FAR EASTERN UNIVERSITY

Vision
Guided by the core values of Fortitude, Excellence and Uprightness, Far Eastern University aims to be a university of choice in Asia

Mission
Committed to the highest intellectual, moral and cultural standards, it strives to produce principled and competent graduates. It nurtures a service-oriented
and environment conscious community which seeks to contribute to the advancement of the global society.

Quality Policy
Far Eastern University is committed to providing quality educational services. Each person is expected to do the job right the first time with the intention of
consistently satisfying the requirement of our students, other members of FEU community, and external parties. Under any given circumstances we shall
adhere to all the requirements and standards for continuous improvement and effectiveness of the
quality management systems.

INSTITUTE OF ACCOUNTS, BUSINESS AND FINANCE

Vision
Far Eastern University – Institute of Accounts, Business and Finance (IABF) envisions itself
to be the preferred business school in Asia.

Mission
The Institute of Accounts, Business and Finance is committed to produce principled and competent business graduates, espousing Fortitude, Excellence and
Uprightness. IABF will promote community engaged, service-oriented individuals who will shape and build strong organization in the future.

DEPARTMENT OF ACCOUNTANCY

Vision
Guided by the core values (Fortitude, Excellence and Uprightness) of a true-blooded Tamaraw, the Accountancy Program of FEU– IABF envisions itself as a
Center of Excellence in Accountancy Education.

Mission
It commits to develop future responsible accounting professionals through holistic accountancy curriculum, extensive and innovative delivery of instruction,
competent and highly qualified faculty, state-of-the-art facilities, industry and community-based researches, practical-based student apprenticeship program
and extensive community

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 Program Learning Outcomes (PLO)

A graduate of BS in Accountancy and BS Internal Auditing should be able to:

1. Analyze business transactions in accordance with the appropriate accounting and auditing standards, taxation and businesslaws. (CHED PELO
1)
2. Prepare financial statements and other-related reports in accordance with applicable accounting and auditing standards, taxation and
business laws. (CHED PELO 1)
3. Utilize appropriate accounting/auditing information systems in managing business transactions. (CHED PELO 3)
4. Identify the features of various business processes of global, e-commerce and emerging markets. (CHED PELO 1)
5. Develop a strategic business plan using the management concepts and principles holistically. (CHED PELO 1)
6. Interpret the business environment through the use of various financial and management analysis. (CHED PELO 1)
7. Evaluate accounting-related topics and contemporary issues through written inquiry and investigation. (CHED PELO 2)
8. Apply relevant auditing standards to financial statements audit for reliable communication of results to stakeholders. (CHED PELO 4)
9. Act with integrity, objectivity, professional competence and due care, confidentiality and professional behavior in accordance with Code of
Ethics. (CHED PELO 5)
10. Prepare income tax returns and other business documents in compliance with regulatory requirements. (CHED PELO 1)
11. Pass the licensure examination and global certifications. (CHED PELO 4)
12. Demonstrate leadership and interpersonal skills through collaborative work. (CHED PELO 2)
13. Communicate effectively in a variety of domain including writing, speaking, listening and reading in the context of accounting and business.
(CHED PELO 1 & 2)
14. Adapt to changing environment by responding positively to challenges. (CHED PELO 5)
15. Manifest the FEU core values - Fortitude, Excellence and Uprightness. (CHED PELO 5)

Course Title : Income Taxation

Course Code : TAX 1101
Credits : Three (3) units
Prerequisite : Financial Accounting and Reporting (ACT1101)
Course Description : It is a three-unit course covering an overview of the Philippine national tax system. The objective is to develop a working
knowledge of the basic principles and rules of the income tax system as these apply to individuals, estates, trusts and
corporations. It provides the students with knowledge of the capital gains tax, final tax on certain passive incomes,
withholding tax system, and the year-end tax income taxes. It also covers the processes on how to file the tax returns,
determine the venue, and know the prescriptive periods and the remedies of the taxpayers.

