DETAILED TEACHING SYLLABUS (DTS) AND INSTRUCTOR GUIDE (IG’S)

PHILOSOPHY
The PHILIPPINE COLLEGE OF SCIENCE AND TECHNOLOGY is committed to the pursuit of excellence relative to student’s professional growth and
development.

VISION
PHILIPPINE COLLEGE OF SCIENCE AND TECHNOLOGY envisions producing quality graduates fully equipped with knowledge, attitudes, values and
skills and who are globally competitive in their chosen profession ever ready to render quality services.

MISSION STATEMENT
PHILIPPINE COLLEGE OF SCIENCE AND TECHNOLOGY provides quality education to every student through a well-balanced research oriented
learning environment that develops critical and creative thinking for maximum development of individual’s talents and capabilities.

INSTITUTIONAL OBJECTIVES
In pursuit of its Vision and Mission, PHILIPPINE COLLEGE OF SCIENCE AND TECHNOLOGY will achieve the following:
1. Provide programs and activities that will enhance the development of the students physically, intellectually, culturally,
emotionally, socially, spiritually and morally.
2. Provide college education opportunities to poor but deserving students through the PHILIPPINE COLLEGE OF SCIENCE AND
TECHNOLOGY scholarship grants.
3. Train students with globally competitive technical skills that will make them competent and capable of handling challenges in life.
4. Provide manpower needs of the country with professionally qualified graduates imbued with dignity and high moral values who
are mature, self-reliant, responsible and self-discipline citizens.

SPECIAL OBJECTIVES
To provide the country with globally competit6ive and professionally licensed graduates as integral part of the total manpower needed for the
economic development in the national and international levels.
Issue Date Prepared by: Reviewed by: Recommended by: Approved by:
Revision Status
Revision Date Instructor Department Head ELSE MARIE T. VILLANUEVA, CPA, MBA ENGR. RAUL GIRONELLA, Sr.
College Dean VP for Academic Affairs

Page 1 of 22
 COLLEGE OF ACCOUNTANCY AND BUSINESS PROGRAMS

PHILOSOPHY
The Philippine College of Science and Technology, College of Accountancy and Business Programs provides excellent trainings in business
education in a highly competitive world.

GENERAL OBJECTIVES
1. To develop, implement, evaluate and continually improve programs of business education that enhance administrative
competence and entrepreneurial abilities;
2. To develop the professional and technical proficiency of business education students so that they can become effective leaders
in their chosen careers.

SPECIFIC OBJECTIVES

The above goal will be achieved through the following specific objectives:
1. To provide students with basic concepts of economics, finance, management, marketing and business law;
2. To apply these concepts in business and related professions;
3. To inculcate social responsibilities in business;
4. To develop the entrepreneurial potential of students; and
5. To update students with emerging business trends in consonance with information age.
THREE-YEAR DIPLOMA COURSE IN ACCOUNTANCY

PROGRAM OUTCOMES
 The Three-Year Diploma Course in Accountancy aims to provide a framework for developing the skills and knowledge needed for
employment and self-employment in the progressively dynamic business environment. The Diploma is developed specifically in recognition of
the growing importance of individuals equipped with essential skills and knowledge in accountancy context.

The objectives of the program are to prepare students to embark on a career in the accountancy field or to further continuing education at the
sub-professional level by providing them:
 Knowledge and skills of accounting, economics, management, business law, business communications, numeracy and
information technology;
 Cognitive, communication and interpersonal skills;
 Information technology skills;
 An educational experience to pursue life-long learning; and
 A strong sense of responsibility as a member of the society.

LEARNING OUTCOMES

At the end of this programme, the students should be able to:

1. Demonstrate the understanding of fundamental accounting knowledge and skills for higher level of study, employment or
self- employment.
2. Record financial transactions and prepare financial statements in compliance with acceptable accounting principles for various forms
of organisations, be it profit or not-for-profit.
3. Demonstrate good interpersonal and communication skills in order to function as a member of the society.
4. Demonstrate analytical, judgment and critical thinking skills in decision-making and problem-solving in relations with
financial information and business operations.
5. Develop values, ethics, and skills necessary to embrace a career in accountancy at sub-professional level and for lifelong learning.

