscellaneous expenses (VAT inclusive).
23 Received payment from Rosales Corp. less discounts.
24 Purchased P231,535.75 (VAT inclusive) of raw materials on account from Sales
Enterprise. Terms: FOB shipping point, 3/10, n/30.
25 Received bill from Malolos Freight, P2,240 (VAT inclusive) for delivery raw
materials January 24.
27 Sold goods to Rosales Corp. on account, P434,000. Terms: FOB shipping point,
2/10, n/30.
28 Received goods returned from Rosales Corp. P50,400.
29 Received and paid electric bill for January, P34,220; chargeable to factory is
P29,220, balance for admin use.
29 BiEsEy withdrew P200,000 from the business.
30 Returned raw materials previously purchased from Sales Enterprise on Jan 24,
P15,669.00.
31 Paid salaries, P200,250.00 chargeable to Direct Labor, P49,542.50; Factory
Supervision, P21,250; Indirect Labor 63,375; Selling and administrative P66,082.50.
31 Factory Insurance coverage with premiums of P8,100 has expensed at month-
end.
31 Depreciation on the factory building and on the factory equipment for the month
amounted to P46,200 and P62,800, respectively.
31 A count of the inventories on January 31, 2020 showed:
Raw materials P 24,910
Work in process 100,400
Finished Goods 141,100
Manufacturing supplies 5,415

Requirement:
1. Use Excel or Google Sheet, prepare the following: (a) Statement of Cost of Goods
Manufactured, (b) Statement of Comprehensive Income, (c) Statement of Changes in
Owner’s Equity, (d) Statement of Financial Position, and (d) Statement of Cash Flows.
2. Present at least 5 ratio analysis.

Pre-test
1. Did I maximize the functionality available in Excel or Google Sheet?
2. Compute the liquidity of the company and asses the number of days of
receivables and inventories.
 3. Base on gross profit analysis, do you think the gross profit is reasonable?

Post-test
1. Present your output before the class and answer the questions your classmates
and/or instructor will ask.

Suggested Readings:
Chapter 3 Recording Business Transactions to Chapter 10 Manufacturing Operation by
Win Ballada 2019 and Chapter 9 Analysis of Financial Statements by Win Ballada 2020
Edition

References and Offline Supplementary Materials:

Ballada, Win, DomDane Publishers, (2019). Basic Financial Accounting and Reporting
Ballada, Win, DomDane Publishers (2020). Partnership and Corporation Accounting

Online Supplementary Materials:

Online Discussion via Google Meet/Zoom/FB Room or Video Recording via Youtube.

Unit 1: Bachelor of Science in Accountancy (BSA), Non-BSA

Lesson 2: Recording business transactions using Peachtree/Sage
Duration: 6 hours (Week 4 and 5)

Objectives:
 The students should be able to down load for free Peachtree/Sage (ERP).
 The students should be able to create (a) company by completing the company
profile, (b) chart of accounts, (c) record the transactions, (d) generate
comparative financial statements from Peachtree/Sage, and (e) provide simple
financial ratio analysis.

Lesson:
1. How to down load Peachtree/Sage (free from internet) to following lessons
2. Creating Company by completing company profile
3. Creating chart of accounts
4. Recording the transactions
5. Generating comparative financial statements
6. Providing simple financial ratio analysis

Activity No. 2
Mr./Ms. (Your Name), upon passing the CPA Licensure Examination given in May,
2020, joined a professional partnership with four other CPAs in (state the name of the
partnership). They started the practice on June 1, 2020 and follows the fiscal year
ending August 31 each year. During June 1 to August 31, 2020, the first three months
operations, the following transactions occurred:

