READINGS IN PHILIPPINE HISTORY

HISTORY - artifacts left by the past (relics or remains,

a. Study of past events particularly human affairs testimonies of witnesses), Materials which
b. Whole series of past events conducted with historians construct meaning
someone or something HISTORICAL SOURCES - materials which historians
c. Branch of knowledge dealing with past events construct meaning

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d. Chronological record of important or public - SOURCES: Object from the past or a testimony
events or of a particular trend or institution concerning the past on which historians depend
e. Record kept by a web browser of the web pages to create their own depiction of that past
and other files of has been used to access
RELICS
f. Narrative of past events

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- ”remains” clue about the past.
ORIGIN GREEK “historia” (inquiry, narrative account, - Never the happenings or the events
learning inquiry) - Example, potsherd, coin, ruin, manuscript, book,
portrait, stamp, piece of knowledge

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HISTORIANS - individuals who write about history
TESTIMONIES OF WITNESSES
HISTORIOGRAPHY - practice of writing history
- Oral or written, created to serve as records or
2 THEORIES CONSTRUCTED BY HISTORIANS created to other purposes
1. FACTUAL HISTORY
a. Back up by videos and proofs
What (happened)?
When (time and date) ?
D - Record of a property exchange, speeches,

●
●
commentaries
Dynamic
Genetic (The Becoming)
IE
Where (place/ location)?
● Static (The Being)
Who (people involved)?
● Interpretative (explaining why and how things
2. SPECULATIVE HISTORY happened and were interrelated)
a. Guesses about what happened
Descriptive
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How? (Way it happened)

- telling what happened, when and where, and
Why? (reasons why it happened)
who took part
HISTORICAL METHOD vs HISTORICAL ANALYSIS - Derived directly and immediately from surviving
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artifacts, small parts of the periods

HISTORICAL ANALYSIS
- Method of the examination of evidence in HISTORICAL CONTEXT
coming to an understanding of the past - Given only if placed in a human setting, lives
- Selecting a subject to investigate can be assumed through retrieved artifacts
- the study of past events and their impact on the WRITTEN SOURCES
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present and future 1. NARRATIVE (literature)

HISTORICAL METHOD a. Chronicles or tracts presented in narrative form
- Proven of examining analyzing historical b. Scientific Tract : composed in order to inform
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information contemporary or succeeding generations

- the collection of techniques and guidelines that c. Newspaper Article: intended to shape opinion
historians use to research and write and present d. Ego Document: or personal narrative, diary or
information / histories of the past. memoir, to persuade readers of the author;s
actions
LESSON 2
e. Novel or Film: made to entertain, deliver moral
SOURCES OF HISTORICAL DATA
teaching or further religious cause
HISTORICAL DATA f. Biography: written in praise of subject’s worth and
achievements
 g. Panegyric: Public speech or published text in a. Materials made by people long after the event
praise of someone or something or hagiography being described had taken place (to provide
(writing of lives of saints) valuable interpretations of historical events
h. Narrative Source: broader than what is usually b. Sources that analyze or interpret primary data.
considered fiction Interpretations of second hand accounts of
2. DIPLOMATIC historical events.
a. The “best” source, legal document usually sealed c. Ex.Biographies, histories, literary criticism, books
or authenticated to provide evidence that legal written by third party, art and theater review,
transaction has been completed, used as newspapers, journal articles

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evidence ina judicial proceeding in case of dispute
HISTORICAL CRITICISM
b. Charter : classic diplomatic source & legal
MEANING OF HISTORICAL CRITICISM
instrument, evidence in a judicial proceeding
- Examines origins of earliest text to appreciate
c. Diplomatic sources possess spec. Formal
the underlying circumstances upon which the
properties
text came to be

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i. External prop: hand and print
Two Important Goals
style, ink and seal
a. know the original meaning in the context of the
ii. Internal prop: rhetorical
perceived or actual era (sensus literalis

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devices and images
historicus)
3. SOCIAL DOCUMENTS b. reconstruction (pagbubuhay) of a historical
a. Information pertains to economic, social, political, phenomenon by its respective author and their
judicial significance
b. Government reports, municipal accounts, research
findings, parliamentary procedures, civil registry
records, property registers, census records
D intended readers
ROOTS OF HISTORICAL CRITICISM
a. Source Criticism - analyzes and studies the
sources used by biblical authors
IE
NON-WRITTEN SOURCES b. Form Criticism - which seeks to determine a
4. MATERIAL EVIDENCE unit’s original form and historical context of the
a. Archaeological evidence, most important unwritten literary tradition
evidence c. Redaction criticism - regards the author of the
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b. Artistic creations - Pottery, jewelry, dwellings, text as editor off the source materials
graves, churches, roads, tells story about the past d. Tradition Criticism - attempts to trace the
c. Way of life, culture, socio- cultural interconnections developmental stages of the oral tradition from
of diff groups, Provide valuable information, visual
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historical emergence to its literary presentation

representations of the past e. Canonical Criticism - which focuses its
5. ORAL EVIDENCE interpretations of the bible on the text of biblical
a. Tales / sagas of ancient peoples, folk songs or canon
popular rituals (pre modern period) Two Parts of Historical Criticism
b. Interviews as an oral evidence (present age) a. Determine the authenticity of the material or
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Provenance of a source- determine origin of

GENERAL KINDS OF SOURCES
material, sources of info used
6. PRIMARY
b. To weigh the testimony to the truth - Internal
a. Original and factual not interpretative, first-hand
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Criticism or higher criticism Weigh the testimony

accounts of an event, usually written or made
to the truth, examine trustworthiness of the
during or close to the event or period
testimonies, determine probability of statements
b. Key function to provide facts
to ebe true.
c. Ex. diaries, journals, letters, newspaper, magazine
articles, government records, photographs, TYPES OF HISTORICAL CRITICISM
witnesses, interviews, songs plays, novels, stories, 1. EXTERNAL
paintings, drawing and sculptures a. Used in determining the facts/ authenticity of
7. SECONDARY the source
b. Tested in 2 ways:
 i.Palaeographical - the deciphering and - Detected by specialists who are familiar with
dating of historical manuscripts contemporary writing.
ii.Diplomatic Criticism - critical analysis - Spelling of proper names and signatures reveal
of historical document to understand forgery as would also unhistoric grammar
how the document came to be , —-----------------------------------------------------------------
information transmitted, relationships VOYAGE OF MAGELLAN
between the facts purported in the
Written by Antonio Pigafetta (1519-1592)
document and the reality
- The first voyager around the world
c. Material investigated based on time and

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place written, is it raw, unaltered, exists FERDINAND MAGELAN (1480-1521)
exactly as the author left it. - Commander of the first ship to attempt to sail
around the world
2. INTERNAL - Portuguese navigator and was born in portugal
a. Historicity of the facts contained in the in 1450

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document - 1517 - went to Spain to see the teenage
b. Tested first before any conclusion pertaining Spanish king, the future Holy Roman Emperor
to it can be admitted Charles V.
c. Determining value of facts:

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- He sought and gained support for the
i.Character of sources first voyage around the world
ii.Knowledge of author - 1519 - set out from spain 5 ships
iii.Influences prevalent
d. Facts given by the author or writer must be
firmly established as having taken place as
reported
TEST OF AUTHENTICITY
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AGE OF EXPLORATION (16th Century)
Their motivation
1. Spice islands (nutmeg, mage, cloves, slik etc.)
a. China → india - silk road
b. Europe → alternative way by sea
IE
To distinguish a hoax or misinterpretation from genuine 2. Treaty of tordesillas - divided the world
documents, historians must use tests common in police a. 370 league west - controlled by portugal
and legal detection. 3. Spain - proposal of the portuguese navigator
Making best guess of the date of the document F.M
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- Examines whether the materials are not FIVE SHIPS THAT THEY USED IN THE NAVIGATION
anachronistic
a. Paper was rare in Europe before the fifteenth Name of the Captain
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century Ship
b. Printing was unknown
c. Pencils did not exist before the 16th century, 1. Trinidad (110 Ferdinand Bumalik sa
ton, 55 crew) Magellan daan at kinulong
d. Typewriting was not invented until 19th century
(portuguese),
e. Indian paper came only at the end of that capital General
century of trinidad
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f. Inks for signs of age or anachronistic chemical

composition 2. San Antonio Juan de Bumalik sa
(120 ton, 60 Cartagena espansya
Making the Best guess of the possible Author
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crew) (spanish),
a. Sees if she can identify the handwriting,
signature, seal, letterhead, or watermark 3. Concepcion Gaspar de Nawala after
b. When the handwriting is unfamiliar it can be (90 ton, 45 Quesada philipines
compared with authenticated specimens crew) (spanish),

isographies - french called an unfulfilled need of a 4. Victoria (85 Luiz Mendoza Spain nakabalik
historian ton, 42 crew) (spanish)

ANACHRONISTIC STYLES 5. Santiago (75 Joao Serrao nasira

- Idiom, orthography, punctuation ton, 32 crew) (portuguese)
 - Magellan died in battle of mactan
OTHER PERSONS INVOLVED IN THE NAVIGATION
1. Juan Sebastian Elcano (Spanish), Master 12. MAY 1521, AFTERMATH AND ESCAPE
2. Francisco Albo (italian), pilot - After death, spaniards flee - vast confusion
3. Antonio Pigafetta (italian), Scholar among survivors
4. CREWS: Portugal, spain, italy, germany, - SERRANO and BARBOSS voted NEW
belgium, greece, england, france LEADERS
- Killed shorty by poison
THEIR JOURNEY
- Enemies: mendez, espinosa, elcano
1. AUG - SEPT 1519, DEPARTING SPAIN
new leaders

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- Departure from seville, enough food for 2 years
(wine and hardlack, bread, biscuit and salted
13. NOVEMBER 1521, MOLUCCAS
meat)
- Nearly year of search, wanders and they found
2. OCT - NOV 1519 ATLANTIC CROSSING moluccas island
- Discovered canary islands and cape verde - Concepcion - worm infested, burned down due

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islands to lack of manpower
- After 2 months, they reach brazil
14. NOV 1521, DEPARTING FOR HOME
3. DEC 1519 - JAN 1520 RIO DE JANEIRO SOUTH - Laden with valuable spices, trinidad and victoria

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- Arrived and repaired ships leave for spain
- Encountered native and traded trinkets for gold - TRINIDAD - damaged; stays behind for repair by
portuguese and wrecked in APRIL 1521
4. FEB - AUG 1520 WINTER IN SAN JULIAN
- Brutal winter, slow progress
- SANTIAGO was wrecked on coast
5. APRIL 1520 EASTER MUTINY
D - No affairs - concentrate on making it back to
spain AVOID the portuguese
15. DEC - MAY 1522 JOURNEY HOME
- MAY 22: Victoria passes the cape of good hope
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- Cause: spanish paranoia of magellan; jealousy
- Mutineers : juan de Cartegana, Gaspar de & enters Atlantic Ocean Stormy weather makes
Quesada, Luiz Mendoa (executed, marooned) sailing north difficult
- JULY 9: reaches santiago, cape verde
6. JULY 1520 PATAGONIAN GIANT
16. SEPT 6, 1522 RETURN TO SEVILLE
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- Patagonia came to mean “land of the big feet”

- Encountered natives, very accommodating and - Almost 3 years: 19 survivors and 1 ship return
friendly to them (victoria) after circumnavigating the world
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END OF THEIR VOYAGE AROUND THE WORLD

7. OCTOBER 1520, STRAIT OF MAGELLAN
- Precious isles of the moluccas is found IMMEDIATE REACTIONS
- 19 survivors pray for miracle of surviving
8. OCTOBER 1520, TO CONTINUE….?
- Arrival and successful voyage spread rapidly
- Unsure to continue ( 3 months of provisions
and caused great commotion
remain)
- Reception with Emperor Charles V of each
- SAN ANTONIO returns to spain
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survivor given handsome pension

9. EARLY 1521 THE PACIFIC
ELCANO’S RECOGNITION
- No island found famine and thirst (3 months)
- Given coat of arms, displayed on its shield some
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- “Sea of calmness” or Pacific

gold nutmegs and cloves, image of the globe
10. MARCH 1521, THE PHILIPPINES, CEBU with motto “you were the first to circumnavigate
- 150 crew remaining me”
- Trade for gold - natives as fleet navigates
CONTRIBUTION OF THE DOCUMENT IN
philippines searching for mocullas - cebu
UNDERSTAND THE GRAND NARRATIVE IN
11. APRIL 1521, BATTLE OF MACTAN PHILIPPINE HISTORY
- Magellan involved in local native affairs, believes - Elaborate lifestyle back then - what local
he need to spread christianity islanders wore ate, communicate and lived
- rival/rebelling native lapu-lapu of mactan islands
 - Pigafetta’s journal only known document about - Looks at two things:
lapu-laput’s life - Highlight identity free from colonial
- Best source today of the customs and usage of discourse and knowledge
filipino in early 16th - daily notes pigafetta took - Criticize methods, effects and idea
and details about expedition he wrote about PROBLEMS CONFRONTED BY HISTORY
- First vocabulary of visayan words ever penned - Accusation history is always written by victors
by a european - Wide open discipline
- Opened many doors for the philippines - History and ‘popular history’
- Know how early filipinos lived - primary source - Conspiracy theories

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who witnessed it firsthand - Myths and mythology
- Understand how Filipinos lived in the past, and - Nationalism
coped when magellan came to phil. - “The noble savage”
- Religion filipinos used and became christians - Eurocentrism
- How first filipinos fought delayed spanish - “Top-down” or “bottom-up”

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occupation by years - Militarization of history
QUESTIONS AND ISSUES IN HISTORY THE KKK AND THE “KARTILYANG KATIPUNAN”

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Edward hallet Carr (1892-1982) KKK - “KATAASTAASANG KAGALANGGALANGAN
- “History result of interaction between historian KATIPUNAN NG MGA ANAK NG BAYAN”
and his facts a perpetual dialogue between the
INFORMATION ABOUT THE FOUNDER
present and the past”
HISTORIOGRAPHY
- Writing of history - writing of history based on
critical examination of sources
- Theory and history of historical writing
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ANDRES BONIFACIO
- Born on NOVEMBER 30, 1863
- Died on MAY 10, 1897 (bundok buntis,
maragondon, cavite)
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- Member of LA LIGA FILIPINA
VARIOUS ROLES OF HISTORY IN THE PAST - Also known as “AMA NG KATIPUNAN”
- States use history to unite a nation KKK (established on Hulyo 7, 1892)
- Used to legitimize regimes forge sense of
REASON: defeat spaniards and reclaim their freedom,
collective identity through collective memory
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as well as to unite filipinos as one country

- Lesson from past used to make sense of
present, help people people not repeat PURPOSE AND OBJECTIVE OF KKK
- Inspire people keep their good practices to move - Develop strong alliance with each and every
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forward katipunero
- Unite filipinos into one solid nation
POSITIVISM
- To win philippine independence by means of an
- Auguste Comte (1798-1857) father and founder
armed conflict (or revolution):
- School of thought between late 18th and early
- To establish a republic after independece
19th century
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- Requires evidence before claim a particular 3 FUNDAMENTAL OBJECTIVE OF KATIPUNAN:

knowledge is true positivism 1. POLITICAL - consisted in working for separation
of the philippines from spain
HISTORY OF NARRATIVE
2. MORAL - teaching of good manners, hygiene,
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- Written always intended for a group of audience

morals, attacking obscurantism, religious
- Illustrados - intended for spaniards (realize that
fanaticism, weakness of character
filipinos are people of their own interest and
3. CIVIC - principle of self- help and defense of
culture)
poor and the oppressed
POST COLONIALISM
- School of thought emerged ealry twentieth KARTILYA NG KATIPUNAN
century The katipunan code of conduct
- Reaction and alternative to colonial history - KARTILYA - “Cartilla” primer used for grade schools
colonial powers created, taught to their subjects during spanish period
THE KARTILYA - not just teachings for the neophyte 10. On the thorny path of life, man is the guide of
katipunero but also guiding principles of the society woman and the children,and if the guide leads to
- Ends - document of affirmation the precipice, those whom he guides will also
got there.
HISTORY
a. Be a role model
- Work of emilio Jacinto laid laws and principles -
11. Thou must not look upon woman as a mere
guide for members “Kartilya ng katipunan” or
plaything, but as a faithful companion who will
“primer of the katpiunan
share with thee the penalties of life; her
- Andres Bonifacio wrote “Katungkulang Gagawin
(physical) weakness will increase thy interest in
ng mga Z. LI. B”

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her and she will remind thee of the mother who
- Incorporate E.J writings in the solemn
bore thee and reared thee.
pledge
a. Women - deserved respect if binastos
- Emphasis for love for one another and
mo aprang binastot mo ang mama mo
cooperation, belief in justice, preservation of
12. What thou does not desire done unto thy wife,
dignity, honor as human beings regardless skin

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children, brothers and sisters, that do not unto
color, socio - eocnomic status, educational
the wife, children, brothers and sisters of thy
background
Neighbor.