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Course Learning Outcomes (CLO):

At the end of this course, the learner is expected to:

1. Explain the basic principles of the income tax system
2. Distinguish the different types of taxpayers
3. Describe the taxability or non-taxability of the income of the different types of taxpayers
4. Differentiate ordinary income from passive income
5. Apply the applicable tax rates on certain passive incomes
6. Categorize the capital assets from ordinary assets
7. Compute the capital gains tax from the sale, barter or exchange or other disposition of shares of stocks not traded in the Stock Exchange
and real property classified as capital assets
8. Demonstrate knowledge on the nature and characteristics of the withholding tax system
9. Identify the inclusions and exclusions from gross income
10. State the allowable deductions as they relate to the trade or business or in the practice of profession
11. Choose the method of deductions suitable to the business or practice of profession
12. Compute the income tax due for individual and non-individual taxpayer
13. Comply with the reportorial requirements of the concerned revenue agency
14. Prepare the prescribed BIR forms or returns
15. File the corresponding tax returns on time
16. Observe the prescribed periods and deadlines in the filing of the returns and payment of taxes
17. Apply the remedies available to taxpayers in cases of assessment and collection
18. Exemplify fortitude, excellence and uprightness through proper reporting of income and/or expenses and payment of the correct taxes

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 COURSE LEARNING OUTCOMES IN RELATION TO PROGRAM LEARNING OUTCOMES

Course Learning Outcomes (CLO) Program Learning Outcomes

(PLO)

CLO1 Explain the basic principles of the Philippine income tax system 1, 2, 3, 4, 9, 10, 11, 13, 15

CLO2 Distinguish the different types of taxpayers 1, 2, 3, 4, 9, 10, 11, 13, 15

CLO3 Describe the taxability or non-taxability of the income of the different types 1, 2, 3, 4, 9, 10, 11, 13, 15
of taxpayers
CLO4 Differentiate ordinary income from passive income 1, 2, 3, 4, 9, 10, 11, 13, 15

CLO5 Apply the applicable tax rates on certain passive incomes 1, 2, 3, 4, 9, 10, 11, 13, 15

CLO6 Categorize the capital assets from ordinary assets 1, 2, 3, 4, 9, 10, 11, 13, 15

CLO7 Compute the capital gains tax from the sale, barter or exchange or other
disposition of shares of stocks not traded in the Stock Exchange and real 1, 2, 3, 4, 9, 10, 11, 13, 15
property classified as capital assets
CLO8 Demonstrate knowledge on the nature and characteristics of the 1, 2, 3, 4, 9, 10, 11, 13, 15
withholding tax system
CLO9 Identify the inclusions and exclusions from gross income 1, 2, 3, 4, 9, 10, 11, 13, 15

CLO10 State the allowable deductions as they relate to the trade or business or in
the practice of profession
1, 2, 3, 4, 9, 10, 11, 13, 15

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 Course Learning Outcomes (CLO) Program Learning Outcomes
(PLO)

CLO11 Choose the method of deductions suitable to the business or practice of

profession 1, 2, 3, 4, 9, 10, 11, 13, 15

CLO12 Compute the income tax due for individual and non-individual taxpayer 1, 2, 3, 4, 9, 10, 11, 13, 15

CLO13 Comply with the reportorial requirements of the concerned revenue agency 1, 2, 3, 4, 9, 10, 11, 13, 15

CLO14 Prepare the prescribed BIR forms or returns 1, 2, 3, 4, 9, 10, 11, 13, 15

CLO15 File the corresponding tax returns on time 1, 2, 3, 4, 9, 10, 11, 13, 15

CLO16 Observe the prescribed periods and deadlines in the filing of the returns and
payment of taxes 1, 2, 3, 4, 9, 10, 11, 13, 15

CLO17 Apply the remedies available to taxpayers in cases of assessment and

collection 1, 2, 3, 4, 9, 10, 11, 13, 15

CLO18 Exemplify fortitude, excellence and uprightness through proper reporting of 1, 2, 3, 4, 9, 10, 11, 13, 15
income and/or expenses and payment of the correct taxes

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 Time Strategy/ Student
Learning Assessment/
Frame- Lesson/ Methodology/ Output
Outcomes Evaluation
Week Topics Activities
• Course Orientation and Policies, • Discussion of University and • Perception Student’s
Standards, Guidelines (PSG) Discussion classroom policies about the feedback
• Administrative matters • Discussion of syllabus course and
content other
• Discussion on course expectations
requirements and grading about the
system requirements
1 • Expectations setting for completing
• Election of class officers and the course
arrangement of seat plan
• Presentation of sample
Letter of Authority; Sub
Poena; Access letter

