SYLLABUS / INSTRUCTOR’S GUIDE
CITY COLLEGE OF EL SALVADOR Unit Credit: 3 units Time Allotment:
Poblacion, El Salvador City Document Code: CCE-P-BSOA-01SY18 Lecture: __3 units ( 3 hours)__ _3__ hours/week
Laboratory: ___ _54_ hours/semester
Bachelor of Science in Office Administration
Revision Date: June 13, 2018
Course Title : Partnership and Corporations Revision No. 01 Subject code: PEC 2 _____________________
Instructor:
VISION
The City College of El Salvador envisioned as a public Higher Learning Institution in Northern Mindanao that will EMPOWER the Citizenry and provide social inclusion of the disadvantaged sector through Education to cut the cycle of poverty by producing globally competitive
professionals.
MISSION
It shall pursue a multi-sectoral agenda which includes:
Training of competent and responsive human resource for community and industry requirements.
Intellectual formation that generates knowledge for people empowerment and sustainable development.
Bridge boundaries across communities and other institutions.
Be a laboratory for educational research and innovation.
GOALS
Strengthen instruction and training for skills in thrust areas of agriculture, fisheries, commerce, industry, manufacturing and tourism.
Develop competent professionals to serve as a human resource pool for the growing number of industries, government agencies and private enterprises.
Cater the upliftment of the marginalized sector and cultural communities, indigenous people access to quality education for holistic development.
Promote sensible utilization and environmental protection within the context of sustainable development and
Promote peace and development.
Contact Hours : 54 hours lecture, 0 hours laboratory
Credit Units : 3 Units Lecture
Course Description : This course covers the study of numbers and methods of solving problems. It aims to equip students with the fundamental knowledge of simple interest and bank discount, compound amount
and future value, present value, simple ordinary annuity due, sinking fund and amortization, depreciation, and stocks and bonds. The concepts will help students in their higher level
business subjects.
Program Learning Outcomes : A graduate of BS Office Administration should be able to:
Support management in office administration guided by the ethical standards.
Maintain office procedures to secure efficiency and compliance to company policies.
Demonstrate business communication skills.
Manage effectively diverse records and monitor office supplies.
Establish and maintain effective interpersonal relations and demonstrate an ethical behavior in the environment.
Live a life of positive moral values rooted in the SAVIOR doctrine.
Property of City College of El Salvador | Forms and Records June 2018
CCE-P-BSOA-01SY18 | Syllabus/Instructor’s Guide
SYLLABUS / INSTRUCTOR’S GUIDE
CITY COLLEGE OF EL SALVADOR Unit Credit: 3 units Time Allotment:
Poblacion, El Salvador City Document Code: CCE-P-BSOA-01SY18 Lecture: __3 units ( 3 hours)__ _3__ hours/week
Laboratory: ___ _54_ hours/semester
Bachelor of Science in Office Administration
Revision Date: June 13, 2018
Course Title : Partnership and Corporations Revision No. 01 Subject code: PEC 2 _____________________
Instructor:
Commit and dedicate to a solid understanding of self and of his/her duties and responsibilities to a family and community, church, country, and the world.
Strive for a life and lifestyle in solidarity with marginalized and the poor.
Pursue courses of actions and options with respect to crucial issues in relation to the environment, poverty, peace and justice, moral and gender-based issues.
Read, write and speak effectively in English and Filipino/local languages, and appreciates and utilizes the modern electronic communications.
Course Learning Outcomes : At the end of the course, of the students are expected to:
Appreciate the role of transfer and business taxation as a means of distributing the wealth and providing funds necessary for the delivery of basic government services.
Prepare and interpret to the users and the public in general the determination of taxable items of gratuitous transfer and business activities as well as its corresponding tax dues.
Possess and objective outlook and maintain impartiality in preparing tax returns.
Describe the ethical standards and adhere to the basic principles of taxation.
Course Evaluation :
LECTURE LABORATORY
Term Exam 40
Quizzes 30
Attendance, Assignment & Exercises 30
TOTAL 100% TOTAL
Textbook: Ballada, W. L., Transfer and Business Taxation Made Easy, 2016 Edition, Dom Dane Publishing, Manila, Philippines
rd
Other References: 1. Aduana, N.L., Transfer and Business Taxation, Simplified and Procedural Handbook, 3 Ed., C&E Publishing, Q.C., Phils.
2. Rodriguez, R.C., Rodriguez, F.A, and Sarip-Macmod, A.P., Simplified Transfer and Business Taxes, 2012 Edition, Philippines
Websites: www.storetax.thomsonrevtore.com
www.locgov./business/accounting
DETAILED TEACHING SYLLABUS
PRELIM TERM OUTCOMES
Competence Topic Learning Outcomes and Methodology and Strategy Teaching Materials & Tools Assessment Time Allocation
Performance
1.Appreciate the Basic Succession and Estate Taxation Discuss and explain Lectures Laptop Instructor-guided formative exercises 14 hrs.