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14 RULES THAT SPECIFY HOW A KATIPUNERO a. Do not do unto other what you dont
SHOULD ACT AND RESPECT MORAL PRINCIPLES want to do unto you
13. Man is not worth more because he is a king,
1. The life that is not consecrated to a lofty and
reasonable purpose is a tree without a shade, if
not a poisonous weed.
2. To do good for personal gain and not for its own
sake is not virtue.
D because his nose is aquiline, and his color
white, not because he is a *priest, a servant of
God, nor because of the high prerogative that he
enjoys upon earth, but he is worth most who is a
man of proven and real value, who does good,
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a. NO - gumawa ng mabuti for self keeps his words, is worthy and honest; he who
3. It is rational to be charitable and love one’s does not oppress nor consent to being
fellow creature, and to adjust one’s conduct, acts oppressed, he who loves and cherishes his
and words to what is in itself reasonable. fatherland, though he be born in the wilderness
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a. Kada gagawa isipin ang kapakanan and know no tongue but his own
(tao, kapwa, sarili) a. Having good manner
4. Whether our skin be black or white, we are all 14. When these rules of conduct shall be known to
born equal: Superiority in knowledge, wealth and
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all, the longed-for sun of Liberty shall rise

beauty are to be understood, but not superiority brilliant over this most unhappy portion of the
by nature. globe and its rays shall diffuse everlasting joy
a. Lahat kasali no matter race or color among the confederated brethren of the same
5. The honorable man prefers honor to personal rays, the lives of those who have gone before,
gain; the scoundrel, gain to honor. the fatigues and the well-paid sufferings will
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6. To the honorable man, his word is sacred. remain. If he who desires to enter (the
a. May isang salita, hindi mangngako Katipunan) has informed himself of all this and
walan ginagawa believes he will be able to perform what will be
7. Do not waste thy time: wealth can be recovered
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his duties, he may fill out the application for

but not time lost. admission.
a. Understand value of time
SUMMARY OF KARTILYA NG KATIPUNAN
8. Defend the oppressed and fight the oppressor
- 14 guideline of the kartilya ng katipunan
before the law or in the field.
- No matter what race you are we are all equal but
a. Protect the opressed
not superiority by nature
9. The prudent man is sparing in words and faithful
- Do not waste thy time, wealth can be recovered
in keeping secrets.
but not time to lost
a. Importance of trust
OBJECTIVE
 - Created my E.J guide for members. - Born: December 17, 1830 (Binan, laguna)
- Contains principles such as morality, love for - Father: Gregorio Enriquez Bautista
country, determination against oppression - Mother: Silvestra Altamira
- Purpose - serve as inspiration for katipunan’s - Studies law at UST and got degree in 1865
truggle against spanish colonialism during time - Member of La Liga Filipina, Cuerpo de
of the psaniards Compromisarios and La Propaganda
WRITER— EMILIO JACINTO - First Adviser of President Emilio A.
- Born on DECEMBER 15, 1875 - Died: December 4, 1903
- Died on APRIL 16, 1899 MEANING

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- Also known as “Pingkian”, “Dimasilaw” - Reasons behind rev against spain
- “Utak ng katipunan” - Mistreatment of prisoners by civil
- Law student at University of Santo tomas guards, claimed trying to escape
- Died of Malaria at age of 24 years old in laguna - Unequal application of law
- Unjust deportation - not acceptable

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CONTENT
- Revolutionary society aims the independence SIGNIFICANCE OF PROCLAMATION
and freedom of the philippines from the - Flag raised during proclamation

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oppressors - National anthem “lupang hinirang”
- True love of the native land and genuine - Marked end of spanish colonial rule
compassion for one another JOSE PALMA
CONTRIBUTION OF KARTILYA NG KATIPUNAN IN
THE PHILIPPINE HISTORY
- Honorable foundation guide to the katipuneros
- Instructs rules and principles they need to -
D - Wrote the poem
- Wrote our national anthem (original spanish)
MUSIC: JULIAN FELIPE
President Aguinaldo - designed the flag
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becoming part of revolutionary society Marcela Agoncillo - sewed the flag
- Evidence of what our fellow Filipinos back then - Katulong anak nia si lorencana kaibigan na si
did to fight for our country and how this delfina the wife of the first filipino diplomat
contributed to understanding our history,
FELIPE AGONCILLO - natapos ang supreme power ng
changed the present.
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mga spaniards natin

THE PROCLAMATION OF PHILIPPINE
THREE INDEPENDENCE DAYS IN PHILIPPINE
INDEPENDENCE
HISTORY
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- June 12, 1898 (Kawit, Cavite)

1. JUNE 12 1898: current date recognized, Emilio
- Emilio Aguinaldo - leader of the revolutionary
Aguinaldo declared, end spanish rule. President
forces, raised phil flag and declared the
of first republic under malolos constitution
country’s independence
2. OCTOBER 14, 1943: during japanese
- Marked as end of 333 years of spanish
occupation of the phil. The Empire of Japan
rule in the philippines
sponsored the second republic with Jose P
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- Short 2000 word document

Laurel as president.
- Summarized reason behind the
3. JULY 4, 1946: after the second world war, US
revolution against spain under E.A
reclaimed philippines from japan. Americans
- Abuses and inequalities existing in the colony,
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granted filipinos long aspired independence.

as the condition of philippines
America’s commitment to their civilizing mission
AUTHORS
- Ambrosio Rianzares Bautista also known as HIGHLIGHTS OF THE PROCLAMATION
Don Bosyong(spanish) 1. Specifically mentioned abuses and inequalities
- Prepared, written and read in the colony
- Translated by: Sulpicio Guevara 2. Historical overview of spanish occupation,
author(1904) magellan's arrival & revolution 1898, specially
after the past of Biak na Bato had collapsed
AMBROSIO RIANZALES BAUTISTA
3. Mentioned Rizal’s Execution, calling it unjust
 4. Cavite Mutiny of January 1872, infamous - Graphic with caricatures of pub figures
execution of the martyred priests, Jose Burgos, - Combination of artistic skil, hyperbole, satire
Mariano Gomez, Jacinto Zamora CARICATURES
5. Established republic led under the dictatorship of - Represents opinion and captures audience’s
Emilio Aguinaldo imagination; enough for historical examination
6. Explanation on the flag waved on the same day
ALFRED WILLIAM MACCOY
- States of war as the revolution satarts
- Born in Conrad, Massachusetts, U.S.A on June
- 200 millions us dollars sold by the us
8, 1945

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ANALYSIS - He is a professor at history at university of
1. Document refers to general revolutionary wisconsin, served director center for southeast
sentiment of that period asian studies
2. Gives impression of how victorious revolutionary - Specialized in philippine political ihstory and
government of Aguinaldo - struggle for global opium trafficking

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independence PHILIPPINE CARTOONS: POLITICAL CARICATURE
3. Mentions past events, turning points of OF THE AMERICAN ERA (1900 - 1941)
movements against spain - Book by Alfred Mccoy and Alfredo Roces

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4. No mention of katipunan’s foundation. Enmity - Compilation of political cartoons published in
between aguinaldo’s magdalo and bonifacio’s newspaper dailies
magdiwang in katipunan is no secret in pages of - Transition from the spanish colonial period,
our history
5. Official records and documents, truthful most of
time, exude politics and biases whoever in
power
a. Selectiveness of information found in
D demonstrates different strands of changes and
shifts in philippine culture society and politics
AWARDS EARNED
- 1985: philippine catholic mass media award &
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best book of the year
these records
- 1986: philippine national book award for history
b. Task of historians, analyze content
- 1997: Gintong Aklat Award (manila) Special
these documents about dominant
Citation for history
politics and contexts people and
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institutions surrounding it. EXAMPLES:

1ST CARTOON
A GLANCE OF SELECTED POLITICAL CARICATURE
may 20 1916- poltiican - dr santos
IN ALFRED MACCOY’S PHILIPPINE CARTOONS:
brother in law - dr barcelona
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POLITICAL CARICATURE OF THE AMERICAN ERA

filipino guy( salakot) stopper "IT IS NOT HIS TO BEGIN
- Pol. cartoons gained expresion during american
WITH"
era
- Recorded national attitudes coming and 2ND POLITICAL CARTOON
changing of americans -June 16 1917
- Book of Alfred McCog, 377 Cartoons, provide -fernando amorsolo
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comprehensive background -commentary to the workings of manila.police

- Artist writer Alfred Roces, designed book cover, -stole skinny chicken (nothing to eat)
contribute essay on philippine graphic satire -police pursues the child relentlessly
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POLITICAL CARTOONS & CARICATURES -filipino with salakot (juan de la cruz) grabs the officer
- Recent art form, away from classical arts leave the small time pickpockets and thieves and
- Exaggerated human features pokes fun at the turn at the great thieves instead (warehouse with milk,
subjects rice, grocery)
- Political commentary 3RD POLITICAL CARTOON
- Typical subjects, power and authority -commentary unprecedented cases of COLORUM
CARTOONS AUTOMOBILES and taxis
- Tool of publicizing opinions through heavy use of -results to fatal accidents
symbolism
ANALYSIS OF THE CARTOONS
- Widow (face of revolution)
- Transition from spanish colonial period to
- Antithesis of the dictator
american occupation period demonstrated diff
- Image: mourning, widowed housewife always a
events of changes and shifts in culture, society,
shadow of her late husband and relatives
and politics.
- No experience in politics
- Modernization of the Philippines started by
opening its economy to the US SEPTEMBER 18, 1986
- Upper principalia class experienced prosperity, - Spoke and went to US for joint session
majority of the lower classes remained poor, - Began speech of leaving united states three
years prior widow

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desperate and victims of state repression and
disparity - Told Aquino’s character, conviction,
- Rise of patronage, electrons become field of resolve in opposing authoritarianism
basis by influence and popularity, leaving only - Three times they lost ninoy
powerful names to remain at the top include demise on 23 August

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- Drastic urbanization of philippine society 1983
- Catholic-centered spanish filipino society to an ANALYSIS OF CORY AQUINO’S SPEECH
imperial american assimilated society - Cemented legitimacy of EDSA gov in

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- Unprecedented increase of motorized vehicles international arena
in the city - Speech : talks about family background,
- Occurrence of “sexual revolution” relationship with late husband
- Poor treatment of the U.S Government to
Filipinos (controlled, oppressed)
EDSA PEOPLE POWER REVOLUTION
Symbol of Restoration of Democracy
D - Talked length about ninoy’s toil, and suffering at
hand of dictatorship
- Ideology or the principles of new democratic
government
- Draw sharp contrast between government and
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- Overthrow of the marcos dictatorship on 1986
of her predecessor, expressing commitment to
- Philippines in the international spotlight for
democratic constitution drafter by an
overthrowing dictator through peaceful means
independent commission
THE PEOPLE POWER REVOLUTION OF 1986 - Claimed that constitutions upholds and adheres
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- Symbol of restoration of democracy, overthrow the rights and liberty of the filipino
dictatorship on 1986 Marcos - Hoisted as the conciliatory agent after more than
- Installed cory aquino in presidency 2 decades of polarizing authoritarian politics
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- International spotlight overthrows dic - Speech revealed certain parallelism between

- Cory is an easily figure, widow of the slain, her and the marco’s government
oppositionist former senator Ninoy Aquino Jr. - Recognized large sum of regime never
- Ninoy Aquino shot at Manila International Airport benefitted filipino people.
on AUGUST 21 1983,
- Marcos suffered a crisis of legitimacy,
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suffered in credibility in the comm,

economic crisis.
- Prove allies to remain
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democratically anointed leader

- Protest from diff. Sectors diff areas in
country
- Corazon A., convince run against marcos
CORAZON AQUINO
- Born: January 25, 1933 — tarlac
- Died: August 1, 2009 – makati
- First female president of the Phil
- (husband) Sen. Benigno Simeon Aquino Jr.
 CONCEPTUAL FRAMEWORK AND
ACCOUNTING STANDARDS
CHAPTER 1 Accountable events - effect on assets, liabilities, and
ACCOUNTING IS…. equity

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- Accounting is economic activity EXTERNAL AND INTERNAL TRANSACTIONS
- Measurement of economic resources and economic
ECONOMIC ACTIVITIES - transactions which may be
obligations
classified as external and internal.
ACCOUNTING STANDARDS COUNCIL
EXTERNAL TRANSACTIONS - exchange of
- Service activity

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transactions, econ. Events involving one entity and
- Accounting function is to provide quantitative
another entity
information(financial in nature) about economic
entities, useful in making economic decision EX. Purchase of goods from a supplier, Borrowing

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money from a bank, Sale of goods to a customer,
COMMITTEE ON ACCOUNTING TERMINOLOGY
Payment of salaries to employees
- Art of recording, classifying and summarizing in a
significant manner and in terms of money, INTERNAL TRANSACTIONS - econ. Act entirely within

D
transactions and events which are part at least of a the entity only no other parties involved
financial character and interpreting results thereof EX. production and casualty
AMERICAN ACCOUNTING ASSOCIATION (stood the PRODUCTION - process which resources are
test of time) transformed to products
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- (basic accounting theory) - process of CASUALTY - any sudden and unanticipated loss from
identifying, measuring and communicating fire, flood, earthquake (termed as an act of God)
economic information to permit / informed
MEASURING
judgment
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- Measure those events in order to provide a history -

*IMPORTANT POINTS to provide history of financial activities
1. Quantitative information - Described as quantifying an eco event into financial
2. Likely to be financial in nature terms by using monetary unit
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3. Useful in decision making - HISTORICAL COST - original acquisition cost

MAIN PURPOSE - accounting is to provide quantitative and most common measure of financial
information to be useful in making an economic decision transaction
- CURRENT VALUE - fair value, value in use,
PROCESSES OF ACCOUNTING fulfillment value and current cost
a. Identifying → analytical component
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COMMUNICATING
b. Measuring → technical Component
- Communicates collected information to the
c. Communicating → formal component
users through financial statements
IDENTIFYING
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ACCOUNTING VS BOOKKEEPING
- Recognition or non recognition of business activities
as “accountable” events / economic events (not all BOOKKEEPING
business activities are accountable) - identifying, measuring and recording financial
- Ex. sale of goods to customers, provision of services transactions
to clients - Keep record of all financial transactions
Not accountable events - activities cannot be - Cannot make a decision solely data provided in
quantified or expressed in terms of a unit of measure bookkeeping
ACCOUNTING PROFESSIONAL REGULATORY BOARD OF
- Process of summarizing, interpreting and ACCOUNTANT
communicating financial transactions (ledger Article II of Accountancy Act - responsible for creation of
account) Board of Accountancy
- Relies info provided to make decisions (financial BoA - right to issue, suspend, revoke, reinstate CPA
statements) certification
- Six members and a chairman (appointed by the
OBJECTIVES OF FINANCIAL REPORTING
president)
Acc. to Conceptual Framework for Financial Reporting

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-Provide quantitative financial information about the CPA LICENSURE EXAMINATION (CPALE)
reporting entity that is useful potential/ existing investor, CPALE and requirements → article III of accountancy
and other creditors in making decisions in providing act sec 14, any person applying shall establish following
resources to the entity requisites
a. Buying, selling or holding equity and debt a. Filipino citizen

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instruments b. Good moral character
b. Providing or settling loans and other forms of c. Holder of degree of Bachelor of science in
credit accountancy countered by a school, coverage,

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c. Exercise rights to vote on, influence academy / institute duly recognized and/or
management’s actions that affect the use of accredited by the CHED or other authorized
entity’s economic resources government
d. Not been convicted of any criminal offense
HISTORY OF ACCOUNTING
- Traced back as early as 8500 BC, middle east
region , archaeologists unearthed clay tablets
(found true in ancient babylon, greece & egypt)
- Fra. Luca Pacioli (father of Double Entry
D
BoA resolution 262. Series of 2015
- scope of licensure exam of CPA cover but not limited
to:
a. Financial accounting and reporting
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Bookkeeping) 1494 wrote a book “Summa de b. Advanced financial accounting and reporting
Arithmetica, Geometria, Proportionalita'' means “ c. Management advisory services
Everything about Arithmetic, Geometry, d. Auditing
Proportions and Proportionality” e. Taxation
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- Incudes: double entry-bookkeeping f. Regulatory framework for business transaction

- Accountancy law passed 1923 - RA 3105 ,
PASSED: general average of 75% (no grades lower than
revised in 1967 thru RA no. 5166 - revised under
65%
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PD no. 692
- 1900s: application of accounting standards in CONDITIONAL: majority of the subjects, obtains a rating
applying SFAS (Statement of Financial 75%, must take the remaining subjects within 2 years
Accounting Standards) to IAS (International FAILED: fails to obtain general average of 75% and on
Accounting Standards) rating at least 65%
- 2004 up to present: act of regulating practice in
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Fails 2 complete CPALE → disqualified in taking

RA no. 9298, repealed (cancel) PD no. 692
another test, Required: submits evidence of satisfaction
ACCOUNTANCY IN THE PHILIPPINES of the board, enrolled in and completed at least 24 units
Accountancy profession governed by law (RA Act of
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SECTORS IN ACCOUNTING PRACTICE

2004)
a. Public practice
a. Standardization and regulation of accounting
b. Commerce and industry
standards
c. Education (academe)
b. Examination for registration of certified public
d. Government
accountants
- requires CPA to use specialized accounting skills and
c. Supervision, control and regulation of the
knowledge to cater the sector’s demands:
practice of accountants
A. PUBLIC PRACTICE - guide for individuals in the accounting profession
Individual practitioners and accounting firms ( agreed and accepted principles based on
render (independent) professional accounting services to experience
the public (auditing, tax services, management, - evolve and adapt to the changing needs of
consulting services) financial information users
1. AUDITING - most common service provided.
FINANCIAL REPORTING STANDARDS COUNCIL
Independent examination of financial statements
- PRC created FRSC
for the purpose to express opinion on the
- tasked is to improve and establish
business of statements. Presented are free from

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accounting standards accepted in the
misstatements (fraud or error)
Philippines
2. TAX SERVICES - preparation of BIR tax returns,
- composed of one chairperson and 14
provide professional advice on tax cares, etc.
representatives
3. MANAGEMENT CONSULTANCY SERVICES -

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provides advisory services (accounting, finance,
business policies, organization procedure,
budgeting, product costing/ conduct of
operations)

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B. COMMERCE AND INDUSTRY
- Employed by private companies (private
accountant). Assist management in planning
and controlling a company’s operations,
includes, budget officers, cost accountants,
internal auditors, chief etc.
- CPA are part of the ACPACI (association of
D -
- term is 3 years
FRSC replaces the ASC
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certified public accountants in commerce and
industry
C. EDUCATION
- CPA’s professors, reviewers or researchers.
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Clarify and address emerging accounting issues PHILIPPINE FINANCIAL REPORTING STANDARDS
through engaging in discussions and research. (PFRS)
Tasked with preparing aspiring CPAs for the - set of accounting standards issues by the FRSC
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licensure examination PFRS includes:

