PAGADIAN CAPITOL COLLEGE, INC.

Tuburn District, Pagadian City

COLLEGE OF TEACHER EDUCATION

1st Semester 2020 – 2021
COURSE SYLLABUS
CMO 74, s. 2017 Curriculum Effective SY 2019 – 2020

AUDITING AND ASSURANCE COURSE

COURSE CODE: PC- AUD 31 COURSE NAME: 3 Units
PRINCIPLES CREDITS:
FLEXIBLE TEACHING LEARNING BLENDED LEARNING
MODALITY (Contact Hour): CA-
PRE-REQUISITE: ACCTG TYPE OF COURSE:
22

PRE-REQUISITE COURSE TO: -none- TOTAL NUMBER OF HOURS SESSION: 54

COURSE DESCRIPTION: This course is designed to provide the students with concepts underlying the public accounting practice and the auditor as a professional.
VISION: PCC is a leading institution that produces highly competent and skilled graduates imbued with moral values to become responsible members of the society.
PCC is committed to provide world class instruction and state-of-art facilities through:
 Highly qualified & competent instructors
MISSION:  Modern laboratory facilities
 Safe and nurturing learning environment and
 Supportive administrators and stakeholders
1. Assist students to seek employment and facilitate the integration process in the real business environment and local government;
2. Impart to the students how to carry the values of compassion, honesty, excellence, responsibility, integrity, service and humility (CHERIS)
GOALS:

COURSE LEARNING OUTCOMES (At least 3 Major Course Learning Outcomes aligned to PGA and PGO)
ATTRIBUTES OUTCOMES INDICATORS (PBL/T) DUE DATE
Uphold public interest by recognizing professional On or before October 9, 2020
Reflective paper on audit
Independence threats to independence, determining the safeguards Upload PDF and Document format only not exceeding 100MB
scandals
that should be in place and relating the Code of Ethics each file, to a maximum of one (1) file to be uploaded.

Tuburan District, Pagadian City

 PAGADIAN CAPITOL COLLEGE, INC.
Tuburn District, Pagadian City

COLLEGE OF TEACHER EDUCATION

1st Semester 2020 – 2021
COURSE SYLLABUS
CMO 74, s. 2017 Curriculum Effective SY 2019 – 2020

for accountants to business and audit scenarios or https://bit.ly/39lc9J1

issues
Demonstrate personal and professional accountability
On or before October 30, 2020
and work constructively with others within the team to
Upload PDF and Document format only not exceeding 100MB
respond to different types of assessments and achieve
each file, to a maximum of one (1) file to be uploaded.
Accountable excellent performance in the workplace. Case Study
https://bit.ly/2ZRbJXR
Show command of basic English and various media
platform and technologies, in both oral and written
communication.
Demonstrate working knowledge on the audit process On or before November 6, 2020
by designing or completing appropriate assurance Upload PDF and Document format only not exceeding 100MB
Self-motivated working files for a given mock client, from planning to WORKING FILES each file, to a maximum of one (1) file to be uploaded.
issuance of audit opinion, following the standards set https://bit.ly/2CYxnjU
forth by the Philippines Standards on Audit (PSA)

LEARNING PLAN
1st MEETING (Week 1: 2 hours)

 Orientation of the Course Aud 31

 Video Clip
https://youtu.be/p8OUAE71C7K
 Pre-test
https://bit.ly/2CxwWNQ

Tuburan District, Pagadian City

 PAGADIAN CAPITOL COLLEGE, INC.
Tuburn District, Pagadian City

COLLEGE OF TEACHER EDUCATION

1st Semester 2020 – 2021
COURSE SYLLABUS
CMO 74, s. 2017 Curriculum Effective SY 2019 – 2020