COURSE TITLE INTERMEDIATE ACCOUNTING 3 COURSE CODE CAE14

CREDIT UNITS 3 COURSE PREREQUISITE/CO- CAE9
 REQUISITE
COURSE DESCRIPTION
In this course students will learn how to account for complex business transactions. Topics studied will include, among others, leases,
income taxes, shareholders equity, share-based compensation, accounting changes, error corrections, and derivatives. In addition,
students will learn to compute earnings per share and to prepare a complex statement of cash flows. Students will also analyze real
world cases and learn how to evaluate firm performance using financial statements.
REFERENCE: 1. Millan, Zeus Vernon B. (2018). Intermediate Financial Accounting Part 3
2. Millan, Zeus Vernon B. (2018). Conceptual Framework and Accounting Standards
3. Philippine Financial Reporting Standards (PFRSs) adapted by the Financial Reporting Standards Council based on
the International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board, 2018
COMPETENCE
COURSE INTENDED LEARNING OUTCOMES (CILO’S)

At the end of the course, the student shall be able to:

1. Discuss accounting principles related to the topics in this course.
2. Apply these principles in problem solving.

CHECK-UP PERIOD

CONTENT/TOPIC INTENDED LEARNING OUTCOME SUGGESTED REFERENCES AND ASSESSMENT TASKS

(ILO’S) TEACHING/LEARNING EQUIPMENTS (AT’s)
ACTIVITIES (TLAs)
Chapter 1 After the chapter, the Advanced Check up recitation 1
Presentation of Financial students are expected to assignments like: 1. Millan, Zeus Vernon
Statements be able to:  Reading the B. (2018). Intermediate Graded presentation of
1. General features, 1. Enumerate chapter in Financial Accounting solutions/answers to the
structure and content Part 3 board.
describe the advance
2. Statement of general features of  Answering the 2. Millan, Zeus Vernon
Financial Position financial statement questions, B. (2018). Conceptual Check up quiz 1
3. Statement of Profit presentation. exercises and Framework and
and Loss 2. Enumerate and Accounting Standards
problems at
4. Statement of Changes describe the the end of
3. Philippine Financial
in Equity components of each chapter. Reporting Standards
5. Statement of Cash flows a complete set During discussions, (PFRSs) adapted by the
6. Notes to of financial students are Financial Reporting
financial statements encouraged to Standards Council
statements 3. State the participate like in the based on the
acceptable case of interactive International Financial
methods of classroom activities. Reporting Standards
presenting (IFRSs) issued by the
International
comprehensive Presentation of
Accounting Standards
income in the solutions and answers Board, 2018
financial to questions.
statements.
4. Differentiate Lecture
between the
statement of profit
and loss and other
comprehensive
income and the
statement of
changes in equity.
5. State the
relationship of the
notes to the
financial
statements with
the other
 components of a
complete set of
financial
statements.
Chapter 2 After the chapter, the Advanced 1. Millan, Zeus Vernon Check up recitation 2
Revenue from Contracts students are expected to assignments like: B. (2018). Intermediate
with Customers be able to:  Reading the Financial Accounting Graded presentation of
1. Revenue recognition 1. State the five steps Part 3 solutions/answers to the
chapter in
2. Contract Costs in the recognition advance board.
3. Presentation of revenue.  Answering the 2. Philippine Financial
4. Variable consideration 2. Describe how questions, Reporting Standards
Check up quiz 2
5. Existence of performance exercises and (PFRSs) adapted by the
significant financing obligations are problems at Financial Reporting Check Up exam
component in identified in a the end of
the contract contract. each chapter. Standards Council
6. Consideration based on the
3. Describe how the During discussions,
7. Bill-and-hold International Financial
arrangements transaction price is students are Reporting Standards
determined and encouraged to (IFRSs) issued by the
8. Contract modifications
how it is allocated participate like in the International
9. Changes in the
to the performance case of interactive Accounting Standards
transaction price
obligations. classroom activities. Board, 2018
4. State the timing of 2. Philippine Financial
Reporting Standards
revenue Presentation of
(PFRSs) adapted by the
recognition and its solutions and answers Financial Reporting
measurement. to questions. Standards Council
5. State the based on the
presentation of Lecture International Financial
contracts with Reporting Standards
customers in the (IFRSs) issued by the
International
statement of
Accounting Standards
financial position.
 Board, 2018