- Part of the NACPAE (National Association of 1. (PAS) Philippine accounting standards
Certified Public Accountants in Education) 2. (PFRS) Philippine financial reporting standards
3. (PIC INTERPRETATIONS) interpretations
D. GOVERNMENT published by the Philippines interpretations
- Hired by gov’t such as Bureau of internal committee
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revenue, COA, dept of finance, SEC, DBM

- Part of the GACPA (Government Association of CONCEPTUAL FRAMEWORK
Certified Public Accountants - systems of ideas and objectives lead to creation
of a consistent set of rules and standards
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CHAPTER 2: CONCEPTS IN ACCOUNTING - issues in September 2010

GENERALLY ACCEPTED ACCOUNTING PRINCIPLES - revised in March 2018
(GAAP) purpose of conceptual framework
- Certain rules and principles 1. assist FRSC to develop PFRS based on
- Set of rules, principles, standards, conventions, consistent concepts
and underlying assumptions used in preparing
FS
 2. assist prepares develop consistent accounting ACCRUAL ACCOUNTING - Recognized when they
policies - when no standard applies to a occur and not as cash is received or paid
particular transaction
CASH BASIS - recognized when cash is received
3. assist all parties to understand and interpret the
standards QUALITATIVE CHARACTERISTICS OF USEFUL
INFORMATION
USERS OF FINANCIAL INFORMATION
- Information must be both relevant and must
a. Primary users - (target users) general purpose
provide faithful representation of what it present
financial reports directed to them
Classified into two:

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i. Investors, lenders and other creditor
a. Fundamental Characteristics
b. Other users - not directed to them primarily
b. Enhancing Characteristics
i. Employes, customers, gov - agencies
c. Cost Constraint
and public
status is conceptual framework A. Fundamental B. Enhancing

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1. provides concepts and guidance e that underpin Characteristics Characteristics
the decisions the board makes when developing
1. Relevance 1. Verifiability
standards 2. Faithful Representation 2. Comparability

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2. not a standard 3. Understanding
3. does not override any standards or any 4. timeliness
requirement in a standard
CONTENT OF FRAMEWORK (scope of revised)
1. the objective of general purpose financial
reporting
2. qualitative characteristics of useful informations
D
A. FUNDAMENTAL QUALITATIVE
CHARACTERISTICS
- Useful - relevant and faithfully represent what it
purports to represent
IE
3. financial statements and the reporting entity 1. RELEVANCE - capability of financial information to
4. elements of financial statements make a difference in the decisions made by users.
5. recognition and derecognition Capable of making a difference if it is both:
6. measurement a. PREDICTIVE VALUE - used as an input to
processes to predict (making own predictions)
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7. presentation and disclosure

8. concept of capital and capital maintenance future outcomes.
b. CONFIRMATORY VALUE - provides feedback
OBJECTIVE OF FINANCIAL REPORTING about previous evaluations
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- Provide financial information useful in making c. MATERIALITY - professional judgment based

decisions relating to providing resources to the on the size and nature of item judged
entity Obscuring information - not readily understood or not
- Financial information used to access the clearly expressed
management stewardship of the company’s
economic resources 2. FAITHFUL REPRESENTATION - represent faithfully
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the substance of the phenomena it purports to represent.

LIMITATIONS OF FINANCIAL REPORTING Should have these three characteristics:
a. Do not and cannot provide all information a. COMPLETE - includes “ALL” info necessary for
b. Provide information to help the primary users a user to understand the phenomenon
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estimate the value of the entity b. NEUTRAL - without bias in the selection or
c. Provide common information to users and presentation of financial information
cannot accommodate every request for i. Prudence - exercise of caution when
information making judgements in uncertainty, does
d. Based on estimate and judgment rather than not allow overstatement or
exact depiction understatement of A, L, R, E
 c. FREE FROM ERROR - no errors or omissions - Within the business, (owners, managers,
in the description of phenomenon, process used employees
applied and selected with no eros - Owners and potential investor - assess how well
their business is performing, how risky their
B. ENHANCING QUALITATIVE CHARACTERISTICS
business currently is (profitability and stability of
- 4 characteristics enhance usefulness of relevant
the business)
and faithfully represented information
- Managers - use the information for assassin how
a. VERIFIABILITY - assure users that information
the company resources have been managed
faithfully represents the economic phenomena it
(plan, monitor, make managerial decisions)

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purports to represent
- Employees - interested in knowing how well a
i. Direct Verification - verifying through
company is performing, implications for their job
direct observation (counting cash)
security andi income
ii. Indirect Verification - checking the
inputs to a model , formula , technique B. EXTERNAL USERS

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in recalculating the outputs - Anyone outside the company (interested in that
b. COMPARABILITY - identify and understand company)
similarities and differences, comparison requires at - Customers - concerned with fairness of pricing,

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least two items longevity of the company to honor its product
c. UNDERSTANDABILITY - classifying, warranties
characterizing and presenting information clearly - Creditors and lenders - ability to repay its debts,
and concisely . Financial reports are prepared for should the loan be granted to the
users who have a reasonable knowledge of
business and economic activities
d. TIMELINESS - available to decision-makers. The
older the information the less useful it is
D - Potential investor - deciding whether to commit
their resources for the company to use to
generate more wealth
CONSOLIDATED FINANCIAL STATEMENTS - provide
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C. COST CONSTRAINT info about the assets, liabilities, equity, income and
- Assess the benefit of providing the information expenses of both the parent and its subsidiaries as a
needs to justify the cost of providing the using single reporting entity
the information (Cost- Benefit principle) - Ex. jollibee food corporation
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FINANCIAL STATEMENTS UNCONSOLIDATED FINANCIAL STATEMENTS -

- Accountants accumulate information → presents information about the parent’s assets, liabilities, income
them in financial statements and expenses and not about those subsidiaries
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(PAS 1) Philippine accounting standards

COMBINED FINANCIAL STATEMENTS- no parent no
- Presentation of financial statements, intended to
subsidiaries relationship equal and combined lang
meet the needs of users
- End - products of the accounting process REPORTING ENTITY
- Report only, required or chooses to prepare
Complete set of financial statements includes:
financial statements
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a. Statement of financial position

- Can be single entity or a portion of an entity or
b. Statement of comprehensive income
can comprise more than one entity
c. Statement of changes in equity
ACCOUNTING ENTITY
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d. Statement of Cash flows

e. Notes to the financial statements - Separate entity concept - aligned with
conceptual framework, economic entity with
USERS OF FINANCIAL STATEMENTS
reporting entity
- Provide financial info for users
a. Internal users REPORTING PERIOD
b. External users - Umpisa hanggang dulo (duration)

A. INTERNAL USERS
 - calendar/ fiscal year, prepared in an interim FINANCIAL POSITION : A, L , E
basis, 3 months, 6 months semi or nine months FINANCIAL PERFORMANCE: R, E
(not required or optional)
COMPONENTS OF FINANCIAL STATEMENTS
- Help users, identify and assess change in
1. Financial Position (Balance Sheet)
trends, financial statements also provide
2. Financial Performance (Income Statement)
comparative information
3. Statement of Changes in Capital
BASIC ACCOUNTING PRINCIPLES (underlying 4. Statement of Cash flows
assumptions) 5. Notes to Financial Statements

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Set of accounting rules and principles often referred to
TYPES OF INFORMATION PROVIDED BY FINANCIAL
as GAAP
STATEMENTS
1. ECONOMIC ENTITY PRINCIPLE - distinct and F.S - structured representation of financial position and
separate from owners (personal transaction should not financial performance. Objective is provide information
be reflected in FS ) about financial position, financial performance and cash

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2. MONETARY UNIT ASSUMPTION PRINCIPLE - all flows entity that is useful in making economic decisions
activity recorded in the same currency (philippine peso)
1. FINANCIAL POSITION - status of financial
inflation is generally not considered

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well-being of a company as of given date.
- Quantifiable and stability
a. SOLVENCY - company’s capacity to
- Instability of peso is insignificant and be ignored
meet its long term financial
- BSP - movement of money
commitments
- World bank IMF- agreement US dollars
3. SPECIFIC TIME PERIOD ASSUMPTION - indicate
time period for the activity reported in order to be
meaningful to those reviewing them. “As of” - up until a
certain point “for the period” - all days between two
D b. LIQUIDITY - enterprise’s ability to pay
short-term obligations
2. FINANCIAL PERFORMANCE - ability of a
company to generate profit or incur a loss.
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Referred to as profitability. Presented in SCI
specific dates
3. STATEMENT OF CHANGES IN CAPITAL -
- Calendar year - 12 month
changes in owner’s or stockholders equity,
- Natural Business Year (fiscal) - lowest or
affected primarily of additional investments
experiencing slack season
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4. STATEMENT OF CASH FLOWS - operation

4. FULL DISCLOSURE PRINCIPLE - disclose all
affects cash and cash equivalent. Operating,
information. Make sure investors and stockholders not
investing, and financing activities. inflows and
misled by any aspect of financial reports
outflows of cash. Useful for determining short
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5. GOING CONCERN PRINCIPLE - “non - death

term capability pay bills
principle” assumes the business continue exist with no
5. NOTES TO FINANCIAL STATEMENTS -
defined end date
additional info significant decision making.
6. MATCHING PRINCIPLE - revenue and expense are
Footnotes. Required by full disclosure principle
matched. Cost of merchandise will only be recognized
as expense when it is sold to customers and sales DIFFERENT FORMS OF FINANCIAL STATEMENTS
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revenue are earned A. CONSOLIDATED FINANCIAL STATEMENTS -

7. ACCRUAL BASIS - revenue reported when it is provides info about A,L,O,R,E . both parents and
earned, (no payment yet, done service → recognized) subsidiaries as one entity. Prepared by the
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8. MATERIALITY - professional judgment based on the parent entity.

size and nature of item judged B. UNCONSOLIDATED FINANCIAL
9. CONSERVATISM - more than one acceptable way to STATEMENTS -provide info A, L, O, R, E, of
record transaction, choose option best for business parent entity only separate financial statements
(prudence) prepared by the parent entity
C. COMBINES FINANCIAL STATEMENTS -
FINANCIAL STATEMENTS AND REPORTING ENTITY
provide info about A,L,O,R,E of two or more
Reporting Entity - required to prepare financial
entities no parent-subsidiary relationships
statements
ELEMENTS OF THE FINANCIAL STATEMENTS RIGHT - produce economic benefits take off. Forms:
- Items recorded from a financial transaction 1. Right that correspond to an obligation of another
classified into five diff elements of F.S. part (involving other party to happen)
a. ASSETS, LIABILITIES, and EQUITY relate to a a. Receive cash, goods or services,
reporting entity’s financial position exchange eco resources with another,
b. INCOME and EXPENSES relate to reporting 2. Do not correspond or doesn't need an obligation
entity’s financial performance of another entity
A, L, E permanent accounts I, E are temporary accounts a. Physical objects, ppe, intellectual
(closed every yearend) property

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ASSETS 3. Established by contract or legislation - owning
- Present economic resources controlled by the debt instrument or an equity instrument or
entity as a result of past events owning registered patent
- Economic resource rights have the potential to LIABILITIES

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produce economic benefits. - Cash outflow, Present obligation of the entity to
a. Potential economic benefits no longer need to transfer an economic resource as a result of
be expected to flow to the the entity past events. Claims against the reporting entity.

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b. Produce cash inflows or avoid cash outflows Three criteria must be satisfied:
i. Using economic resource either individually a. Has an obligation
or in combination with other economic b. Obligation is to transfer an economic resource
resources to produce goods or services c. Obligation is a present obligation that exist as a
ii.

iii.
Using the economic resource to enhance
the value of other economic resource
Leasing th economic resources to another
part
D result of past events
Obligation - duty or responsibility that an entity has no
practical ability to avoid. Owed to another party.
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CURRENT LIABILITIES - expected to be settled within
c. ESSENTIAL CHARACTERISTICS OF ASSET
one year from the report date
i. Present economic resource
a. Accounts Payable (money owed by the business
ii. Economic resource is a right that has
and are payable near future to the
potential to produce eco. Benefit
vendor/supplier
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iii. Controlled by entity as result of past events

b. Notes Payable (promissory note)
CURRENT ASSETS - expected to realized cash within c. Unearned revenue (cash collected yet to be
one year from the report date or the normal operating delivered or performed for the customer)
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cycle d. Accrued Expenses

a. Cash and Cash equivalents (cash on hand, petty
cash) NON-CURRENT LIABILITIES - more than 12 months
b. Accounts Receivables (money owed by a. Bonds payable
customers, collectible in the near future) b. Mortgage payable
c. Notes Receivable (promissory note)
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d. Inventories (assets held for sale) EQUITY (network)

e. Prepaid Expenses(not yet incurred yet paid) - Claims – residual interest in the assets of the
NON-CURRENT ASSETS - not realized within 12 entity after deducting all its liabilities
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months a. Capital (investments made by the owner)

a. Property, plant and equipment (tangible assets b. Drawings (withdrawals, opposite of capital)
use in production process) PPE, machinery, c. Income Summary (temporary account
equipment, f & f building, land summarizes revenue and expenses
b. Intangible assets (identifiable, non monetary INCOME
assets lack physical substance (license, patent, - Increase in assets and equity, decrease in
copyrights, trademarks) liabilities,
a. Service revenue (earning of business)
 b. Sales Revenue (earnings in selling a. Depreciation of property , amortization
merchandise) (close in the book, depreciation)
c. Interest Revenue (bank deposits) allocation of prepaid rent, insurance
3. IMMEDIATE RECOGNITION
Revenue - sale of a car by a university
a. Outright expense, direstuhan ang
Gain - sale of a car as an inventory/ business
expense
EXPENSES b. Cost incurred is expensed of uncertainty
- Decrease in assets and equity, increase in of future economic benefits
liabilities

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DERECOGNITION
- Expenses capitalize -longer period of time,
- Removal of all or part of a recognized asset or
recognized as you used it
liability from an entity’s statement of financial
a. Cost of sales (direct cost attributable to the
position
merchandise sold to the customer)
- Removal of all or part of recognized asset or
b. Salaries and wages expense (paid to empl)

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liability from statement of financial position
c. Utilities expense (cost of electricity, water,
- ASET - loses control of all or part of asset
telecommunication and networking)
- LIABILITY - no longer has a present obligation
d. Taxes and Licenses (registration of buss)

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- Occurs when item no longer meets definition of
e. Doubtful accounts expense (allocated portion to
an asset
unpaid receivables)
- Asset - loses control of the previously
f. Depreciation expense (portion of property
recognized asset
charged as expense)
Income and expenses are elements of financial
statements relate to entity’s financial performance
RECOGNITION AND DERECOGNITION
D - Liability- no longer has a present

MEASUREMENT
obligation

- Recognized, values are also quantified in

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RECOGNITION monetary terms.
- Capturing for inclusion in the SFP meets the - Determination of this monetary value is knowns
definition of of one of the elements ALORE as measurement
- CARRYING AMOUNT - amount which A,L,O is - Correct measurement requires selection of
N

recognized in the SFP measurement basis. Identified feature of an item

SCI - only items that meet the definition of Income and being measured
Expenses 1. Historical cost
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2. Fair value
SFP - only items that meet the definition of Assets,
3. Current cost
liabilities, Equity
4. Value in use and fulfillment value
*if not recognized it is important to provide info in the
notes 1. HISTORICAL COST - monetary information about A,
L, R and E , using information derived from the piece
RECOGNITION CRITERIA - meets the definition of A,L,
that gave rise to them
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E in SFP
- Original value cost + transaction cost for
- Sale income recognition - recognized when
purpose information
earned
- Most common measurement basis since it
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- Expense recognition - recognized when incurred

provides objective information
MATCHING PRINCIPLE - Assets - reduced if impaired
1. CAUSE AND EFFECT ASSOCIATION - Liabilities - increased if they become onerous
a. Kung kelan ginagamit, inventory and 2. FAIR VALUE - value in the market, price would be
doubtful accounts received to sell an asset, or paid to transfer liability in an
b. Nabenta → commission orderly transaction
2. SYSTEMATIC AND RATIONAL ALLOCATION
3. CURRENT COST – cost equivalent cost, ito na value, 1. FINANCIAL CAPITAL
cannot be determined directly by observing prices in an a. Invested money/ invested purchasing
active market, must be determined indirectly by other power
means b. Monetary amount of the assets -
4. 1 VALUE IN USE - present value of cash flows - entity contributed by shareholders
expects to derive from the use of an asset and from its c. Historical cost and traditional concept
ultimate disposal adopted by most entities
d. Net income: occurs when nominal
4.2 FULFILLMENT VALUE - present value of the cash
amount of net assets end exceed

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flows. Entity expects to be obliged to transfer as it fulfills
nominal account of net assets at the
a liability.
beginning, after excluding the
PRESENTATION AND DISCLOSURE distributions
- Effective communication (enhances 2. PHYSICAL CAPITAL

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understandability and comparability, relevance, a. Non monetary,
faithful representation b. Quantitative measure of the physical
- Not duplicating info -> duplication = less under. productive capacity to produce goods
and services

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CLASSIFICATION
c. current cost - depreciations
- Sorting of assets, liabilities, equity, income,
expenses that shared similar characteristics FINANCIAL STATEMENTS
- Equity: legal, regulatory and other requirements - Informations accumulated and processed is
- Disclosed separately : share capital, preference
share capital, share premium, retained earnings
CLASSIFICATION OF INCOME AND EXPENSES
- Components of profit loss and components of
D periodically communicated to the users
- End product
- Structured financial representation
GENERAL PURPOSE FINANCIAL STATEMENTS
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other comprehensive income (statement of - Intended to meet the needs of the users
financial performance - Directed to all common users
- Primary source of info in the entity’s financial
COMPONENTS OF FINANCIAL STATEMENTS
performance
N

1. Statement of financial position

- Appropriately classified
2. Income statement
AGGREGATION 3. Statement of Comprehensive income
- Adding together assets, liabilities, equity income 4. Statement of changes in equity
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and expense that shared similar characteristics 5. Statement of cash flows