Processing of results
TEACHING & LEARNING MODALITIES
(ACTIVITIES/ASSESSMENT)
WEEK/ NOMINAL DURATION/ COURSE CONTENT/ SUBJECT MATTER/
BLENDED LEARNING OFFLINE
PERIOD/OUTCOME TOPIC/OBJECTIVES
ONLINE (WORK BASED LEARNING) (STUDENT – LED
LEARNING)
Prelim ( 17 hours) I. FUNDAMENTALS OF AUDITING Video Clip ( 38.72 minutes) Video Clip ( 38.72 minutes)
AND ASSURANCE SERVICES - https://youtu.be/PNmro - https://youtu.be/PNmroF Auditing Theory
Week 2 - 5– (4.25 hours per A. Nature, objective and elements Fm0_yM m0_yM 2014 edition by
week) B. Types of assurance services (Review of Processing (60 minutes) Processing (60 minutes) Salosagcol, et. al.,
At the end of this module, the Financial Statements, Agreed-upon Manila, 2014. GIC
learners are expected to be Procedures Engagement, Compilation Activity #1 Activity #1 Enterprises & Co.,
able to: of Financial Statements, Assurance https://bit.ly/3eRkPbr https://bit.ly/3eRkPbr Inc. pp. 1-83,
1. Identify and comply Engagements) Processing (60 minutes) Processing (60 minutes) pp.497-634.
with the policies in C. Assurance services vis-à-vis attestation
Auditing and services SELF-PACED LEARNING SELF-PACED LEARNING Auditing and
Assurance Principles. II. INTRODUCTION TO AUDITING Assurance
(120 minutes) (120 minutes)
2. Differentiate auditing A. The Nature, Purpose and Scope of an Principles 2017
Lecture Notes 01 Lecture Notes 01
from other assurance Audit edition by Ireneo,
https://bit.ly/2WNaw1K https://bit.ly/2WNaw1K
services B. Types of Audit et. al., pp 1-41
Lecture Notes 02 Lecture Notes 02
3. Explain the a. According to nature of
https://bit.ly/3jwKBFl https://bit.ly/3jwKBFl
importance of assertion/data (Financial Statements Auditing &
auditing in reducing Audit, Operational Audit, Assurance Services
Compliance Audit) ONLINE CLASS LECTURES (60 ONLINE CLASS LECTURES (60
information risk minutes) minutes) 6th edition by
b. According to types of auditor Louwers, et. al.,
4. Discuss the nature, (external, internal and government New York, 2015.

Tuburan District, Pagadian City

 PAGADIAN CAPITOL COLLEGE, INC.
Tuburn District, Pagadian City

COLLEGE OF TEACHER EDUCATION

1st Semester 2020 – 2021
COURSE SYLLABUS
CMO 74, s. 2017 Curriculum Effective SY 2019 – 2020

purpose and scope of audit) Activity #2 Activity #2 McGraw-Hill

an audit, the types of III. THE PROFESSIONAL PRACTICE https://bit.ly/3fXesog https://bit.ly/3fXesog Education. pp 1-75
audit and the types of OF ACCOUNTING Processing (60 minutes) Processing (60 minutes)
auditors.
A. The CPA’s Professional SELF-PACED LEARNING SELF-PACED LEARNING
5. Identify the agencies
Responsibilities (120 minutes) (120 minutes)
that monitor the 1. Philippine Standards on Auditing Lecture Notes 03 Lecture Notes 03
practice of auditing. 2. Code of Ethics for Professional https://bit/ly/3fSks1r https://bit/ly/3fSks1r
6. State the nature of the Accountants in the Philippines
accounting profession. 3. Auditor’s Legal Liability Activity #3 Activity #3
7. Identify the CPAs B. Public Accounting Profession https://bit.ly/2WNexTR https://bit.ly/2WNexTR
professional 1. Public Accounting as a profession Processing (60 minutes) Processing (60 minutes)
responsibilities under 2. Organization that affect public
the PSA and Code of accounting Activity #4 Activity #4
Ethics. a. Regulatory government https://bit.ly/30EjoYQ https://bit.ly/30EjoYQ
agencies: BOA, COA, SEC, Processing (60 minutes) Processing (60 minutes)
BSP, BIR, IC)
b. Standard-setting bodies ASSIGNMENT OF REPORTS (20 ASSIGNMENT OF REPORTS (20
(AASC, FRSC) minutes) minutes)
C. Setting up and maintaining an
accounting practice SELF-PACED LEARNING SELF-PACED LEARNING
(120 minutes) (120 minutes)
Lecture Notes 04 Lecture Notes 04
https://bit.ly/30Ci88C https://bit.ly/30Ci88C