PRELIMINARY PERIOD
CONTENT/TOPIC INTENDED LEARNING OUTCOME SUGGESTED REFERENCES AND ASSESSMENT TASKS
(ILO’S) TEACHING/LEARNING EQUIPMENTS (AT’s)
ACTIVITIES (TLAs)
Chapter 3 After the chapter, the Advanced 1. Millan, Zeus Vernon Preliminary recitation 1
Non-Current Assets students are expected to assignments like: B. (2018). Intermediate
Held for Sale and be able to:  Reading the Financial Accounting Graded presentation of
Discounting Operations 1. Describe the chapter in Part 3 solutions/answers to the
1. Reclassification of requirements for advance board.
2. Philippine Financial
non- current asset as classifying assets  Answering Reporting Standards
current items as “held for sale” the (PFRSs) adapted by the Preliminary quiz 1
2. Classification of non- assets. questions, Financial Reporting
current assets (or 2. State the initial exercises Standards Council
disposal groups) as held and subsequent and based on the
for sale measurement of problems at International Financial
3. Conditions for “held for sale” the end of Reporting Standards
classification as held assets. each (IFRSs) issued by the
for sale 3. Differentiate the chapter. International
Accounting Standards
4. Exception to the following: Non- During discussions,
Board, 2018
one- year requirement current asset held students are
5. Exchanges with for sale, disposal encouraged to
commercial group and participate like in the
substance discontinued case of interactive
6. Sale of a subsidiary operations. classroom activities.
7. Measurement before 4. State the
initial classification as presentation Presentation of
held for sale requirements of a solutions and
8. Depreciation and discontinued answers to
amortization, changes to
a
pan of sale, removal of an
individual asset or liability operation. questions.
from a disposal group
9. Assets in a disposal Lecture
group, discontinued
operations, presentation
in the financial statements
10. Gains or losses on
disposal of discontinued
operations, direct costs
associated to decision
to dispose a component
11. Events after the
reporting period,
cessation of classification
as discontinued
operations, presentation

Chapter 4 After the chapter, the Advanced 1. Millan, Zeus Vernon Preliminary recitation 2
Accounting Policies, students are expected to assignments like: B. (2018). Intermediate
Changes in Estimates and be able to:  Reading the Financial Accounting Graded presentation of
Errors 1. State the hierarchy chapter in Part 3 solutions/answers to the
of financial advance board.
1. Selection and application 2. Philippine Financial
reporting  Answering
2. Materiality Reporting Standards Preliminary quiz 2
standards as used the (PFRSs) adapted by the
3. Absence of a standard or
by entities in their questions, Financial Reporting
an interpretation
selection of exercises Standards Council
4. Consistency of Preliminary exam
accounting and based on the
accounting policies
policies. problems at International Financial
5. Accounting changes
2. Define the the end of Reporting Standards
6. Change in accounting
following: each (IFRSs) issued by the
policy International
change
in accounting
7. Disclosures policy, change in chapter. Accounting Standards
8. Change in accounting accounting During discussions, Board, 2018
estimate estimate and error. students are
encouraged to
participate like in the
case of interactive
classroom activities.

Presentation of
solutions and
answers to
questions.

Lecture

MIDTERM PERIOD
CONTENT/TOPIC INTENDED LEARNING OUTCOME SUGGESTED REFERENCES AND ASSESSMENT TASKS
ILO’S) TEACHING/LEARNING EQUIPMENTS (AT’s)
ACTIVITIES (TLAs)
Chapter 5 After the chapter, the Advanced 1. Millan, Zeus Vernon Midterm recitation 1
Statement of Cash Flows students are expected to assignments like: B. (2018). Intermediate
1. Presentation, be able to:  Reading Financial Accounting Graded presentation of
classifications 1. Define the Part 3 solutions/answers to the
the chapter
2. Operating activities following: in advance board.
2. Philippine Financial
3. Investing activities operating  Answering Reporting Standards
4. Financing activities activities, investing the Midterm quiz 1
(PFRSs) adapted by the
5. Interest expense, activities, and questions, Financial Reporting
interest income, dividend financing exercises Standards Council
income and dividends paid activities. and based on the
2. State the International
 classification of the problems Financial Reporting
following in the at the end Standards (IFRSs) issued
statement of cash of each by the International
flows: dividends chapter. Accounting Standards
Board, 2018
received, dividends During discussions,
paid, interest paid, students are
and interest encouraged to
received. participate like in
3. Prepare a the case of
statement of cash interactive
flows presenting classroom
cash flows from activities.
operating activities
using: direct Presentation of
method and solutions and
indirect method. answers to
questions.