- Summarizing a large volume of detail, 6. Notes, comprising a summary of significant
summarized or condensed information accounting politics and other explanatory notes
CAPITAL MAINTENANCE (well-offness) OBJECTIVE OF FINANCIAL STATEMENTS
- 2 Approaches: TRANSACTIONAL & CAPITAL - Provide information about the entity's financial
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MAINTENANCE position and performance and cash flows in

- TRANSACTIONAL - traditional preparation making economic decisions
- CAPITAL MAINTENANCE - net income occurs
Provide info about the following
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after capital used

1. Assets
- Net income: distributed to its owners
2. Liabilities
“well off”
3. Equity
- Return OF capital: erosion of the capital
4. Income & expenses
invested
5. Contributions by the distributions to owners in
- Return ON capital: amount excess of their
their capacity as owners
original investment
6. Cash flows
2 CONCEPTS OF CAPITAL MAINTENANCE
FREQUENCY OF REPORTING - Identifiable monetary asset without physical
- At least annually substance
- If longer or shorter than one year it shall disclose - Patent, franchise, copyright, lease right,
- Period covered by the financial trademark, computer software, goodwill
statements (date)
OTHER NON CURRENT ASSETS
- Reason for using longer or shorter
- Advances to officers, directors, shareholder,
period (reason)
employee, abandoned property, long term
- Facts that amounts presented in the
refundable deposit
financial statements are not entirely

IG
comparable CLASSIFICATION OF LIABILITIES
1. CURRENT LIABILITIES
STATEMENT OF FINANCIAL POSITION
a. PAS 1 Parag 69:
- Assets, liabilities, equity
i. Expects to settle the liability within
- Investorym, creditors users analyzes SFP to
the normal operating cycle

H
evaluate liquidity, & solvency and need for
ii. Holds the liability primarily for the
additional financing
purpose of trading
CLASSIFICATION OF ASSETS iii. Liability is due to be settled within

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- The operating cycle the time between the twelve months after the reporting
acquisition of assets and their realization in cash period
- If not stated, it is assumed to be 12 month iv. Does not have a right to defer
1. CURRENT ASSETS
a. PAS 1 paragraph 66
i. Cash or cash equivalents unless
restricted to settle a liability for more
than 12 months
D settlement of the liability for at least
twelve months
2. NON CURRENT LIABILITIES
a. PAS 1 parag 69: all liabilities not
IE
classified as current is non current
ii. Holds the asset for the purpose of
b. Non current portion of long term debt
trading
c. Finance lease liability
iii. Expects to realize the asset within
d. Deferred tax liability
twelve months
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e. Long term obligations to company

iv. Expecs to realize the asset or intends
officers
to sell or consume within the entity’s
f. Long term deferred revenue
normal operating cycle
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2. NON CURRENT ASSETS DEFINITION OF EQUITY

a. Residual - A = L + E (exp version A = L + E (I -E)
b. Pas 1 paragraph 66 all other assets not - Residual interest, network
classified as current is noncurrent - Difference between the assets and liabilities
c. Include the ff: PPE, long term - PAS 1 parag 7: holders of instruments classified
investments, intangible assets, deferred as equity are simply known as OWNERS
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tax assets, and others - Owners equity for PROPRIETORSHIP

PROPERTY, PLANT AND EQUIPMENT - Partners equity for PARTNERSHIP
- PAS 16 paragraph 6 “tangible assets which are - Stockholders’ equity or shareholders equity for
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held by an entity for use,( production and CORPORATION

supply….) CURRENTLY MATURING LONG TERM DEBT
LONG TERM INVESTMENTS - Liability due to be settled within twelve months
- Asset held by an entity for the accretion of - Ex. insurance, notes payable in 5 years but
wealth… situation” terms” “conditions
- If hindi mababayaran obliged to pay all
INTANGIBLE ASSETS
- Refinance - external loan again
COVENANTS SOURCES OF INCOME
- Restrictions, or certain conditions, if breached a. Sale of merchandise - SEC
payable on demands (current liability) b. Rendering of services - SEC
- PAS 1 parag 74: current if they agreed after the c. Use of entity resources - other income (wala sa
reporting period operation of business)
- PAS 1 Parag 75: non current if the lender agreed d. Disposal of resources other than products -
on or before the end of reporting period other income
SHAREHOLDERS EQUITY COMPONENTS OF EXPENSES

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- Residual interest, measured by the excess of a. COGS or cost of sales
assets over liabilities b. Distribution costs or selling expenses (coca
cola)
NOTES OF FINANCIAL STATEMENTS
c. Administrative expenses (salaries)
- Narrative description or disaggregation of items
d. Other expenses (not normal expenses)
presented in the FS

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e. Income tax expense (penalties)
- Used to report information, in order to enhance
the understandability of FS CLASSIFICATION OF EXPENSES
- Purpose is to provide necessary disclosure 1. DISTRIBUTION COSTS

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required in the PFRS a. Constitute costs Directly related to
selling, advertising, delivery of goods to
FORMS OF STATEMENT OF FINANCIAL POSITION
customers
1. REPORT FORM
a. Downward sequence
2. ACCOUNT FORM
a. Assets shows in the left side while
liabilities and equity are show in the right
D 2. ADMINISTRATIVE EXPENSES
a. Constitute cost of administering the
business
3. OTHER EXPENSES
a. Expenses not directly related to the
IE
side
selling and administrative function
LINE ITEMS IN STATEMENT OF FINANCIAL
NO MORE EXTRAORDINARY ITEMS
POSITION
- PAS 1 parag 87: mandates that an entity shall
- PAS 1, parag 54: as minimum the face of the
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not present items of income and expense as

statement of financial position
extraordinary
- Common practice: current to non current
- PAS 1 parag 82: provides as minimum, shall
- PAS 1 Parag 57. Does not prescribed the order
include the following
EE

or format in which items are to be presented in

- Following shall be dissolves : profit or loss of the
the statement of financial position
period, total comprehensive income to non
Format in the united kingdom
controlling interest and owners of the parent
Non current assets equity
Current asset non current liab FORMS OF INCOME STATEMENTS
Current liabilities - PAS 1 parag 99, shall present analysis of
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expenses using classification either function of

INCOME STATEMENT
expenses to their nature, reliable and more
- Formal statement showing the financial
relevant
performance (profit/ loss, expenses, gains)
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1. FUNCTIONAL PRESENTATION
- Measured the level of income earned through
a. Classifies expenses according to their
utilization of its resources
function
- Results of operations
b. Also known as cost of goods sold
- TRANSACTION APPROACH - traditional
c. Shall disclose additional information :
approach Sales - expenses = net income
depreciation, amortization and employe
- Purpose: predicting future performance, ability
benefit cost
to generate future cash flows
 2. NATURAL PRESENTATION - Inflows and outflows
a. Referred as the nature of expense - Classified as operating, investing, financing
method activities
b. No longer classified as COGS rather in
OPERATING ACTIVITIES
c. Same nature grouped or aggregated
- Derived from the principal revenue producing
and presented as one item
activities
d. Longer version and detailed
- Transactions that enter into the determination of
WHICH FORM OF INCOME STATEMENT net income or loss

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- PAS 1 does not prescribe any format - Ex. sale of goods
- Parag 105 required to select the presentation INVESTING ACTIVITIES
that is reliable and more relevant - Derived from the acquisition and disposal of long
COMPREHENSIVE INCOME term assets and other investments
- Change in equity during a period result from - Involves non operating assets

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transactions FINANCING ACTIVITIES
- Components of profit or loss or income - Derived from the equity capital and borrowings
and expenses affecting net income of the entity

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- Others - Transactions - owners (equity financing),
PROFIT OR LOSS creditors (debt financing)
- Income - expenses = profit/loss - Involves non trade liabilities and equity
OTHER COMPREHENSIVE INCOME
- Not recognized in profit or loss or not shows in
the traditional income statement
- Ex, unrealized gain or loss, recognitions
D
NON CASH TRANSACTIONS
- Shall be disclosed, shown either in notes to
financial statements that prove. all relevant info
- Strictly a cash concept
IE
changes in fair value, re evaluation, - Ex. Acquisitions and conversions
remeasurements INTEREST PAID AND INTEREST RECEIVED
STATEMENT OF COMPREHENSIVE INCOME - PAS 7 parag 33: classified as operating cash
- Provide a more comprehensive information on flows enter into the determination of net income
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financial performance measured more broadly or loss

than the income as traditionally computed - Financing - cost of obtaining financial resources
- More and detailed information - Investing - return on investment
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- Financial institutions: operating

STATEMENT OF CASH FLOWS
- Summarizing the operating, investing and DIVIDENDS RECEIVED
financing activities of an entity - PAS 7 parag 33 dividend received - operating
- Provides information about cash receipts and cash flow - enters into the determination of net
payments during a period income
- Investing - return on investment
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- purpose : provide relevant information

CASH AND CASH EQUIVALENTS DIVIDENDS PAID
- Cash - cash on hand and demand deposits - PAS 7 Parag 34: paid shall be classified as
Q

- Cash equi - short term highly liquid investments financing cash flow - cost of obtaining financial
and readily convertible resource
- PAS 7 parag 7 short maturity/ acquired of three - Operating - assist users to determine ability of
months or less the entity to pay dividends out of operating cash
- Bank overdrafts : repayable on demand flows
- Fluctuates from being positive to overdrawn ACCOUNTING POLICIES
CLASSIFICATION OF CASH FLOWS
 - Specific principles, bases, conventions, rules - Change is treated with appropriate disclosure
and practices applied by the entity in preparing - Uncertainties → cannot be measured with
and presenting financial statements precision, only be estimated
- Shall select and apply same accounting policies - Required for: doubtful acc. Inventory
each period to achieve COMPARABILITY, obsolescence, useful life..
identify trends in position and performance
HOW TO REPORT CHANGE IN ACCOUNTING
CHANGE IN ACCOUNTING POLICY ESTIMATE
- Must be applied consistently for similar - Recognized currently and prospectively (if

IG
transactions and events necessary) by including it in income or loss:
- Change made when period of change
- Required by an accounting standard - Affects that period only
- Change will result in more relevant and - Future periods if change affects both
faithfully - Shall not be accounted for by restating amounts

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- Arises when entity adopts the GAAP which is of prior periods
different from one previously used by the entity - Prospective recognition: effect of change →
change is applied to transactions and other
EXAMPLES OF CHANGE IN ACCOUNTING POLICY

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events from the date of change in estimate
- Change in method of inventory pricing FIFO to
weighted average method PRIOR PERIOD ERRORS
- Change in cost model to revaluation model in - Omissions and misstatements in the FS for one
measuring property, plant and equipment
- Change from cost model to fair value in
measuring investment property
- Change to a new policy resulting from the
requirement of a new PFRS
D or more periods arised from failure to use or
misuse of reliable information
- Result of mathematical mistakes in applying
accounting policies, misinterpretations of facts,
fraud or oversight
IE
HOW TO REPORT A CHANGE IN ACCOUNTING HOW TO TREAT PRIOR PERIOD ERRORS
POLICY - Corrected retrospectively by adjusting opening
- Applied in accordance with transitional balances to retained earnings and affected
N

provisions therein assets and liabilities

- If contains no transitional provisions or changed - Comparative → prior period be restated to
voluntarily, change be applied retrospectively or reflect retroactive application
retroactively
EE

EVENTS AFTER THE REPORTING PERIOD

RETROSPECTIVE APPLICATION - PAS 10 parag 3 → defines events favorable or
- Resulting adjustment for change, shall be unfavorable occur between, between end and
reported as an adjustment to the opening FS issued
balance of retained earnings - Requires adjustment or disclosure
- Determined : beginning of the year of change
TYPES OF EVENTS AFTER THE REPORTING
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- Comparative info → prior period shall be

PERIOD
restated to conform
a. ADJUSTING EVENTS AFTER REPORTING
ACCOUNTING ESTIMATE PERIOD → provide evidence of condition that
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- Change in accounting estimate a normal exist at the end of reporting period

recurring correction or adjustment of asset and b. NON ADJUSTING EVENTS AFTER
liability - natural result of use of estimate REPORTING PERIOD → indicative of
- May need revision if changes occurs → result of conditions arise after end of reporting period
new info *** Examples of adjusting and non adjusting events on
- Revision - not relate to prior periods, not a the book ***
correction of error
 RIZAL LIFE AND WORKS
LESSON 1: RIZAL LAW - Fidel V. Ramos apply the memorandum order
247 na ipaghigpit ang pag iimplemennt ng Rizal
REPUBLIKA BLG. 1425 (RIZAL LAW)
law sa mga paaralan
- Act to include in the curricula the study of the life and
- (Jose P Laurel) allocation budget of 300,000
writings of rizal
- Print and distribute adequate copies of books

IG
- paglalakip/ pagpapaloob ng gawa, likha at katha ni
- English and main dialects (translations)
rizal (noli me, el fili) sa pribado/ publiko, hanggang
- Barrio councils (distributions)
sa kolehiyonng paaralann
- private/[public and state university should take up OBJECTIVES
the rizal sub) 1. Rededicate the lives of the youth for the ideas of

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freedom and nationalism
CIRCUMSTANCES OF THE BILL
2. (honor rizal) deeper understanding of
Post world war 2 (hapon)
contributions of rizal
1. Reconstruction - rebuild the nation

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3. Encourage the youth to the patriotic citizens
- Kabuhayan → Economy (trading, partnership)
4. Instill values of rizal to develop filipino character
- Education → curricula
a. Devotion to country through writings
- Infrastructure → (physical) school, building,
hospitals, buildings, churches, houses, roads,
bridges
- Political → political beliefs, improve the way of
pamumuno with trust and unity of people
D 5. Enjoin educational institutions to develop moral
character, personal discipline, civic conscience
and duties of citizenship
a. Civic conscience → awareness and
pakialam mapabuti ito
IE
(leadership)
Additional notes:
2. National Identity
- Noli and el fili or works and writings of jose rizal
- Nasakop us there are confusions in culture,
are eye openers for the youth to know the truth
values
N

- Nawawalan ng kasarinlan, beliefs as a Filipino LESSON 2: 19TH CENTURY

- Nature is an → abstract concept → not confined
CHALLENGES AND RESPONSES OF THE 19TH
in one area (regardless of loc)
CENTURY (context of Rizal’s time)
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PRO (AGREE TO THE BILL) - Historical context

a. Sen. Claro Recto - Understand and appreciate better the role of
b. Sen. Jose P. Laurel rizal in the making of filipino nation
c. Kasama din ang mga pari na taga ateneo - Development in the century when he lived and
worked
AGAINST
a. Simbahanng katolika (tuligsa sa simbahan anng OUTLINE
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sinulat ni Jose Rizal) Important changes of the century

b. Praile → sakin/corruption (system of the church) 1. Struggle for nationalism
- Use and abuse of power and position 2. Democracy (gradual spread of democracy)
Q

- Paningikil (pilit na magbigay ng 3. Industrial Revoliution → modernization

donasyon) 4. Advancement in science
- Indulgence:money making (fiesta, 5. Imperialism
patron, padasal) 6. New current in the movement of thought and
growing confidence on progress
INITIATIVES TO SUPPORT THE RIZAL LAW
1. STRUGGLE FOR NATIONALISM
NATIONALISM
 - Competition of nation/state 4. Equality
- New sense of identity
- Overthrow ABSOLUTISM and FEUDAL
- Political, social, economic factors in a nation
PRIVILEGES
- American Revolution
- French Revolution ABSOLUTISM (in comes to authority ) - absolute power
- feeling of oneness of the group with common / complete power and authority over a country
culture, ideas goals - Ex:king queen, walang nababali or no questions
- Distinction from other groups, develop pride for FEUDAL PRIVILEGES
group - Exemption from taxes

IG
- Willing to serve group and nation - Right to have a fish on certain lands
- Patriotic - pride in country - Ability to hold certain offices
- Rizal encourages studies about the - Right to dispose justice
philippines Throughout 19th century many people revolted vs rulers
REVOLUTION VS REFORM - Liberals (freedom from dominion; liberty, equality

H
and opportunity)
REVOLUTION
- Desire for identity - people who led for revolution
- Ex. president iooverthrow at palitan
Latin american colonies which freed themselves

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- EDSA 1 (Marcos), EDSA 2 (Estrada) EDSA 3
1. Simon de Bolivar - freed BOLIVIA,
(Gloria, paid “basta”)
COLUMBIA, VENEZUELA
REFORM 2. Jose San Martin - Freed SOUTH SOUTH
- Nandun pa same president but you want change
or improvement
- Reason: love for country
Rizal encourages more studies about the philippines
D AMERICA
2. SPREAD OF DEMOCRACY
- Growth of nationalism led to fight for democracy,
human rights and fundamental freedoms
- FRENCH REVOLUTION - Brought laws on
IE
- Remember our roots
democracy (right to vote)
- Love for country - know more to love more
- Democracy succeeded through
FRENCH REVOLUTION revolution; establishment of 3rd French
- Napoleonic war republic
N

- Bawat dynasty may monarch - abuse of power - ENGLAND - extension of suffrage(rigth to vote -
VALUES IN FRENCH REVOLUTION babae have no right to vote)
1. LIBERTY - Abolished slavery
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a. Freedom - doing something freely - Established cabinet system

specific individual - Public education
b. Freedom of speech - Prohibited employment of women and
c. Freedom of press children below 10 years of age
d. Freedom of arbitrary arrest *EFFECTS OF SECRET BALOT
2. EQUALITY - Hindi nakikita sino ang binoboto para hind
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a. Same or equal resources or imajudge

opportunities - Pwede or prone na madaya ito
b. EQUITY - resources and opportunities, - Belgium - very liberal constitution
Q

needed to reach an equal outcome - Australia - introduced the secret ballot

3. FRATERNITY - US - american cicl war ended slavery; slow
a. Brotherhood democracy in spain, italy, russia and philippines
b. Care for each other
3. EFFECT OF INDUSTRIAL REVOLUTION
VALUES IN AMERICAN REVOLUTION - Shift from hand work to machine work
1. Civil rights / natural rights (in born) - Shift from domestic system to factory system
2. Responsible citizenship → responsible, knowing Ex. newspaper by hand → stamp nalang by had
rights as a citizen (paying taxes) - Began in England in the 17th century or earlier
3. Liberty
 - Revolution in manufacturing (sewing machine, 4. CATHOLIC CHURCH : industrialization is evil - it
spinning jenny etc) upholds (nawawalan) human rights
- Revolution in transportation (inventions of steam DUTY OF PUBLIC AUTHORITY TO PREVENT AND
boat, steam locomotive, airplanes, automobiles, PUNISH INJURY - has a right to regulate use of private
ballons) property
ADVANTAGES AND DISADVANTAGES OF ADVANCEMENT OF SCIENCE
INDUSTRIAL REVOLUTION - ‘To te jesuits the philippines owes here dawning
- Faster productivity system of instruction in the natural sciences, the
- Owner - yayaman (study overseas in prestigious soul of he 19thh century