Principles of Taxation CLO1 • Faculty-facilitated discussion Reflection • Graded

• Definition CLO13 and learners’ interaction essays on recitation
• Nature, scope, classification, and essential CLO17 • Demonstrating “Angat Pa, • Pre and
characteristics CLO18 • Video showing: Pinas” and Post Tests
• Aspects, process, objectives, importance “Angat Pa, Pinas” and “RFP” “RFP”
2
of Taxation (Register, File and Pay)
• Principles of sound tax system
• Inherent powers of the state
✓ Differences between taxation and
police power

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 Time Strategy/ Student
Learning Assessment/
Frame- Lesson/ Methodology/ Output
Outcomes Evaluation
Week Topics Activities
✓ Differences between taxation and
eminent domain
✓ Similarities among taxation, police
power and eminent domain
• Limitations of the power of taxation
(inherent limitations and constitutional
limitations)
• Tax evasion vs. tax avoidance
• Sites/place of taxation
• How a tax bill becomes a law
• Impact of taxation in nation building
• Double taxation (direct and indirect)
• Tax vs. other charges (toll, special
assessment, license fee, debt)
• Ethical tax compliance and administration
• Organization and functions of the Bureau
of Internal Revenue, Local Government
Tax Collecting Units, Board of Investments,
Philippine Economic Zone Authority and
the Bases Conversion and Development
Authority
Taxpayer and Tax Base CLO1 • Faculty-facilitated discussion Duly filled-out • Graded
CLO2 and learners’ interaction portion of the recitation
Income Tax on Individuals CLO3 • Demonstration of use of the BIR Forms • Graded
3-4 CLO4 BIR Form 1700 board or
• Fundamental Concepts of Individual CLO5 1701 seat work
income taxation CLO6
CLO13

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 Time Strategy/ Student
Learning Assessment/
Frame- Lesson/ Methodology/ Output
Outcomes Evaluation
Week Topics Activities
• General classifications of individual income CLO14
taxpayers – RC, NRC, RA, NRAETB, CLO17
NRANETB CLO18
✓ Citizens
✓ Aliens
✓ Pure compensation income earner
✓ Pure business or professional
income earner
✓ Mixed income earner
• Sources of income
Corporations CLO1 • Faculty-facilitated discussion Duly filled-out • Graded
• Classification (domestic and foreign) CLO2 and learners’ interaction portion of the recitation
• Income taxes CLO3 • Demonstration of use of the BIR Forms • Pre and
✓ Regular corporate income tax CLO4 BIR Form 1702-RX Post Tests
✓ Minimum corporate income tax CLO5 • Problem solving 1702-EX
✓ Optional corporate income tax CLO6 1702-MX
✓ Improperly accumulated earnings tax CLO13
• Special corporations CLO14
✓ Other Domestic corporations CLO17
4-5
✓ Resident foreign (international CLO18
carriers, offshore banking units,
regional operating headquarters of
multinationals, branch profits
remittances)
✓ Non-resident foreign (lessors of
equipment, aircraft and machinery;
✓ owners of vessels chartered by
Philippine nationals, lessor, distributor

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 Time Strategy/ Student
Learning Assessment/
Frame- Lesson/ Methodology/ Output
Outcomes Evaluation
Week Topics Activities
✓ or owner of cinematographic films)
• Exempt corporations
• Partnerships
✓ general professional partnerships
✓ business partnerships
• Joint ventures (exempt and taxable)
• Estate and trust (exempt and taxable)
• Concept of Income CLO1 • Faculty-facilitated discussion Duly filled-out • Graded
• Characteristics of gross and taxable CLO2 and learners’ interaction portion of the recitation
Income CLO3 • Demonstration of use of the BIR Forms • Graded
• Categories of Income – Overview CLO4 BIR Form 1702-RX board or
• Passive income subject to final tax CLO5 • Problem solving 1702-EX seat work
• Assets CLO6 1702-MX • Pre and
✓ Capital CLO7 1701 Post Tests
✓ Ordinary CLO9 1706
6-8 • Capital gains CLO12 1707
✓ sale of real property classified as CLO13 1603
capital asset CLO14
✓ sale of shares of stocks not traded in CLO15 Print-out of the
the stock exchange CLO17 zonal values of
• Items of gross income the students’
• Exclusions from gross income respective
• Fringe benefits residences
• De minimis benefits
9 MIDTERM EXAMINATION