June 1 Each partner contributed P50,000 and deposited the sum in a bank (state the
bank) account, under the (state the name of the partnership).
 1 An office building, P1,000,000 and land, P250,000 were acquired by paying
P50,000 in cash and issuing a 5-year, 20% note payable (interest is payable
every 6 months) for the P1,200,000 balance. The office building has a 15 years
useful life and P100,000 residual value.
1 Acquired office computers costing P250,000, office tables and chairs P170,000
and office supplies amounting to P39,000 by paying P59,000 cash and issuing a
24% note payable, maturing in 6 months, for the P400,000 balance. The office
computers have four years useful life and P50,000 residual value while the tables
and chairs have 10 years useful life and P10,000 residual value.
2 Acquired “all-in-one” insurance for a year, P20,000.
03 Received cash from clients on various accounting services amounting to
P117,000.
06 Bought office supplies on account from Mabolo Office Supply, P7,000.
08 Received P90,000 from ABC Company for accounting research to be
conducted by you over the next 3 months beginning July 2020.
15 Paid office staff salaries, P25,000.
22 Paid P23,000 for office repairs.
23 Paid the telephone bill, P3,000.
24 Bought second-hand office computer on account from Maricris Dela Peña,
CPA, P45,000. The computer has 3 years remaining useful life with no residual value.
Whole month depreciation starts in July 2020.
25 Billed clients P317,000 for various accounting and tax services rendered.
29 Paid P13,000 on account to Maricris Dela Peña, CPA.
29 Paid P5,000 annual dues to PICPA Bulacan.
30 Collected P113,000 from clients billed on June 25.
30 Paid office staff salaries, P27,000.
30 Each partner withdrew P20,000 cash from the accounting practice.

July 3 Bought office supplies on account from Mabolo Office Supply, P4,000.
15 Paid office staff salaries, P27,000.
17 Received cash from clients amounting to P122,000 for accounting and tax
services rendered.
23 Paid the telephone bill, P3,000.
25 Billed clients P325,000 for various accounting and tax services rendered.
27 Collected P104,000 from patients billed on June 25, and P115,000 from
patients billed on July 25.
29 Paid P10,000 on account to Mabolo Office Supply.
30 Paid office staff salaries, P27,000.
30 Each partner withdrew P20,000 cash from the accounting practice.

Aug 04 Bought office supplies on account from Mabolo Office Supply, P6,000.
07 Received cash from clients amounting to P131,000 for accounting and tax
services rendered.
14 Paid office staff salaries, P27,000.
25 Billed clients P325,000 for various accounting and tax services rendered.
 26 Collected P100,000 final payment from patients billed on June 25, and
P110,000 from patients billed on July 25, and P115,000 from patients billed on Aug 25.
28 Paid the telephone bill, P3,000.
28 Paid P6,500 on account to Mabolo Office Supply.
28 Paid salaries or nurses and office staff, P172,500.
29 Each partner withdrew P20,000 cash from the accounting practice.

Required:
1. Required to download Peachtree/Sage 50 accounting software.
2. Create your own company profile.
3. Establish the following accounts with 4-digit account numbers:
Account Title Account Title
Cash (Surname), Capital for each partner
Accounts Receivable (Surname), Withdrawals
Medical Supplies Income Summary
Prepaid Insurance Accounting and Tax Revenues
Land Accounting Research Revenues
Office Building Salaries Expense
A/D – Officel Building Insurance Expense
Office Equipment Repairs Expense
A/D – Office Equipment Supplies Expense
Furniture and Fixtures Association Dues Expense
A/D – Furniture and Fixtures Telephone Expense
24% Notes Payable Depreciation Expense – Building
20% Notes Payable Depreciation Expense – Equipment
Accounts Payable Interest Expense
Salaries Payable
Interest Payable
Unearned Research Revenues

4. Record the necessary monthly adjustments, but not limited to the following:
a. Office supplies on hand at end of June, P2,000; end of July, P2,500; end of August,
P1,500.
b. Salaries of P9,000 have accrued at end of each month.
5. Divide the partnership profits or losses in the ratio of (You) 30% : 15% : 20% : 15% :
20%.
6. Use the software to generate adjusted trial balance, comparative income statement
and comparative statement of financial position including applicable financial analysis.

Pre-Test:
1. Do March, April and May transactions appear in the 4 th quarter of current fiscal
year ending May 31, 2020?
2. Can I generate the financial statements from Peachtree/Sage?

Post-Test:
 1. Present your output before the class and answer the questions your classmates
and/or instructor will ask.