Activity #5 Activity #5
https://bit.ly/30GUSX7 https://bit.ly/30GUSX7

Tuburan District, Pagadian City

 PAGADIAN CAPITOL COLLEGE, INC.
Tuburn District, Pagadian City

COLLEGE OF TEACHER EDUCATION

1st Semester 2020 – 2021
COURSE SYLLABUS
CMO 74, s. 2017 Curriculum Effective SY 2019 – 2020

Processing (60 minutes) Processing (60 minutes)

Activity #6 Activity #6
https://bit.ly/2WIwyCQ https://bit.ly/2WIwyCQ
Processing (60 minutes) Processing (60 minutes)

PRELIM EXAMINATION (60 PRELIM EXAMINATION (60

minutes) minutes)

Presentation of the PBLO1 (60 Presentation of the PBLO1 (60

minutes) minutes)

Midterms (15 hours) IV. THE FINANCIAL Preview of the previous lectures (15 Preview of the previous lectures (15 Auditing Theory
Week 6-10 – (3 hours per STATEMENTS AUDIT minutes) minutes) 2014 edition by
week) A. General principles governing the audit Salosagcol, et. al.,
of financial statements Video Clip Video Clip Manila, 2014. GIC
The learners are expected to B. Theoretical framework of auditing - https://youtu.be/PdvrsSJ - https://youtu.be/PdvrsSJ Enterprises & Co.,
be able to: C. Overview of the audit process G7w4 (11.68 minutes) G7w4 (11.68 minutes) Inc. pp. 7-13, pp
D. Pre-engagement procedures 109-122
1. State the framework of E. Scope and purpose of audit planning Processing (60 minutes) Processing (60 minutes)
financial statements F. Direction, supervision and review Auditing &
audit. Activity #1 Activity #1 Assurance Services
2. Demonstrate the audit V. UNDERSTANDING THE ENTITY https://bit.ly/30GV4FP https://bit.ly/30GV4FP 6th edition by
process. AND ITS ENVIRONMENT Processing (60 minutes) Processing (60 minutes) Louwers, et. al.,
3. Perform audit A. Nature of the entity New York, 2015.
procedures, gather B. Objectives and strategies and related Activity #2 Activity #2 McGraw-Hill
evidence and business risks https://bit.ly/2OLV0yG https://bit.ly/2OLV0yG Education. pp. 77-

Tuburan District, Pagadian City

 PAGADIAN CAPITOL COLLEGE, INC.
Tuburn District, Pagadian City

COLLEGE OF TEACHER EDUCATION

1st Semester 2020 – 2021
COURSE SYLLABUS
CMO 74, s. 2017 Curriculum Effective SY 2019 – 2020

documentation C. Measurement and review of the Processing (60 minutes) Processing (60 minutes) 210
4. Describe the procedures entity’s financial performance
in the evaluation SELF-PACED LEARNING SELF-PACED LEARNING
internal control VI. INTERNAL CONTROL AND (60 minutes) (60 minutes)
5. Identify the objectives ASSESSING THE RISKS OF Lecture Video Lecture Video
MATERIAL MISSTATEMENT https://youtu.be/Wk8H_ https://youtu.be/Wk8H_
of the evaluation.
A.Basic concepts and elements of GWUcsM (19.45 GWUcsM (19.45 minutes)
6. Discuss how
internal control
inadequacy of internal minutes)
B.Accounting and internal control Processing (40.55 minutes)
control affects audit
systems Processing (40.55 minutes)
procedures.
1. Assessment of control risks (test of ONLINE CLASS LECTURES
controls, documentation) ONLINE CLASS LECTURES Reporting Group #1 (60 minutes)
C. Assessing the risks of material Reporting Group #1 (60 minutes) Interactive Discussion/Processing
misstatements Interactive Discussion/Processing (60 minutes)
1. Fraud and errors (60 minutes)
2. Risk assessment procedures Activity #3
D. Communicating with those charged Activity #3 https://bit.ly/30xkGoo
with governance and management https://bit.ly/30xkGoo Processing (60 minutes)
Processing (60 minutes)
Activity #4
Activity #4 https://bit.ly/2OPUIXU
https://bit.ly/2OPUIXU Processing (60 minutes)
Processing (60 minutes)
ONLINE CLASS LECTURES
ONLINE CLASS LECTURES Reporting Group #2 (60 minutes)
Reporting Group #2 (60 minutes) Interactive Discussion/Processing
Interactive Discussion/Processing (60 minutes)