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 Time Strategy/ Student
Learning Assessment/
Frame- Lesson/ Methodology/ Output
Outcomes Evaluation
Week Topics Activities
• Deductions from gross income CLO1 • Faculty-facilitated discussion Duly filled-out • Graded
✓ Itemized deductions CLO2 and learners’ interaction portion of the recitation
✓ Items not deductible CLO10 • Demonstration of use of the BIR Forms • Pre and
✓ Optional standard deduction (OSD) CLO11 BIR Form 1701 Post Tests
10-11 CLO12 • Problem solving 1702-RX
CLO13 1702-EX
CLO14 1702-MX
CLO17 2305

• Pro-forma computation of income tax of CLO1 • Faculty-facilitated discussion Duly filled-out • Graded
individuals including those of husband and CLO2 and learners’ interaction portion of the recitation
wife. CLO3 • Demonstration of use of the BIR Forms • Graded
• Pro-forma for the computation of income CLO4 BIR Form 1701 board or
tax of non-individual taxpayers. CLO6 • Problem solving 1702-RX seat work
• Tax implications of transactions applying CLO8 1702-EX
the tax rules and regulations, and sound tax CLO9 1702-MX
12
planning strategies within legal and ethical CLO10
bounds to efficiently manage tax liabilities. CLO11
CLO12
CLO13
CLO14
CLO16
CLO18
• Tax return preparation and tax payments CLO1 • Faculty-facilitated discussion Duly filled-out • Graded
✓ Who are required to file? CLO2 and learners’ interaction portion of the recitation
13 ✓ Who are not required? CLO3 • Demonstration of use of the BIR Forms • Graded
✓ Venue CLO4 BIR Form 1700 board or
✓ Due dates CLO6 1701 seat work

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 Time Strategy/ Student
Learning Assessment/
Frame- Lesson/ Methodology/ Output
Outcomes Evaluation
Week Topics Activities
• Regular filing (including substituted and CLO8 1702-RX
electronic) CLO9 1702-EX
• Large taxpayers and non-large taxpayers CLO10 1702-MX
• Income tax credits (local and foreign) CLO11
• Payment of taxes in installment CLO12
• Withholding taxes CLO13
✓ At source CLO14
✓ Expanded or creditable withholding CLO16
tax CLO17
✓ Final withholding taxes CLO18
✓ Withholding tax on government
payments
• Withholding tax certificate of compensation
income earners
• Accounting periods CLO1 • Faculty-facilitated discussion Duly filled-out • Graded
✓ Calendar year CLO2 and learners’ interaction BIR Forms recitation
✓ Fiscal year CLO13 • Demonstration of use of the 2316 • Pre and
✓ Short accounting period CLO14 BIR Form 2305 Post Tests
• Accounting methods CLO16 • Presentation of sample 1901
• Compliance Requirements CLO17 Certificate of Registration 1902
14-15
✓ Administrative requirements • Presentation of sample 1903
(registration, issuance of receipts, official receipts and sales 1904
printing of receipts) invoices 1905
✓ Attachments to the ITRs • Presentation of sample
✓ Keeping of books of accounts and books of accounts
records, including report of inventories
✓ Prescriptive period of books of
accounts and other accounting records

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 Time Strategy/ Student
Learning Assessment/
Frame- Lesson/ Methodology/ Output
Outcomes Evaluation
Week Topics Activities

• Penalties CLO1 • Faculty-facilitated discussion Duly filled-out • Graded

✓ Civil Penalties CLO2 and learners’ interaction portion of the recitation
✓ Surcharges CLO4 • Demonstration of use of the BIR Forms • Quiz
✓ Interest CLO5 BIR Form 1700
✓ Compromise penalty CLO7 • Problem Solving 1701
✓ Criminal Penalties CLO8 1702-RX
• Remedies of the state CLO12 1702-EX
✓ Definition, scope and prescriptive CLO13 1702-MX
period CLO14
✓ Administrative remedies (lien, CLO15
compromise, garnishment, levy and CLO16
distraint) CLO17
✓ Judicial actions (civil or criminal)
15-16
• Remedies of the taxpayer
✓ Prescriptive periods
✓ Administrative remedies against:
1. Preliminary assessment notice
2. Formal letter of demand
o Reinvestigation
o Reconsideration
3. Final decision on disputed assessment
✓ Request for refund or credit of taxes
• Summary remedies (collection)
✓ Garnishment
✓ Seizure
✓ Levy

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 Time Strategy/ Student
Learning Assessment/
Frame- Lesson/ Methodology/ Output
Outcomes Evaluation
Week Topics Activities
• Compromise and abatement of tax
liabilities
• Expanded jurisdiction of the Court of Tax
Appeals
• Special topics

Note: Apply TRAIN Law in all cases.