Suggested Readings:
Chapter 3 Recording Business Transactions to Chapter 10 Manufacturing Operation by
Win Ballada 2019 and Chapter 9 Analysis of Financial Statements by Win Ballada 2020
Edition

References and Offline Supplementary Materials:

Ballada, Win, DomDane Publishers, (2019). Basic Financial Accounting and Reporting
Ballada, Win, DomDane Publishers, (2020). Partnership and Corporation Accounting

Online Supplementary Materials:

Online Discussion via Google Meet/Zoom/FB Room or Video Recording via Youtube.

Unit 1: Bachelor of Science in Accountancy (BSA), Non-BSA

Lesson 3: Using Peachtree/Sage, Closing the Books and Creating
Subsidiary Ledgers for Accounts Receivable, Accounts
Payable and Inventories
Duration: 6 hours (Week 6 and 7)

Objectives:
 The students should be able close the books using an ERP and create subsidiary
ledgers to support the control accounts (Accounts Receivable, Accounts
Payable, Inventories, Employees)
 The students should be able to prepare payroll including payroll register and
payroll entries. (Use latest SSS, Philhealth, Pag-ibig contributions tables and tax
table)

Lesson:
1. How to close the books using an ERP where the system automatically generates
closing entries.
2. How to create subsidiary ledger
3. How to compute employees’ net pay and prepare payroll register and payroll
entries?

Comprehensive Problem (Modified from 2015 Basic Accounting by Ballada)

Objectives
1. Perform back up of data. (Bring USB for actual demonstration.) Store back up in
USB and in another directory (as historical data).
2. Perform closing procedures (on current data; actual demonstration in the class).

To do:
1. Back up the data before performing closing procedures
 2. Perform year-end procedures including changing to new fiscal year and purging
of old data
3. Create 10 customers to support the August 31, 2020 accounts receivable
balance as follows:
a. July 25 P 10,000 f. Aug 25 P 25,000
b. July 25 20,000 g. Aug 25 28,000
c. July 25 30,000 h. Aug 25 17,000
d. July 25 40,000 i. Aug 25 50,000
e. Aug 25 10,000 j. Aug 25 80,000
4. Create 2 vendors to support the August 31, 2020 accounts payable balance
5. Create 7 employees with corresponding monthly salaries:
Office staff 1 P15,000 Production Staff 1 P12,000
Office staff 2 15,000 Production Staff 2 12,000
Office staff 3 12,000
Office staff 4 12,000
6. Recording September 2020 transactions:

Sep 05 Bought office supplies on account from Mabolo Office Supply, P7,000.
05 Received cash from clients amounting to P130,000 for accounting and tax
services rendered.
11 Hired 2 new production staffs
11 Purchased on credit twenty (20) different raw materials from ten (10)
different vendors at a total cost of P350,000.
15 Paid office staff salaries for period Aug. 26 to Sept. 10, 2020.
18 Billed ten (10) new patients amounting to P373,000 for services rendered.
25 Collected balances from customers a, b, c, d, e, f, g, and h, and P30,000
from customer j.
25 Billed ten (10) new clients amounting to P373,000 for various accounting
and tax services rendered.
26 Collected balances from account customers (see 3a, b, c, d, e, f, g, and h)
and P30,000 from customer in 3j.
29 Paid the telephone bill, P3,000.
29 Paid P7,500 on account to Mabolo Office Supply.
29 Paid office staff salaries and production staff wages for the period Jan 11
to 25, 2020.
29 Each partner withdrew P30,000 cash from the accounting practice.
Required:
1. Establish the following accounts and account numbers:
Raw Materials
Sales
Wages Expense
2. Record the necessary monthly adjustments, but not limited to the following:
a. Office supplies on hand at end of September is P4,000.
b. Accrue the salaries and wages for 5 working days. (Use 20 working days per
month)
 c. Accrue pro-rate one (1) month bonus to all employees to be given on March 1,
2021.
d. Accrue pro-rate thirteenth (13 th) month to all employees to be given in 1 st week of
December, 2020.
3. Show subsidiary ledgers agreeing to controlling accounts:
a. Customers ledger on accounts receivable
b. Vendors ledger on accounts payable
c. Items ledger on raw materials

Pre-Test:
1. Are the controlling accounts (accounts receivable, accounts payable and
inventories) supported by appropriate subsidiary ledger?
2. Are the September 2020 transactions appearing in the 1 st month of the fiscal year
2020-2021?
3. Did I use the latest SSS, Philhealth, Pag-ibig contributions tables and tax table in
computing the employees’ net pay?