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schools) - Rizal, noli me tangere
- Tauhan - decrease employment rate - Interest in the sciences (systematized
- Production of carbon dioxide (pollution) experimentation)
- Rural to urban migration - RESEARCH
- Urbanization → people shifting to urban results - MEDICINE

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to overcrowding and unsanitary effects - Louis Pasteur - discovered germs
- Losing one’s identity (santos footwear) acaused diseases in man and animals
(pasteurized milk)

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- Revolution in communication (telephone,
- Robert Koch - Discovered germ that
telegraph, cable newspapers
caused anthrax, developed inoculation
- Improvement of standard of living – rose 2
to prevent it
classes capitalist and laborers
-

-
-
Encourages migration - transportation made it
easier; better socio political conditions
Increase in population
Stimulation of NATIONALISM
D - Joseph lister: Discovered antiseptics
which prevents infections
- John Dalton: atomic theory
- Marie Curie: element radium
IE
- Brought people close - modern FOCUS ON EMPIRICISM
communication and transportation - Focus on sicene/ facts
- Realized common problems and - Religio not the only basis of the truth; lessened
aspiration its influence; rizal was also into the siceces as a
N

- Need for loser union to solve their inventor and scientist

problems MODERN IMPERIALISM STARTS A PROCESS
GROWTH OF LIBERALISM 1. IMPERIALISM
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- LAISSEZ FAIRE - gov doesn't interfere sa a. Activity of a nation in extending its

kalakalan , they only maintain peace and protect control and authority beyond its
investment in foreign counrties to enforce territorial boundaries through acquisition
contracts, protect priavate industries of new territories
- “Let well alone policy” b. Before maniwala need may pruweba
RESPONSES TO GROWING SOCIAL PROBLEMS - Desire of ‘civilized nation’ to rule over’ weak or
U

1. LIBERALS : laissez faire - unemployment backward people. Why?

increased - ECONOMIC - raw materials, spices,
2. SOCIALIST : govt should manage and own markets for produce
Q

means of production for benefit of all not only - POLITICAL - for national defense
few individuals - RELIGIOUS - spread religion
a. No democracy if capitalist continue HARM OF IMPERIALISM: modern imperialism
controlling industries 1. EXPLOITATION OF NATURAL RESOURCES
3. COMMUNISM: Abolition of private property, 2. RACIAL DISCRIMINATION
abolition of inheritance in land, centralization of 3. DIVIDE AND RULE POLICY - promoted disunity
means of production (owned by the government)
a. Confiscation of propteryy of all ADVANTAGES
emigrants and rebels 1. Aroused spirit of nationalism among antives
 2. Demanded for national identity - Malalang dagok sa ambisyon ni
3. IDEAS of nationalism and democracy form the emperor Napoleon III na sakupin ang
west altin america
GROWING CONFIDENCE IN PROGRESS INSPIRES ITALYA
OPTIMISM - Pinatalsik ang sunadlong austriano at pranses
a. Democracy - several reforms in the government - Pagtatg ng kaharian : pamumuuno ni HAring
b. Money on public education Victor Emmanual
c. Higher education for women
PRUSIANO
d. Seinece led to progress in businesses

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- Leader: otto van bismarck
e. Literature centered on life of the time (noli)
- Tinalo ang pransya
f. Growing feeling of nationalism
- ENERO 18, 1871 : pagatatag ng german emprie
g. Individual enlightenment
sa pamumuno ni Haring Wilhelm ng Prunsia
GOD, GOLD, GLORY
INGLATERA

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- religion
- Sinakp ang Ceylon (sri lanka), maldives, aden,
- Richness
malayon, at south pacific
- More countries more powerful are u
1858 - 1884

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LESSON 3: - Sinakp ng pransya → vietnam,cambodia, laos
SI RIZAL SA IKA-19 NA SIGLO NG MUNDO AT - DUTCH → pinaalis ang mga portuguese at
PILIPINAS kastila sa East indies
PEBRERO 19,1861
- Apat na buwan bago ipanganak si rizal
- ALEXANDER II (1855 - 1881)
- Pinuno ng rusya (liberal)
D - Pinangalanang netherlands east indies
(Indonesia)
RUSYA nasakop ang..
- Siberia, kamachatka, kuriles at alaska na
IE
- Pagpapalaya sa 22,500,000 ibinenta sa estados unidos noong 1867 sa
manggagawa, taong namamahala sa halagang 7,200,000 dollars
kanluran - 1865-1884 pagsakop ng muslim khannates ng
RIZAL bokhara, khiva at kokand ng central asia
- Pagsama sa inglatera at pranses sa pagsakop
N

- HULYO 19, 1861 - kasidhian ng gyera sibil ng

america (pangaalipusta sa negro) ng manchuria
- Magawa ang 5,800 miles trans-siberian
railway (pinaka mahabang riles sa
EE

ABRIL 12, 1861 (malaking kaguluhan)

- Pagproklama ni Pres. Lincoln ng Estados mundo)
Unidos DIGMAAN NG JAPAN AT TSINA (1894- 1895)
- Pagpapalaya ng mga negro sa pang- - Talo ang tsina at pagsakot ng formosa (taiwan)
aalipin (Septyembre 22, 1862) at pescadores noong 1910
MAY 15, 1867 - Sinakop ng japan ang korea
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- Talunin ng mexicans - pamumuno ni Pres Benito AGAWAN NG ALEMANYA AT ESPANYA SA

Suarez sa tulong ni Lincoln CAROLINES AT PALAUS ARCHIPELAGOS
- Maximillian ng astria (leader ng - Payag sa desisyon ni Pope Leo XIII
Q

sundalong pranses) - Ang pagaari at sa espanya, pagbigay

- Puppet mexican emperor (ni karapatan sa almenya sa kalakalan at
napoleon III sa battle or pagtayo ng coaling statio
queretaro
ESPANYA
HUNYO 19 1867 (ika-6 taong anibersaryo ng - Nagalsa at nakalaya : paraguay (1811),
kapanganakan ni rizal) Argentina (1816), chile (1817), colombia at
- Bitayin si Emperor Maximillan ecuador (1819) latin amera (costa rica,
honduras, guatamela, el salvador at nicaragua),
 ng central amerika (1821) venezuela (1822), -Friars are influential and powerful that
peru (1824), at bolivia at urugay (1825) they practically ruled the philippine
- Basnang patuoy ang pagmamalabis (cuba, 5. ENCOMIENDA SYSTEM
puerto rico at pilipinas) - Forced by the spanish colonizers to
acept spanish culture and religion
ANG PILIPINAS NOONG PANAHON NI RIZAL
6. ABANDONMENT OF MERCANTILISM
- Pagtayo ng pamilihan para sa produkto ng
- MERCANTILISM - country’s wealth and
silangang asya at maynila
power are measured in its stock of gold
- VENTURA DELOS REYES : kinatawan sa
and silver
cortes ng espannya (1811) pautulin ang

IG
- Trade should be conducted
kalakalan ng galleon sa manila → monopoliya,
within a certain country and its
pagkasira ng likas na yaman, di makatarungang
colonies
pagtrabaho, mabaga na pagunlad
7. LAISSEZ FAIRE
SPANISH IN THE 19TH CENTURY - Free Market Trade

H
- POLITICAL INSTABILITY IN SPAIN - Countries and the colonies began
- 1830 - spain’s american colonies trading with one another
secedded and become independet - Merchants began trading freely

U
states with exception of CUBA and - Demand for philippine products such as
PUERTO RICO SUGAR, COFFEE, RICE, and
- Isabella II and CHarles (Carlos V) - ferdinand’s TOBACCO
daughter and son
- CARLIST WARS - were series of civil wars
- Canaanite system or Rotativism
- Liberals and conservatives in spain took
turns during spanish administration
D
ECONOMIC SITUATION (negat pos of mid class)
- Rising of middle class in the colony
- Middle class families were able to acquire
higher education
IE
- Enlightenment of ideas
THE PHILIPPINE DURING RIZAL’S TIME
ADMINISTRATION
SPANISH RELATIONSHIP WITH FILIPINO - Unitary as policies implemented by colonial
- maltreatment (free labor) administrators from luzon to mindanao
1. POLO Y SERVISIO (forced labor)
N

emanated from the manila, the seat of the

- w/o compensation 16-60 years old male central government.
40 days free labor
GOVERNOR- GENERAL
- Rebuilding of infrastructure (churches,
EE

- Head of the spanish colonial government in the

schools, roads, bridgesa0
country
- Workers called PONETAS
- Vice royal patron over religious affairs
- 1844 - 15 days a year
- Actos acordados
- BAD EFFECTS: lessened male population ,
relocation to diff places, separation from family LOCAL GOVERNMENT UNITS (provinces, towns,
2. INDULTO DE COMMERCIO barrios, cities)
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- Law giving right to spanish officials to PROVINCIAL GOVERNMENT (provinces)

buy rice and tobacco at the price they 1. ALCADIA → alcalde mayor
prefer a. Under spanish control: 300 a month
Q

- Privilege given to aklade mayors to b. Rep of spanish king and the gov gen
control price and business practice c. Implement laws and supervised the
3. INQUILINO SYSTEM (manual labor) collection of taxes
- Tenant system d. Indulto de commercio - licensed to trade
- Qualities system of tenants right to use 2. CORRIGIMIENTO → correigidor
lands in exchange for rent a. Governed the provinces that were not
4. FRAILOCRACY yet entirely under spanish control
- Government of friars / rule of friars
 b. Privilege: small salary, indulto de - UST - medicine, - obsolete (outdated /
commercio or right to participate in the old-fashioned)
galleon trade - Pharmacy, theology (study of God),
philosophy, canon civic law
MUNICIPAL GOVERNMENT (town)
- Soiree - get to know
1. PUEBLOS
- Co education - combination of girls and boys
2. GOBERNADORCILLO
- Exclusive - girls only or boys only
a. As the town executive, his principal
responsibility was tax collection SECONDARY SCHOOLS (FOR BOYS)
- First established schools

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BARRIOS (baranggay) → CABEZA DE BARANGAY -
- Augustinians built the first school situated in
head of the barangay
cebu in 1565
CITY → during the spanish regime was called - Fist college school “colegio de san ignacio”
AYUNTAMIENTO - Established by the jesuits in manila
- CABILDO - or city council composed of a city 1589, also in cebu in 1595 (san

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mayor, councilors, chief constable and a idelfonso)
secretary - 1601 - colegio de san jose
SPANISH FRIAR - key figure in local administrative - 1589 “ Escuela pia”

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set-up. Supervising representative of the spanish - UST opened 1611 → dominicans
government for a ll local affairs - Letran (intramuros)
- Ruler of town, local school , health inspector and - Ateneo municipal escuela pia
inspector of the accounts of the goernadorcillos
and cabeza de barangays
- Approval required in census lists, tax lists, list of
army conscript and register of births deaths and
D - Colegio de sto tomas
SCHOOL FOR GIRLS
- “Colegio de Santa Porciana” - 1589
- 1632 - colegio de santa isabel
IE
marriages - Religious congregations established
GUARDIA CIVIL - delas with the outlaws and reegades, - La concordia
filibusteros and erehes - Santa rosa
- Santa catalina
THE SOCIAL STRUCTURE OF FILIPINO SOCIETY
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- Mang mang - memorized w/ explaining

- Feudalism
- Encomienda system WEAKNESSES OF THE SCHOOL SYSTEM
* The opening of the Suez Canal brought the Philippines - Limited education
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closer to Spain and Rizal's generation made the most - Poor student were deprived of education
out of it - More focused on leadership of friars → control
- Irrelevant curriculum
EDUCATION
- Absence of academic freedom
- Discrimination
- Limited / obsolete classroom facilities
- Based in favor of spanish students
- Racial prejudice (discrimination for girls)
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- Unequal educational opportunities

- Overemphasis on religion
- “Rich student”
- Inadequate instructional materials
- Imposing spanish culture
- Absence of academic freedom
- Putting aside the importance of
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- Racial prejudice against the FIl school

philippine culture
- Control in education - religion (forced beliefs, PUBLIC EDUCATION FOR THE NATIVES BEGIN
used to abuse fil students) EDUCATIONAL DECREE 1863
- First educational system for students in the
PAROCHIAL SCHOOL
country was established (one elem school for
- Centered on teaching of fear of God and
girls in each town
obedience to the friars
- Provide school institutions for boys and girls in
COLLEGE every town
 - Spanish schools started accepting filipino
students
- Normal school was also established
- Friars contributed the education system during
the spanish times
- Missionaries that took change in teaching
condition and maintaining rules an regulation
imported to the students
- Exclusive for spaniards, filipino able to enter

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shool in the late century

RACIAL HIERARCHY
1. PENINSULARES - spaniards born in spain
2. INSULARES - spaniards born in phil

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3. PRINCIPALIA - rizal spanish, mestizos chinese,
middle educated nakakaangat na phil
4. INDIOS - full blooded austronesians, natives

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D
IE
N
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SUMMARY
1. Peninsulares insurales
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2. Spanish mestizos, principalia, chinese mestizos

3. Indio or natives
Additional nots:
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Rizal - Green Field “Luntiang kabukiran”

Manila
UNITARY AND POWER - being united that have the
same aims and there is one in power, it is important to
use the power to have unity among the communi
 IT APPLICATION TOOLS IN BUSINESS
- Improve operations, provide better customer
1.TOP 10 USE CASES OF BLOCKCHAIN service, create pesonalized marketing
TECHNOLOGY campaigns, take other actions - ultimately
increase revenue and profits
BLOCKCHAIN
- Hold a potential competitive advantage over

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- Distributed dataaes or ledger shared among a
those that dont- able to make faster and more
computer network’s nodes
informed business decisions.
- Crucial role in cryptocurrency systems,
maintaining a secure and decentralized records THE SIX Vs OF BIG DATA
of transactions not limited to cryptocurrency - 3Vs: volume, variety and velocity

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- Used to make data in any industry immutable - 1. VOLUME - amount of data from myriad sources
term to describe inability to be altered 2. VARIETY - types of data: structured, semi-
structured, unstructured
a. Feasible Payments

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3. VELOCITY - speed at which big data is
b. Creating Smart Contracts
generated
c. Internet of things (IOT)
4. VERACITY - degree to which big data can be
d. Real Estate
e.
f.
g.
h.
Personal identity safety
Logistics
Entertainment Industry
Education
D trusted
5. VALUE - the business value of the data
collected
6. VARIABILITY - ways in which big data can be
used and formatted
IE
i. Healthy care
j. Non fungible tokens 5.COMMON CHARACTERISTICS OF INDUSTRY 4.0
a.INFORMATION TRANSPARENCY
2.CHALLENGES OF INDUSTRY 4.0
- Provide business with vast amount of useful
a. Security
information to make decisions. Possible- due to
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b. High degree of reliability and stability

colle ction of vast amounts of data and
c. Maintaining integrity with minimum human
information
supervision
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d. Job oss b.TECHNICAL ASSISTANCE

e. Lack of experience and skilled manpower - Able to make business decision and solve
problems with assistance and support of Ind 4.0
3.IMPACT OF INDUSTRY 4.0 IN BUSINESS
tech
a. Decreasing ned of labor workers
b. Real-time decision making c.DECENTRALIZED DECISION MAKING
c. Improve quality and spending on innovation - Sllow business make decision both within and
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d. Ability to predict consumer behavior outside the organization - accessing info

e. customization combining local and global information
4.V’s OF BIG DATA d.INTEROPERABILITY (below)
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BIG DATA
6.WHAT IS INTEROPERABILITY
- Combination of structure, semistructured and
- Fluid exchange of information across
unstructured data collected - cna be mined for
platforms and devices through a
information and used in machine learning projects,
unifies/common format
predictive modeling and other advanced analytics
7.SYSTEM UNIT
applications
IMPORTANCE
 - Houses primary devices that perform operations are kept so they can quickly reached by the
and produce results for complex calculations. device’s processor
- Includes: Motherboard, CPU, RAM - case the - Main memory - much faster to read from and
devices are housed write than hard drive
- Performs majority of the functions computer
12. ROM BIOS
required to do
- Read only memory
- “System unit” differentiate between the computer
basic input output Sytem
itself and its peripheral devices (keyboard,
(ROM BIOS)
mouse and monitor)
- Basic input/ output - a

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- Knows as CHASSIS or TOWER in layman’s
program stored in nonvolatile
terms
memory such as ROM
8.MOTHER BOARD - First program that
executed when a computer is
- Printed circuit board and powered up

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foundation of a computer that is
13. A.I.
biggest board in com chassis
ARTIFICIAL INTELLIGENCE/ ROBOTICS
- Allocates power and allows

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- About systems capable of mimicking human
communication to between CPU,
intelligence. Designing and building machines
RAM and all other hardware
and software that exhibit human like intelligence
components
- Perform task that would usually require human