Tuburan District, Pagadian City

 PAGADIAN CAPITOL COLLEGE, INC.
Tuburn District, Pagadian City

COLLEGE OF TEACHER EDUCATION

1st Semester 2020 – 2021
COURSE SYLLABUS
CMO 74, s. 2017 Curriculum Effective SY 2019 – 2020

(60 minutes)
Activity #5
Activity #5 https://bit.ly/3hE9f5p
https://bit.ly/3hE9f5p Processing (60 minutes)
Processing (60 minutes)
Submission of PBLO 2 (60 minutes)
Submission of PBLO 2 (60 minutes)
MIDTERM EXAMINATION (120
MIDTERM EXAMINATION (120 minutes)
minutes)
Pre-finals (10 hours) VII. AUDIT SAMPLING Preview of the previous lectures (15 Preview of the previous lectures (15 Auditing Theory
WEEKS 10-14 (2 hours per A. Basic Audit Sampling Concepts minutes) minutes) 2014 edition by
week) B. Factors affecting Salosagcol, et. al.,
The learners are expected to C. Audit Sampling for Tests of Controls Video Clip Video Clip Manila, 2014. GIC
be able to: D. Audit Sampling for Substantive Tests - https://youtu.be/UC4R8 - https://youtu.be/UC4R8o Enterprises & Co.,
1. Identify the process in oVk9Yw (30.25 minutes) Vk9Yw (30.25 minutes) Inc. pp.
doing an audit VIII. AUDITING IN A COMPUTERIZED Processing (60 minutes) Processing (60 minutes) 241-257, pp 339-
INFORMATION SYSTEMS 360
sampling. ENVIRONMENT
2. Differentiate the A. Characteristics of CIS Activity #1 Activity #1
procedures and B. Risk Assessment Internal Control in the https://bit.ly/30BbPSx https://bit.ly/30BbPSx Auditing &
considerations in the Processing (60 minutes) Processing (60 minutes) Assurance Services
Computer Information Systems
6th edition by
audit of computerized C. Auditing around the computer
ONLINE CLASS LECTURES ONLINE CLASS LECTURES Louwers, et. al.,
information systems D. Computer Aided Audit Techniques
Reporting Group #3 (60 minutes) Reporting Group #3 (60 minutes) New York, 2015.
environment and in the (CAATs)
Interactive Discussion/Processing Interactive Discussion/Processing McGraw-Hill
audit of non-CIS IX. AUDIT OBJECTIVES,
PROCEDURES, EVIDENCE AND (60 minutes) (60 minutes) Education. pp. 270-
DOCUMENTATION 444

Tuburan District, Pagadian City

 PAGADIAN CAPITOL COLLEGE, INC.
Tuburn District, Pagadian City

COLLEGE OF TEACHER EDUCATION

1st Semester 2020 – 2021
COURSE SYLLABUS
CMO 74, s. 2017 Curriculum Effective SY 2019 – 2020

environment. A. Nature and significance SELF-PACED LEARNING SELF-PACED LEARNING

3. Demonstrate audit B. Audit procedure/ techniques (60 minutes) (60 minutes)
procedure/ techniques (Analytical procedure, test of controls) Lecture Notes Lecture Notes
C. Audit evidence https://bit.ly/3fUeq0e https://bit.ly/3fUeq0e
D. Audit documentation and working
paper elements Activity #2 Activity #2
E. Ownership, custody, confidentiality and https://bit.ly/2WOUpke https://bit.ly/2WOUpke
other requirements Processing (60 minutes) Processing (60 minutes)
F. Using the work of an auditor’s expert
G. Considering the work of internal SELF-PACED LEARNING SELF-PACED LEARNING
auditors (60 minutes) (60 minutes)
H. Auditing accounting estimates Lecture Notes Lecture Notes
https://bit.ly/3jwJiX5 https://bit.ly/3jwJiX5