Lecture
Chapter 6 After the chapter, the Advanced 1. Millan, Zeus Vernon Midterm recitation 2
Events After the Reporting students are expected to assignments like: B. (2018). Intermediate
Period be able to:  Reading Financial Accounting Graded presentation of
1. Two types of events 1. Define events after Part 3 solutions/answers to the
the chapter
after the reporting period the reporting in advance board.
2. Date of authorization of 2. Philippine Financial
period.  Answering Reporting Standards
the financial statements 2. State the the Midterm quiz 2
(PFRSs) adapted by the
3. Adjusting events after accounting questions, Financial Reporting
the reporting period requirements for exercises Standards Council
4. .Non-adjusting events events after the and based on the
after the reporting period reporting period. International Financial
problems
5. Dividends, going- Reporting Standards
(IFRSs) issued

Page 10 of 22
concern, disclosure at the end by the International
of each Accounting Standards
chapter. Board, 2018
During discussions,
students are
encouraged to
participate like in
the case of
interactive
classroom
activities.

Presentation of
solutions and
answers to
questions.

Lecture
Chapter 7 After the chapter, the Advanced 1. Millan, Zeus Vernon B. Midterm recitation 3
Related Party Disclosures students are expected to assignments like: (2018). Intermediate
1. Related parties be able to:  Reading Financial Accounting Graded presentation of
2. Unrelated parties 1. Enumerate the Part 3 solutions/answers to the
the chapter
3. Disclosure examples of in advance board.
2. Philippine Financial
related parties.  Answering Reporting Standards
2. Briefly describe the the (PFRSs) adapted by the Midterm quiz 3
disclosure questions, Financial Reporting
requirement for exercises Standards Council based
related parties. and on the International
Financial Reporting
problems
Standards (IFRSs) issued
at the end by the International
 of each Accounting Standards
chapter. Board, 2018
During discussions,
students are
encouraged to
participate like in
the case of
interactive
classroom
activities.

Presentation of
solutions and
answers to
questions.

Lecture
Chapter 8 After the chapter, the Advanced 1. Millan, Zeus Vernon Midterm recitation 4
Operating Segments students are expected to assignments like: B. (2018). Intermediate
1. Core principle be able to:  Reading Financial Accounting Graded presentation of
2. Operating segments, 1. Define an Part 3 solutions/answers to the
the chapter
chief operating decision operating in advance board.
maker, reportable 2. Philippine Financial
segment.  Answering Reporting Standards
3. Operating segments not 2. Describe the the Midterm quiz 4
(PFRSs) adapted by the
meeting any of the management questions, Financial Reporting
quantitative thresholds approach of exercises Standards Council
Midterm Exam
4. Limit on external identifying and based on the
revenue operating International Financial
problems
5. Reporting of non- Reporting Standards
segments. at the end
reportable segments, (IFRSs) issued by the
3. State the of each
segment casing to be International
quantitative
Accounting Standards
reportable, segment criteria in chapter. Board, 2018
becoming reportable identifying During discussions,
6. Summary of disclosures operating students are
segments and encouraged to
describe how this participate like in
criteria is used in the case of
conjunction with interactive
the management classroom
approach. activities.

Presentation of
solutions and
answers to
questions.