Concepts and Principles of Taxpayers in estate tax and the law governing the right to Gratuitous transfer of properties Discussion LCD projector Individual open-notes seat work
transfers taxes succession Succession: kinds and requisites Illustrations
2. Recognize the purpose Gross estate Purpose and basis of estate tax Formative tests
Property of City College of El Salvador | Forms and Records June 2018
CCE-P-BSOA-01SY18 | Syllabus/Instructor’s Guide
SYLLABUS / INSTRUCTOR’S GUIDE
CITY COLLEGE OF EL SALVADOR Unit Credit: 3 units Time Allotment:
Poblacion, El Salvador City Document Code: CCE-P-BSOA-01SY18 Lecture: __3 units ( 3 hours)__ _3__ hours/week
Laboratory: ___ _54_ hours/semester
Bachelor of Science in Office Administration
Revision Date: June 13, 2018
Course Title : Partnership and Corporations Revision No. 01 Subject code: PEC 2 _____________________
Instructor:
and nature of estate tax Deductions from gross estate Computation of net taxable estate Questions and answers Chalk board
and business taxes Define: Summative tests/quizzes
Estate tax
Succession Textbook Term Examination
Properties and value of gross estate Discuss deductions from gross
estate
Net taxable estate considering:
Classifications of decedent
Property relationship of spouses
MIDTERM OUTCOMES
Competence Topic Learning Outcomes and Methodology and Strategy Teaching Material & Tool Assessment Time Allocation
Performance
Property of City College of El Salvador | Forms and Records June 2018
CCE-P-BSOA-01SY18 | Syllabus/Instructor’s Guide
SYLLABUS / INSTRUCTOR’S GUIDE
CITY COLLEGE OF EL SALVADOR Unit Credit: 3 units Time Allotment:
Poblacion, El Salvador City Document Code: CCE-P-BSOA-01SY18 Lecture: __3 units ( 3 hours)__ _3__ hours/week
Laboratory: ___ _54_ hours/semester
Bachelor of Science in Office Administration
Revision Date: June 13, 2018
Course Title : Partnership and Corporations Revision No. 01 Subject code: PEC 2 _____________________
Instructor:
1.Appreciate the Basic Administrative provisions re Estate Tax Discuss and explain: Lectures Laptop Instructor-guided formative exercises 13 hrs.
Concepts and Principles of Donor’s tax Filing of death notice Discussion LCD projector Individual open-notes seat work
transfers taxes Basis of donor’s tax and donor’s tax due Time of filing of estate tax return, place and time of payment Illustrations Chalk board Formative tests
2. Recognize the purpose Gifts subject to donor’s tax Define and discuss nature, concept and purpose of donor’s tax Questions and answers Textbook Summative tests/quizzes
and nature of estate tax Computation of gross gift and taxable net gift according to Computation of gross gift and taxable net gift according to donors’ Term Examination
and business taxes classification of donors classification
Degree of relationship by consanguinity Discuss and explain:
Administrative provisions re Donor’s Taxes Filing of donor’s tax return, time of payment and requisites
Business taxes Define and discuss:
Value-added tax Nature and characteristics of business taxes
Kinds of business taxes
Value-added tax (VAT):
Discuss: VAT registration, invoicing requirements
VAT-exempt transactions.
SEMI-FINAL TERM OUTCOMES
Competence Topic Learning Outcomes and Methodology and Strategy Teaching Materials & Tools Assessment Time Allocation
Performance
Property of City College of El Salvador | Forms and Records June 2018
CCE-P-BSOA-01SY18 | Syllabus/Instructor’s Guide
SYLLABUS / INSTRUCTOR’S GUIDE
CITY COLLEGE OF EL SALVADOR Unit Credit: 3 units Time Allotment:
Poblacion, El Salvador City Document Code: CCE-P-BSOA-01SY18 Lecture: __3 units ( 3 hours)__ _3__ hours/week
Laboratory: ___ _54_ hours/semester
Bachelor of Science in Office Administration
Revision Date: June 13, 2018
Course Title : Partnership and Corporations Revision No. 01 Subject code: PEC 2 _____________________
Instructor:
1.Appreciate the Basic Lectures Laptop Instructor-guided formative exercises 14 hrs.
Discuss, explain and determine:
Concepts and Principles of Discussion LCD projector Individual open-notes seat work
Transactions subject to VAT
transfers taxes Problem solving illustrations on VAT transactions, VAT-exempt Illustrations
VAT on sale of goods and properties
2. Recognize the purpose and zero-rated VAT Chalk board Formative tests
Tax base and VAT payable
and nature of estate tax
VAT invoicing procedure
and business taxes Textbook Summative tests/quizzes
Input tax
Questions and answers
Transitional and presumptive input tax
VAT on sale of goods, services and properties Term Examination
Persons entitled to tax credits
The general guidelines on importation and applicability and payment
Zero-rated sales of services.
VAT on importation and sale of services
FINAL TERM OUTCOMES
Competence Topic Learning Outcomes and Methodology and Strategy Teaching Materials & Tools Assessment Time Allocation
Performance
Property of City College of El Salvador | Forms and Records June 2018
CCE-P-BSOA-01SY18 | Syllabus/Instructor’s Guide
SYLLABUS / INSTRUCTOR’S GUIDE
CITY COLLEGE OF EL SALVADOR Unit Credit: 3 units Time Allotment:
Poblacion, El Salvador City Document Code: CCE-P-BSOA-01SY18 Lecture: __3 units ( 3 hours)__ _3__ hours/week
Laboratory: ___ _54_ hours/semester
Bachelor of Science in Office Administration
Revision Date: June 13, 2018
Course Title : Partnership and Corporations Revision No. 01 Subject code: PEC 2 _____________________
Instructor:
1.Appreciate the Basic Percentage tax Lectures Laptop Instructor-guided formative exercises 14 hrs.
Discuss and explain:
Concepts and Principles of Discussion LCD projector Individual open-notes seat work
Nature of percentage taxes
transfers taxes Illustrations Chalk board Formative tests
Coverage, i.e., persons, entities and business activities subject to
2. Recognize the purpose Questions and answers Textbook Summative tests/quizzes
percentage tax
and nature of estate tax Term Examination
Exemptions from percentage tax
and business taxes
Filing of returns and payment of percentage tax
Responsibility of persons retiring from business
Determine and compute the amount percentage taxes
Prepared by:
EDUARDA EXCLAMADO, CPA
Instructor
Property of City College of El Salvador | Forms and Records June 2018
CCE-P-BSOA-01SY18 | Syllabus/Instructor’s Guide