PREFERENTIAL TAXATION
✓ Senior Citizens Law
✓ Magna Carta for Disabled Persons
✓ Special Economic Zone Act
✓ Bases Conversion and
Development Act
✓ Omnibus Investments Code (Book
1 of Executive Order 226)
✓ Barangay Micro Business
Enterprises (BMBEs) Act
✓ Double Taxation Agreements
(DTA)

EFFECTIVE COMMUNICATION TO
STAKEHOLDERS
CLO1 • Faculty-facilitated discussion • Graded
• Overview of the Powers and Authority CLO13 and learners’ interaction recitation
17 of the Commissioner of Internal CLO17 • Quiz
Revenue

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 Time Strategy/ Student
Learning Assessment/
Frame- Lesson/ Methodology/ Output
Outcomes Evaluation
Week Topics Activities
A. Power to Interpret Tax Laws and to
Decide Tax Cases
1. Exclusive and Original Jurisdiction
2. Exclusive Appellate Jurisdiction

B. Power to Obtain Information, and to

Summon/Examine, and Take
Testimony of Persons
1. To Examine Books, Paper, Records
2. To Obtain Information from Any
Person
3. To Summon the Person Liable or
Any Other Person
a. Subpoena Duces Tecum
b. Subpoena Ad Testificandum

4. To Take Testimony
5. To Cause Revenue Officers to Make
a Canvass and Make Inquiries
Concerning Persons Liable

C. Power to Make Assessments and

Prescribe Additional Requirements for
Tax Administration and Enforcement
1. To Examine Returns and Determine
the Tax Due
2. Best Evidence Obtainable

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 Time Strategy/ Student
Learning Assessment/
Frame- Lesson/ Methodology/ Output
Outcomes Evaluation
Week Topics Activities
3. To Conduct Inventory-taking,
Surveillance and to Prescribe
Presumptive Gross Sales and
Receipts
4. To Terminate Taxable Period
5. To Prescribe Real Property Values
6. To Inquire into Bank Deposit
Accounts
7. To Accredit and Register Tax Agents
8. To Prescribe Additional Procedural
or Documentary Requirements
9. To enter into compromise or abate
tax liability and refund or credit
taxes

D. Authority of the Commissioner to

Delegate Power
Exceptions:
1. To recommend the promulgation of
rules and regulations by the Secretary
of Finance
2. To issue rulings of first impression or to
reverse, revoke or modify any existing
ruling
3. To compromise or abate any tax liability

E. To Assign or Reassign Internal Revenue

Officers

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 Time Strategy/ Student
Learning Assessment/
Frame- Lesson/ Methodology/ Output
Outcomes Evaluation
Week Topics Activities
• Describe the organization of the BIR,
BOC, BOI, PEZA and LGU collecting
units

FINAL EXAMINATION
18
Submission of Reflective Essay

REQUIRED TEXTBOOK

Tabag, Enrico D. & Garcia, Earl Income Taxation with Special Topics (2021). Manila City : EDT Publishing.

SUGGESTED READINGS AND REFERENCES

Aduana, Nick L. Simplified and procedural handbook on income taxation with TRAIN LAW, 3rd ed (2020). Quezon City : C&E PublishingInc.
Banggawan, Rex B. Income Taxation Laws, Principles and Applications (2021). Manila: Rex Bookstore.
Ballada, Susan. Income taxation made easy (2021). Manila : DomDane Pub
De Leon, Hector S. The Law on income taxation : with illustrations, problems, and solutions (2018). Manila : Rex Book Store
Reyes, V. Income Tax Law and Accounting. (2021). Manila: Conanan Bookstore.
Valdez, Deuardo Victor J. Taxation Law. (2018). Quezon City: C & E Publishing Inc.
Valencia, Edwin G. Income Taxation - Edition (2018). Baguio City : Valencia Educational Supply
National Internal Revenue Code (Codal) Manila: Rex Printing Company Inc.
On-line sources e.g. www.bir.gov.ph

CLASSROOM POLICIES

Page 16
 It is the responsibility of the learner to come to each class prepared. He/she is also expected to take all examinations on the scheduled
date. He/she should read the assigned problems prior to class discussion. He/she is expected to attend each class and participate actively
in the discussions.