Lecture

SEMI-FINAL PERIOD

CONTENT/TOPIC INTENDED LEARNING OUTCOME SUGGESTED REFERENCES AND ASSESSMENT TASKS

(ILO’S) TEACHING/LEARNING EQUIPMENTS (AT’s)
ACTIVITIES (TLAs)
Chapter 9 After the chapter, the Advanced 1. Millan, Zeus Vernon B. Semi-final recitation 1
Interim Reporting students are expected to assignments like: (2018). Intermediate
1. Content be able to:  Reading the Financial Accounting Part Graded presentation of
2. Complete set 1. Define an interim chapter in 3 solutions/answers to the
3. Minimum content, financial report. advance board.
relevance over reliability, 2. State the scope  Answering the 2. Philippine Financial
materiality and estimates Reporting Standards Semi-final quiz 1
and applicability of questions,
(PFRSs) adapted by the
4. Form of Interim PAS 34. exercises and Financial Reporting
financial statements 3. Briefly describe the problems at Standards Council based
5. Note disclosures income and the end of on the International
6. Periods expense each chapter. Financial Reporting
7. Recognition and recognition During discussions, Standards (IFRSs) issued
measurement principles followed students are by the International
in the interim encouraged to Accounting Standards
Board, 2018
financial reporting. participate like in the
4. Describe how case of interactive
income tax classroom activities.
expense is
computed in the Presentation of
interim financial solutions and answers
statements. to questions.

Lecture
Chapter 10 After the chapter, the Advanced 1. Millan, Zeus Vernon B. Semi-final recitation 2
Development Stage students are expected to assignments like: (2018). Intermediate
Entities be able to:  Reading the Financial Accounting Part Graded presentation of
1. Definition 1. Define a chapter in 3 solutions/answers to the
2. Additional disclosures development stage advance board.
2. Philippine Financial
3. Transition from entity.  Answering the Reporting Standards
development stage 2. State how the questions, Semi-final quiz 2
(PFRSs) adapted by the
4. Start up costs financial exercises and Financial Reporting
statements of a problems at Standards Council based
development stage the end of on the International
entity differ from Financial Reporting
 the financial each chapter. Standards (IFRSs) issued
statements of an During discussions, by the International
establish entity. students are Accounting Standards
encouraged to Board, 2018
participate like in the
case of interactive
classroom activities.

Presentation of
solutions and answers
to questions.

Lecture
Chapter 11 After the chapter, the Advanced 1. Millan, Zeus Vernon B. Semi-final recitation 3
Cash Basis to Accrual Basis students are expected to assignments like: (2018). Intermediate
of Accounting be able to:  Reading the Financial Accounting Part Graded presentation of
1. Accrual basis 1. Differentiate cash chapter in 3 solutions/answers to the
2. Cash basis basis and accrual advance board.
2. Philippine Financial
3. Cash basis basis of  Answering the Reporting Standards
versus accrual accounting. questions, (PFRSs) adapted by the Semi-final quiz 3
4. Cash basis to 2. Restate account exercises and Financial Reporting
accrual basis balances from the problems at Standards Council based Semi-final exam
cash basis to the the end of on the International
accrual basis of each chapter. Financial Reporting
Standards (IFRSs) issued
accounting. During discussions,
by the International
students are Accounting Standards
encouraged to Board, 2018
participate like in the
case of interactive
classroom activities.
 Presentation of
solutions and answers
to questions.

Lecture

FINAL PERIOD
CONTENT/TOPIC INTENDED LEARNING SUGGESTED REFERENCES AND ASSESSMENT TASKS
OUTCOME TEACHING/LEARNIN EQUIPMENTS (AT’s)
(ILO’S) G
ACTIVITIES (TLAs)
Chapter 12 After the chapter, the Advanced 1. Millan, Zeus Vernon Final recitation 1
Financial Reporting in students are expected to assignments like: B. (2018). Intermediate
Hyperinflationary be able to:  Reading the Financial Accounting Graded presentation of
Economies 1. Define the stable Part 3 solutions/answers to the
chapter in
1. Price level changes monetary unit advance board.
2. Philippine Financial
and purchasing power assumption.  Answering the Reporting Standards
2. Hyperinflation Provide the questions, (PFRSs) adapted by the Final quiz 1
3. Identifying exception to this exercises and Financial Reporting
hyperinflation concept. problems at Standards Council
4. Core principle 2. State the core the end of based on the
5. Restatement of principle of PAS each chapter. International Financial
financial statement 29. Reporting Standards
6. Historical cost 3. Restate a During discussions, (IFRSs) issued by the
International
to constant peso statement of students are
Accounting Standards
7. Current cost accounting financial position encouraged to Board, 2018
8. Current cost to and an income participate like in the
constant cost statement in case of interactive
9. Taxes accordance with classroom activities.
10 Consolidated financial PAS 29.
statements Presentation of
11. Different ends of solutions and answers
reporting periods to questions.
12. Economies ceasing
to be hyperinflationary Lecture