9.MOTHERBOARD BATTERY
- Provides power to the
Complementary Metal Oxide
D
14.
intelligence. These include tasks include tasks
like understanding natural language, recognizing
patterns, problem-solving, and learning
MACHINE LEARNING
IE
Semiconductor (CMOS) chip,
- A subset of AI where machines learn and act
- Information about all
without human intervention
system’s configuration (hard disk,
date and time, etc.)
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- Provides power even off -

allows to save all settings (last up to
five years, more computer used, longer battery
will last)
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10. PROCESSOR
- Integrated electronic circuit
that performs calculations that run a
computer
- Performs arithmetic, 15. MIXED REALITY (MR)
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logical, input/output - other basic - Combination of VR and AR where real world and
instructions passed from an OS digital objects interact
- Processes are dependent
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on the operations of a processor 16. CYBER SECURITY

11. RAM - Practice of protecting systems, networks
and programs from digital attacks
- Computing - Cyberattacks, aimed at accessing,
device where the changing or destroying sensitive infor
operating system, - Extorting money from users via
application programs ransomware / interrupting normal
and data in current use business processes
 OBLIGATION AND CONTRACTS

BRANCHES OF GOVERNMENT
a.) LEGISLATIVE- Makes law (House of
Representatives and Senate)
b.) JUDICIARY- Evaluates laws (justices →judges)

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c.) EXECUTIVE- Execute/ Implement laws (president →
executive secretaries)
HIERARCHY OF LAWS
1. CONSTITUTIONAL LAWS

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a. All laws should be emanate or in
accordance with constitutional laws
2. REPUBLIC ACTS

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a. Laws enacted by congress
3. EXECUTIVE ORDERS
a. President to executive secretaries
4. ORDINANCE
a. City laws (Counselors)
: the ordinance should be in accordance or followed by
the republic act, RA is emanate to the Consti laws
D
ESSENTIAL REQUISITES OF AN OBLIGATION
1. PASSIVE SUBJECT (Debtor- obligor To give, do
IE
*if not the ordinance or the RA is VOID or not to do, bound to fulfill the obligation)
2. ACTIVE SUBJECT (Creditor - obligee,
?? WHAT IS LAW ??
entitled/right to demand)
- Legislative pronouncement of the rules which
3. OBJECT OR PRESTATION (subject matter of
should guide one’s action in society.
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the obligation, promise, observed by th debtor)

FOUNDATIONS AND CHARACTERISTICS a. Reciprocal obligations - parties are
- Created by human intellect debtors and creditors to each other
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- Regulate the relation of human beings within a 4. JURIDICAL OR LEGAL TIE (why? Desire of
society money)
- Defining the right and impose restrictions Conclusive presumption of knowledge of law - ignorance
- Rule of human conduct of law excused from compliance therwith
- promulgated by competent authority
ARTICLE 1156. AN OBLIGATION IS A JURIDICAL
- Obligatory
NECESSITY TO GIVE, TO DO, OR NOT TO DO.
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- General observance
CIVIL CODE Juridical Necessity - if non compliance, courts of justice
- Civil laws are codified may be called upon for its fulfillment
- Covers relation of family property,
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members of society Civil obligations - gives creditor or obligee the right to

*19 of Civil Code Don't abuse the right of other purpose enforce performance (pwede kasuhan)
*IMMORAL = ILLEGAL
*organization of family ( marriage ) family code Natural obligations - Based on equity and natural law, no
right of action
FORMS OF OBLIGATION
- Manner in which obligation is manifested
 - Oral or in writing 3. QUASI-CONTRACTS (ART. 1160)
a. Prevention of unjust enrichement
BRANCHES OF CIVIL LAW b. (no consent), lawful and voluntary and
1. CRIMINAL LAWS → Revised penal code, unilateral acts by virtue, no one will be
penalty civil liability (imprisonment) unjustly enriched or benefited at the
2. COMMERCIAL LAWS → Partnership laws expense of another
3. CIVIL LAWS → The new civil RA 386 c. NEGOTIORUM GESTIO: voluntary
management, without the knowledge or
KINDS OF OBLIGATIONS
consent of the latter

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d. SOLUTIO INDEBITI: Payment by
1. VIEWPOINT ON SANCTION
mistake, unduly delivered through
A. CIVIL OBLIGATIONS
mistake (obliged to return)
- Demand letter to run 6(written) or 10(oral) years
4. DELICTS (CRIMES)
- Right to action to compel performance of

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a. act or omission punishable by law, civilly
- Legal action, due process, let the court
liable
order to pay you
5. QUASI-DELICTS (TORTS)
- If due maturity date → natural obli
a. Culpa aquiliana or tort, caused damage

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B. NATURAL OBLIGATION
to another, there being fault or
- Not grant right of action, voluntarily paid
negligence
- Previously civil obliglation
b. No contractual relation between the
C. MORAL OBLIGATION
- No enforcement / compel
2. VIEWPOINT OF PERFORMANCE
a. Positive - to give or to do
D parties
c. Except fortuitous events
REQUISITES
1. Act or omission
IE
b. Negative - not to do 2. Fault or negligence
3. Damage caused
3. VIEWPOINT OF SUBJECT MATTER 4. Direct relation or connection of cause
a. Real Obligation - to give and effect,
b. Personal Obligation - to do or not to do 5. no pre existing contractual relation
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i. Positive- obligation to do or render between the parties

service
ARTICLE 1160. Obligations derived from quasi
ii. Negative - obligation not to do
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contract (types of Quasi Contracts, Art 2144, 2154 of

4. VIEWPOINT OF PERSONS OBLIGATED TO civil code)
PERFORM - Negotiourum gestio, solution indebiti
a. Unilateral - one are obliged to compel
ARTICLE 1161.Civil obligations arising from criminal
b. Bilateral - where both parties obliged to compel
offenses shall be governed by the penal laws,
i. Reciprocal
- 2 types of cases, civil and criminal case, criminal
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ii. Non- Reciprocal

cases punishable/ offenses
ARTICLE 1158. Obligations derived from law
ARTICLE 1162. Obligations derived from
ARTICLE 1159. Obligations arising from contracts
quasi-delicts shall be governed by the provisions of
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Chapter 2, and by special laws

SOURCES OF OBLIGATIONS (ART. 1157) LCQAQ
- (Art 1093) Crimes involved or to distinguish if
1. LAW (ART. 1158)
quasi-delicts
a. Obligation provided because of law
- Committed a breach in the obligation/ contract,
2. CONTRACTS (ART. 1159)
shall be equitably tempered by the court
a. Both parties are tied by a contract.
- Intentional: (crime) Punishable
napagusapan/ agreement, obligation
- Unintentional: (quasi) compensated
needed to compel
ARTICLE 1163. Every person obliged to give c. Civil - buildings rent, dividends
something is also obliged to take care of it with the
Real Right - (whole world) ownership sa bahay, legal
proper diligence of a good father of a family, unless
basis, enforceable against the whole world
the law or the stipulation of the parties requires
a. Specific real obligation - to deliver a determinate
another standard of care
thing (remedies: demand specific performance,
- To give (delivery) extra ordinary diligence
rescission or cancellation, payment of damages)
- Pag binigyan ka pangalagaan mo like a good
b. Generic Real obligation (obligation to edliver a
father of a family
generic thing (remedies: same as specific but no

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payment to damages rather CAN BE
SPECIFIC OR DETERMINATE THINGS
PERFORMED BY A THIRD PERSON)
- Segregated among other the same class
Personal Right - (ownership as pony) enforceable
- Remedy: obligor bound to comply, deliver +
against a particular person, namely the other party to the
damages
contract.

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GENERIC OR INDETERMINATE THINGS
- Cannot be pointed out with particularity ( money Real obligation - to give
is generic) Positive obligation - to do
Negative obligation - to not do

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- Class or genus (genus never perishes)
- Remedy: deliver the same kahit ibang brand/ ARTICLE 1165. When what is to be delivered is a
average quality determinate thing, the creditor, in addition to the
right granted him by Article 1170, may compel the
*limited generic - “one of my”

Duties of debtor in obligation to give a determinate

things
1. Preserve the thing (good father)
D
debtor to make the delivery.
● If the thing is indeterminate or generic, he
may ask that the obligation be complied with
at the expense of the debtor
IE
2. Deliver the fruits of the thing (perfection or ● If the obligor delays, or has promised to
delivery → credito) deliver the same thing to two or more person
3. Deliver the accessions and accessories (not who do not have the same interest, he shall
needed for the principal thing to function) be responsible for any fortuitous event until
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4. Deliver the thing itself he has affected the delivery

5. Answer for damages in case of nonfulfillment or Types of Determinate things
breach a. Specific - branded products/ specific products
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included in the contract/ agreement - if perished

Duties of debtor in generic things
there is no obli to repay
1. Deliver the thing which is of the quality intended
b. Generic - general products/ not specific (class/
by the parties taking into consideration the
genus)
purpose of the obligation
2. Be liable in case of fraud, negligence, delay, in
REMEDY FOR:
performance of obligation or contravention
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- SPECIFIC THING: liable for damages if lost

(violation) of he tenor thereof
- GENERIC THING: replace w/ average quality
ARTICLE 1164.The creditor has a right to the fruits of
the thing from the time the obligation to deliver it DELIVERY OF FRUITS: (obligation
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arises. However, he shall acquire no real right over it - Before the delivery (debtor)
until the same has been delivered to him. - After the delivery (creditor)
Types of fruits *fruits is born
a. Natural - (kusa) spontaneous product of soil and
animals (no human labor included) DEBTOR LIABLE
b. Industrial - Produced by and cultivation or labor, Determinate → Compel for delivery, Demand damages
with the help of human labor
Indeterminate → Ask to comply in his experience,
Payment for damages (1170)
ARTICLE 1169. Those obliged to deliver or to do
ARTICLE 1166. The obligation to give a determinate something incur in delay from the time the
thing includes that of delivering all its accessions obligation judicially or extrajudicially demands from
and accessories, even though they may not have them the fulfillment of their obligation
been mentioned However, the demand by the creditor shall
- Lahat kasma/ isahang package (car- aircon is an not be necessary in order that delay may exist;
accessory yet kasama siya) 1. When the obligation or the law expressly so

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ACCESIONS - produced by a thing declares;
ACCESSORIES - embellishement 2. When from the nature and circumstances of
the obligation it appears that the designation
ARTICLE 1167. If a person obliged to do something, of the time when the thing is to be delivered

H
fails to do it, the same shall be executed at his cost or the service is to be rendered was a
The same rule shall be observed if he does it controlling motive for the establishment of
in contravention of the tenor of the obligation. the contract;
Furthermore, it may be decreed that what has been 3. When demands would be useless, as when

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poorly done be undone the obligor has rendered it beyond his power
- (obligation to do) pinapagawa or obligation is to perform
gawin based sa contract, walang dagdag bawas In reciprocal obligation, neither party incurs
- Positive personal obligation
- Remedies of creditor in positive personal
obligation, sanction due process
- Breach of the contract/ agrement: remedy,
D
in delay if the other does not comply or is not ready
to comply in a proper manner with what is
incumbent upon him. From the moment one of the
parties fulfills his obligation, delay by the other
IE
additional payment for damages begins
- (example: david pomeranz singer then hindi nag -
show up then u can demand ot report to pay for MEANING OF DELAY (MORA)
damages,hindi ung ipapasa mo lang sa iba - Distinguish between ordinary delay and legal
(payment for damages) delay (default or mora)
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1. ORDINARY DELAY - Mere failure to perform an

REMEDY: obligation on time
CREDITOR’S RIGHT 2. LEGAL DELAY OR DEFAULT OR MORA -
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- Recover damages if fails to perform obligation failure to perform an obligation on time which
- Performed but in contravention failure constitutes a breach of the obligation
- Undome in debtor’s expense GENERAL RULE: NO DEMAND NO DELAY
- Demand damages (1170)
KINDS OF DELAY OR DEFAULT
ARTICLE 1168. When the obligation consists in not 1. MORA SOLVENDI - delay on part of debtor (to
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doing, and the obligor does what has been forbidden give, or to do)
him, it shall also be undone at his expense 2. MORA ACCIPIENDI - delay on the part of
- (obli to NOT to do) forbidden, negative personal creditor to accept the performance of the
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obligation obligation (para dire diretso ung interest lumaki

- No sanction no report utang)
- Obligasyon mong wag gawin yun pero ginawa 3. COMPENSATIO MORAE - delay on creditor and
- Example: blocking the right of way , you still do it debtor, reciprocal obligation (sale)
kaya “it shall also be undone at his expense” *There is no delay in a negative personal obligation
- INVOLUNTARY SERVITUDE: Art III bill of rights, REQUISITES OF DELAY or default by the debtor (all
(forced to work against his or her will, with little must be present)
or no control over working conditions)
 1. Failure of the debtor to perform his (positive) d. Demand would be useless (negligence the
obligation on the date agreed upon demand is useless rather you are liable for
2. Demand made by the creditor (not mere damages)
reminder or notice). May be judicial (complaint e. When there is performance by a part in a
filed in court) or extrajudicial (made outside of reciprocal obligation (sale)
court, orally or in writing)
3. Failure of the debtor to comply with such ARTICLE 1170. Those who in the performance of
demand their obligations are guilty of fraud, negligence, or
*creditor has the burden to prove that demand has been delay and those who in any manner contravene the

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made tenor thereof, are liable for damages
EFFECTS OF DELAY a. Fraud (deceit or dolo) 1171
1. MORA SOLVENDI (debtor) b. Negligence (fault or culpa) 1172
- Guilty of breach or violation, liable to the c. Delay (mora)

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credit for interest (obligation to pay money) d. Contravention of the terms of the obligation
or damages from the date of demand (no
demand no delay) ARTICLE 1171. Responsibility arising from fraud is
demandable in all obligations. Any waiver of any

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- Liable even fortuitous event
- Before and after the event you are action for future fraud is void
NOT liable
- If a demand is given before the a. FRAUD
fortuitous event or in delay then
LIABLE
- If generic, still liable even tho loss
due to a fortuitous event, and
D - Bad faith, intentional evasion of the normal
fulfillment, malice or dishonesty
- Waiver for future fraud VOID
- Waiver of the past fraud VOID
IE
compelled to deliver the thing of - Waiver future negligence(eggs) VOID
same kind - Waiver of past negligence VALID
2. MORA ACCIPIENDI (creditor) TWO KINDS OF FRAUD (DOLO)
- Guilt of breach, liable for damages 1. Casual fraud (dolo causante)
- Inducement of the contract, get consent
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suffered by the debtor, creditor bears the

risk of loss of the thing due of other party, employed to
- Obligation to pay money - vitiate(corrupt) consent
- Remedy: annulment of contract with
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debtor not liable for the interest

for the creditors delay damages
- Debtor may release himself from the - Niloko sa quality ng pinaguusapan (gold
obligation by consignation in court pero plastic talaga)
3. COMPENSATIO MORAE 2. Incidental fraud (dolo Incidente)
- Delay of the obligor cancels the delay of - Committed in performance of an
obligation
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oblige and vice versa

- No default or delay on the part of both - Remedy is damages only there can be
parties NO ANNULMENT of CONTRACT - no
EXCEPTIONS: (KAHIT WALANG DEMAND MAY vitiation of consent
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DELAY PARIN) - Fulfilling the obligation using other

a. When the obligation so provides (bangko, materials (ibang singsing binigay)
obliged to pay w/o need of demand) ARTICLE 1172. Responsibility arising from
b. Law so provides (taxes, particular dates negligence in the performance of every kind of
needed to pay tax) obligation is also demandable, but such liability may
c. Time is of essence (wedding gown or cake) be regulated by the courts, according to the
circumstances
NEGLIGENCE
- Not as serious as fraud, no intention to cause ARTICLE 1174. Except in cases expressly specified
injury and damages by the law, or when it is otherwise declared by
- Cannot recover twice for same negligent stipulation, or when the nature of the obligation
(reckless imprudence or quasi delict) requires the assumption of risk, no person shall be
- GEN. RULE: waiver of Future negligence is responsible for those events which could not be
VALID EXCEPT the obligation REQUIRES the foreseen, or which though foreseen, were inevitable.
exercise of EXTRAORDINARY DILIGENCE - In order to be excused or not fulfill/ delay a
(transportation by common carriers) fortuitous event should happen, no person

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- Certificate of public conveyance responsible for fortuitous event
KIND OF NEGLIGENCE
FORTUITOUS EVENTS
1. CONTRACTUAL NEGLIGENCE (culpa
- Event cannot be foreseen, though foreseen is
contractual)
inevitable

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- Negligence in fulfillment of pre existing
- Impossible to foresee or avoid
obligation, negligence in contracts
- Makes normal fulfillment of the obli impossible
results to breach
- ACTS OF MAN (war, fire, murder)
- Not an obligation. Law makes debtor

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- ACTS OF GOD (force majeure) (earthquake,typ)
liable for damages because of
negligence in fulfillment of obligation, 2 KINDS OF FORTUITOUS EVENT
- Remedy: payment of damages 1. ORDINARY FORTUITOUS EVENT - common

2. CIVIL NEGLIGENCE (culpa aquiliana)

- No pre- existing contractual relation
between the parties, negligence itself a
source of obligation,
D and could reasonably foresee like rain
2. EXTRA ORDINARY FORTUITOUS EVENT -
uncommon could not reasonably foreseen like
earthquake fire, unusual flood
IE
- Quasi- delicts or torts REQUISITES of a fortuitous event to exempt debtor/
- Remedy: payment of damages obligor from liability (all must concur to exempt debtor
- Example: paso na nahulog naka tama from liability
a. Event is independent of the human will or at
least the debtor’s will
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3. CRIMINAL NEGLIGENCE (culpa criminal)