FEU Academic Dishonesty

All Research, Accounting, Auditing, Law and Taxation students are expected to be academically honest. Cheating, lying, and other forms of
immoral and unethical behavior will not be tolerated. Any student found guilty of cheating in examinations or plagiarizing in submitted
course requirements will (at a minimum) receive a Failing Grade in the course/subject. Cheating and Plagiarism refer to the use of
unauthorized books, notes, securing help in a test, copying test, assignments, reports or term papers, collaborating without authority with
another student during an examination or in preparing academic work, signing another student’s name on an attendance sheet, representing
the work of another person as one’s own; and other activities manifesting the practice of scholastic dishonesty.

Policy on Absences

The students are allowed only 20% of the total number of hours in a semester for absences. Hence, the allowed number of absences for a
student enrolled in a 3-unit subject or 6-unit subject is a maximum of six(6) absences during regular semester. Request for excused absences
or waiver of absences must be presented prior to occurrence of absence or immediately upon reporting back to class, whichever is
applicable. Special examinations will be given only in special cases, such as prolonged illness. It is the responsibility of the student to monitor
his/her own tardy incidents and absences that might accumulate leading to the grade of 5.00 or F. It is also his/her responsibility to consult
with the concerned faculty member, program head, Dean should his/her case be of special nature.

Note: Always refer to the Student Handbook for academic polices.

COURSE REQUIREMENTS
Assignments, Quizzes, Practice Set, Major Exams

GRADING SYSTEM:
Computation of Periodic Grades

I. Computation of 1st Preliminary Grade: Midterm Grade (MG)

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 Formative Assessment (FA)
Class Participation (Homework, Practice Tests, Recitation, Pre-test) 20%
Quizzes 30%
Summative Assessment (SA) - Major Departmental Exam 50%
1st PRELIMINARY GRADE 100%

II. Computation of 2nd Preliminary Grade

Formative Assessment (FA)

Class Participation (Homework, Practice Tests, Recitation, Pre-test) 20%
Quizzes 30%
Summative Assessment (SA) - Major Departmental Exam 50%
2nd PRELIMINARY GRADE 100%

III. FINAL GRADE = 1st PG (50%) + 2nd PG (50%)

FINAL GRADE LETTER GRADE QUALITY POINT RANGE

92 - 100 A 4.0 3.80 – 4.00
85 - 91 B+ 3.5 3.30 – 3.79
78 - 84 B 3.0 2.80 – 3.29
71 – 77 C+ 2.5 2.30 – 2.79
64 - 70 C 2.0 1.80 – 2.29
57 - 63 D+ 1.5 1.30 – 1.79
50 - 56 D 1.0 1.0 – 1.29
49 and below F 0.0 .99 and lower

IV. ACADEMIC HONORS

• SEMESTRAL HONORS (DEAN’S LIST)

The Deans’ lister must have a semestral QPA of between 3.35 and 3.50 for second honors and between 3.51 – 4.00for first
honors. To qualify for the Dean’s List, a student must have no failing grades including NSTP and WRP and no disciplinary
case during the particular semester.
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 • LATIN HONORS
To qualify for Latin Honors, a student must have no major disciplinary case and no failing marks. Failures in NSTP and WRP
will also disqualify the student from the Latin Honor award.
QPA
Summa Cum Laude With the highest honors 3.80 – 4.00
Magna Cum Laude With high honors 3.60 – 3.79
Cum Laude With honors 3.40 – 3.59

V. REQUIRED ANNUAL QUALITY POINT AVERAGE (QPA REQUIREMENT)

FOR PROMOTION TO UNIVERSITY BSA BSIA

2nd year 1.2 1.2 1.2
3rd year 1.5 1.6 1.5
4th year 1.8 2.0 1.8
To graduate 2.0 2.4 2.0

CONSULTATION HOURS
DAY/S TIME ROOM
Faculty Consultation Room

DATE OF EFFECTIVITY: January 2022

Prepared By: Reviewed and Recommended By: Approved By:

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MARK LESTER T. BALASA RAMIL N. BALDRES EARL JOSEPH M. BORGONA
APH – Accountancy PH – Accountancy/Internal Auditing Dean - IABF

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