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Course Description and Course Learning Outcome

This course is an Intermediate Accounting subject for BSAC students focusing on the Philippine Financial Reporting Standards (PFRS) related to various assets. Students will learn to recognize, measure, and present assets, as well as prepare internal control reports. The course aims to develop problem-solving skills in accounting for cash, receivables, inventories, and other assets.

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Annie Rapanut
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50 views1 page

Course Description and Course Learning Outcome

This course is an Intermediate Accounting subject for BSAC students focusing on the Philippine Financial Reporting Standards (PFRS) related to various assets. Students will learn to recognize, measure, and present assets, as well as prepare internal control reports. The course aims to develop problem-solving skills in accounting for cash, receivables, inventories, and other assets.

Uploaded by

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

                    
This course is the first Intermediate Accounting subject of BSAC students. It is designed to
cover the discussion, appreciation and application of the Philippine Financial Reporting
Standards (PFRS) on Cash, Receivables, Inventories, Investments, Property Plant and
Equipment, Intangibles and other topics particularly assets. The related internal control, ethical
issues and management of assets.
 
 
COURSE LEARNING OUTCOMES: 
After completion of the course, you should be able to:
Articulate the recognition criteria, measurement, and presentation of various assets such as
cash, receivables, inventory, PPE, investment, intangibles and other assets in accordance with
relevant Philippine Financial Reporting Standards (PFRSs);
Prepare schedules and reports that serve as internal control mechanism in the preparation of
financial statements; and
Demonstrate knowledge and skills in accounting for cash, receivables, inventory, PPE,
investment, intangibles and other assets through problem solving.

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