Activity #3 Activity #3
https://bit.ly/3juqVSw https://bit.ly/3juqVSw
Processing (60 minutes) Processing (60 minutes)

PREFINAL EXAMINATION (60 PREFINAL EXAMINATION (60

minutes) minutes)
Finals (10 hours) X. COMPLETING THE AUDIT/POST- Presentation of the PBLO3 (120 Presentation of the PBLO3 (120 Auditing Theory
AUDIT RESPONSIBILITIES minutes) minutes) 2014 edition by
WEEKS 15-19 (2 hours per 1. Related Party Transactions Salosagcol, et. al.,
week) 2. Subsequent Events Review Video Clip Video Clip Manila, 2014. GIC
3. Letters of Inquiry/Review for - https://youtu.be/Lf0tYea - https://youtu.be/Lf0tYeaj Enterprises & Co.,
The learners are expected to Contingent Liabilities jsWM (24.82 minutes) sWM (24.82 minutes) Inc. pp.
be able to: 4. Evaluation of Going Concern 241-257, pp 381-

Tuburan District, Pagadian City

 PAGADIAN CAPITOL COLLEGE, INC.
Tuburn District, Pagadian City

COLLEGE OF TEACHER EDUCATION

1st Semester 2020 – 2021
COURSE SYLLABUS
CMO 74, s. 2017 Curriculum Effective SY 2019 – 2020

1. Design and perform Assumption Processing (60 minutes) Processing (60 minutes) 463
and audit tests related 5. Management Representations
to presentation and 6. Analytical Procedures Activity #1 Activity #1 Auditing &
disclosure audit Evaluating Findings, Formulating an https://bit.ly/30Bcgw9 https://bit.ly/30Bcgw9 Assurance Services
evidence Opinion and Drafting the Audit Report Processing (60 minutes) Processing (60 minutes) 6th edition by
2. Conduct a post- XI. REPORTS ON AUDITED Louwers, et. al.,
balance-sheet review FINANCIAL STATEMENTS ONLINE CLASS LECTURES ONLINE CLASS LECTURES New York, 2015.
for subsequent events A. The Unmodified Auditor’s Report Reporting Group #4 (60 minutes) Reporting Group #4 (60 minutes) McGraw-Hill
3. Design and perform B. Modification of the Report Interactive Discussion/Processing Interactive Discussion/Processing Education. pp. 460-
the final steps in the C. Reports on Consolidated Financial (30 minutes) (30 minutes) 529
evidence- Statements
accumulation segment D. Reports on Comparatives Activity #2 Activity #2
of the audit. E. Special Purpose Audit Engagements https://bit.ly/2WN2HZR https://bit.ly/2WN2HZR
4. Discuss the Processing (60 minutes) Processing (60 minutes)
responsibilities of an
auditor after Reporting Group #5 (60 minutes) Reporting Group #5 (60 minutes)
completing the audit Interactive Discussion/Processing Interactive Discussion/Processing
(30 minutes) (30 minutes)

FINAL EXAMINATION (90 minutes) FINAL EXAMINATION (90 minutes)

COURSE REQUIREMENTS

Tuburan District, Pagadian City

 PAGADIAN CAPITOL COLLEGE, INC.
Tuburn District, Pagadian City

COLLEGE OF TEACHER EDUCATION

1st Semester 2020 – 2021
COURSE SYLLABUS
CMO 74, s. 2017 Curriculum Effective SY 2019 – 2020