Post-Test:
1. Present your output before the class and answer the questions your classmates
and/or instructor will ask.

Suggested Readings:
Chapter 3 Recording Business Transactions to Chapter 11 Payroll by Win Ballada 2019

References and Offline Supplementary Materials:

Ballada, Win, DomDane Publishers, (2019). Basic Financial Accounting and Reporting

Online Supplementary Materials:

Online Discussion via Google Meet/Zoom/FB Room or Video Recording via Youtube.

Unit 1: Bachelor of Science in Accountancy (BSA), Non-BSA

Lesson 4: Assembly to Create Finished Goods
Duration: 6 hours (Week 8 and 9)

Objectives:
 The students should be able to discuss the significant changes in the
comparative financial statements.
 The students should be able to apply learnings from the previous activities to
October transactions.
 The students should be able to use Peachtree/Sage to assemble several raw
materials to create finished products.

Lesson:
1. Application of accounting for manufacturing operations

Objective:
 1. Before starting this activity, compare the June to August (previous fiscal year’s
transactions) with September 2020 transactions. Accruals and amortizations
must be made. Beginning September 2020, all payroll entries must be made
through payroll module, if possible.
2. Apply learnings from previous activities in October 2020 transactions.
3. Assemble/manufacture raw materials into finished goods, set selling price.

To do:
Recording October 2020 transactions:

Oct 01 Bought office supplies on account from Mabolo Office Supply, P7,500.
03 Assembled approximately 25% raw materials into finished goods.
(Company policy: 40% mark up on cost as selling price.)
05 Sold all finished goods inventories to credit customer, 2/15, net 30 days.
06 Received cash from clients amounting to P135,000 for accounting and tax
services rendered.
12 Prepared salaries and wages of all employees for period Sep 26 to Oct
10, 2020, payable on October 15, 2020.
10 Assembled approximately 1/3 raw materials inventory into finished goods.
11 Hired 2 new salespersons at a monthly rate of P15,000 each plus 10%
commission on sales to be paid at month-end payroll following the month of collection.
12 Sold all finished goods inventories to another credit customer, cash on
delivery, 3% discount.
12 Purchased on credit raw materials to replenish used materials total costs
of P175,000.
15 Paid payroll for 1st half of October 2020.
17 Assembled approximately 25% of the raw material inventory on hand into
finished goods.
19 Received full payment from customer sold on October 5, net of 2%
discount.
21 Sold all finished goods inventories to 2 new credit customers. Terms 2/15,
net 30 days.
24 Assembled approximately 1/3 raw materials inventory on hand into
finished goods.
24 Sold all finished goods inventories to 3 new customers: 1 st customer on
COD less 3% discount (50%), 2nd (30%) and 3rd (20%) customers on credit 2/15, net 30
days.
24 Collected all account balances.
26 Prepare salaries and wages for the period October 11 to 25, 2020,
payable on October 30, 2020.
26 Paid the telephone bill, P3,000.
26 Paid P8,000 on account to Mabolo Office Supply.
26 Billed ten (10) clients (a, b, c, d, e, f, g, h, I and j) amounting to P336,000
for various accounting and tax services rendered.
27 Each partner withdrew P30,000 cash from the accounting practice.
 30 Paid payroll for 2nd half of October 2020.

Required:

Record the necessary monthly adjustments, but not limited to the following:
a. Medical supplies on hand at end of October is P4,000.
b. Accrue the salaries and wages for 5 working days. (Use 20 working days per month)
c. Accrue pro-rate one (1) month bonus to all employees to be given on March 1, 2021.
d. Accrue pro-rate thirteenth (13th) month to all employees to be given in 1 st week of
December, 2020.