- Negligence resulting in commission of a b. Event could not be foreseen, if foreseen is
crime (reckless/ imprudence) inevitable
- Aggrieved party may choose c. Event must be of such character to render it
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criminal(evidence) or civil(papalawgin impossible for the debtor to comply with his

mo lang) action obligation in a normal manner
- Cannot recover twice d. Debtor must be free from any participation, no
concurrent negligence on his part
ARTICLE 1173. The fault or negligence of the obligor EXCEPTIONS: (GENERAL RULE) exempt the obligor or
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consisting the omission of that negligence which is debtor from liability

required by the nature of the obligation and 1. When expressly provided by law
correspond with the circumstances of the person, of a. Guilty of fraud, negligence or delay and
the time and of the place, hen negligence shows bad contravention of the tenor
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faith, the provisions of Articles 1171 and 2201, b. When debtor promised to deliver the
paragraph 2 shall apply same specific thing to TWO OR MORE
If the law or contract does not state the PERSONS who do not have same
diligence which is to be observed in the interest (double sale)
performance, that which is expected of a c. When the obligation to deliver a specific
good father of a family shall be required thing arises from a crime
- Negligence of bad faith d. The thing to be delivered is GENERIC
 2. Declared by stipulation of the parties
3. Nature of obligation requires the assumption of ARTICLE 1178. Subject to the laws, all rights
risk (insurance contracts) acquired in virtue of an obligation are transmissible,
if there has been no stipulation to the contrary
NOT EXCUSED FOR FORTUITIOUS EVENT (1165) - Transmissible not he obligation- extent of the
- Demand → fortuitous event → delay → liab value of property
- No demand → not liable - Personal right - kanya lang hindi sa anak niya
ARTICLE 1175. Usurious Transactions shall be
PURE AND CONDITIONAL OBLIGATIONS

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governed by special laws
- Usury law of the philippines, stating maximum
ARTICLE 1179. Every obligation whose performance
highest interest rate
does not depend upon a future or uncertain event or
- (loan sharking) usurious transaction : above
upon a past event unknown to the parties, is
legal maximum interest rates

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demandable at once
- Remedy : extuingished
Every obligation which contains a resolutory
condition shall also be demandable, without
ARTICLE 1176. The receipt of the principal by the
prejudice to the effects of the happening of the event

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creditor, without reservation with respect to the
interest, shall give rise to the presumption that said
PURE OBLIGATION - not subject to any condition no
interest has been paid
condition, no period (demandable at once)
The receipt of a later installment of a debt
without reservation as to prior installments, shall likewise
raise the presumption that such installments have been
paid.
- If not stated the principal or not paid is paid
D
CONDITIONAL OBLIGATION - obligation subject for
condition, future and uncertain event (past event
unknown to parties) may or may not happen
IE
- Not stated no obliged to pay interest if original
2 PRINCIPLE KINDS OF condition
price lang
- SUSPENSIVE (must be impossible)
- Step by step process (no reservation, no receipt
- Fulfillment will give rise to an obligation
of later installment)
- Demandability of obligation is
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- Not stated the principal or not paid is paid

suspended until happening of the
condition
Ex. 1st month past by then you paid for the 2nd month
- Gives birth to obligation upon happening
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and in the receipt there is no note so it indicates that you

if condition
paid the first month
- RESOLUTORY
- Fulfillment of which will extinguish an
ARTICLE 1177. The creditors, after having pursued
obligation already existing (give – until)
the property in possession of the debtor to satisfy
WHEN IS IT DEMANDABLE AT ONCE?
their claims, may exercise all the right and bring all
- Pure, resolutory condition, resolutory period
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the actions of the latter for the same purpose. Save

those which are inherent in his person; they may
OBLIGATION WITH A PERIOD
also impugn the acts which the debtor may have
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done to defraud them.

ARTICLE 1180. When the debtor binds himself to
- Pwede pambayad ang property if no money
pay when his means permit him to do so, the
obligation shall be deemed to be one with a period,
ACCION PAULIANA - seek recession of the contracts,
subject to the provisions of Article 1197
executed by the debtor ni fraud of their rights
ACCIÓN SUBROGATORIA - exercise all the rights and
PERIOD - agreed upon,(just dont know when, - the court
action of the debtor, save those personal to him, right to
could help) future and certain event, always certain to
be subrogated
happen, always future (not past like condi)
 - Already pre existing obligation, pre-existing is stil
Duration of period depends upon the will of debtor - demandable, the condition is Void → pure
VALID obligation
- Promised to pay when his means permit him to - “Excuses” Shows na ayaw mong bayaran
do so (unfair)
- Bind himself to pa (little by little etc.)
SUSPENSIVE Depends upon the will of creditor -VALID
POTESTATIVE CONDITION - If gusto mo
- Suspensive condition

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- Depends upon the sole will of one of the parties RESOLUTORY depends upon the will of debtor- VALID
- Debtor - suspensive VOID unfair - VALID - right to repurchase in a sale with pacto
- Resolutory VALID de retro (sangla), debtor is naturally interested in
- Pre exitsitng - condition VOID→ suspensive its fulfillment

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condition
- Creditor → valid (sole will of creditor) CASUAL CONDITION
- Depends upon chance upon the will of third
CASUAL person - VALID

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- Based on chance (VALID) - Depends upon will of debtor (VOID)
- Reoslutory condi - debtory (VALID), pacto de
retro (sangla) ARTICLE 1183. Impossible conditions, those
- Suspensive hindi upon chance

MIXED - born combo, potestative and casual D

contrary to good cutoms or public policy and those
prohibited by law shall annul the obligation which
depends upon them. If the obligation is dividisble,
that part thereof which is not affected by the
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ARTICLE 1181. In conditional obligations, the impossible or unlawful condition shall be valid
acquisition of rights, as well as the extuingishment The ocndition not to do an impossible thing
or loss of those already acquired, shall depend upon shall be considered as not havin been agreed upon
the happening of the event which constitutes the TWO KINDS OF IMPOSSIBLE CONDITIONS
condition 1. PHYSICALLY IMPOSSIBLE CONDITIONS -
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- Types of conditions, suspensive and resoluory when in their nature, they cannot exist or cannot
- SUSPENSIVE - acquisition of rights, give rise to be done
the obligation 2. LEGALLY IMPOSSIBLE CONDITIONS - when
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- RESOLUTORY - already acquired rights they are contrary to law, morals, good customs
(demandable), upon happening/ fulfillment of public order or public policy
obligation mababawi ang condition EFECT
1. VOID - annul the obligation upn them, no
ARTICLE 1182. When the fulfillment of the condition intention to compl with the obligation
depends upon the sole will of the debtor, the 2. VALID - if negative “not to do an impossible
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conditional obligation shall be void, if it depends thing” obligation is pure and valid as if there are
upon chance or upon the will of a third person, the no condition at all
obligation shall take effect in conformity with the 3. ONLY THE AFFECTED OBLIGATION VOID -
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provisions of the code part thereof not affected shall be valid

4. ONLY THE CONDITION VOID - pre-existing
SUSPENSIVE Depend on sole will of debtor - VOID - obligation, only the added impossible condition
- Validity and compliance is left to the will of the is void
debtory, no burden on the debtor, no juridical tie
is created impssible/ unlawful thing is void/ annulled
“If divisible, that part thereof be valid”
Condition → not to do an impossible things should be Creditor is not qualified this would be extinguished
considered as not having agreed upon because he/ she isnt qualified in the first place

ARTICLE 1184. The condition that some event CONSTRUCTIVE FULFILLMENT OF A SUSPENSIVE
happen at a determinate time shall extinguish the CONDITION (Liable to damages)
obligation as soon as the time expires or if it has - Suspensive
become indubitable that the event will not take place - prevents fulfillment of condition
OBLIGATION WITH A POSITIVE CONDITION IS - Voluntarily
EXTINGUISHED Obli becomes pure and demandable

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1. As soon as the tim expires without the event
taking place – time expired → extinguished CONSTRUCTED FULFILLMENT OF A RESOLUTORY
2. As soon as it has become indubitable, the even CONDITION
will not take place, the time has not expired. Not - Obligation is extinguished (one fo the parties

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yet expired yet Extinguished because cannot nangealam)
fulfil the obligation
ARTICLE 1187. The effects of conditional obligation
ARTICLE 1185. The condition that some event will to give, once the ocnidito has been fulfilled, shall

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not happen at a determinate time shall render the retroact to the day of the constitution of the
obligation effective from the moment the time obligation.nevertheless, when the obligation
indicated has elapsed, or if it has become evident imposes reciprocal prestatons upon the parties, the
that the event cannot occur
If no time has been fixed, the condition shall
be deemed fulfilled at such time as may have
probably have been contemplated, bearing in mind
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fruits and interests during the pendedny of the
ocndition shll be deemed to have been mutually
compensated. If the obligation is unilateral, the
debtor shall appropriate the fruits and interest
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the nature of the obligation received, unless from the nature and circumstances
of the obligation it should be inferred that the
OBLIGATION WITH NEGATIVE CONDITION intention of the person constituting the same was
BECOMES EFFECTIVE different
1. From the moment the time indicated has In obligations to do, and not to do, the courts
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elapsed without the even taking place shall determine, in each case, the retroactive effect
a. Time expires → fulfillment of obligation of the condition that has been complied with
then liable/ obliged to fulfill the obligation
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2. From the moment it has become evident that the RETROACTIVE EFFECTS OF FULFILMENTS OF A
event cannot occur although the time indicated SUSPENSIVE CONDITION
has not yet elapsed 1. OBLIGATION TO GIVE - once fulfilled, effects
a. Not yet expired, but effective, do not retroact t the day when the obligation is fulfilled
need to wait the time (not to marry C, C 2. OBLIGATIONS TO DO OR NOT TO DO - no
dies before the date) fixed ruled is provide with regard to retroactivity,
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“Not to do” “not happen” - obligation effective/ arise courts given discretion
Elapsed → event cannot occur
Not elapsed → without it taking place REMEDY: compensated
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(already sold the car), no cant if not yet given

ARTICLE 1186. The condition shall be deemed Land → annotate → sufficient notice that is promised to
fulfilled when the obligor voluntarily prevents its another person
fulfilment
RETROACTIVE EFFECTS AS TO THE FRUITS AND
“Condition shall be deemed fulfilled” “wag pigilan” INTEREST
If prevented ad sufficient knowledge → liable and a. Unilateral - debtor will get
demandable
 b. Reciprocal - during the pendency of condition 1. Physical loss - burned and reduced to ashes
deemed mutually compensated although 2. Legal loss - goes out fo commerce
unequal 3. Civil loss - disappears in such a way that its
existence is unknown
ARTICLE 1188. Thecreditor may, before the
fulfillment of the condition, bring the appropriate ARTICLE 1190. When the conditions have for their
action for the preservation of his right purpose the extuingishement of an obligation to
The debtor may recover what during the give, the parties, upon fulfillment of said conditions,
same time he has paid by mistake in case of a shall return to each ther what they have received

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suspensive condition In case of the loss, deterioration or
improvement of the thing the provisions which, with
Not yet fulfilled yet given, payment by mistake respect to the debtor, are laid dow in the preceding
article shall be applied to the party who is bound to

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EFFECTS OF PAYMENT BEFORE THE CONDITION IS return → creditor
FULFILLED As for obligations to do and not to do, the
a. PAYMENT BY MISTAKE - recover the payment provisions of the second paragraph of article 1187
(solutio indebiti) shall be observed as regards the effect of the

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b. PAYMENT OF THE DEBTORY WITH ectuinguishment of the obligation → the court
KNOWLEDGE OF THE CONDITION - condition determines
deemed waived, can no longer recover what has
been paid

ARTICLE 1189. When the conditions have been

imposed with the intention of suspending the
D
Effect when resolutory condition is fulfilled
- Obligation is extuinguished
- Return or restore what they have received
including the fruits and interest
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efficacy of an obligation to give, the following rules, -
shall be observed, in case of the improvement, loss,
deterioration, during the pendency of the ocndition ARTICLE 1191. The power to rescind obligations is
1. Lost without fault of debtor →extuinguished implied in reciprocal ones, in case of the obligors
2. Lost with fault of debtor, the thing should not comply with what is incumbent upon him
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perish/disappear/ goes out of commerce that The injured party may choose between the
it cannot be recovered →pay damages fulfillment and rescission of the obligations, with the
3. Deteriorates(masira) without the fault of payment of damages in either case. He may also
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debtor → impairment borne (held seek rescission, even after he has chosen
accountable/shoulder) by the creditor fulfillment, if the latter should become impossible
4. Deteriorates with the fault of debtor → The court shall decree the rescission
rescission(ayaw na) / fulfillment of obligation claimed, unless there be just cause authorizing the
with damages both cases fixing of a period
5. Improved by nature → improvement innure This is understood to e without prejudice to
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the benefit of the creditor the rights of third persons who have acquired the
6. Improved in expense of debtor → no other things, in accordance with articles 1385(rules of
right than that granted to the usufructuary rescission) and 1388 and the mortgage law
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(hanggat nas akanya pwede gamitin)

Kinds of obligation according to person obliged
Requisites for application 1. UNILATERAL - one obliged to comply with a
- Real obligation, specific or determinate thing, prestation
subject to suspensive condition, condition 2. BILATERAL - both parties are mutually bound to
fulfilled, loss deterioration, improvement of the each other
thing during pendency 3. RECIPROCAL - obligation arising out of the
Kinds of loss same cause are to be fulfilled at the same time
 a. RECIPROCAL OBLIGATIONS - arise from the 1. Legal - fixed by law
same case, each part are debtor and creditor 2. Voluntary - fixed by the parties
b. NON- RECIPROCAL OBLIGATIONS - do not 3. Judicial - fixed by the cours
impose simultaneous and correlative
performance on both parties ACCORDING TO EFFECT
1. Ex-die (suspensive period) - must lapse before
kulang/ di pa → rescission the obligation can be demanded
If rescind then dismiss - status quo and magiging pur 2. In-diem (resolutory period) - period after the
obligation obligation extinguished

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Fulfillment (specfic performance) pwede then rescission ACCORDING TO DEFINITENESS
pero bawal rescission then fulfillment 1. Definite - refers to fixed known date o time
REMEDY: F +d, R+D/ F+R → fulfillment w/ damages or 2. Indefinite- event will happen but the dae

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rescission w/ damages unknown

RECISSION WITHOUT PREVIOUS JUDUICIAL ARTICLE 1194. In case of oss, deterioration or

APPROVAL improvement of the thing before the arrival of the

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a. When it is stipulated that rescission is automatic day certain, the rules in Article 1189 shall be
b. Contract is still executory observed
→ remedies if loss / deteriorates
ARTICLE 1192. In case both parties committed a
brach of the obligation, the liability of the first
infractor shall be equitably tempered by the courts.
If it cannot, the same shall be deemed extinguished,
D
ARTICLE 1195. Anything paid or delivered before the
arrival of the period, the obligor being unaware of
the period or believing that the obligations has
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and each shall bear his own damages —> breach of become due and demandable, may be recovered,
obligation with the fruits and interests

OBLIGATION WITH A TERM OR PERIOD

ARTICLE 1196. Whenever in an obligation aperiod is
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ARTICLE 1193. Obligations for whose fulfillment a designated, it is presumed to have been established
day certain has been fixed, shall be demandable for the benefit of both the creditor and debtor,
only when that day comes unless from the tenor of the same or other
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Obligations with a resolutory period take circumstances it should appear that the period has
effect at once, but terminate upon arrival of the day been established in favor of one or of the other
certain
A day certain is understood to be that which - G.R Benefits of both creditor and debtor
must necessarily come, although it may not be - Before the expiration
known when - Debtory may not fulfill obligation
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If the uncertainty consists in whether the day - Creditor may not demons for fulfillment
will come or not, the obligation is conditional, and it
shall be regulated by the rules of the preceding EXCEPTIONS TO THE GENERAL RULE:
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section 1. Benefit if the debtor → on or before / within

2. Benefit of the creditor → demand but cannot
PERIOD - future and certain event, specific date and accept payment
year, certain length
DAY CERTAIN - come whether we like it or not ARTICLE 1197. If the obligation does not fix a period,
CERTAIN DAY - specific or not date but from its nature and the circumstances it can be
inferred that a period was intended, the courts may
KINDS OF PERIOD fic the duration thereof
 The courts shall also fic the duration of the SECTION 3: ALTERNATIVE(choice bawal pilitin) AND
period when it depends upon the will of the debtor FACULTATIVE OBLIGATIONS
In every case, the courts shall determine
such period as may under circumstances have been ARTICLE 1199. A person alternatively boun by
probably contemplated by the parties different prestations shall completely perform one of
them
- If walang period included hindi pwede mag order The creditor cannot be compelled to receive
ang court ng to provide period (secific part of one and part of the other undertaking
- Terms cannot be changed by the court

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- Can fix if there are intended period - Bound to different prestation (prestation) →
object in obligation
EXCEPTIONS: - Performance of the one must be complete
1. No period fixed but a period is intended → “either”

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agreed to construct the house - Gen rule: choice belongs to the debtor
2. Duration of the period depnds upon the will of - EXCEPTION: expressly granted to the creditor
the debtor → ability to pay by common agreement

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ARTICLE 1198. The debtor shall lose every right to ARTICLE 1200. The right of choice belong to the
make use of the period: EXCEPTIONS: (can demand debtor, unless it has been expressly granted to the
before) creditor
a. When after the obligation has been
contracted, he become insolvent(in debt),
unless he gives a guaranty or security for the
debt’ (Insolvency DOES NOT need to be
D The debtor shall have no right to choose
those prestations which are impossible, unlawful or
which could not have been the object of obligation
- Limitations (cannot choose) → impossible,
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judicially declared) unlawful and could not have been the object of
b. When he does not furnish to the creditor the the prestation
guaranties or securities which has promised - Only one prestation is parcticable
(hindi ginawa)
c. When by his own acts he has ARTICLE 1201. The choice shall produce no effect
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impaired(nabawasan) said guaranties or except from the time it has been communicated
securities after their establishment, and - Made and communicated, obligation remains
when through a fortuitous event they alternative → irrevocable and cannot be
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disappear, unless he immediately gives a changed without mutual consent

new ones equally satisfactory
i. Security disappear → demandable, debt ARTICLE 1202. The debtor shall lose the right of
covenant, negative covenant (bank) choice when among the prestations whereby he is
violation alternatively bound, only one is practicable
d. When the debtor violates any undertaking, in
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consideration of which the creditor agreed to EFFECT WHEN ONLY ONE PRESTATION IS
the period PRACTICABLE
i. Lose right of the period and demandable - Converte into a simple one (only one restation
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at once remains)
e. When the debtor attempts to abscond
(change address, takas) ARTICLE 1203. If throught the creditor’s acts the
debtor cannot make a choice according to the terms
GEN RULE: OBLIGATION IS NOT DEMANDABLE of the obligation, the latter may rescind the contract
BEFORE THE LAPSE OF THE PERIOD with damages
EFFECT IF ONE OF THE PRESTATION IS former, has disappeared, with right to
DESTROYED BY THE CREDITOR damages
1. Debtor may rescind the contract, return c. If all the things are lost through the fault of
whatever received +interest. Creditor pay value the debtor the choice by the creditor shall
of destroyed prestation with damages fall upon the price of any one of them, also
2. Debtor may choose to perform another with indemnity for damages
prestation with a right to recover the value of The sane rules shall be applied to obligations to do
item destroyed by the creditor, with damages or not to do in case one, some or all of the
3. Debtor may choose the item destroyed by the prestations sould become impossible