AND CLASS POLICY

1. The student’s responsibility is to come to each class prepared. They are expected to take all examinations on the date
scheduled and should read the assigned problems prior to class. Also, they are expected to attend each class and
participate actively in the discussions.
2. The student’s cut-off grade for this subject is 2.25. Should any student retakes the subject, the latter must meet the cut-off
grade on the second attempt, and this will be his/her last chance.
3. Working Files Presentation (PBLO1)
RUBRIC EXPERT(25) PROFICIENT(20) APPRENTICE(15) NOVICE(5-10)
Audit Planning Obtained detailed Obtained knowledge Obtained insufficient Obtained insufficient
knowledge about the about the mock client’s knowledge about the knowledge about the
mock client’s business business and industry and mock client’s business mock client’s business
and industry and identified identified the potential and industry and had and industry and had
Course Requirements the potential problems problems that might be identified some potential identified some potential
that might be encountered encountered during the problems that might be problems that might be
during the mock audit. mock audit. encountered during the encountered during the
mock audit. mock audit.
Audit Procedure Shows interpretation and Shows interpretation and Audit procedure is Audit procedure is
mastery of the audit mastery of the audit unclear, unorganized and unclear, unorganized and
procedure. Audit procedure. Audit does not follow some does not follow standards.
procedure is clear, procedure is clear, standards.
organized and standards organized and some
are followed. standards are followed.
Promptness and Output is submitted before Output is submitted on the Output is submitted on the Output is submitted on the
Completeness the deadline, complete deadline, complete and deadline, incomplete and deadline, incomplete and
and without errors. without errors. with some errors. with many errors.
Audit Documentation and Output is clear with Output is clear and Output is unclear, Output is unclear,
Reports organized language and organized but with some unorganized and with unorganized with many

Tuburan District, Pagadian City

 PAGADIAN CAPITOL COLLEGE, INC.
Tuburn District, Pagadian City

COLLEGE OF TEACHER EDUCATION

1st Semester 2020 – 2021
COURSE SYLLABUS
CMO 74, s. 2017 Curriculum Effective SY 2019 – 2020

no writing errors. writing errors. writing errors. errors.

4. Case Study (PBLO3) Presentation and Reflection Paper (PBLO2) Rubrics

RUBRIC EXPERT(35) PROFICIENT(20) APPRENTICE(15) NOVICE(5-10)

Summary Summary shows a clear Summary shows a grasp Summary is somewhat Summary is too vague,
grasp of the essence of of some of the case’s vague or unfocused. misrepresented or
the case. main points. missing.
Analysis Reaction explores content Reaction explores content Reaction merely restates Reaction indicates case
with clear analysis. with some critical the case’s ideas and was not read with care
analysis. words. and comprehension.
Presentation Presentation is clear, with Presentation is clear and Presentation is unclear, Presentation is unclear,
language and with no organized but with some unorganized and with unorganized with many
errors. errors. errors. errors.

5. Group Report Presentation Rubrics

Group report is rated by group and individually. The following rubrics should be observed.
a. Group rating

RUBRIC EXPERT(50) PROFICIENT(45) APPRENTICE(35) NOVICE(25)

Mastery of the topic In-depth discussion about In-depth discussion about Discussed the main point
The group does not show
the topic and presents the topic and presents of the topic properly and
an adequate
their information forcefully their information with ease presents these with ease
understanding about the
and convincingly topic
Presentation Presentation is clear, with Presentation is clear and Presentation is unclear, Presentation is unclear,
language and with no organized but with some unorganized and with unorganized with many
errors. errors. errors. errors.

Tuburan District, Pagadian City

 PAGADIAN CAPITOL COLLEGE, INC.
Tuburn District, Pagadian City

COLLEGE OF TEACHER EDUCATION

1st Semester 2020 – 2021
COURSE SYLLABUS
CMO 74, s. 2017 Curriculum Effective SY 2019 – 2020

b. Individual rating

RUBRIC EXPERT(35) PROFICIENT(30) APPRENTICE(25) NOVICE(10-20)

Mood and Tone Presents in-depth In-depth discussion about Discussed the main point Does not show an
discussion of the topic the topic and presents of the topic properly and adequate understanding
assigned with forceful and their information with ease presents these with ease about the topic
convincing tone
Working with Others Almost always listens to, Usually listens to, shares Often listens to, shares Rarely listens to, shares
shares with, and supports with, and supports the with, and supports the with, and supports the
the efforts of others. Tries efforts of others. Does not efforts of others but efforts of others. Often is
to keep people working cause problem/delay in sometimes is not a good not a good team player.
well together. the group group member
Presentation Presentation is clear, with Presentation is clear and Presentation is unclear, Presentation is unclear,
language and with no organized but with some unorganized and with unorganized with many
errors. errors. errors. errors.
Class Policy
Aside from the school policies that are in effect, this course requires the following:

1. Any student who will incur absences for five (5) consecutive days without a valid reason and/or accumulated ten (10)
days of absences shall be given a grade of DROPPED.