Chapter 13 After the chapter, the Advanced 1. Millan, Zeus Vernon Final recitation 2
PFRS for Small and students are expected to assignments like: B. (2018). Intermediate
Medium-Sized Entities be able to:  Reading the Financial Accounting Graded presentation of
(SMEs) 1. State the basic Part 3 solutions/answers to the
chapter in
1. Concepts and purpose for the advance board.
2. Philippine Financial
pervasive principles issuance of the  Answering the Reporting Standards
2. Financial statement PFRS for SMEs. questions, (PFRSs) adapted by the Final quiz 2
presentation 2. Define an SME. exercises and Financial Reporting
3. Statement of financial 3. Provide the problems at Standards Council Final exam
position distinct the end of based on the
4. Statement of differences each chapter. International Financial
comprehensive between the full During discussions, Reporting Standards
income and income PFRSs and the students are (IFRSs) issued by the
International
statement PFRS for SMEs. encouraged to
Accounting Standards
5. Statement of changes participate like in the Board, 2018
in equity case of interactive
6. Statement of cash flows classroom activities.
7. Notes to
financial Presentation of
statements solutions and answers
8. Consolidated and to questions.
separate financial
statements Lecture
9. Accounting
policies, estimates
and errors
10. Other topics
COURSE ASSESSMENT:
(Criteria for Grading)
Methods of Evaluation: Students will be evaluated according to the following:
05 Examinations (Check-Up Examination, Preliminary Examination, Mid-Term Examination, Semi-Final Examination and Final Examination);
14 Recitations (Preliminary Recitation, Mid-Term Recitation, Semi-Final Recitation and Final Recitation);
14 Quizzes; and
10 Assessment
The final course grade will be computed according to the following formula:
1. Eighty percent (80%) attendance or better
2. Seventy five percent (75%) general average based on the grading system as follows:
a. Prelim Grade- (5%) (Assignment) + (10%) (Recitation) + (50%) (Quizzes) + (35%)[(Checkup exam + Prelim Exam)/2]
b. Midterm Grade- [(Prelim Grade)+ (TMG)/2]; where :TMG= (5%) (Assignment) + (10%) (Recitation) + (50%) (Quizzes) + (35%) (Midterm Exam)
c. Final Grade = (Midterm Grade) + 2 (TFG)/3; where TFG = (5%) (Assignment) + (10%) (Recitation) + (50%) (Quizzes) + (35%)[(S-Final Exam + Final Exam)/2]

COURSE POLICIES
(Requirements)
A. Attendance Procedure: Attendance will be taken at the beginning of each class. Students are expected to attend every class. Students are responsible for all
materials covered during any absence and assignments must be completed by the due date for credit. The absence of four or more lectures and/or labs will
result in a “DROPPED” grade. Missed exams will require proof of extenuating circumstances for any make-up consideration;
B. Absence due to illness: if you are sick, DO NOT ATTEND THE CLASS. Contact the instructor by email, telephone, or cellphone to discuss how will you keep up
with the coursework assignments and complete the tasks assigned.
C. Methods of Instruction: Methods will include lectures and demonstrations that discuss the terms, concepts and formulate of the assigned chapter. During the
lecture a quizzes about the basic concepts of each chapter will be given. The student is expected to read one chapter and solve the assigned problems each
week. This will require an average of five hours of study outside of the classroom each week. The previously assigned problems will be collected for grading and
the solution will be derived in class. This process is designed to help the student thoroughly understand the conce3pts and applications of the material covered.
D. Academic Honesty: All students are expected to behave with academic honest. It is not academically honest, for example, to misrepresent another person’s
worlds or ideas as one’s own, to take credit for someone else’s work or ideas; to cope and paste material from another document or from the internet, to
accept help on a test or to obtain advanced information or confidential test materials or to act in a way that might harm another students’ chance for academic
success. When the instructor believes that a student has failed to maintain academic honesty, he or she may be given an “F” grade, either for the assignment,
quiz, examination, or the course depending upon the severity of the offense.
 COURSE TITLE SY/TERM OF EFFECTIVITY PREPARED BY APPROVED BY
INTERMEDIATE ACCOUNTING 3 SY 2018-2019 ELSE MARIE T. VILLANUEVA, CPA, MBA ENGR. RAUL B. GIRONELLA, MBA
DEAN VICE PRESIDENT FOR ACADEMIC AFFAIRS