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Accounting Course Plan for RTU 2011-2012

The document outlines the course plan for Accounting 1 at Rizal Technological University for the second semester of the 2011-2012 school year. It details the topics that will be covered each class session from November to March, including an introduction to accounting concepts and principles, financial statements, the accounting cycle, and business transactions. Key activities include lectures, discussions, assignments, quizzes, and preliminary and final examinations. The goal is to provide students an overview of the subject and grading system for the semester.

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60 views3 pages

Accounting Course Plan for RTU 2011-2012

The document outlines the course plan for Accounting 1 at Rizal Technological University for the second semester of the 2011-2012 school year. It details the topics that will be covered each class session from November to March, including an introduction to accounting concepts and principles, financial statements, the accounting cycle, and business transactions. Key activities include lectures, discussions, assignments, quizzes, and preliminary and final examinations. The goal is to provide students an overview of the subject and grading system for the semester.

Uploaded by

Alta Sophia
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd

RIZAL TECHNOLOGICAL UNIVERSITY

Boni Avenue, Mandaluyong City

COURSE PLAN
Accounting 1(MH)
nd
2 Semester SY 2011-2012

Prof. Elizabeth E. Salvador

DATE
1.5
TOPICS ACTIVITIES
hours/
Session
Nov. 17  RTU Philosophy, Mission, Vision, CBET Mission,  Lecture
Vision and objectives  Discussion
 General orientation on class decorum  Recitation
 Overview of the Subject Syllabi and grading system

Nov. 21 The Basic Accounting Environment  Lecture


 Accounting defined  Discussion
 Accounting and Business, its motives and roles  Recitation
 Forms of business organizations  Assignment
 Types of business activities
 Stakeholders of accounting information
 Financial Statements
Nov. 24 & Fundamental concerns in Accounting  Lecture
Nov. 28  The Changing Business Environment  Discussion of assigned
 The Accountant of the 21st Century exercises and problems
 Career Fields in Accounting  Graded Recitation
 Regulatory bodies, Accountancy Act of 2004  Assignment
 International Accounting Standards  Quiz

Dec. 1 & Starting up a Business  Discussion of assigned


Dec. 5  Qualitative Characteristics of accounting exercises and problems
information  Graded Recitation
 Accounting Concepts and Principles  Assignment

Dec. 8 &  Accounting Equation and the Statement of  Lecture


Dec. 12 Financial Position  Discussion of assigned
 Accounting Equation Illustrated exercises and problems
 Financial Transaction Worksheet  Board exercises
 Graded recitation
 Seat Work
 Assignment

Dec 15 &  Analysis of financial transactions through the  Discussion of assigned


Jan. 2 financial transaction worksheet exercises and problems
 Preparation of the Income statement  Board exercises
 Preparation of the Capital statement  Graded recitation
 Preparation of the Statement of Financial  Seat Work
Position  Assignment
 Quiz

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Jan. 5  Recapitulation of previous topics.  Discussion of assigned
 Review for the Preliminary Examination exercises and problems
 Board Exercises
Jan. 9 PRELIMINARY EXAMINATION

Jan. 12 & Evaluation of the results of the Preliminary Exams  Lecture


Jan 16 Determining Income Through Operation  Discussion of assigned
 Accounting Principles; Revenues; Expenses exercises and problems
 Accrual principle  Assignment

Jan. 19 &  Income Statement  Lecture


Jan 23  Capital; Statement  Discussion of assigned
 Statement of Financial Position exercises and problems
 Statement of Cash Flows  Board exercises
 Accounting Period  Graded recitation
 Operating Cycle  Seat Work
 Assignment

Jan 26 & Processing Business Transactions for a Service  Lecture


Jan. 30 Provider  Discussion of assigned
 Business Papers exercises and problems
 Accounting Cycle  Seat Work
 Accounts  Assignment
 Chart of Accounts  Quiz

Jan 31 &  T-Accounts  Lecture


Feb 2  Journal and preparation of journal entries  Discussion of assigned
 Ledger and Posting Procedure exercises and problems
 Board exercises
 Graded recitation
 Seat Work
 Assignment

Feb. 6 &  Trial Balance and locating errors  Lecture


Feb 9  Subsidiary Ledgers and the Controlling  Discussion of assigned
Accounts exercises and problems
 Combination Journal  Board exercises
 Graded recitation
 Seat Work
 Assignment
 Quiz

Feb. 13  Recapitulation of previous topics.  Discussion of assigned


 Review for the Mid-term Examination exercises and problems
 Board Exercises
Feb. 16 MID-TERM EXAMINATION

Feb. 20 Evaluation of the results of the Mid-term Exams  Lecture


Processing Selected Business Transactions  Discussion of assigned
 Owner’s Investment and Withdrawal exercises and problems
 Cash on Hand and in Bank  Assignment
 Acquisition cost of properties  Graded Recitation
 Sale of assets
 Interest and non-interest bearing notes

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Feb. 23 &  Discounting of notes  Lecture
Feb. 27  Payroll  Discussion of assigned
 Preparation of payroll sheet exercises and problems
 Computation of payroll deductions  Board exercises
 Graded recitation
 Seat Work
 Assignment
Quiz
March 1 & Completing the Accounting Cycle  Lecture
March 5  Accounting Cycle Illustrated  Discussion of assigned
 Need for adjustments exercises and problems
 Accrual of Income and Expenses  Board exercises
 Deferred Revenue  Graded recitation
 Prepaid Expenses  Assignment
 Bad Debts
 Depreciation
March 8 &  Worksheet  Lecture
March 12  Adjusted Trial Balance  Discussion of assigned
 Financial Statements exercises and problems
 Closing Entries  Board exercises
 Post Closing Trial Balance  Graded Recitation
 Reversing Entries  Seat Work
 Assignment
 Quiz
March 15  Merchandising Accounts  Lecture
&  Special journals  Discussion of assigned
March 19 exercises and problems
 Board exercises
 Assignment

March 22 Recapitulation of previous topics.  Discussion of assigned


Review for the Final Examination exercises and problems
 Board exercises

March 26 FINAL EXAMINATION

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