A student who fails to take the final exam shall also be given a FAILED remarks on her final grade.

Request for unexcused absences or waiver of absences must be presented upon reporting back to class. Special
examinations will be allowed upon payment of 100.00.

It is the responsibility of the student to monitor his/her own tardy incidents and absences that might accumulate leading
to a grade of “FA.” It is also her responsibility to consult with the instructor, program head or dean his/her case be of

Tuburan District, Pagadian City

 PAGADIAN CAPITOL COLLEGE, INC.
Tuburn District, Pagadian City

COLLEGE OF TEACHER EDUCATION

1st Semester 2020 – 2021
COURSE SYLLABUS
CMO 74, s. 2017 Curriculum Effective SY 2019 – 2020

special nature.

2. All students are expected to be academically honest. Cheating, lying and other forms of unethical behaviour will not be
tolerated. Cheating during the conduct and performance of activities is an offense punishable by exclusion – failure in
the course requirement or in the course. Cheating refers to the following:

 securing help in a test

 copying tests, assignments, reports or term papers
 collaborating with other students during an examination or in preparing academic work
 signing another student’s name on an attendance sheet
Grading System
The school shall only use the cumulative system of computing grades, and adopt the grading system as stipulated in the
President’s Memorandum No. 10, Series of 2018 as follows:
Range of Scores Grade Equivalent Grade Equivalent
(Rounded) (in Percent) (in Rank)
98 - up ----- 99 (98 - 99) ----- 1.00
94 - 97 ----- 97 (95 - 97) ----- 1.25
89 - 93 ----- 94 (92 - 94) ----- 1.50
85 - 88 ----- 91 (89 - 91) ----- 1.75
80 - 84 ----- 88 (86 - 88) ----- 2.00
76 - 79 ----- 85 (83 - 85) ----- 2.25
72 - 75 ----- 82 (80 - 82) ----- 2.50
67 - 71 ----- 79 (77 - 79) ----- 2.75
63 - 66 ----- 76 (75 - 76) ----- 3.00
Below 63 ----- Below 75 ----- 5.00

Tuburan District, Pagadian City

Written Requirements:
Quizzes 25
Periodical Examinations 35 PAGADIAN CAPITOL COLLEGE, INC.
Tuburn District, Pagadian City
Subtotal 60
Involvement:
COLLEGE OF TEACHER EDUCATION
Class Recitation 15 1st Semester 2020 – 2021
Project/Written Output 15
Assignments/Homework 5 COURSE SYLLABUS
Subtotal 35 CMO 74, s. 2017 Curriculum Effective SY 2019 – 2020
Attendance 5
TOTAL 100

This course shall also adopt this grade distribution guide as follows:

Prepared by: Checked by: Approved by:

GRACE T. FLORDELIZA, CPA DENNIS M. JAVIER, CPA, MBA CATHERINE M. SUPAPO, MBA
Faculty Program Head Dean, College of Business Education

------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
STUDENT’S ACKNOWLEDGMENT

I, __________________________________, a graduate student of the _________ Program hereby acknowledge receipt of the herewith attached
Course Syllabus of ______________________________________, First Semester of SY 2020-2021.

Tuburan District, Pagadian City

 PAGADIAN CAPITOL COLLEGE, INC.
Tuburn District, Pagadian City

COLLEGE OF TEACHER EDUCATION

1st Semester 2020 – 2021
COURSE SYLLABUS
CMO 74, s. 2017 Curriculum Effective SY 2019 – 2020

_________________________________
Student’s Signature over Printed Name Date: _________________________ Time: ______________

Tuburan District, Pagadian City