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creditor. Obligation will be extinguished and
ceditor is no longer liable for damagaes WHEN THE RIGHT OF CHOICE BELONGS TO THE
CREDITOR
ARTICLE 1204. The creditor shall have a right to

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indemnity for damages when, through the fault of Rules in case of loss before creditor has made choice
the debtor, all the things which are alternatively the 1. When a thing is lost through a fortuitous event -
object of the obligation have been lost, or the creditor choose from remainder or that which
compliance of the obligation has become impossible emains

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2. When a thing is lost through debtor’s fault -
Effect of loss of objects, when right of choice belongs to creditor choose remaining + damages / price of
debtor: lost item + damages
1. If only some of the objects are lost or destroyed
a. Debtor not liable if objects are destroyed
through his faults
b. Obligation can still be performed
D 3. When all things are lost through debtor’s fault -
demand payment of the price any one f them +
damages
4. When all things are lost through a fortuitous
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2. All of the objects are lost or destroyed event - obligation shall be extinguished
a. Last item is destroyed through debtor’s
fault → liable for damages ARTICLE 1206.when only one prestation has been
b. Last item destroyed through fortuitous greed upon but the obligor may render another in
event. → not liable , obligation subtitutiion, the obligation is called facultative
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extinguished, subject to exceptions The loss or deterioration of the thing

c. Indemnity → value of the last thing intended as a substitute, through the negligence of
disappeared the obligor does not render him iable but once the
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substitution has been made, the obligor is liable for

ARTICLE 1205. When the choice has been expressly the loss of the substituti on accounting of his delay,
given to the creditor, the obligation shall cease to be negligence or fraud
alternative fromthe day when the selection ha been
communicated to the debtor FACULTATIVE OBLIGATION
Until when the responsibility of the debtor - One prestation is due, but agred upon that the
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shall be governed by the following rules? obligor may render another in substitution
a. If one of th things is lost through a fortuitous - Choice palagi nasa debtor → isa lang prestation
event he shall perform the obligation by but there could be substitution
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delivering that which the creditor should

choose from among the remainder, or that EFFECT OF LOSS:
which remains if only subsits; 1. Before the substitution
b. If the loss of one of the things occurs a. Principal thing lost through fortuitous
thourgh the fault of the debtor, the credito even → extuinguised
may claim any of those subsisting of the b. Principal thing lost through debtor’s fault
price of that which, through the fault of the → debtor is liable
 c. Substitute is lost with or without debtor’s
fault → not liable EXCEPTIONS:
2. After the substitution 1. Obligation expressly so states “in solidum”
a. Substitute(becomes the rpestation) is 2. The law requires solidarity
lost through fortuitous event → 3. The nature of the obligation requires solidarity
extuinguised
b. Substitute things lost through debtor’s Why joint?? Lessen burdensome to the debtors
fault → debtor liable
c. Principal thing lost withor without

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debtor’s fault → not liable
ARTICLE 1209. If the division is impossible, the right
JOINT AND SOLIDARY OBLIGATIONS of the creditors may be prejudiced only by their
collective acts, and the debt can be enforced onl;y

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ARTICLE 1207. The concurrence of two or more by proceeding against all the debtors. If one of the
creditors or of two or more debtors in one and the altter should be insolvent, the others shall not be
same obligations does not imply that each one of liable for his share
the former has a right to demand, or that each one of

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the latter is bound to render, entire compliance with ARTICLE 1210. The indivisibility of an obligation
the prestations. There s a solidary liability only when does not necessarily give rise to solidarity. Nor does
the obligation expressly so states, or when the law solidarity. Nor does solidarity of itself imply
or nature of the obligation requires solidarity

KINDS OF OBLIGATION ACCORDING TO NUMBER

OF PARTIES
D
divisibility

ARTICLE 1211.solidarity may exist although the

creditors and the debtors may not be bound in the
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1. INDIVIDUAL OBLIGATION - one where there is same manner and by the same periods and
only one obligor or one obligee conditions
2. COLLECTIVE OBLIGATION - 2 or more debtors
and 2 or more creditors. May be either joint or ARTICLE 1212. Each one of the solidary creditors
solidary may do whatever may be useful to the others, but
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not anything which may be prejudicial to the latter

MEANING OF JOINT AND SOLIDARY OBLIGATIONS
1. JOINT OBLIGATION - whole obligation to be ARTICLE 1213. A solidary creditor cannot assign his
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paid/ fulfilled proportionately/ demanded rights without the consent of the others
proportionately
2. SOLIDARY OBLIGATION - one of the debtors ARTICLE 1214. The debotor may pay any one of the
bound to render, one of the creditors has the solidary creditors; but if any demand, judicial or
right to demands to any debtors, th entire extrajudicial, has been made by one of them
complianc with ht prestation payment should be made to him
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ARTICLE 1208. If from law, or the nature or the ARTICLE 1215. Novation, compensation, confusion
wording of the obigation to which the preceding or remission of the debt, amde by any solidary
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article refers, the contrary does not appear, the creditors or with any of the solidary,shall extuingush
credit or debt shall be presumed to be divided int as the obligation, without prejudice to the provisions of
many equal shares as there are creditors or debtors, article 1219
the credits or debts being considered distinct from The creditor who may have executed any of
one another, subject to the tules of court gvoerning these acts, as well as he who collects the debt, shal
the multiplicity of suits be liable to the others for the share in the obligation
corresponding to them
GENERAL RULE: collective obligation is joint
ARTICLE 1216. The creditor may proceed against and of those which are personal to him, or pertain to
any one of the solidary debtors or some or all of his own share. With respect to those which
them simultaneously. The demand made against one personally belong to the others, he may avail
of them shall not be an obstacle to those which may himself thereof only as regards that part of the debt
subsqequetly be directed against the others, so long for which the latter are responsible
as the debt has not been fully collected
DIVISIBLE AND INDIVISIBLE OBLIGTIONS
ARTICLE 1217. Payment made by on of the solidary
debtors extuinguishes the obligation. If two or more ARTICLE 1223. The divisibility or indivisibility of the

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solidary debtors ofer to pay, the creditor may things that are the object of obligations in which
choose which offer to accept there is only one debtor and only one creditor does
not alter or modify the provisions of chapter 2 of this
ARTICLE 1218. Payment by a solidary debtor shall title

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not entitle him to reimbursement from his
co-debtors if such payment is made after the ARTICLE 1224. A joint indivisible obligations gives
obligation has prescribed or become illegal rise to indemnity for damages from the time anyone
of the debtors does not comply with his

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ARTICLE 1219. The remissions made by the credito undertaking.,. The debtors who may have been
of the share which affects one of the solidary ready too fulfill their promises shall not contribute to
debtors does no release the latter form his the indemnity beyond the corresponding portion of
responsibility towards the co-debtors, in case the
debt had been totally paid by anyone of them before
remission as effected D
the price of the thing or of the value of the service in
which the obligation consists

ARTICLE 1225. For the purposes of the preceding

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ARTICLE 1220. The remission of the whole article, obligations to give definite things and those
obligation , obtained by one of the solidary debtors which are not susceptible fo partial performance
does noot entitle him to reimbursement from his co shall be deemed to be indivisible
debtors When the obligation has fo its object the
execution of a certain number of days of work, the
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accomplishment of work by metrical units, or

ARTICLE 1221. If the thing has been lost or if the analogous things which by their nature are
prestation has become impossible without the fault susceptible of partial performance, it shall be
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of the solidary debtors the obligation shall be divisible

extuinguishd However, even though the object or service
If there wasa fault on the part of any one of may be physically divisible, an obligation is
them, all shal be responsible to the creditor, for the indivisible if so provided by law or intended by the
price and the payment of damages and interest, parties.
without prejudice to their action against the guilty ot In obligations not to do, divisibility by the
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negligent debtor character of the prestation in each particular case

If through a fortuitous event, the thing is lost
or the performance has become impossible after one
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of the solidary debtors has incurred in delay though OBLIGATIONS WITH A PENAL CLAUSE
the judicial or ezra-judicial demand upon him the
creditor, the provisions of the preceding paragraph ARTICLE 1226. In obligations with a penal clause,
shall apply the penalty shall substitute the indemnity for
damages and the payment of interests in case of
ARTICLE 1222. A solidarity debtor may, in actions noncompliance, if there is no stipulation to the
filed by the creditor, avail himself of all defenses contrary. Nevertheless, damages shall be paid if the
which are derived from the nature of the obligation
obligor refuses to pay the penalty or is guilty of The nullity of the principal obligation carries
fraud in the fulfilment of the obligation with it that of th penal clause
The penalty may be enforced only when it is
demandable in accordance with the provisions of
this code

ARTICLE 1227. The debtor cannot exempt himself

form the performance of the obligation by paying the
penalty, save in the case where this right has been

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expressly reserved for him. Neither can the creditor
demand the fulfillment of th obligation and the
satisfaction of the penalty at the same time,
however, if after the creditor has decided to require

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the fulfillment of the obligation, the performance
thereof should become impossible without his fault
the penalty may be enforces

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ARTICLE 1228. The judge shall equitably reduce the
penalty when the principal obligation has been
partly or ireregularly complied with b the debtor.
Even if there has been no performance, the penalty
may also be reduced by the courts if it is iniquitous
or unconscionable
D
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ARTICLE 1229. The judge shall equitable reduce the
penalty when the principal obligation has been partl
or iiregularly complied with by the debtor. Even if
there has been no performance, the penalty may
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also be reduced by the courts if it is inquitious or

unconscionable
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ARTICLE 1230. The nullity of the panl clause does ot

carry with it tha of the principal obligation.

ART APPRECIATION
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MODULE 1 ART AND THE HUMANITIES means. The encounter made possible
THE HUMANITIES for us in the humanities
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- “Make sense” out of life’s apparent

confusion What ar ethe humanities
- We larn what it is to be human by - Record of man’s quest fundamental
studying humanity question he ask about himself about life
- Reach out to people with diff cultures in - Man’s experiences, his values, his
diff time and places through whatever sentiments, ideals and goals
 - Humanities - expressions of man’s
feelings and thoughts SCULPTURE - hard or plastic materials,
- First applied in writings (latin) worked into 3D art objects. Action or at of
read not only for clarity of making statues, carving or chiseling,
language and forceful literary modelingor casting
- Moral teaching
2. Architecture

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Humanities During the Medieval Age
- Metaphysics of religious philiosphers - Art or science of building, practice of
- Cultivation of the spiritual life, designing and building structures
preparation the hereafter or life after - Art and technique of designing building

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death (construction)
- Sketching, conceiving, planning,
Human During the Renaissance designing, constructing

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- Set of disciplines taught in universities,
include grammar, rhetoric, history, 3. Literature
literature, music, philosophy and
theology
- Body of knowledge aimed to mke
man “human, cultured and
D -

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Any collection of written work, oral
literature
Body of written works, calssified
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refined” according to variety of systems,
- Develop concept that recognized man’s including lanuae, national origin,
essential worth and self advancement in historical period, genre and subject
world matter
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- Drama, fable, autobiography, biogprahy,

poety, prose, science fiction
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MODULE 2: FORMS, NATURE, FUNCTIONS 4. Music

& SUBJECTS OF ART - Combing vocal/ instrumental sounds,
humanly engineered
THE SEVEN ARTS
1. Visual Arts- painting and Sculpture 5. Dance
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6. Theatre
PAINTING - process of applying pigment on 7. film/ Cinema
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smooth surface, secure an interestin

arrangement of forms, lines and colors

EXERCISE BASED FITNESS ACTIVITIES

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LITERACY TRAINING SERVICE 2

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 PAGSASALIN SA IBA’T IBANG DISIPLINA
i. Hinayaang sumulat at lumikha
KAHULUGAN NG PAGSASALIN WIKA ng panitikan
(not word - but IDEYA) b. Why translate? (di tag→ tag) maintindihan
ang ating kapwa kabayan
- Paglilipat ng ideya mula sa pinagmulang wika
5. PAGSASALIN SA FILIPINO NG MGA

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aptungo sa pagsasalin ng wika
AKDANG AFRO-ASIAN
Ex. apple in the eye → natatngi, paborito
a. Education ay yumabong na sa panahon na
→ idyoma - anong gustrong sabihin
ito
LAYUNIN b. Same reason (kapitbahay niyo sila → know

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1. IMPORMASYON / KAALAMAN (mula sa culture, who they are
orihinal na teksto) c. Original writer → then salin
a. Isinalin sa wika at ano ang meron sa lugar
3 URI NG PAGSASALING WIKA
na iyon

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1. PANITIKAN
2. LAHI
a. Pagsasalin base sa kontektso ng panitikan,
a. Mapapalaganap ang lahi ng isang bansa
lahat pwede magsalin
b. Ex. kdrama - dubbing / sub
3. KULTURA
a. history / pagkakakilanlan ng isang bansa
PANITIKAN - kaluluwa ng bansa (kwento, laman ng
kwento
D b. Hindrance: pagpili ng salita, hindi match
ung eng to fil, malalalim ang words
(matatalinhagang salita pahayag)
c. Bawal word by word
d. Konteksto
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- Sa ibang bansa ay siyang kanilang ginagawa 2. TEKNIKAL
a. Field (ex. Accountancy,med,law)
KASANAYAN NG PAGSASALIN NG WIKA
b. Words from edu/ law/ med na hindi alam
Filipino → kasaysayan ng pagsasaling wika
base sa field
- Noong pagsakop ng Kastila
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c. Ex. fruit → base on agri (nakakain), base

- Spanish → to filipino para maintinidhan natin →
on acc (3 tyoes of fruits)
relihiyong kristyanismo
3. SIYENTIPIKO
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1. KASTILA (333 years) pero nawala a. Makabago na nagmumula sa panibagong

a. Spaniards decided to learn filipino culture / teknolohiya
language b. Ex. cellphone, facebook, ipad
b. FEAR: spaniards scared that filipino would
Both Teknikal at siyentipiko
know yung kabulastugan
- Hindi lahat pwede magsalin / spefic persons ang
c. MORO - MORO - laban ng kastila at filipino
pwede magsalin
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2. AMERIKANO (2nd language - saligang batas)

a. Ipinatapon at sunog ang gawa sa kastila SINO ANG MAAARING MAGSALIN NG TEKNIKAL AT
b. THOMASITES: sundalo na nagtuturo SYENTIPIKO
c. Isinubo ang wika nila para matutuna natin - Hindi sapat ang kaalaman kaya hindi lahat
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3. PAGSASALIN SA FILIPINO NG MGA pwede

MATERYAL NA NAKASULAT SA ENGLISH - dalubhasa/ expert lamang
a. All works, magazines nasa wikang english
Teknikal and siyentipiko → pwede word by word,
4. PAGSASALIN SA FILIPINO NG MGA
limitasyon sa pagsasalin
PANITIKANG DI-TAGALOG
a. Panahon ng hapon (golden era of philippine KAHULUGAN NG PAGSASALIN
literature) 1. PANG ARAW ARAW NA GAWAIN
 a. Araw araw ginagamit a. Topic, emotion ng paksa o sulatin
2. PAMAHALAAN b. Ma tamang emotion/ damdamin na
a. Hindi lang pilipina but around the world naibibigay
b. Trading and union understanding (barter 4. SAPAT NA KAALAMAN SA KULTURA
system) we are not alone a. pinagmulan
3. MEDIA AND ENTERTAINMENT 5. SAPAT NA KAKAYAHAN SA PANITIKAN
a. Medium ng pakikipagtalastasan a. Tula, kwento etc. alam ang panitikan ng
b. No translation wala maintindihan lugar
c. Subtitles and translations, dubb *ilan ang sapat na kaalaman = 2 - orihinal na

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4. EDUKASYON pinanggalingan at wikang pagsasalinan
a. Sobrang halaga, english in demand over
the world, universal language
b. Bahagi ng komunikasyon

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5. PANITIKAN
a. Kultura ng isang bansa
6. SA BANSA
a. We are not alone

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b. Hindi unlad if hindi marunong
makibagay, nangangailangan to evolve
GABAY SA PAGSASALING WIKA
1. ISAGAWA SA PAGSASALIN
a. Wag muna magisip ng ano ang isasalin
2. BASAHING MULI
a. Check if wasto o angkop ang ginawang
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pagsasalin
3. REBISAHIN
a. Itama ang mali, mga mali baguhin
RULES O ALITUNTUNIN SA PAGSASALIN
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RULE #1 . katumbas sa filipino yun ang gagamitin

RULE #2. If walang tumbas sa pilipino, manghihiraman
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sa ibang dialekto
RULE #3. Paano baybayin / pronounciation. Spelled by
other countries, if meron sa spanish if wala then if meron
sa english
RULE #4. As is mga scientific mathematical and mga
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pangngalan or noun
KATANGIAN NG MABUTING TAGAPAGSALIN
1. SAPAT NA KAALAMAN SA GRAMATIKA
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a. Structure, pagkakasunod sunod,

pagkakabuo
b. Hindi dapat kulang, kung hindi sapat at
mahusay
2. SAPAT NA KAALAMAN SA WIKA
a. Pananalita
b. Ano ang isasalin if hindi naiintindihan
3. SAPAT NA KAALAMAN SA PAKSA