3. Show subsidiary ledgers agreeing to controlling accounts:

a. Customers ledger on accounts receivable
b. Vendors ledger on accounts payable
c. Items ledger on raw materials

4. Generate sales report (a) by customer and (b) by salesperson.

5. Compute the 10% commission earned by each salesperson based on sales.

Pre-Test:
1. Are the controlling accounts (Accounts Receivable, Accounts Payable, Inventory
accounts) supported by subsidiary ledgers?
2. Can I extract sales from Peachtree and generate report?
3. Can I compute for sales commission by using sales data per sales person?

Post-Test:
4. Present your output before the class and answer the questions your classmates
and/or instructor will ask.

Suggested Readings:
Chapter 10 Manufacturing Operation by Win Ballada 2019 Edition

References and Offline Supplementary Materials:

Ballada, Win, DomDane Publishers, (2019). Basic Financial Accounting and Reporting

Online Supplementary Materials:

Online Discussion via Google Meet/Zoom/FB Room or Video Recording via Youtube.

Unit 1: Bachelor of Science in Accountancy (BSA), Non-BSA

Lesson 5: Projected Transactions for November and December 2020
Duration: 9 hours (Week 10, 11 and 12)

Objectives:
 The students should be able to discuss the assumptions to come up with
projected financial statements for November and December 2020.
  The students should be able to apply learnings in coming up with projections.
.

Lesson:
1. Financial statement analysis as tool in making projections.

Required:
1. Describe your company objectives.
2. Use financial ratios as tool in making the projected financial statements in
meeting the company objectives.

Pre-Test:
1. Do computed financial ratios reflect the company objectives for November and
December?
2. Discuss how the projected financial statements can meet the objectives of the
company.

Post-Test:
1. Present your output before the class and answer the questions your classmates
and/or instructor will ask.

Suggested Readings:
Chapter 9 Analysis of Financial Statements by Win Ballada 2020 Edition

References and Offline Supplementary Materials:

Ballada, Win, DomDane Publishers, (2020). Partnership and Corporation Accounting

Online Supplementary Materials:

Online Discussion via Google Meet/Zoom/FB Room or Video Recording via Youtube.

Unit 1: Bachelor of Science in Accountancy (BSA), Non-BSA

Lesson 6: Presentation of Management Report
(Compilation of Activities from Act. 2 to Projected Financial
Statements)
Duration: 9 hours (Week 13, 14 and 15)

Objectives:
 The students should be able to discuss the content of the company’s
management report
 The students should be able to apply previous learnings in the management
report.

.
The management report will include but not limited to:
 Table of Contents
  Comparative Financial Statements (no more than four pages);
 Company history, vision and mission statements, partners and organization
structure
 Discussions on significant changes (as necessary);
 Vertical, horizontal and ratio analysis including graphs (as deemed necessary)
 Screen shots from Peachtree/Sage showing the pages on company profile, chart
of accounts, creating customers, vendors, inventory items and employees
 Individual reflection on use of peachtree/sage (at least three-fourth of the page
but no more than one page per student).

Required:
1. May use MS Office Power Point or Google Slides for actual presentation.

Pre-Test:
1. Did I include the minimum requirements in completing the management report?
2. Do I know the content of the management report? (Ex. Where can I see the
financial statements in the report?)

Post-Test:
1. Present your output before the class and answer the questions your classmates
and/or instructor will ask.

Suggested Readings:
Chapter 3 Recording transactions to Chapter 11 Payroll by Win Ballada 2019 Edition
Chapter 9 Analysis of Financial Statements by Win Ballada 2020 Edition

References and Offline Supplementary Materials:

Ballada, Win, DomDane Publishers, (2019), Basic Financial Accounting and Reporting
Ballada, Win, DomDane Publishers, (2020). Partnership and Corporation Accounting

Online Supplementary Materials:

Online Discussion via Google Meet/Zoom/FB Room or Video Recording via Youtube.

Unit 1: Bachelor of Science in Accountancy (BSA), Non-BSA

Lesson : Submission of Management Report
Duration: Not later than end of Week 18.